Commission Delegated Regulation (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format
Date: 2024-09-26
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_202500019EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/19


15.1.2025







            COMMISSION DELEGATED REGULATION (EU) 2025/19
of 26 September 2024
         
amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy 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 to be used by issuers whose securities are admitted to trading on a regulated market for the preparation of their annual financial reports. Consolidated financial statements included therein are prepared either, in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (IFRS), 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 Accounting Taxonomy and is an extension thereof. The IFRS Foundation updates the IFRS Accounting Taxonomy annually to reflect, amongst other developments, the issuance of new IFRSs, amendments to existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Accounting Taxonomy. Therefore, it is necessary to regularly update the regulatory technical standards to reflect the updates of the IFRS Accounting Taxonomy.












(3)


In March 2023 and March 2024, the IFRS Foundation published the updates to the IFRS Accounting Taxonomy. These updates are therefore to be reflected in Delegated Regulation (EU) 2019/815.












(4)


Annexes I, II and VI to Delegated Regulation (EU) 2019/815 should be updated to reflect those updates and provide additional guidance to issuers on tagging their financial statements. Although only certain parts of those Annexes need to be updated, it is necessary to replace those Annexes in their entirety to enhance, in particular, the readability for stakeholders of the applicable tables of the 2023 and 2024 updates. This will facilitate implementation of the tagging requirements and the highest standard of comparability of electronic financial statements drawn up in accordance with IFRS at Union and global level for end-users. Annexes III and V should also be updated to incorporate the most recent developments in the Inline XBRL specifications pertaining to Reporting Packages.












(5)


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












(6)


To provide issuers with enough time for the effective implementation of the new requirements, and to minimise compliance costs, the new taxonomy should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025. However, issuers should be allowed to implement the new taxonomy for financial years beginning on or after 1 January 2024.












(7)


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












(8)


This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS Accounting Taxonomy, in the Inline XBRL specifications and provide additional guidance to mark up IFRS financial statements. This Regulation 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 nor analysed the potential related costs and benefits. It has not 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 that would have been highly disproportionate to the scope and impact of this amendment,





HAS ADOPTED THIS REGULATION:



Article 1
Delegated Regulation (EU) 2019/815 is amended as follows:






(1)


Annex I is replaced by the text in Annex I to this Regulation;










(2)


Annex II is replaced by the text in Annex II to this Regulation;










(3)


in Annex III, point 3 is replaced by the following:






‘3.


Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package according to the Report Packages 1.0 specification.’;














(4)


in Annex V, point (f) is replaced by the following:






‘(f)


be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Reporting Package specification as set out in Annex III;’;














(5)


Annex VI is replaced by the text in Annex III to this Regulation.






Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Delegated Regulation (EU) 2019/815, as amended by this Regulation shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025.
However, Delegated Regulation (EU) 2019/815 as amended by this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2025.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 26 September 2024.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 390, 31.12.2004, p. 38, ELI: http://data.europa.eu/eli/dir/2004/109/oj.

(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, ELI: http://data.europa.eu/eli/reg_del/2019/815/oj).

(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, ELI: http://data.europa.eu/eli/reg/2002/1606/oj).

(4)  Commission Decision 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, ELI: http://data.europa.eu/eli/dec/2008/961/oj).

(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, ELI: http://data.europa.eu/eli/reg/2010/1095/oj).




ANNEX I



‘ANNEX I
Legend for the tables of Annexes II, IV and VI






DATA / ATTRIBUTE TYPE / PREFIX


DEFINITION




text block


denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items




text


denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items




yyyy-mm-dd


denotes that the element type is a date; these elements are line items and non-numeric




X


denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items




X.XX


denotes that the element type is a decimalised value (such as a percentage or a “per share” value); these elements are numeric line items




shares


denotes that the element type is a number of shares; these elements are numeric line items




table


denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection




axis


denotes a dimensional property in a tabular structure




member


denotes a member of a dimension on an axis




guidance


denotes an element that supports browsing of taxonomy content




role


denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.




abstract


denotes a grouping element or a header




instant or duration


denotes that the monetary value represents a stock (if instant) or a flow (if duration)




credit or debit


denotes the “natural” balance of the disclosure




esef_cor


prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “https://www.esma.europa.eu/taxonomy/2024-03-27/esef_cor”




esef_all


prefix applied in the Table of Annex VI for elements defined in the namespace “https://www.esma.europa.eu/taxonomy/2024-03-27/esef_all”




esma_technical


prefix applied in the Table of Annex VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/ext/technical”




ifrs-full


prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full”




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 II
Mandatory markups






1.


Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.










2.


Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2025 that correspond to the elements in the table of this Annex.





Table


Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2025








Label


Type


References to IFRSs




Name of reporting entity or other means of identification


text


IAS 1 51 a




Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period


text


IAS 1 51 a




Domicile of entity


text


IAS 1 138 a




Legal form of entity


text


IAS 1 138 a




Country of incorporation


text


IAS 1 138 a




Address of entity’s registered office


text


IAS 1 138 a




Principal place of business


text


IAS 1 138 a




Description of nature of entity’s operations and principal activities


text


IAS 1 138 b




Name of parent entity


text


IAS 1 138 c, IAS 24 13




Name of ultimate parent of group


text


IAS 24 13, IAS 1 138 c




Length of life of limited life entity


text


IAS 1 138 d




Statement of IFRS compliance [text block]


text block


IAS 1 16




Explanation of departure from IFRS


text


IAS 1 20 b, IAS 1 20 c




Explanation of financial effect of departure from IFRS


text


IAS 1 20 d




Disclosure of uncertainties of entity’s ability to continue as going concern [text block]


text block


IAS 1 25




Explanation of fact and basis for preparation of financial statements when not going concern basis


text


IAS 1 25




Explanation of why entity not regarded as going concern


text


IAS 1 25




Description of reason for using longer or shorter reporting period


text


IAS 1 36 a




Description of fact that amounts presented in financial statements are not entirely comparable


text


IAS 1 36 b




Disclosure of reclassifications or changes in presentation [text block]


text block


IAS 1 41




Explanation of sources of estimation uncertainty with significant risk of causing material adjustment


text


IFRIC 14 10, IAS 1 125




Dividends recognised as distributions to owners per share


X duration


IAS 1 107




Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners


X duration


IAS 10 13, IAS 1 137




Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share


X.XX duration


IAS 1 137 a




Disclosure of accounting judgements and estimates [text block]


text block


IAS 1.10 e Common practice




Disclosure of accrued expenses and other liabilities [text block]


text block


IAS 1.10 e Common practice




Disclosure of allowance for credit losses [text block]


text block


IAS 1.10 e Common practice




Disclosure of associates [text block]


text block


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure




Disclosure of auditors’ remuneration [text block]


text block


IAS 1.10 e Common practice




Disclosure of authorisation of financial statements [text block]


text block


IAS 1.10 e Common practice




Disclosure of basis of consolidation [text block]


text block


IAS 1.10 e Common practice




Disclosure of basis of preparation of financial statements [text block]


text block


IAS 1.10 e Common practice




Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]


text block


IAS 41 – Disclosure




Disclosure of borrowing costs [text block]


text block


IAS 23 – Disclosure




Disclosure of borrowings [text block]


text block


IAS 1.10 e Common practice




Disclosure of business combinations [text block]


text block


IFRS 3 – Disclosures Disclosure




Disclosure of cash and bank balances at central banks [text block]


text block


IAS 1.10 e Common practice




Disclosure of cash and cash equivalents [text block]


text block


IAS 1.10 e Common practice




Disclosure of cash flow statement [text block]


text block


IAS 7 – Presentation of a statement of cash flows Disclosure




Disclosure of changes in accounting policies [text block]


text block


IAS 1.10 e Common practice




Disclosure of changes in accounting policies, accounting estimates and errors [text block]


text block


IAS 8 – Accounting policies Disclosure




Disclosure of collateral [text block]


text block


IAS 1.10 e Common practice




Disclosure of claims and benefits paid [text block]


text block


IAS 1.10 e Common practice




Disclosure of commitments [text block]


text block


IAS 1.10 e Common practice




Disclosure of commitments and contingent liabilities [text block]


text block


IAS 1.10 e Common practice




Disclosure of contingent liabilities [text block]


text block


IAS 37.86 Disclosure




Disclosure of cost of sales [text block]


text block


IAS 1.10 e Common practice




Disclosure of credit risk [text block]


text block


IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosure




Disclosure of debt instruments [text block]


text block


IAS 1.10 e Common practice




Disclosure of deferred acquisition costs arising from insurance contracts [text block]


text block


IAS 1.10 e Common practice




Disclosure of deferred income [text block]


text block


IAS 1.10 e Common practice




Disclosure of deferred taxes [text block]


text block


IAS 1.10 e Common practice




Disclosure of deposits from banks [text block]


text block


IAS 1.10 e Common practice




Disclosure of deposits from customers [text block]


text block


IAS 1.10 e Common practice




Disclosure of depreciation and amortisation expense [text block]


text block


IAS 1.10 e Common practice




Disclosure of derivative financial instruments [text block]


text block


IAS 1.10 e Common practice




Disclosure of discontinued operations [text block]


text block


IAS 1.10 e Common practice




Disclosure of dividends [text block]


text block


IAS 1.10 e Common practice




Disclosure of earnings per share [text block]


text block


IAS 33 – Disclosure




Disclosure of effect of changes in foreign exchange rates [text block]


text block


IAS 21 – Disclosure




Disclosure of employee benefits [text block]


text block


IAS 19 – Scope Disclosure




Disclosure of entity’s operating segments [text block]


text block


IFRS 8 – Disclosure




Disclosure of events after reporting period [text block]


text block


IAS 10 – Disclosure




Disclosure of expenses [text block]


text block


IAS 1.10 e Common practice




Disclosure of expenses by nature [text block]


text block


IAS 1.10 e Common practice




Disclosure of exploration and evaluation assets [text block]


text block


IFRS 6 – Disclosure




Disclosure of fair value measurement [text block]


text block


IFRS 13 – Disclosure




Disclosure of fair value of financial instruments [text block]


text block


IAS 1.10 e Common practice




Disclosure of fee and commission income (expense) [text block]


text block


IAS 1.10 e Common practice




Disclosure of finance cost [text block]


text block


IAS 1.10 e Common practice




Disclosure of finance income (cost) [text block]


text block


IAS 1.10 e Common practice




Disclosure of finance income [text block]


text block


IAS 1.10 e Common practice




Disclosure of financial assets held for trading [text block]


text block


IAS 1.10 e Common practice




Disclosure of financial instruments [text block]


text block


IFRS 7 – Scope Disclosure




Disclosure of financial instruments at fair value through profit or loss [text block]


text block


IAS 1.10 e Common practice




Disclosure of financial instruments designated at fair value through profit or loss [text block]


text block


IAS 1.10 e Common practice




Disclosure of financial instruments held for trading [text block]


text block


IAS 1.10 e Common practice




Disclosure of financial liabilities held for trading [text block]


text block


IAS 1.10 e Common practice




Disclosure of financial risk management [text block]


text block


IAS 1.10 e Common practice




Disclosure of first-time adoption [text block]


text block


IFRS 1 – Presentation and disclosure




Disclosure of general and administrative expense [text block]


text block


IAS 1.10 e Common practice




Disclosure of general information about financial statements [text block]


text block


IAS 1.51 Disclosure




Disclosure of going concern [text block]


text block


IAS 1.10 e Common practice




Disclosure of goodwill [text block]


text block


IAS 1.10 e Common practice




Disclosure of government grants [text block]


text block


IAS 20 – Disclosure




Disclosure of information about hyperinflationary reporting [text block]


text block


IAS 29 – Disclosures Disclosure




Disclosure of impairment of assets [text block]


text block


IAS 36 – Disclosure




Disclosure of income tax [text block]


text block


IAS 12 – Disclosure




Disclosure of information about employees [text block]


text block


IAS 1.10 e Common practice




Disclosure of information about key management personnel [text block]


text block


IAS 1.10 e Common practice




Disclosure of insurance contracts [text block]


text block


IFRS 17 – Disclosure




Disclosure of insurance premium revenue [text block]


text block


IAS 1.10 e Common practice




Disclosure of intangible assets [text block]


text block


IAS 38 – Disclosure




Disclosure of intangible assets and goodwill [text block]


text block


IAS 1.10 e Common practice




Disclosure of interest expense [text block]


text block


IAS 1.10 e Common practice




Disclosure of interest income [text block]


text block


IAS 1.10 e Common practice




Disclosure of interest income (expense) [text block]


text block


IAS 1.10 e Common practice




Disclosure of interests in other entities [text block]


text block


IFRS 12.1 Disclosure




Disclosure of information about interim financial reporting [text block]


text block


IAS 34 – Content of an interim financial report Disclosure




Disclosure of inventories [text block]


text block


IAS 2 – Disclosure




Disclosure of investment contracts liabilities [text block]


text block


IAS 1.10 e Common practice




Disclosure of investment property [text block]


text block


IAS 40 – Disclosure




Disclosure of investments accounted for using equity method [text block]


text block


IAS 1.10 e Common practice




Disclosure of investments other than investments accounted for using equity method [text block]


text block


IAS 1.10 e Common practice




Disclosure of issued capital [text block]


text block


IAS 1.10 e Common practice




Disclosure of joint ventures [text block]


text block


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure




Disclosure of lease prepayments [text block]


text block


IAS 1.10 e Common practice




Disclosure of leases [text block]


text block


IFRS 16 – Disclosure, IFRS 16 – Presentation Disclosure




Disclosure of liquidity risk [text block]


text block


IAS 1.10 e Common practice




Disclosure of loans and advances to banks [text block]


text block


IAS 1.10 e Common practice




Disclosure of loans and advances to customers [text block]


text block


IAS 1.10 e Common practice




Disclosure of market risk [text block]


text block


IAS 1.10 e Common practice




Disclosure of material accounting policy information [text block]


text block


IAS 1.117 Disclosure




Disclosure of net asset value attributable to unit-holders [text block]


text block


IAS 1.10 e Common practice




Disclosure of non-controlling interests [text block]


text block


IAS 1.10 e Common practice




Disclosure of non-current assets held for sale and discontinued operations [text block]


text block


IFRS 5 – Presentation and disclosure




Disclosure of non-current assets or disposal groups classified as held for sale [text block]


text block


IAS 1.10 e Common practice




Disclosure of objectives, policies and processes for managing capital [text block]


text block


IAS 1.134 Disclosure




Disclosure of other assets [text block]


text block


IAS 1.10 e Common practice




Disclosure of other current assets [text block]


text block


IAS 1.10 e Common practice




Disclosure of other current liabilities [text block]


text block


IAS 1.10 e Common practice




Disclosure of other liabilities [text block]


text block


IAS 1.10 e Common practice




Disclosure of other non-current assets [text block]


text block


IAS 1.10 e Common practice




Disclosure of other non-current liabilities [text block]


text block


IAS 1.10 e Common practice




Disclosure of other operating expense [text block]


text block


IAS 1.10 e Common practice




Disclosure of other operating income (expense) [text block]


text block


IAS 1.10 e Common practice




Disclosure of other operating income [text block]


text block


IAS 1.10 e Common practice




Disclosure of other provisions, contingent liabilities and contingent assets [text block]


text block


IAS 37 – Disclosure




Disclosure of prepayments and other assets [text block]


text block


IAS 1.10 e Common practice




Disclosure of profit (loss) from operating activities [text block]


text block


IAS 1.10 e Common practice




Disclosure of property, plant and equipment [text block]


text block


IAS 16 – Disclosure




Disclosure of provisions [text block]


text block


IAS 1.10 e Common practice




Disclosure of reclassification of financial instruments [text block]


text block


IAS 1.10 e Common practice




Disclosure of regulatory deferral accounts [text block]


text block


IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure




Disclosure of reinsurance [text block]


text block


IAS 1.10 e Common practice




Disclosure of related party [text block]


text block


IAS 24 – Disclosures Disclosure




Disclosure of repurchase and reverse repurchase agreements [text block]


text block


IAS 1.10 e Common practice




Disclosure of research and development expense [text block]


text block


IAS 1.10 e Common practice




Disclosure of reserves within equity [text block]


text block


IAS 1.79 b Disclosure




Disclosure of restricted cash and cash equivalents [text block]


text block


IAS 1.10 e Common practice




Disclosure of revenue [text block]


text block


IAS 1.10 e Common practice




Disclosure of revenue from contracts with customers [text block]


text block


IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure




Disclosure of information about separate financial statements [text block]


text block


IAS 27 – Disclosure, IFRS 12 – Objective Disclosure




Disclosure of service concession arrangements [text block]


text block


SIC 29 – Consensus Disclosure




Disclosure of share capital, reserves and other equity interest [text block]


text block


IAS 1.79 Disclosure




Disclosure of share-based payment arrangements [text block]


text block


IFRS 2.44 Disclosure




Disclosure of subordinated liabilities [text block]


text block


IAS 1.10 e Common practice




Disclosure of subsidiaries [text block]


text block


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure




Disclosure of tax receivables and payables [text block]


text block


IAS 1.10 e Common practice




Disclosure of trade and other payables [text block]


text block


IAS 1.10 e Common practice




Disclosure of trade and other receivables [text block]


text block


IAS 1.10 e Common practice




Disclosure of trading income (expense) [text block]


text block


IAS 1.10 e Common practice




Disclosure of treasury shares [text block]


text block


IAS 1.10 e Common practice




Description of accounting policy for biological assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for borrowing costs [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for borrowings [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for business combinations [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for business combinations and goodwill [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for cash flows [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for collateral [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for construction in progress [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for contingent liabilities and contingent assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for customer acquisition costs [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for customer loyalty programmes [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for deferred income tax [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for depreciation expense [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for derecognition of financial instruments [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for derivative financial instruments [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for derivative financial instruments and hedging [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for determining components of cash and cash equivalents [text block]


text block


IAS 7.46 Disclosure




Description of accounting policy for discontinued operations [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for discounts and rebates [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for dividends [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for earnings per share [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for emission rights [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for employee benefits [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for environment related expense [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for exceptional items [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for expenses [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for exploration and evaluation expenditures [text block]


text block


IFRS 6.24 a Disclosure




Description of accounting policy for fair value measurement [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for fee and commission income and expense [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for finance costs [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for finance income and costs [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for financial assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for financial guarantees [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for financial instruments [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for financial instruments at fair value through profit or loss [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for financial liabilities [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for foreign currency translation [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for franchise fees [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for functional currency [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for goodwill [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for government grants [text block]


text block


IAS 20.39 a Disclosure




Description of accounting policy for hedging [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for impairment of assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for impairment of financial assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for impairment of non-financial assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for income tax [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for intangible assets and goodwill [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for intangible assets other than goodwill [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for interest income and expense [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for investment in associates [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for investment in associates and joint ventures [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for investment property [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for investments in joint ventures [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for investments other than investments accounted for using equity method [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for issued capital [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for leases [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for measuring inventories [text block]


text block


IAS 2.36 a Disclosure




Description of accounting policy for mining assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for mining rights [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for offsetting of financial instruments [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for oil and gas assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for programming assets [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for property, plant and equipment [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for provisions [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for reclassification of financial instruments [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]


text block


IFRS 7.28 a Disclosure




Description of accounting policy for recognition of revenue [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for regulatory deferral accounts [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for reinsurance [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for repairs and maintenance [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for repurchase and reverse repurchase agreements [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for research and development expense [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for restricted cash and cash equivalents [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for segment reporting [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for service concession arrangements [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for share-based payment transactions [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for stripping costs [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for subsidiaries [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for taxes other than income tax [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for termination benefits [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for trade and other payables [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for trade and other receivables [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for trading income and expense [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for transactions with non-controlling interests [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for transactions with related parties [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for treasury shares [text block]


text block


IAS 1.117 Common practice




Description of accounting policy for warrants [text block]


text block


IAS 1.117 Common practice






            ’
         





ANNEX III



‘ANNEX VI
Schema of the core taxonomy

Table


Schema of the core taxonomy to mark up IFRS consolidated statements for financial years beginning on or after 1 January 2025











Prefix


Element name/role URI


Element type and attributes


Label type


Label content


References




ifrs-full


AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember


Member


label


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


IAS 10.22 g Example




documentation


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




ifrs-full


AccountingEstimatesAxis


Axis


label


Accounting estimates [axis]


IAS 8.39 Disclosure




documentation


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




ifrs-full


AccountingEstimatesDomain


Domain [default]


label


Accounting estimates [domain]


IAS 8.39 Disclosure




documentation


This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the “Accounting estimates” axis if no other member is used.




ifrs-full


AccountingPolicyDecisionToUseExceptionInIFRS1348Assets


True/False


label


Accounting policy decision to use exception in IFRS 13.48, assets


IFRS 13.96 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.




ifrs-full


AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities


True/False


label


Accounting policy decision to use exception in IFRS 13.48, liabilities


IFRS 13.96 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.




ifrs-full


AccountingProfit


Monetary, duration, credit


label


Accounting profit


IAS 12.81 c (i) Disclosure, IAS 12.81 c (ii) Disclosure




documentation


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




ifrs-full


Accruals


Monetary, instant, credit


label


Accruals


IAS 1.78 Common practice




documentation


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




ifrs-full


AccrualsAndDeferredIncomeIncludingContractLiabilities


Monetary, instant, credit


label


Accruals and deferred income including contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total accruals and deferred income including contract liabilities




documentation


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




ifrs-full


AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract


 


label


Accruals and deferred income including contract liabilities [abstract]


 




ifrs-full


AccrualsClassifiedAsCurrent


Monetary, instant, credit


label


Accruals classified as current


IAS 1.78 Common practice




documentation


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




ifrs-full


AccrualsClassifiedAsNoncurrent


Monetary, instant, credit


label


Accruals classified as non-current


IAS 1.78 Common practice




documentation


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




ifrs-full


AccruedIncomeIncludingContractAssets


Monetary, instant, debit


label


Accrued income including contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total accrued income including contract assets




documentation


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




ifrs-full


AccruedIncomeIncludingContractAssetsAbstract


 


label


Accrued income including contract assets [abstract]


 




ifrs-full


AccruedIncomeOtherThanContractAssets


Monetary, instant, debit


label


Accrued income other than contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


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




ifrs-full


AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets


Monetary, instant, debit


label


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


IFRS 7.9 c Disclosure




documentation


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




ifrs-full


AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments


Monetary, instant


label


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


IFRS 7.9 d Disclosure




documentation


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




ifrs-full


AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability


Monetary, instant, credit


label


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


IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure




documentation


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




ifrs-full


AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets


Monetary, instant, debit


label


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


Expired 2023-01-01 IFRS 7.9 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments


Monetary, instant


label


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


Expired 2023-01-01 IFRS 7.9 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AccumulatedDepreciationAmortisationAndImpairmentMember


Member


label


Accumulated depreciation, amortisation and impairment [member]


IAS 16.73 d Disclosure, IAS 16.75 b Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure




documentation


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




ifrs-full


AccumulatedDepreciationAndAmortisationMember


Member


label


Accumulated depreciation and amortisation [member]


IAS 16.73 d Common practice, IAS 16.75 b Disclosure, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice




documentation


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




ifrs-full


AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets


Monetary, instant, debit


label


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


IFRS 7.24B a (ii) Disclosure




documentation


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




ifrs-full


AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities


Monetary, instant, credit


label


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


IFRS 7.24B a (ii) Disclosure




documentation


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




ifrs-full


AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets


Monetary, instant, debit


label


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


IFRS 7.24B a (v) Disclosure




documentation


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




ifrs-full


AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities


Monetary, instant, credit


label


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


IFRS 7.24B a (v) Disclosure




documentation


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




ifrs-full


AccumulatedImpairmentMember


Member


label


Accumulated impairment [member]


IAS 16.73 d Common practice, IAS 38.118 c Common practice, IAS 40.79 c Common practice, IAS 41.54 f Common practice, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35N Example




documentation


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




ifrs-full


AccumulatedOtherComprehensiveIncome


Monetary, instant, credit


label


Accumulated other comprehensive income


IAS 1.55 Common practice




totalLabel


Total accumulated other comprehensive income




documentation


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




ifrs-full


AccumulatedOtherComprehensiveIncomeAbstract


 


label


Accumulated other comprehensive income [abstract]


 




ifrs-full


AccumulatedOtherComprehensiveIncomeMember


Member


label


Accumulated other comprehensive income [member]


IAS 1.108 Common practice




documentation


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




ifrs-full


AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate


Monetary, instant, credit


label


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


IFRS 3.B64 p (i) Disclosure




documentation


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




ifrs-full


AcquisitiondateFairValueOfTotalConsiderationTransferred


Monetary, instant, credit


label


Consideration transferred, acquisition-date fair value


IFRS 3.B64 f Disclosure




totalLabel


Total consideration transferred, acquisition-date fair value




documentation


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




ifrs-full


AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract


 


label


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


 




ifrs-full


AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Monetary, duration, debit


label


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


IFRS 3.B64 m Disclosure




documentation


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




ifrs-full


AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Monetary, duration, debit


label


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


IFRS 3.B64 m Disclosure




documentation


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




ifrs-full


AcquisitionsThroughBusinessCombinationsBiologicalAssets


Monetary, duration, debit


label


Acquisitions through business combinations, biological assets


IAS 41.50 e Disclosure




documentation


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




ifrs-full


AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill


Monetary, duration, debit


label


Acquisitions through business combinations, intangible assets and goodwill


IAS 38.118 e (i) Common practice




documentation


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




ifrs-full


AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


Acquisitions through business combinations, intangible assets other than goodwill


IAS 38.118 e (i) Disclosure




documentation


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




ifrs-full


AcquisitionsThroughBusinessCombinationsInvestmentProperty


Monetary, duration, debit


label


Acquisitions through business combinations, investment property


IAS 40.76 b Disclosure, IAS 40.79 d (ii) Disclosure




documentation


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




ifrs-full


AcquisitionsThroughBusinessCombinationsOtherProvisions


Monetary, duration, credit


label


Acquisitions through business combinations, other provisions


IAS 37.84 Common practice




documentation


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




ifrs-full


AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment


Monetary, duration, debit


label


Acquisitions through business combinations, property, plant and equipment


IAS 16.73 e (iii) Disclosure




documentation


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




ifrs-full


AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Acquisitions through business combinations, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The increase in property, plant and equipment including right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]




ifrs-full


AcquisitionsThroughBusinessCombinationsRightofuseAssets


Monetary, duration, debit


label


Acquisitions through business combinations, right-of-use assets


IAS 16.73 e Common practice




documentation


The increase in right-of-use assets resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets]




ifrs-full


ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17


Monetary, instant, debit


label


Actual claims that arise from contracts within scope of IFRS 17


IFRS 17.130 Disclosure




documentation


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




ifrs-full


ActuarialAssumptionOfDiscountRates


Percent


label


Actuarial assumption of discount rates


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfDiscountRatesMember


Member


label


Actuarial assumption of discount rates [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfExpectedRatesOfInflation


Percent


label


Actuarial assumption of expected rates of inflation


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfExpectedRatesOfInflationMember


Member


label


Actuarial assumption of expected rates of inflation [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfExpectedRatesOfPensionIncreases


Percent


label


Actuarial assumption of expected rates of pension increases


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember


Member


label


Actuarial assumption of expected rates of pension increases [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfExpectedRatesOfSalaryIncreases


Percent


label


Actuarial assumption of expected rates of salary increases


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember


Member


label


Actuarial assumption of expected rates of salary increases [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfLifeExpectancyAfterRetirement2019


Duration


label


Actuarial assumption of life expectancy after retirement


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfLifeExpectancyAfterRetirementMember


Member


label


Actuarial assumption of life expectancy after retirement [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfMedicalCostTrendRates


Percent


label


Actuarial assumption of medical cost trend rates


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfMedicalCostTrendRatesMember


Member


label


Actuarial assumption of medical cost trend rates [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfMortalityRates


Decimal, instant


label


Actuarial assumption of mortality rates


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfMortalityRatesMember


Member


label


Actuarial assumption of mortality rates [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfRetirementAge2019


Duration


label


Actuarial assumption of retirement age


IAS 19.144 Common practice




documentation


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




ifrs-full


ActuarialAssumptionOfRetirementAgeMember


Member


label


Actuarial assumption of retirement age [member]


IAS 19.145 Common practice




documentation


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




ifrs-full


ActuarialAssumptionsAxis


Axis


label


Actuarial assumptions [axis]


IAS 19.145 Disclosure




documentation


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




ifrs-full


ActuarialAssumptionsDomain


Domain [default]


label


Actuarial assumptions [domain]


IAS 19.145 Disclosure




documentation


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




ifrs-full


ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans


Monetary, duration, credit


label


Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans


IAS 19.135 b Common practice




documentation


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




ifrs-full


ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions


IAS 19.141 c (ii) Disclosure




negatedLabel


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




documentation


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




ifrs-full


ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans


Monetary, duration, credit


label


Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans


IAS 19.135 b Common practice




documentation


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




ifrs-full


ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans


Monetary, duration, credit


label


Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans


IAS 19.135 b Common practice




documentation


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




ifrs-full


ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions


IAS 19.141 c (iii) Disclosure




negatedLabel


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




documentation


The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (i.e. 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)]




ifrs-full


ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans


Monetary, duration, credit


label


Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans


IAS 19.135 b Common practice




documentation


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




ifrs-full


ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans


Monetary, duration, credit


label


Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of other comprehensive income, before tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]




ifrs-full


ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments


IAS 19.141 c Common practice




negatedLabel


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




documentation


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




ifrs-full


ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans


Monetary, duration, credit


label


Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]




ifrs-full


ActuarialPresentValueOfPromisedRetirementBenefits


Monetary, instant, credit


label


Actuarial present value of promised retirement benefits


IAS 26.35 d Disclosure




documentation


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




ifrs-full


AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets


Monetary, duration


label


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


Expired 2023-01-01 IFRS 7.16 Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract


 


label


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


 




ifrs-full


AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract


 


label


Additional disclosures related to regulatory deferral accounts [abstract]


 




ifrs-full


AdditionalInformationAboutEntityExposureToRisk


Text


label


Additional information about entity exposure to risk


IFRS 7.35 Disclosure




documentation


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




ifrs-full


AdditionalInformationAboutInsuranceContractsExplanatory


Text block


label


Additional information about insurance contracts [text block]


IFRS 17.94 Disclosure




documentation


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




ifrs-full


AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination


Text


label


Additional information about nature and financial effect of business combination


IFRS 3.63 Disclosure




documentation


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




ifrs-full


AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory


Text block


label


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


IFRS 12.B25 Disclosure




documentation


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




ifrs-full


AdditionalInformationAboutSharebasedPaymentArrangements


Text block


label


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


IFRS 2.52 Disclosure




documentation


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




ifrs-full


AdditionalInformationAbstract


 


label


Additional information [abstract]


 




ifrs-full


AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


Monetary, duration, credit


label


Additional liabilities, contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




totalLabel


Total additional liabilities, contingent liabilities recognised in business combination




documentation


The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]]




ifrs-full


AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract


 


label


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


 




ifrs-full


AdditionalPaidinCapital


Monetary, instant, credit


label


Additional paid-in capital


IAS 1.55 Common practice




documentation


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




ifrs-full


AdditionalPaidinCapitalMember


Member


label


Additional paid-in capital [member]


IAS 1.108 Common practice




documentation


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




ifrs-full


AdditionalProvisionsOtherProvisions


Monetary, duration, credit


label


Additional provisions, other provisions


IAS 37.84 b Disclosure




totalLabel


Total additional provisions, other provisions




documentation


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




ifrs-full


AdditionalProvisionsOtherProvisionsAbstract


 


label


Additional provisions, other provisions [abstract]


 




ifrs-full


AdditionalRecognitionGoodwill


Monetary, duration, debit


label


Additional recognition, goodwill


IFRS 3.B67 d (ii) Disclosure




documentation


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




ifrs-full


AdditionsFromAcquisitionsInvestmentProperty


Monetary, duration, debit


label


Additions from acquisitions, investment property


IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure




documentation


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




ifrs-full


AdditionsFromPurchasesBiologicalAssets


Monetary, duration, debit


label


Additions from purchases, biological assets


IAS 41.50 b Disclosure




documentation


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




ifrs-full


AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets


Monetary, duration, debit


label


Additions from subsequent expenditure recognised as asset, biological assets


IAS 41.50 Common practice




documentation


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




ifrs-full


AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty


Monetary, duration, debit


label


Additions from subsequent expenditure recognised as asset, investment property


IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure




documentation


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




ifrs-full


AdditionsInvestmentPropertyAbstract


 


label


Additions, investment property [abstract]


 




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets


Monetary, duration, debit


label


Additions other than through business combinations, biological assets


IAS 41.50 Common practice




totalLabel


Total additions other than through business combinations, biological assets




documentation


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




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract


 


label


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


 




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


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


IAS 38.118 e (i) Disclosure




documentation


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




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty


Monetary, duration, debit


label


Additions other than through business combinations, investment property


IAS 40.76 a Disclosure, IAS 40.79 d (i) Disclosure




totalLabel


Total additions other than through business combinations, investment property




documentation


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




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment


Monetary, duration, debit


label


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


IAS 16.73 e (i) Disclosure




documentation


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




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Additions other than through business combinations, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The amount of additions to property, plant and equipment including right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment including right-of-use assets]




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets


Monetary, duration, debit


label


Additions other than through business combinations, right-of-use assets


IAS 16.73 e Common practice




documentation


The amount of additions to right-of-use assets other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Right-of-use assets]




ifrs-full


AdditionsToNoncurrentAssets


Monetary, duration, debit


label


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


IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure




documentation


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




ifrs-full


AdditionsToRightofuseAssets


Monetary, duration, debit


label


Additions to right-of-use assets


IFRS 16.53 h Disclosure




documentation


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




ifrs-full


AddressOfRegisteredOfficeOfEntity


Text


label


Address of entity’s registered office


IAS 1.138 a Disclosure




documentation


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




ifrs-full


AddressWhereConsolidatedFinancialStatementsAreObtainable


Text


label


Address where consolidated financial statements are obtainable


IAS 27.16 a Disclosure




documentation


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




ifrs-full


AdjustedWeightedAverageShares


Shares


label


Weighted average number of ordinary shares used in calculating diluted earnings per share


IAS 33.70 b Disclosure




documentation


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




ifrs-full


AdjustmentsForAmortisationExpense


Monetary, duration, debit


label


Adjustments for amortisation expense


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems


(Monetary), duration, debit


label


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


Expired 2023-01-01 IFRS 7.23 e Disclosure




negatedLabel


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




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AdjustmentsForCurrentTaxOfPriorPeriod


Monetary, duration, debit


label


Adjustments for current tax of prior periods


IAS 12.80 b Example




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in accrued income including contract assets


IAS 7.20 a Common practice




totalLabel


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




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract


 


label


Adjustments for decrease (increase) in accrued income including contract assets [abstract]


 




ifrs-full


AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in accrued income other than contract assets


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInBiologicalAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in biological assets


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInContractAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in contract assets


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld


Monetary, duration, debit


label


Adjustments for decrease (increase) in debt instruments held


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in derivative financial assets


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld


Monetary, duration, debit


label


Adjustments for decrease (increase) in equity instruments held


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, duration, debit


label


Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


IAS 7.20 Common practice




documentation


Adjustments for decrease (increase) in financial assets at fair value through profit or loss that were designated upon initial recognition or subsequently 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, designated upon initial recognition or subsequently; Profit (loss)]




ifrs-full


AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


Monetary, duration, debit


label


Adjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value


IAS 7.20 Common practice




documentation


Adjustments for decrease (increase) in financial assets at fair value through profit or loss that are mandatorily measured at fair value 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, mandatorily measured at fair value; Profit (loss)]




ifrs-full


AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost


Monetary, duration, debit


label


Adjustments for decrease (increase) in financial assets measured at amortised cost


IAS 7.20 Common practice




documentation


Adjustments for decrease (increase) in financial assets measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at amortised cost; Profit (loss)]




ifrs-full


AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, duration, debit


label


Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income


IAS 7.20 Common practice




documentation


Adjustments for decrease (increase) in financial assets measured at fair value through other comprehensive income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through other comprehensive income; Profit (loss)]




ifrs-full


AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss


Monetary, duration, debit


label


Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss


IAS 7.20 Common practice




documentation


Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss 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; Profit (loss)]




ifrs-full


AdjustmentsForDecreaseIncreaseInInventories


Monetary, duration, debit


label


Adjustments for decrease (increase) in inventories


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInLoansAndAdvances


Monetary, duration, debit


label


Adjustments for decrease (increase) in loans and advances


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInOtherAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in other assets


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInOtherCurrentAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in other current assets


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInOtherFinancialAssets


Monetary, duration, debit


label


Adjustments for decrease (increase) in other financial assets


IAS 7.20 Common practice




documentation


Adjustments for decrease (increase) in financial assets that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial assets; Profit (loss)]




ifrs-full


AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables


Monetary, duration, debit


label


Adjustments for decrease (increase) in other operating receivables


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInPrepaidExpenses


Monetary, duration, debit


label


Adjustments for decrease (increase) in prepaid expenses


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInTradeAccountReceivable


Monetary, duration, debit


label


Adjustments for decrease (increase) in trade accounts receivable


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables


Monetary, duration, debit


label


Adjustments for decrease (increase) in trade and other receivables


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDeferredTaxExpense


Monetary, duration, debit


label


Adjustments for deferred tax expense


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDeferredTaxOfPriorPeriods


Monetary, duration, debit


label


Adjustments for deferred tax of prior periods


IAS 12.80 Common practice




documentation


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




ifrs-full


AdjustmentsForDepreciationAndAmortisationExpense


Monetary, duration, debit


label


Adjustments for depreciation and amortisation expense


IAS 7.20 b Common practice




documentation


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




ifrs-full


AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDepreciationExpense


Monetary, duration, debit


label


Adjustments for depreciation expense


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForDividendIncome


Monetary, duration, credit


label


Adjustments for dividend income


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForFairValueGainsLosses


Monetary, duration, debit


label


Adjustments for fair value losses (gains)


IAS 7.20 b Common practice




documentation


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




ifrs-full


AdjustmentsForFinanceCosts


Monetary, duration, debit


label


Adjustments for finance costs


IAS 7.20 c Common practice




documentation


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




ifrs-full


AdjustmentsForFinanceIncome


Monetary, duration, credit


label


Adjustments for finance income


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForFinanceIncomeCost


Monetary, duration, credit


label


Adjustments for finance income (cost)


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates


Monetary, duration, credit


label


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


IAS 7.20 Common practice




documentation


Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)]




ifrs-full


AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment


Monetary, duration, credit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets


Monetary, duration, credit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives


Monetary, duration, credit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets


Monetary, duration, credit


label


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


IAS 7.20 Common practice




documentation


Adjustments for gains (losses) on changes in the fair value of financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities.




ifrs-full


AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities


Monetary, duration, credit


label


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


IAS 7.20 Common practice




documentation


Adjustments for gains (losses) on changes in the fair value of financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities.




ifrs-full


AdjustmentsForGainsLossesOnDisposalOfFinancialAssets


Monetary, duration, credit


label


Adjustments for gains (losses) on disposal of financial assets


IAS 7.20 Common practice




documentation


Adjustments for gains (losses) on disposals of financial assets in the scope of IFRS 9 to reconcile profit (loss) to net cash flow from (used in) operating activities.




ifrs-full


AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty


Monetary, duration, credit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets


Monetary, duration, debit


label


Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill


Monetary, duration, debit


label


Adjustments for impairment loss recognised in profit or loss, goodwill


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


Monetary, duration, debit


label


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


IAS 7.20 b Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncomeTaxExpense


Monetary, duration, debit


label


Adjustments for income tax expense


IAS 7.35 Disclosure




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInContractLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in contract liabilities


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued


Monetary, duration, debit


label


Adjustments for increase (decrease) in debt instruments issued


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in deferred income including contract liabilities


IAS 7.20 a Common practice




totalLabel


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




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract


 


label


Adjustments for increase (decrease) in deferred income including contract liabilities [abstract]


 




ifrs-full


AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in deferred income other than contract liabilities


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInDeposits


Monetary, duration, debit


label


Adjustments for increase (decrease) in deposits


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInDepositsFromBanks


Monetary, duration, debit


label


Adjustments for increase (decrease) in deposits from banks


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInDepositsFromCustomers


Monetary, duration, debit


label


Adjustments for increase (decrease) in deposits from customers


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in derivative financial liabilities


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in employee benefit liabilities


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, duration, debit


label


Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


IAS 7.20 Common practice




documentation


Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated upon initial recognition or subsequently 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, designated upon initial recognition or subsequently; Profit (loss)]




ifrs-full


AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost


Monetary, duration, debit


label


Adjustments for increase (decrease) in financial liabilities measured at amortised cost


IAS 7.20 Common practice




documentation


Adjustments for increase (decrease) in financial liabilities measured at amortised cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at amortised cost; Profit (loss)]




ifrs-full


AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss


Monetary, duration, debit


label


Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss


IAS 7.20 Common practice




documentation


Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss 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; Profit (loss)]




ifrs-full


AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in other current liabilities


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in other financial liabilities


IAS 7.20 Common practice




documentation


Adjustments for increase (decrease) in financial liabilities that the entity does not separately disclose in the same statement or note to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other financial liabilities; Profit (loss)]




ifrs-full


AdjustmentsForIncreaseDecreaseInOtherLiabilities


Monetary, duration, debit


label


Adjustments for increase (decrease) in other liabilities


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInOtherOperatingPayables


Monetary, duration, debit


label


Adjustments for increase (decrease) in other operating payables


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInTradeAccountPayable


Monetary, duration, debit


label


Adjustments for increase (decrease) in trade accounts payable


IAS 7.20 a Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables


Monetary, duration, debit


label


Adjustments for increase (decrease) in trade and other payables


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime


Monetary, duration, debit


label


Adjustments for increase in other provisions arising from passage of time


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForInterestExpense


Monetary, duration, debit


label


Adjustments for interest expense


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForInterestIncome


Monetary, duration, credit


label


Adjustments for interest income


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets


Monetary, duration, debit


label


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


IAS 7.14 Common practice




documentation


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




ifrs-full


AdjustmentsForProvisions


Monetary, duration, debit


label


Adjustments for provisions


IAS 7.20 b Common practice




documentation


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




ifrs-full


AdjustmentsForReconcileProfitLoss


Monetary, duration, debit


label


Adjustments to reconcile profit (loss)


IAS 7.20 Disclosure




totalLabel


Total adjustments to reconcile profit (loss)




documentation


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




ifrs-full


AdjustmentsForReconcileProfitLossAbstract


 


label


Adjustments to reconcile profit (loss) [abstract]


 




ifrs-full


AdjustmentsForSharebasedPayments


Monetary, duration, debit


label


Adjustments for share-based payments


IAS 7.20 b Common practice




documentation


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




ifrs-full


AdjustmentsForUndistributedProfitsOfAssociates


(Monetary), duration, credit


label


Adjustments for undistributed profits of associates


IAS 7.20 b Common practice




negatedLabel


Adjustments for undistributed profits of associates




documentation


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




ifrs-full


AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod


Monetary, duration, credit


label


Adjustments for undistributed profits of investments accounted for using equity method


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsForUnrealisedForeignExchangeLossesGains


Monetary, duration, debit


label


Adjustments for unrealised foreign exchange losses (gains)


IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 b Common practice




documentation


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




ifrs-full


AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments


(Monetary), duration, debit


label


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


IAS 33.70 a Common practice




negatedLabel


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




documentation


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




ifrs-full


AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare


(Monetary), duration, debit


label


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


IAS 33.70 a Disclosure




negatedTotalLabel


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




documentation


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




ifrs-full


AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital


Monetary, duration, debit


label


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


IAS 7.20 Common practice




documentation


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




ifrs-full


AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract


 


label


Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]


 




ifrs-full


AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract


 


label


Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract]


 




ifrs-full


AdjustmentToCarryingAmountsReportedUnderPreviousGAAP


Monetary, instant, debit


label


Aggregate adjustment to carrying amounts of investments reported under previous GAAP


IFRS 1.31 c Disclosure




documentation


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




ifrs-full


AdjustmentToMidmarketConsensusPriceMeasurementInputMember


Member


label


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


IFRS 13.B36 c Example




documentation


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




ifrs-full


AdjustmentToProfitLossForPreferenceShareDividends


(Monetary), duration, debit


label


Adjustment to profit (loss) for preference share dividends


IAS 33 – Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example) Example, IAS 33.70 a Example




negatedLabel


Adjustment to profit (loss) for preference share dividends




documentation


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




ifrs-full


AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans


Monetary, duration, debit


label


Administration costs not reflected in return on plan assets, defined benefit plans


IAS 19.135 b Common practice




documentation


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




ifrs-full


AdministrativeExpense


(Monetary), duration, debit


label


Administrative expenses


IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vi) Disclosure




negatedLabel


Administrative expenses




documentation


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




ifrs-full


Advances


Monetary, instant, credit


label


Advances received, representing contract liabilities for performance obligations satisfied at point in time


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


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




ifrs-full


AdvertisingExpense


Monetary, duration, debit


label


Advertising expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from advertising.




ifrs-full


AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember


Member


label


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


IFRS 1.30 b Disclosure




documentation


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




ifrs-full


AggregateContinuingAndDiscontinuedOperationsMember


Member


label


Aggregate continuing and discontinued operations [member]


IFRS 5 – Presentation and disclosure Disclosure




documentation


This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations, unless line item indicates otherwise [member]]




ifrs-full


AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


Monetary, instant


label


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


IFRS 7.28 b Disclosure




periodEndLabel


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




periodStartLabel


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




documentation


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




ifrs-full


AggregatedIndividuallyImmaterialAssociatesMember


Member


label


Aggregated individually immaterial associates [member]


IFRS 12.21 c (ii) Disclosure




documentation


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




ifrs-full


AggregatedIndividuallyImmaterialBusinessCombinationsMember


Member


label


Aggregated individually immaterial business combinations [member]


IFRS 3.B65 Disclosure




documentation


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




ifrs-full


AggregatedIndividuallyImmaterialJointVenturesMember


Member


label


Aggregated individually immaterial joint ventures [member]


IFRS 12.21 c (i) Disclosure




documentation


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




ifrs-full


AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember


Member


label


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


IAS 36.135 Disclosure




documentation


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




ifrs-full


AggregateOfFairValuesMember


Member [default]


label


Aggregate of fair values [member]


IFRS 1.30 a Disclosure




documentation


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




ifrs-full


AgriculturalProduceByGroupAxis


Axis


label


Agricultural produce by group [axis]


IAS 41.46 b (ii) Common practice




documentation


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




ifrs-full


AgriculturalProduceByGroupDomain


Domain [default]


label


Agricultural produce by group [domain]


IAS 41.46 b (ii) Common practice




documentation


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




ifrs-full


Aircraft


Monetary, instant, debit


label


Aircraft


IAS 16.37 e Example




documentation


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




ifrs-full


AircraftMember


Member


label


Aircraft [member]


IAS 16.37 e Example




documentation


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




ifrs-full


AirportLandingRightsMember


Member


label


Airport landing rights [member]


IAS 38.119 Common practice




documentation


This member stands for airport landing rights.




ifrs-full


AllOtherSegmentsMember


Member


label


All other segments [member]


IFRS 15.115 Disclosure, IFRS 8.16 Disclosure




documentation


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




ifrs-full


AllowanceAccountForCreditLossesOfFinancialAssets


Monetary, instant, credit


label


Allowance account for credit losses of financial assets


Expired 2023-01-01 IFRS 7.16 Disclosure




periodEndLabel


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




periodStartLabel


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




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AllowanceForCreditLossesMember


Member


label


Allowance for credit losses [member]


IAS 12.81 g Common practice




documentation


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




ifrs-full


AllTypesOfDepositaryReceiptsMember


Member


label


All types of depositary receipts [member]


IAS 1.112 c Common practice




documentation


This member stands for all types of depositary receipts.




ifrs-full


AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers


Monetary, duration, debit


label


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


IFRS 15.128 b Disclosure




documentation


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




ifrs-full


AmortisationExpense


Monetary, duration, debit


label


Amortisation expense


IAS 1.112 c Common practice




documentation


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




ifrs-full


AmortisationIntangibleAssetsOtherThanGoodwill


(Monetary), duration


label


Amortisation, intangible assets other than goodwill


IAS 38.118 e (vi) Disclosure




negatedLabel


Amortisation, intangible assets other than goodwill




commentaryGuidance


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




documentation


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




ifrs-full


AmortisationMethodIntangibleAssetsOtherThanGoodwill


Text


label


Amortisation method, intangible assets other than goodwill


IAS 38.118 b Disclosure




documentation


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




ifrs-full


AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical


List


label


Amortisation method, intangible assets other than goodwill, categorical


IAS 38.118 b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which amortisation method is used for intangible assets other than goodwill with finite useful lives.




ifrs-full


AmortisationRateIntangibleAssetsOtherThanGoodwill


Percent


label


Amortisation rate, intangible assets other than goodwill


IAS 38.118 a Disclosure




documentation


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




ifrs-full


AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk


Monetary, instant


label


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


IFRS 7.9 b Disclosure




commentaryGuidance


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




documentation


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




ifrs-full


AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk


Monetary, instant


label


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


Expired 2023-01-01 IFRS 7.9 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible


Monetary, instant, debit


label


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


IFRS 14.36 Disclosure




documentation


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




ifrs-full


AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable


Monetary, instant, credit


label


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


IFRS 14.36 Disclosure




documentation


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




ifrs-full


AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount


Monetary, instant, debit


label


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


IAS 36.134 f (i) Disclosure, IAS 36.135 e (i) Disclosure




documentation


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




ifrs-full


AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount


Decimal, instant


label


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


IAS 36.134 f (iii) Disclosure, IAS 36.135 e (iii) Disclosure




documentation


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]]




ifrs-full


AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity


Monetary, duration, debit


label


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


IAS 24.18A Disclosure




documentation


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 [domain]]




ifrs-full


AmountOfReclassificationsOrChangesInPresentation


Monetary, duration


label


Amount of reclassifications or changes in presentation


IAS 1.41 b Disclosure




documentation


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




ifrs-full


AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition


Monetary, duration


label


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


IFRS 7.10 d Disclosure




documentation


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]




ifrs-full


AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale


Monetary, instant, credit


label


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


IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure




documentation


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]]




ifrs-full


AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember


Member


label


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


IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure




documentation


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]




ifrs-full


AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16


Monetary, duration, credit


label


Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of COVID-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16


IFRS 16.60A b Disclosure




commentaryGuidance


A positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments.




documentation


The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the COVID-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16.




ifrs-full


AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


(Monetary), duration, debit


label


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


IFRS 7.24E a Disclosure, IFRS 9.6.5.11 d (i) Disclosure




negatedLabel


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




documentation


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]




ifrs-full


AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


(Monetary), duration, debit


label


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


IFRS 9.6.5.16 Disclosure




negatedLabel


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




documentation


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]




ifrs-full


AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


(Monetary), duration, debit


label


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


IFRS 9.6.5.16 Disclosure




negatedLabel


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




documentation


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]




ifrs-full


AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


(Monetary), duration, debit


label


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


IFRS 9.6.5.15 b (i) Disclosure




negatedLabel


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




documentation


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]




ifrs-full


AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17


Monetary, instant, credit


label


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


IFRS 17.132 c Disclosure




documentation


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




ifrs-full


AmountsPayableRelatedPartyTransactions


Monetary, instant, credit


label


Amounts payable, related party transactions


IAS 24.18 b Disclosure, IAS 24.20 Disclosure




documentation


The amounts payable resulting from related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


AmountsPayableToTransfereeInRespectOfTransferredAssets


Monetary, instant, credit


label


Other amounts payable to transferee in respect of transferred assets


IFRS 7.42E d Disclosure




documentation


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]




ifrs-full


AmountsPresentedInFinancialStatementsAreNotEntirelyComparable


True/False


label


Amounts presented in financial statements are not entirely comparable


IAS 1.36 b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the 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.




ifrs-full


AmountsReceivableRelatedPartyTransactions


Monetary, instant, debit


label


Amounts receivable, related party transactions


IAS 24.18 b Disclosure, IAS 24.20 Disclosure




documentation


The amounts receivable resulting from related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract


 


label


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


 




ifrs-full


AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Monetary, duration


label


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


IFRS 3.B64 l (iii) Disclosure




documentation


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




ifrs-full


AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax


(Monetary), duration, debit


label


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


IFRS 9.5.6.5 Disclosure




negatedLabel


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




documentation


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]




ifrs-full


AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax


(Monetary), duration, debit


label


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


IFRS 9.5.6.5 Disclosure




negatedLabel


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




documentation


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]




ifrs-full


AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax


(Monetary), duration, debit


label


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


Expired 2023-01-01 IFRS 7.23 e Disclosure




negatedLabel


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




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets


(Monetary), instant, credit


label


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


IFRS 7.13C d Disclosure




negatedTotalLabel


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




documentation


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]




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract


 


label


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


 




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities


(Monetary), instant, debit


label


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


IFRS 7.13C d Disclosure




negatedTotalLabel


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




documentation


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]




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract


 


label


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


 




ifrs-full


AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired


Text block


label


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


Expired 2023-01-01 IFRS 7.37 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory


Text block


label


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


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory


Text block


label


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


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 a Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired


Text block


label


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


Expired 2023-01-01 IFRS 7.37 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


AnalysisOfIncomeAndExpenseAbstract


 


label


Analysis of income and expense [abstract]


 




ifrs-full


AnnouncementOfPlanToDiscontinueOperationMember


Member


label


Announcement of plan to discontinue operation [member]


IAS 10.22 b Example




documentation


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




ifrs-full


AnnouncingOrCommencingImplementationOfMajorRestructuringMember


Member


label


Announcing or commencing implementation of major restructuring [member]


IAS 10.22 e Example




documentation


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




ifrs-full


ApplicableTaxRate


Percent


label


Applicable tax rate


IAS 12.81 c (ii) Disclosure




documentation


The applicable income tax rate.




ifrs-full


AreaOfLandUsedForAgriculture


Area


label


Area of land used for agriculture


IAS 41.46 b (i) Common practice




documentation


The area of land used for agriculture by the entity.




ifrs-full


AssetbackedDebtInstrumentsHeld


Monetary, instant, debit


label


Asset-backed debt instruments held


IAS 1.112 c Common practice




documentation


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




ifrs-full


AssetbackedFinancingsMember


Member


label


Asset-backed financings [member]


IFRS 12.B23 b Example




documentation


This member stands for asset-backed financings.




ifrs-full


AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


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


IAS 19.142 g Example




documentation


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 [domain]]




ifrs-full


AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets


Percent


label


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


IAS 19.142 g Common practice




documentation


The percentage 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 [domain]] [Contrast: Asset-backed securities, amount contributed to fair value of plan assets]




ifrs-full


AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination


Monetary, instant, debit


label


Asset recognised for expected reimbursement, contingent liabilities in business combination


IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure




documentation


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




ifrs-full


AssetRecognisedForExpectedReimbursementOtherProvisions


Monetary, instant, debit


label


Asset recognised for expected reimbursement, other provisions


IAS 37.85 c Disclosure




documentation


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




ifrs-full


Assets


Monetary, instant, debit


label


Assets


IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 c Disclosure




periodEndLabel


Assets at end of period




periodStartLabel


Assets at beginning of period




totalLabel


Total assets




documentation


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.




ifrs-full


AssetsAbstract


 


label


Assets [abstract]


 




ifrs-full


AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel


List


label


Assets acquired by way of government grant and initially recognised at fair value are measured after recognition under cost model or revaluation model


IAS 38.122 c (iii) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates 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.




ifrs-full


AssetsAndLiabilitiesAxis


Axis


label


Assets and liabilities [axis]


IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure




documentation


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




ifrs-full


AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis


Axis


label


Assets and liabilities classified as held for sale [axis]


IFRS 5.38 Disclosure




documentation


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




ifrs-full


AssetsAndLiabilitiesClassifiedAsHeldForSaleMember


Member


label


Assets and liabilities classified as held for sale [member]


IFRS 5.38 Disclosure




documentation


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]]




ifrs-full


AssetsAndLiabilitiesDomain


Domain [default]


label


Assets and liabilities [domain]


IAS 1.125 Disclosure, Effective 2025-01-01 IAS 21.A19 c Disclosure




documentation


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]




ifrs-full


AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember


Member [default]


label


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


IFRS 5.38 Disclosure




documentation


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]]




ifrs-full


AssetsAndRegulatoryDeferralAccountDebitBalances


Monetary, instant, debit


label


Assets and regulatory deferral account debit balances


IFRS 14.21 Disclosure




documentation


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




ifrs-full


AssetsArisingFromExplorationForAndEvaluationOfMineralResources


Monetary, instant, debit


label


Assets arising from exploration for and evaluation of mineral resources


IFRS 6.24 b Disclosure




documentation


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.




ifrs-full


AssetsForInsuranceAcquisitionCashFlows


Monetary, duration, debit


label


Assets for insurance acquisition cash flows


IFRS 17.105A Disclosure, IFRS 17.109A Disclosure




periodEndLabel


Assets for insurance acquisition cash flows at end of period




periodStartLabel


Assets for insurance acquisition cash flows at beginning of period




documentation


The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) 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: Assets; Insurance contracts [domain]]




ifrs-full


AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue


Monetary, instant, debit


label


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


IFRS 7.15 a Disclosure




documentation


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]]




ifrs-full


AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember


Member


label


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


IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example




documentation


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




ifrs-full


AssetsLessCurrentLiabilities


Monetary, instant, debit


label


Assets less current liabilities


IAS 1.55 Common practice




netLabel


Assets less current liabilities




documentation


The amount of assets less the amount of current liabilities.




ifrs-full


AssetsLessCurrentLiabilitiesAbstract


 


label


Assets less current liabilities [abstract]


 




ifrs-full


AssetsLiabilitiesOfBenefitPlan


Monetary, instant, credit


label


Assets (liabilities) of benefit plan


IAS 26.35 a Disclosure




periodEndLabel


Net assets available for benefits at end of period




periodStartLabel


Net assets available for benefits at beginning of period




documentation


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




ifrs-full


AssetsObtained


Monetary, instant, debit


label


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


IFRS 7.38 a Disclosure




documentation


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]]




ifrs-full


AssetsOfBenefitPlan


Monetary, instant, debit


label


Assets of benefit plan


IAS 26.35 a (i) Disclosure




documentation


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




ifrs-full


AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013


Monetary, duration, debit


label


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


IAS 7.40 d Disclosure




documentation


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




ifrs-full


AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers


Monetary, instant, debit


label


Assets recognised from costs to obtain or fulfil contracts with customers


IFRS 15.128 a Disclosure




documentation


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.




ifrs-full


AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities


Monetary, instant, debit


label


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


IFRS 12.29 a Disclosure




documentation


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




ifrs-full


AssetsSoldOrRepledgedAsCollateralAtFairValue


Monetary, instant, debit


label


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


IFRS 7.15 b Disclosure




documentation


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]]




ifrs-full


AssetsThatEntityContinuesToRecognise


Monetary, instant, debit


label


Assets that entity continues to recognise


IFRS 7.42D e Disclosure




documentation


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




ifrs-full


AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement


Monetary, instant, debit


label


Assets that entity continues to recognise to extent of continuing involvement


IFRS 7.42D f Disclosure




documentation


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




ifrs-full


AssetsToWhichSignificantRestrictionsApply


Monetary, instant, debit


label


Assets to which significant restrictions apply


IFRS 12.13 c Disclosure




documentation


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.




ifrs-full


AssetsTransferredToStructuredEntitiesAtTimeOfTransfer


Monetary, duration, credit


label


Assets transferred to structured entities, at time of transfer


IFRS 12.27 c Disclosure




documentation


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




ifrs-full


AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


Monetary, instant, debit


label


Assets with significant risk of material adjustments within next financial year


IAS 1.125 b Disclosure




documentation


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.




ifrs-full


AssociatedLiabilitiesThatEntityContinuesToRecognise


Monetary, instant, credit


label


Associated liabilities that entity continues to recognise


IFRS 7.42D e Disclosure




documentation


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




ifrs-full


AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement


Monetary, instant, credit


label


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


IFRS 7.42D f Disclosure




documentation


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]




ifrs-full


AssociatesMember


Member


label


Total for all associates [member]


IAS 24.19 d Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure




documentation


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




ifrs-full


AtCostMember


Member


label


At cost [member]


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IAS 40.32A Disclosure, IAS 41.50 Disclosure, IAS 41.55 Disclosure




documentation


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.




ifrs-full


AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember


Member


label


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


IAS 40.78 Disclosure




documentation


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]]




ifrs-full


AtFairValueMember


Member


label


At fair value [member]


IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 12.21 b (i) Disclosure, IFRS 13.93 a Disclosure




documentation


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.




ifrs-full


AttributionOfExpensesByNatureToTheirFunctionAxis


Axis


label


Attribution of expenses by nature to their function [axis]


IAS 1.104 Common practice, IAS 1.112 c Common practice




commentaryGuidance


The element name and standard label of any extension member of this axis should be aligned with the element name and label of an equivalent IFRS Taxonomy line item when such a line item exists. The only difference is that the name and labels of extension members include the term “member” whereas the name and labels of line items do not include this term.




documentation


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




ifrs-full


AttributionOfExpensesByNatureToTheirFunctionDomain


Domain [default]


label


Attribution of expenses by nature to their function [domain]


IAS 1.104 Common practice, IAS 1.112 c Common practice




documentation


This member stands for the standard value of the “Attribution of expenses by nature to their function” axis if no other member is used.




ifrs-full


AuditorsRemuneration


Monetary, duration, debit


label


Auditor’s remuneration


IAS 1.112 c Common practice




totalLabel


Total auditor’s remuneration




documentation


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




ifrs-full


AuditorsRemunerationAbstract


 


label


Auditor’s remuneration [abstract]


 




ifrs-full


AuditorsRemunerationForAuditServices


Monetary, duration, debit


label


Auditor’s remuneration for audit services


IAS 1.112 c Common practice




documentation


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




ifrs-full


AuditorsRemunerationForOtherServices


Monetary, duration, debit


label


Auditor’s remuneration for other services


IAS 1.112 c Common practice




documentation


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.




ifrs-full


AuditorsRemunerationForTaxServices


Monetary, duration, debit


label


Auditor’s remuneration for tax services


IAS 1.112 c Common practice




documentation


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




ifrs-full


AuthorisedCapitalCommitmentsButNotContractedFor


Monetary, instant, credit


label


Authorised capital commitments but not contracted for


IAS 1.112 c Common practice




documentation


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]




ifrs-full


AvailableforsaleFinancialAssetsAbstract


 


label


Available-for-sale financial assets [abstract]


 




ifrs-full


AverageEffectiveTaxRate


Percent


label


Average effective tax rate


IAS 12.81 c (ii) Disclosure




totalLabel


Total average effective tax rate




documentation


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




ifrs-full


AverageForeignExchangeRate


Decimal, duration


label


Average foreign exchange rate


IAS 1.112 c Common practice




documentation


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




ifrs-full


AverageNumberOfEmployees


Decimal, duration


label


Average number of employees


IAS 1.112 c Common practice




documentation


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




ifrs-full


AveragePriceOfHedgingInstrument


Decimal, instant


label


Average price of hedging instrument


IFRS 7.23B b Disclosure




documentation


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




ifrs-full


AverageRateOfHedgingInstrument


Percent


label


Average rate of hedging instrument


IFRS 7.23B b Disclosure




documentation


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




ifrs-full


BalancesOnCurrentAccountsFromCustomers


Monetary, instant, credit


label


Balances on current accounts from customers


IAS 1.112 c Common practice




documentation


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




ifrs-full


BalancesOnDemandDepositsFromCustomers


Monetary, instant, credit


label


Balances on demand deposits from customers


IAS 1.112 c Common practice




documentation


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




ifrs-full


BalancesOnOtherDepositsFromCustomers


Monetary, instant, credit


label


Balances on other deposits from customers


IAS 1.112 c Common practice




documentation


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.




ifrs-full


BalancesOnTermDepositsFromCustomers


Monetary, instant, credit


label


Balances on term deposits from customers


IAS 1.112 c Common practice




documentation


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




ifrs-full


BalancesWithBanks


Monetary, instant, debit


label


Balances with banks


IAS 7.45 Common practice




documentation


The amount of cash balances held at banks.




ifrs-full


BankAcceptanceAssets


Monetary, instant, debit


label


Bank acceptance assets


IAS 1.55 Common practice




documentation


The amount of bank acceptances recognised as assets.




ifrs-full


BankAcceptanceLiabilities


Monetary, instant, credit


label


Bank acceptance liabilities


IAS 1.55 Common practice




documentation


The amount of bank acceptances recognised as liabilities.




ifrs-full


BankAndSimilarCharges


Monetary, duration, debit


label


Bank and similar charges


IAS 1.112 c Common practice




documentation


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




ifrs-full


BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits


Monetary, instant, debit


label


Bank balances at central banks other than mandatory reserve deposits


IAS 1.112 c Common practice




documentation


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




ifrs-full


BankBorrowingsUndiscountedCashFlows


Monetary, instant, credit


label


Bank borrowings, undiscounted cash flows


IFRS 7.B11D Example, IFRS 7.IG31A Example




documentation


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




ifrs-full


BankDebtInstrumentsHeld


Monetary, instant, debit


label


Bank debt instruments held


IAS 1.112 c Common practice




documentation


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




ifrs-full


BankingArrangementsClassifiedAsCashEquivalents


Monetary, instant, debit


label


Other banking arrangements, classified as cash equivalents


IAS 7.45 Common practice




documentation


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




ifrs-full


BankOverdraftsClassifiedAsCashEquivalents


(Monetary), instant, credit


label


Bank overdrafts


IAS 7.45 Common practice




negatedLabel


Bank overdrafts




documentation


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]




ifrs-full


BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares


Per share


label


Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




documentation


Basic earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]]




ifrs-full


BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares


Per share


label


Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




documentation


Basic earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]




ifrs-full


BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares


Per share


label


Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




totalLabel


Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares




documentation


Basic earnings (loss) per share for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.




ifrs-full


BasicEarningsLossPerShare


Per share


label


Basic earnings (loss) per share


IAS 33.66 Disclosure, IAS 33.67 Disclosure




totalLabel


Total basic earnings (loss) per share




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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).




ifrs-full


BasicEarningsLossPerShareFromContinuingOperations


Per share


label


Basic earnings (loss) per share from continuing operations


IAS 33.66 Disclosure, IAS 33.67 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from continuing operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations, unless line item indicates otherwise [member]]




ifrs-full


BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


Per share


label


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


IAS 33.67 Disclosure, IFRS 14.26 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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, unless line item indicates otherwise [member]]




ifrs-full


BasicEarningsLossPerShareFromDiscontinuedOperations


Per share


label


Basic earnings (loss) per share from discontinued operations


IAS 33.67 Disclosure, IAS 33.68 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from discontinued operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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




ifrs-full


BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


Per share


label


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


IAS 33.67 Disclosure, IFRS 14.26 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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]]




ifrs-full


BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


Per share


label


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


IAS 33.67 Disclosure, IFRS 14.26 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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]




ifrs-full


BasicEarningsPerShareAbstract


 


label


Basic earnings per share [abstract]


 




ifrs-full


BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries


Text


label


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


IFRS 8.33 a Disclosure




documentation


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




ifrs-full


BearerBiologicalAssetsMember


Member


label


Bearer biological assets [member]


IAS 41.43 Example




documentation


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




ifrs-full


BearerPlants


Monetary, instant, debit


label


Bearer plants


IAS 16.37 i Example




documentation


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]




ifrs-full


BearerPlantsMember


Member


label


Bearer plants [member]


IAS 16.37 i Example




documentation


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]




ifrs-full


BenefitsPaidOrPayable


(Monetary), duration, debit


label


Benefits paid or payable


IAS 26.35 b (v) Disclosure




negatedLabel


Benefits paid or payable




documentation


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




ifrs-full


BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables


Monetary, instant, debit


label


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


IFRS 3.B64 h (iii) Disclosure




documentation


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




ifrs-full


BiologicalAssets


Monetary, instant, debit


label


Biological assets


IAS 1.54 f Disclosure, IAS 41.43 Example, IAS 41.50 Disclosure




periodEndLabel


Biological assets at end of period




periodStartLabel


Biological assets at beginning of period




documentation


The amount of living animals or plants recognised as assets.




ifrs-full


BiologicalAssetsAxis


Axis


label


Biological assets [axis]


IAS 41.50 Common practice




documentation


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




ifrs-full


BiologicalAssetsByAgeAxis


Axis


label


Biological assets by age [axis]


IAS 41.43 Example




documentation


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




ifrs-full


BiologicalAssetsByAgeDomain


Domain [default]


label


Biological assets by age [domain]


IAS 41.43 Example




documentation


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]




ifrs-full


BiologicalAssetsByGroupAxis


Axis


label


Biological assets by group [axis]


IAS 41.41 Disclosure




documentation


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




ifrs-full


BiologicalAssetsByGroupDomain


Domain [default]


label


Biological assets by group [domain]


IAS 41.41 Disclosure




documentation


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]




ifrs-full


BiologicalAssetsByTypeAxis


Axis


label


Biological assets by type [axis]


IAS 41.43 Example




documentation


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




ifrs-full


BiologicalAssetsByTypeDomain


Domain [default]


label


Biological assets by type [domain]


IAS 41.43 Example




documentation


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]




ifrs-full


BiologicalAssetsDomain


Domain [default]


label


Biological assets [domain]


IAS 41.50 Common practice




documentation


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.




ifrs-full


BiologicalAssetsPledgedAsSecurityForLiabilities


Monetary, instant, debit


label


Biological assets pledged as security for liabilities


IAS 41.49 a Disclosure




documentation


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




ifrs-full


BiologicalAssetsWhoseTitleIsRestricted


Monetary, instant, debit


label


Biological assets whose title is restricted


IAS 41.49 a Disclosure




documentation


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




ifrs-full


BondsIssued


Monetary, instant, credit


label


Bonds issued


IAS 1.112 c Common practice




documentation


The amount of bonds issued by the entity.




ifrs-full


BondsIssuedUndiscountedCashFlows


Monetary, instant, credit


label


Bonds issued, undiscounted cash flows


IFRS 7.B11D Example, IFRS 7.IG31A Example




documentation


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




ifrs-full


BorrowingCostsAbstract


 


label


Borrowing costs [abstract]


 




ifrs-full


BorrowingCostsCapitalised


Monetary, duration


label


Borrowing costs capitalised


IAS 23.26 a Disclosure




commentaryGuidance


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




documentation


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.




ifrs-full


BorrowingCostsIncurred


Monetary, duration


label


Borrowing costs incurred


IAS 1.112 c Common practice




totalLabel


Total borrowing costs incurred




commentaryGuidance


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




documentation


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




ifrs-full


BorrowingCostsRecognisedAsExpense


Monetary, duration, debit


label


Borrowing costs recognised as expense


IAS 1.112 c Common practice




documentation


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




ifrs-full


Borrowings


Monetary, instant, credit


label


Borrowings


IAS 1.55 Common practice




totalLabel


Total borrowings




documentation


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




ifrs-full


BorrowingsAbstract


 


label


Borrowings [abstract]


 




ifrs-full


BorrowingsAdjustmentToInterestRateBasis


Percent


label


Borrowings, adjustment to interest rate basis


IFRS 7.7 Common practice




documentation


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




ifrs-full


BorrowingsByNameAxis


Axis


label


Borrowings by name [axis]


IFRS 7.7 Common practice




documentation


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




ifrs-full


BorrowingsByNameDomain


Domain [default]


label


Borrowings by name [domain]


IFRS 7.7 Common practice




documentation


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]




ifrs-full


BorrowingsByTypeAbstract


 


label


Borrowings, by type [abstract]


 




ifrs-full


BorrowingsInterestRate


Percent


label


Borrowings, interest rate


IFRS 7.7 Common practice




documentation


The interest rate on borrowings. [Refer: Borrowings]




ifrs-full


BorrowingsInterestRateBasis


Text


label


Borrowings, interest rate basis


IFRS 7.7 Common practice




documentation


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




ifrs-full


BorrowingsMaturity


Text


label


Borrowings, maturity


IFRS 7.7 Common practice




documentation


The maturity of borrowings. [Refer: Borrowings]




ifrs-full


BorrowingsOriginalCurrency


Text


label


Borrowings, original currency


IFRS 7.7 Common practice




documentation


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




ifrs-full


BorrowingsRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Borrowings recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedLabel


Borrowings recognised as of acquisition date




documentation


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




ifrs-full


BottomOfRangeMember


Member


label


Bottom of range [member]


IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice




documentation


This member stands for the bottom of a range.




ifrs-full


BrandNames


Monetary, instant, debit


label


Brand names


IAS 38.119 a Example




documentation


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]




ifrs-full


BrandNamesMember


Member


label


Brand names [member]


IAS 38.119 a Example




documentation


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]




ifrs-full


BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue


True/False


label


Breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue


IFRS 7.19 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) 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.




ifrs-full


BroadcastingRightsMember


Member


label


Broadcasting rights [member]


IAS 38.119 Common practice




documentation


This member stands for broadcasting rights.




ifrs-full


BrokerageFeeExpense


(Monetary), duration, debit


label


Brokerage fee expense


IAS 1.112 c Common practice




negatedLabel


Brokerage fee expense




documentation


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




ifrs-full


BrokerageFeeIncome


Monetary, duration, credit


label


Brokerage fee income


IAS 1.112 c Common practice




documentation


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




ifrs-full


Buildings


Monetary, instant, debit


label


Buildings


IAS 16.37 Common practice




documentation


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




ifrs-full


BuildingsMember


Member


label


Buildings [member]


IAS 16.37 Common practice




documentation


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]




ifrs-full


BusinessCombinationsAxis


Axis


label


Business combinations [axis]


IFRS 3.B64 Disclosure




documentation


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




ifrs-full


BusinessCombinationsDomain


Domain [default]


label


Business combinations [domain]


IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure




documentation


This member stands for the standard value for the “Business combinations” axis if no other member is used.




ifrs-full


BusinessCombinationsMember


Member


label


Total for all business combinations [member]


IFRS 3.B64 Disclosure




documentation


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.




ifrs-full


CancellationOfTreasuryShares


Monetary, duration, credit


label


Cancellation of treasury shares


IAS 1.106 d Common practice




documentation


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




ifrs-full


CapitalCommitments


Monetary, instant, credit


label


Capital commitments


IAS 1.112 c Common practice




totalLabel


Total capital commitments




documentation


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




ifrs-full


CapitalCommitmentsAbstract


 


label


Capital commitments [abstract]


 




ifrs-full


CapitalisationRateMeasurementInputMember


Member


label


Capitalisation rate, measurement input [member]


IFRS 13.93 d Example, IFRS 13.IE63 Example




documentation


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




ifrs-full


CapitalisationRateOfBorrowingCostsEligibleForCapitalisation


Percent


label


Capitalisation rate of borrowing costs eligible for capitalisation


IAS 23.26 b Disclosure




documentation


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]




ifrs-full


CapitalisedDevelopmentExpenditureMember


Member


label


Capitalised development expenditure [member]


IAS 38.119 Common practice




documentation


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.




ifrs-full


CapitalRedemptionReserve


Monetary, instant, credit


label


Capital redemption reserve


IAS 1.55 Common practice




documentation


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




ifrs-full


CapitalRedemptionReserveMember


Member


label


Capital redemption reserve [member]


IAS 1.108 Common practice




documentation


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




ifrs-full


CapitalRequirementsAxis


Axis


label


Capital requirements [axis]


IAS 1.136 Disclosure




documentation


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




ifrs-full


CapitalRequirementsDomain


Domain [default]


label


Capital requirements [domain]


IAS 1.136 Disclosure




documentation


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.




ifrs-full


CapitalReserve


Monetary, instant, credit


label


Capital reserve


IAS 1.55 Common practice




documentation


A component of equity representing the capital reserves.




ifrs-full


CapitalReserveMember


Member


label


Capital reserve [member]


IAS 1.108 Common practice




documentation


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




ifrs-full


CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis


Axis


label


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


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 Disclosure




documentation


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




ifrs-full


CarryingAmountMember


Member [default]


label


Carrying amount [member]


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 Disclosure




documentation


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]




ifrs-full


CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable


Monetary, instant, debit


label


Carrying amount of assets affected by currency not being exchangeable


Effective 2025-01-01 IAS 21.A19 c Disclosure




documentation


The carrying amount of assets affected by a currency not being exchangeable into another currency.




ifrs-full


CarryingAmountOfAssetsExposedToRisk


Monetary, instant, debit


label


Carrying amount of assets exposed to risk


Effective 2025-01-01 IAS 21.A19 f Disclosure




documentation


The carrying amount of assets exposed to risk because a currency is not exchangeable into another currency.




ifrs-full


CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable


Monetary, instant, credit


label


Carrying amount of liabilities affected by currency not being exchangeable


Effective 2025-01-01 IAS 21.A19 c Disclosure




documentation


The carrying amount of liabilities affected by a currency not being exchangeable into another currency.




ifrs-full


CarryingAmountOfLiabilitiesExposedToRisk


Monetary, instant, credit


label


Carrying amount of liabilities exposed to risk


Effective 2025-01-01 IAS 21.A19 f Disclosure




documentation


The carrying amount of liabilities exposed to risk because a currency is not exchangeable into another currency.




ifrs-full


CarryingAmountOfNoncurrentLiabilitiesWithCovenants


Monetary, instant, credit


label


Carrying amount of non-current liabilities with covenants


IAS 1.76ZA a Disclosure




documentation


The carrying amount of a non-current liability with covenants arising from a loan arrangement for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period.




ifrs-full


CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab


True/False


label


Carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)


IFRS 1.31A Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether 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.




ifrs-full


CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B


True/False


label


Carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B


IFRS 1.31B Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether 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.




ifrs-full


Cash


Monetary, instant, debit


label


Cash


IAS 7.45 Common practice




totalLabel


Total cash




documentation


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




ifrs-full


CashAbstract


 


label


Cash [abstract]


 




ifrs-full


CashAdvancesAndLoansFromRelatedParties


Monetary, duration, debit


label


Cash advances and loans from related parties


IAS 7.17 Common practice




documentation


The cash inflow from advances and loans from related parties. [Refer: Total for all related parties [member]]




ifrs-full


CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities


(Monetary), duration, credit


label


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


IAS 7.16 e Example




negatedTerseLabel


Cash advances and loans made to other parties




documentation


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.




ifrs-full


CashAdvancesAndLoansMadeToRelatedParties


Monetary, duration, credit


label


Cash advances and loans made to related parties


IAS 7.16 Common practice




documentation


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




ifrs-full


CashAndBankBalancesAtCentralBanks


Monetary, instant, debit


label


Cash and bank balances at central banks


IAS 1.55 Common practice




documentation


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




ifrs-full


CashAndCashEquivalents


Monetary, instant, debit


label


Cash and cash equivalents


IAS 1.54 i Disclosure, IAS 7.45 Disclosure, IFRS 12.B13 a Disclosure




periodEndLabel


Cash and cash equivalents at end of period




periodStartLabel


Cash and cash equivalents at beginning of period




totalLabel


Total cash and cash equivalents




documentation


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]




ifrs-full


CashAndCashEquivalentsAbstract


 


label


Cash and cash equivalents [abstract]


 




ifrs-full


CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


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


IAS 19.142 a Example




documentation


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 [domain]]




ifrs-full


CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale


Monetary, instant, debit


label


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


IAS 7.45 Common practice




documentation


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]]




ifrs-full


CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup


Monetary, instant, debit


label


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


IAS 7.48 Disclosure




documentation


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]




ifrs-full


CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition


Monetary, instant, debit


label


Cash and cash equivalents if different from statement of financial position


IAS 7.45 Common practice




totalLabel


Total cash and cash equivalents if different from statement of financial position




documentation


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]




ifrs-full


CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract


 


label


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


 




ifrs-full


CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013


Monetary, duration, debit


label


Cash and cash equivalents in subsidiary or businesses acquired or disposed


IAS 7.40 c Disclosure




documentation


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




ifrs-full


CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets


Percent


label


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


IAS 19.142 a Common practice




documentation


The percentage 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 [domain]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets]




ifrs-full


CashAndCashEquivalentsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Cash and cash equivalents recognised as of acquisition date


IFRS 3.B64 i Common practice




documentation


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




ifrs-full


CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities


(Monetary), instant, debit


label


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


IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example




negatedLabel


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




documentation


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]




ifrs-full


CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets


(Monetary), instant, credit


label


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


IFRS 7.13C d (ii) Example, IFRS 7.IG40D Example




negatedLabel


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




documentation


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]




ifrs-full


CashEquivalents


Monetary, instant, debit


label


Cash equivalents


IAS 7.45 Common practice




totalLabel


Total cash equivalents




documentation


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.




ifrs-full


CashEquivalentsAbstract


 


label


Cash equivalents [abstract]


 




ifrs-full


CashFlowHedgesAbstract


 


label


Cash flow hedges [abstract]


 




ifrs-full


CashFlowHedgesMember


Member


label


Cash flow hedges [member]


IAS 39.86 b Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure




documentation


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: Types of hedges [domain]]




ifrs-full


CashFlowsFromContinuingAndDiscontinuedOperationsAbstract


 


label


Cash flows from continuing and discontinued operations [abstract]


 




ifrs-full


CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities


Monetary, duration, debit


label


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


IAS 7.39 Disclosure




terseLabel


Cash flows from losing control of subsidiaries or other businesses




documentation


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




ifrs-full


CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents


Monetary, duration, debit


label


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


IAS 7.16 Common practice




documentation


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




ifrs-full


CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments


Monetary, duration, debit


label


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


IAS 7.16 Common practice




documentation


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




ifrs-full


CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities


Monetary, duration, debit


label


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


IFRS 6.24 b Disclosure




documentation


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.




ifrs-full


CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities


Monetary, duration, debit


label


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


IFRS 6.24 b Disclosure




documentation


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.




ifrs-full


CashFlowsFromUsedInFinancingActivities


Monetary, duration, debit


label


Cash flows from (used in) financing activities


IAS 7.10 Disclosure, IAS 7.50 d Disclosure




netLabel


Net cash flows from (used in) financing activities




documentation


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, from continuing and discontinued operations.




ifrs-full


CashFlowsFromUsedInFinancingActivitiesAbstract


 


label


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


 




ifrs-full


CashFlowsFromUsedInFinancingActivitiesContinuingOperations


Monetary, duration, debit


label


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


IFRS 5.33 c Disclosure




netLabel


Net cash flows from (used in) financing activities, continuing operations




documentation


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




ifrs-full


CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations


Monetary, duration, debit


label


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


IFRS 5.33 c Disclosure




netLabel


Net cash flows from (used in) financing activities, discontinued operations




documentation


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]




ifrs-full


CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings


Monetary, duration, debit


label


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


IAS 7.17 Common practice




documentation


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




ifrs-full


CashFlowsFromUsedInIncreasesInOperatingCapacity


Monetary, duration, debit


label


Cash flows from (used in) increases in operating capacity


IAS 7.50 c Example




documentation


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).




ifrs-full


CashFlowsFromUsedInInvestingActivities


Monetary, duration, debit


label


Cash flows from (used in) investing activities


IAS 7.10 Disclosure, IAS 7.50 d Disclosure




netLabel


Net cash flows from (used in) investing activities




documentation


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, from continuing and discontinued operations.




ifrs-full


CashFlowsFromUsedInInvestingActivitiesAbstract


 


label


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


 




ifrs-full


CashFlowsFromUsedInInvestingActivitiesContinuingOperations


Monetary, duration, debit


label


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


IFRS 5.33 c Disclosure




netLabel


Net cash flows from (used in) investing activities, continuing operations




documentation


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




ifrs-full


CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations


Monetary, duration, debit


label


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


IFRS 5.33 c Disclosure




netLabel


Net cash flows from (used in) investing activities, discontinued operations




documentation


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]




ifrs-full


CashFlowsFromUsedInMaintainingOperatingCapacity


Monetary, duration, debit


label


Cash flows from (used in) maintaining operating capacity


IAS 7.50 c Example




documentation


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).




ifrs-full


CashFlowsFromUsedInOperatingActivities


Monetary, duration


label


Cash flows from (used in) operating activities


IAS 7.10 Disclosure, IAS 7.50 d Disclosure




netLabel


Net cash flows from (used in) operating activities




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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, from continuing and discontinued operations. [Refer: Revenue]




ifrs-full


CashFlowsFromUsedInOperatingActivitiesAbstract


 


label


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


 




ifrs-full


CashFlowsFromUsedInOperatingActivitiesContinuingOperations


Monetary, duration


label


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


IFRS 5.33 c Disclosure




netLabel


Net cash flows from (used in) operating activities, continuing operations




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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




ifrs-full


CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations


Monetary, duration


label


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


IFRS 5.33 c Disclosure




netLabel


Net cash flows from (used in) operating activities, discontinued operations




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


CashFlowsFromUsedInOperations


Monetary, duration


label


Cash flows from (used in) operations


IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Example




netLabel


Net cash flows from (used in) operations




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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




ifrs-full


CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital


Monetary, duration


label


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


IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.20 Common practice




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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




ifrs-full


CashFlowsUsedInExplorationAndDevelopmentActivities


Monetary, duration, credit


label


Cash flows used in exploration and development activities


IAS 7.16 Common practice




documentation


The cash outflow for exploration and development activities.




ifrs-full


CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities


(Monetary), duration, credit


label


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


IAS 7.39 Disclosure




negatedTerseLabel


Cash flows used in obtaining control of subsidiaries or other businesses




documentation


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




ifrs-full


CashOnHand


Monetary, instant, debit


label


Cash on hand


IAS 7.45 Common practice




documentation


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




ifrs-full


CashOutflowForLeases


Monetary, duration, credit


label


Cash outflow for leases


IFRS 16.53 g Disclosure




documentation


The cash outflow for leases.




ifrs-full


CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities


(Monetary), duration, credit


label


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


IAS 7.16 g Example




negatedTerseLabel


Cash payments for futures contracts, forward contracts, option contracts and swap contracts




documentation


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.




ifrs-full


CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities


Monetary, duration, debit


label


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


IAS 7.16 h Example




terseLabel


Cash receipts from futures contracts, forward contracts, option contracts and swap contracts




documentation


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.




ifrs-full


CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities


Monetary, duration, debit


label


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


IAS 7.16 f Example




terseLabel


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




documentation


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.




ifrs-full


CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties


Monetary, duration, debit


label


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


IAS 7.16 Common practice




documentation


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




ifrs-full


CashRepaymentsOfAdvancesAndLoansFromRelatedParties


Monetary, duration, credit


label


Cash repayments of advances and loans from related parties


IAS 7.17 Common practice




documentation


The cash outflow for repayments of advances and loans from related parties. [Refer: Total for all related parties [member]]




ifrs-full


CashSettlementMember


Member


label


Cash settlement [member]


IFRS 2.45 a Disclosure




documentation


This member stands for the cash settlement method for a share-based payment transaction. A cash-settled share-based payment transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services 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.




ifrs-full


CashTransferred


Monetary, instant, credit


label


Cash transferred


IFRS 3.B64 f (i) Disclosure




documentation


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




ifrs-full


CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis


Axis


label


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


IFRS 15.128 a Disclosure




documentation


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




ifrs-full


CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomain


Domain [default]


label


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


IFRS 15.128 a Disclosure




documentation


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]




ifrs-full


CategoriesOfCurrentFinancialAssetsAbstract


 


label


Categories of current financial assets [abstract]


 




ifrs-full


CategoriesOfCurrentFinancialLiabilitiesAbstract


 


label


Categories of current financial liabilities [abstract]


 




ifrs-full


CategoriesOfFinancialAssetsAbstract


 


label


Categories of financial assets [abstract]


 




ifrs-full


CategoriesOfFinancialAssetsAxis


Axis


label


Categories of financial assets [axis]


IFRS 7.8 Disclosure




documentation


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




ifrs-full


CategoriesOfFinancialAssetsDomain


Domain [default]


label


Categories of financial assets [domain]


IFRS 7.8 Disclosure




documentation


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]




ifrs-full


CategoriesOfFinancialLiabilitiesAbstract


 


label


Categories of financial liabilities [abstract]


 




ifrs-full


CategoriesOfFinancialLiabilitiesAxis


Axis


label


Categories of financial liabilities [axis]


IFRS 7.8 Disclosure




documentation


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




ifrs-full


CategoriesOfFinancialLiabilitiesDomain


Domain [default]


label


Categories of financial liabilities [domain]


IFRS 7.8 Disclosure




documentation


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]




ifrs-full


CategoriesOfNoncurrentFinancialAssetsAbstract


 


label


Categories of non-current financial assets [abstract]


 




ifrs-full


CategoriesOfNoncurrentFinancialLiabilitiesAbstract


 


label


Categories of non-current financial liabilities [abstract]


 




ifrs-full


CategoriesOfRelatedPartiesAxis


Axis


label


Categories of related parties [axis]


IAS 24.19 Disclosure




documentation


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




ifrs-full


CategoriesOfRelatedPartiesDomain


Domain [default]


label


Categories of related parties [domain]


IAS 24.19 Disclosure




documentation


This member stands for the standard value for the “Categories of related parties” axis if no other member is used.




ifrs-full


ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS


True/False


label


Change in accounting policy is made in accordance with transitional provisions of initially applied IFRS


IAS 8.28 b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS.




ifrs-full


ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset


Monetary, duration, debit


label


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


IAS 12.81 j Disclosure




documentation


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; Total for all business combinations [member]]




ifrs-full


ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation


True/False


label


Change in functional currency of either reporting entity or significant foreign operation


IAS 21.54 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign operation.




ifrs-full


ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod


True/False


label


Change in name of reporting entity or other means of identification from end of preceding reporting period


IAS 1.51 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether there is change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.




ifrs-full


ChangeInValueOfForeignCurrencyBasisSpreadsAbstract


 


label


Change in value of foreign currency basis spreads [abstract]


 




ifrs-full


ChangeInValueOfForwardElementsOfForwardContractsAbstract


 


label


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


 




ifrs-full


ChangeInValueOfTimeValueOfOptionsAbstract


 


label


Change in value of time value of options [abstract]


 




ifrs-full


ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract


 


label


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


 


label


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


 




ifrs-full


ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract


 


label


Changes in assets for insurance acquisition cash flows [abstract]


 




ifrs-full


ChangesInBiologicalAssets


Monetary, duration, debit


label


Increase (decrease) in biological assets


IAS 41.50 Disclosure




totalLabel


Total increase (decrease) in biological assets




documentation


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




ifrs-full


ChangesInBiologicalAssetsAbstract


 


label


Changes in biological assets [abstract]


 




ifrs-full


ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract


 


label


Changes in contingent liabilities recognised in business combination [abstract]


 




ifrs-full


ChangesInDeferredTaxLiabilityAssetAbstract


 


label


Changes in deferred tax liability (asset) [abstract]


 




ifrs-full


ChangesInEquity


Monetary, duration, credit


label


Increase (decrease) in equity


IAS 1.106 d Disclosure




totalLabel


Total increase (decrease) in equity




documentation


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




ifrs-full


ChangesInEquityAbstract


 


label


Changes in equity [abstract]


 




ifrs-full


ChangesInExposureToRisk


Text


label


Description of changes in exposure to risk


IFRS 7.33 c Disclosure




documentation


The description of changes in the exposure to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


ChangesInFairValueMeasurementAssetsAbstract


 


label


Changes in fair value measurement, assets [abstract]


 




ifrs-full


ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


label


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


 




ifrs-full


ChangesInFairValueMeasurementLiabilitiesAbstract


 


label


Changes in fair value measurement, liabilities [abstract]


 




ifrs-full


ChangesInFairValueOfCreditDerivativeAbstract


 


label


Changes in fair value of credit derivative [abstract]


 




ifrs-full


ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets


Monetary, duration, debit


label


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


IFRS 7.9 c Disclosure




documentation


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]




ifrs-full


ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments


Monetary, duration


label


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


IFRS 7.9 d Disclosure




documentation


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]




ifrs-full


ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability


Monetary, duration, credit


label


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


IFRS 7.10A a Disclosure




documentation


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]]




ifrs-full


ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets


Monetary, duration, debit


label


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


Expired 2023-01-01 IFRS 7.9 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]]




ifrs-full


ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments


Monetary, duration


label


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


Expired 2023-01-01 IFRS 7.9 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


ChangesInGoodwill


Monetary, duration, debit


label


Increase (decrease) in goodwill


IFRS 3.B67 d Disclosure




totalLabel


Total increase (decrease) in goodwill




documentation


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




ifrs-full


ChangesInGoodwillAbstract


 


label


Changes in goodwill [abstract]


 




ifrs-full


ChangesInInsuranceContractsForReconciliationByComponentsAbstract


 


label


Changes in insurance contracts for reconciliation by components [abstract]


 




ifrs-full


ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract


 


label


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


 




ifrs-full


ChangesInIntangibleAssetsAndGoodwillAbstract


 


label


Changes in intangible assets and goodwill [abstract]


 




ifrs-full


ChangesInIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


Increase (decrease) in intangible assets other than goodwill


IAS 38.118 e Disclosure




totalLabel


Total increase (decrease) in intangible assets other than goodwill




documentation


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




ifrs-full


ChangesInIntangibleAssetsOtherThanGoodwillAbstract


 


label


Changes in intangible assets other than goodwill [abstract]


 




ifrs-full


ChangesInInventoriesOfFinishedGoodsAndWorkInProgress


(Monetary), duration, debit


label


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


IAS 1.102 Example, IAS 1.99 Disclosure




negatedLabel


Increase (decrease) in inventories of finished goods and work in progress




documentation


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




ifrs-full


ChangesInInvestmentProperty


Monetary, duration, debit


label


Increase (decrease) in investment property


IAS 40.76 Disclosure, IAS 40.79 d Disclosure




totalLabel


Total increase (decrease) in investment property




documentation


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




ifrs-full


ChangesInInvestmentPropertyAbstract


 


label


Changes in investment property [abstract]


 




ifrs-full


ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract


 


label


Changes in liabilities arising from financing activities [abstract]


 




ifrs-full


ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis


Text


label


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


IFRS 7.40 c Disclosure




documentation


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]]




ifrs-full


ChangesInMethodsUsedToMeasureRisk


Text


label


Description of changes in methods used to measure risk


IFRS 7.33 c Disclosure




documentation


The description of changes in methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


ChangesInNetAssetsAvailableForBenefitsAbstract


 


label


Changes in net assets available for benefits [abstract]


 




ifrs-full


ChangesInNetDefinedBenefitLiabilityAssetAbstract


 


label


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


 




ifrs-full


ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract


 


label


Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]


 




ifrs-full


ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract


 


label


Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]


 




ifrs-full


ChangesInNominalAmountOfCreditDerivativeAbstract


 


label


Changes in nominal amount of credit derivative [abstract]


 




ifrs-full


ChangesInNumberOfSharesOutstandingAbstract


 


label


Changes in number of shares outstanding [abstract]


 




ifrs-full


ChangesInObjectivesPoliciesAndProcessesForManagingRisk


Text


label


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


IFRS 7.33 c Disclosure




documentation


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




ifrs-full


ChangesInOtherProvisions


Monetary, duration, credit


label


Increase (decrease) in other provisions


IAS 37.84 Disclosure




totalLabel


Total increase (decrease) in other provisions




documentation


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




ifrs-full


ChangesInOtherProvisionsAbstract


 


label


Changes in other provisions [abstract]


 




ifrs-full


ChangesInPropertyPlantAndEquipment


Monetary, duration, debit


label


Increase (decrease) in property, plant and equipment


IAS 16.73 e Disclosure




totalLabel


Total increase (decrease) in property, plant and equipment




documentation


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




ifrs-full


ChangesInPropertyPlantAndEquipmentAbstract


 


label


Changes in property, plant and equipment [abstract]


 




ifrs-full


ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract


 


label


Changes in property, plant and equipment, including right-of-use assets [abstract]


 




ifrs-full


ChangesInRegulatoryDeferralAccountCreditBalancesAbstract


 


label


Changes in regulatory deferral account credit balances [abstract]


 




ifrs-full


ChangesInRegulatoryDeferralAccountDebitBalancesAbstract


 


label


Changes in regulatory deferral account debit balances [abstract]


 




ifrs-full


ChangesInReimbursementRightsAbstract


 


label


Changes in reimbursement rights related to defined benefit obligation [abstract]


 




ifrs-full


ChangesInReimbursementRightsAtFairValue


Monetary, duration, debit


label


Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value


IAS 19.141 Disclosure




totalLabel


Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value




documentation


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




ifrs-full


ChangesInRightofuseAssetsAbstract


 


label


Changes in right-of-use assets [abstract]


 




ifrs-full


ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember


Member


label


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


IAS 10.22 h Example




documentation


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




ifrs-full


CharacteristicsOfDefinedBenefitPlansAxis


Axis


label


Characteristics of defined benefit plans [axis]


IAS 19.138 b Example




documentation


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




ifrs-full


CharacteristicsOfDefinedBenefitPlansDomain


Domain [default]


label


Characteristics of defined benefit plans [domain]


IAS 19.138 b Example




documentation


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 benefit plans” axis if no other member is used.




ifrs-full


CirculationRevenue


Monetary, duration, credit


label


Circulation revenue


IAS 1.112 c Common practice




documentation


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




ifrs-full


CircumstancesLeadingToReversalsOfInventoryWritedown


Text


label


Description of circumstances leading to reversals of inventory write-down


IAS 2.36 g Disclosure




documentation


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]




ifrs-full


ClassesOfAcquiredReceivablesAxis


Axis


label


Classes of acquired receivables [axis]


IFRS 3.B64 h Disclosure




documentation


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




ifrs-full


ClassesOfAcquiredReceivablesDomain


Domain [default]


label


Classes of acquired receivables [domain]


IFRS 3.B64 h Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


ClassesOfAssetsAxis


Axis


label


Classes of assets [axis]


IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure




documentation


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




ifrs-full


ClassesOfAssetsDomain


Domain [default]


label


Classes of assets [domain]


IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure




documentation


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.




ifrs-full


ClassesOfCashPaymentsAbstract


 


label


Classes of cash payments from operating activities [abstract]


 




ifrs-full


ClassesOfCashReceiptsFromOperatingActivitiesAbstract


 


label


Classes of cash receipts from operating activities [abstract]


 




ifrs-full


ClassesOfContingentLiabilitiesAxis


Axis


label


Classes of contingent liabilities [axis]


IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure




documentation


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




ifrs-full


ClassesOfContingentLiabilitiesDomain


Domain [default]


label


Classes of contingent liabilities [domain]


IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure




documentation


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.




ifrs-full


ClassesOfCurrentInventoriesAlternativeAbstract


 


label


Classes of current inventories, alternative [abstract]


 




ifrs-full


ClassesOfEmployeeBenefitsExpenseAbstract


 


label


Classes of employee benefits expense [abstract]


 




ifrs-full


ClassesOfEntitysOwnEquityInstrumentsAxis


Axis


label


Classes of entity’s own equity instruments [axis]


IFRS 13.93 Disclosure




documentation


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




ifrs-full


ClassesOfEntitysOwnEquityInstrumentsDomain


Domain [default]


label


Classes of entity’s own equity instruments [domain]


IFRS 13.93 Disclosure




documentation


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.




ifrs-full


ClassesOfFinancialAssetsAxis


Axis


label


Classes of financial assets [axis]


IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure




documentation


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




ifrs-full


ClassesOfFinancialAssetsDomain


Domain [default]


label


Classes of financial assets [domain]


IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure




documentation


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]




ifrs-full


ClassesOfFinancialInstrumentsAxis


Axis


label


Classes of financial instruments [axis]


IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure




documentation


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




ifrs-full


ClassesOfFinancialInstrumentsDomain


Domain [default]


label


Classes of financial instruments [domain]


IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure




documentation


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]




ifrs-full


ClassesOfFinancialLiabilitiesAxis


Axis


label


Classes of financial liabilities [axis]


IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure




documentation


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




ifrs-full


ClassesOfFinancialLiabilitiesDomain


Domain [default]


label


Classes of financial liabilities [domain]


IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure




documentation


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]




ifrs-full


ClassesOfIntangibleAssetsAndGoodwillAxis


Axis


label


Classes of intangible assets and goodwill [axis]


IAS 38.118 Common practice




documentation


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




ifrs-full


ClassesOfIntangibleAssetsAndGoodwillDomain


Domain [default]


label


Classes of intangible assets and goodwill [domain]


IAS 38.118 Common practice




documentation


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]




ifrs-full


ClassesOfIntangibleAssetsOtherThanGoodwillAxis


Axis


label


Classes of intangible assets other than goodwill [axis]


IAS 38.118 Disclosure




documentation


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




ifrs-full


ClassesOfIntangibleAssetsOtherThanGoodwillDomain


Domain [default]


label


Classes of intangible assets other than goodwill [domain]


IAS 38.118 Disclosure




documentation


This member stands for the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used.




ifrs-full


ClassesOfInventoriesAbstract


 


label


Classes of current inventories [abstract]


 




ifrs-full


ClassesOfLiabilitiesAxis


Axis


label


Classes of liabilities [axis]


IFRS 13.93 Disclosure




documentation


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




ifrs-full


ClassesOfLiabilitiesDomain


Domain [default]


label


Classes of liabilities [domain]


IFRS 13.93 Disclosure




documentation


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]




ifrs-full


ClassesOfOrdinarySharesAxis


Axis


label


Classes of ordinary shares [axis]


IAS 33.66 Disclosure




documentation


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




ifrs-full


ClassesOfOrdinarySharesDomain


Domain [default]


label


Classes of ordinary shares [domain]


IAS 33.66 Disclosure




documentation


This member stands for the standard value for the “Classes of ordinary shares” axis if no other member is used.




ifrs-full


ClassesOfOtherProvisionsAbstract


 


label


Classes of other provisions [abstract]


 




ifrs-full


ClassesOfOtherProvisionsDomain


Domain [default]


label


Classes of other provisions [domain]


IAS 37.84 Disclosure




documentation


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]




ifrs-full


ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract


 


label


Classes of plan assets, fair value monetary amounts [abstract]


 




ifrs-full


ClassesOfPlanAssetsFairValuePercentageAmountsAbstract


 


label


Classes of plan assets, fair value percentage amounts [abstract]


 




ifrs-full


ClassesOfPropertyPlantAndEquipmentAxis


Axis


label


Classes of property, plant and equipment [axis]


IAS 16.73 Disclosure




documentation


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




ifrs-full


ClassesOfPropertyPlantAndEquipmentDomain


Domain [default]


label


Classes of property, plant and equipment [domain]


IAS 16.73 Disclosure




documentation


This member stands for the standard value for the “Classes of property, plant and equipment” axis if no other member is used.




ifrs-full


ClassesOfProvisionsAxis


Axis


label


Classes of other provisions [axis]


IAS 37.84 Disclosure




documentation


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




ifrs-full


ClassesOfRegulatoryDeferralAccountBalancesAxis


Axis


label


Classes of regulatory deferral account balances [axis]


IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure




documentation


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




ifrs-full


ClassesOfRegulatoryDeferralAccountBalancesDomain


Domain [default]


label


Classes of regulatory deferral account balances [domain]


IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure




documentation


This member stands for all classes (i.e. 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 [domain]]




ifrs-full


ClassesOfShareCapitalAxis


Axis


label


Classes of share capital [axis]


IAS 1.79 a Disclosure




documentation


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




ifrs-full


ClassesOfShareCapitalDomain


Domain [default]


label


Classes of share capital [domain]


IAS 1.79 a Disclosure




documentation


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.




ifrs-full


ClassificationOfAssetsAsHeldForSaleMember


Member


label


Classification of assets as held for sale [member]


IAS 10.22 c Example




documentation


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




ifrs-full


ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember


Member


label


Classification of Liabilities as Current or Non-current [member]


Expiry date 2026-01-01 IAS 1.139U Disclosure




documentation


This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.




ifrs-full


ClosingForeignExchangeRate


Decimal, instant


label


Closing foreign exchange rate


IAS 1.112 c Common practice




documentation


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.




ifrs-full


CommencementOfMajorLitigationMember


Member


label


Commencement of major litigation [member]


IAS 10.22 j Example




documentation


This member stands for the commencement of major litigation.




ifrs-full


CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup


Text


label


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


IAS 7.48 Disclosure




documentation


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]




ifrs-full


CommercialPapersIssued


Monetary, instant, credit


label


Commercial papers issued


IAS 1.112 c Common practice




documentation


The amount of commercial paper issued by the entity.




ifrs-full


CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets


Monetary, instant, credit


label


Commitments for development or acquisition of biological assets


IAS 41.49 b Disclosure




documentation


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




ifrs-full


CommitmentsInRelationToJointVentures


Monetary, instant, credit


label


Commitments in relation to joint ventures


IFRS 12.23 a Disclosure




documentation


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




ifrs-full


CommitmentsMadeByEntityRelatedPartyTransactions


Monetary, duration


label


Commitments made by entity, related party transactions


IAS 24.21 i Example




commentaryGuidance


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




documentation


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: Total for all related parties [member]]




ifrs-full


CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions


Monetary, duration


label


Commitments made on behalf of entity, related party transactions


IAS 24.21 i Example




commentaryGuidance


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




documentation


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: Total for all related parties [member]]




ifrs-full


CommodityPriceRiskMember


Member


label


Commodity price risk [member]


IFRS 7.40 a Example, IFRS 7.IG32 Example




documentation


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: Classes of financial instruments [domain]]




ifrs-full


CommunicationAndNetworkEquipmentMember


Member


label


Communication and network equipment [member]


IAS 16.37 Common practice




documentation


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




ifrs-full


CommunicationExpense


Monetary, duration, debit


label


Communication expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from communication.




ifrs-full


ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9


True/False


label


Comparative information does not comply with IFRS 7 and IFRS 9


IFRS 1.E2 b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does comply.




ifrs-full


CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment


Monetary, duration, credit


label


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


IAS 16.74A a Disclosure




documentation


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]




ifrs-full


ComplianceWithIFRSsIfAppliedForInterimFinancialReport


True/False


label


Compliance with IFRSs if applied for interim financial report


IAS 34.19 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity is compliant with IFRSs for interim financial report.




ifrs-full


ComponentsOfEquityAxis


Axis


label


Components of equity [axis]


IAS 1.106 Disclosure




documentation


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




ifrs-full


ComponentsOfEquityDomain


Domain [default]


label


Components of equity [domain]


IAS 1.106 Disclosure




documentation


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.




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract


 


label


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


 




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract


 


label


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


 




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract


 


label


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


 




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract


 


label


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


 




ifrs-full


ComprehensiveIncome


Monetary, duration, credit


label


Comprehensive income


IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure




totalLabel


Total comprehensive income




documentation


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.




ifrs-full


ComprehensiveIncomeAbstract


 


label


Comprehensive income [abstract]


 




ifrs-full


ComprehensiveIncomeAttributableToAbstract


 


label


Comprehensive income attributable to [abstract]


 




ifrs-full


ComprehensiveIncomeAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Comprehensive income, attributable to non-controlling interests


IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure




totalLabel


Total comprehensive income, attributable to non-controlling interests




documentation


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




ifrs-full


ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract


 


label


Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]


 




ifrs-full


ComprehensiveIncomeAttributableToOwnersOfParent


Monetary, duration, credit


label


Comprehensive income, attributable to owners of parent


IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure




totalLabel


Total comprehensive income, attributable to owners of parent




documentation


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




ifrs-full


ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract


 


label


Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]


 




ifrs-full


ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract


 


label


Comprehensive income, continuing and discontinued operations [abstract]


 




ifrs-full


ComprehensiveIncomeFromContinuingOperations


Monetary, duration, credit


label


Comprehensive income from continuing operations


IFRS 5.33 d Common practice




documentation


The comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income]




ifrs-full


ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Comprehensive income from continuing operations, attributable to non-controlling interests


IFRS 5.33 d Common practice




documentation


The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]




ifrs-full


ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent


Monetary, duration, credit


label


Comprehensive income from continuing operations, attributable to owners of parent


IFRS 5.33 d Common practice




documentation


The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]




ifrs-full


ComprehensiveIncomeFromDiscontinuedOperations


Monetary, duration, credit


label


Comprehensive income from discontinued operations


IFRS 5.33 d Common practice




documentation


The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]




ifrs-full


ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Comprehensive income from discontinued operations, attributable to non-controlling interests


IFRS 5.33 d Common practice




documentation


The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]




ifrs-full


ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent


Monetary, duration, credit


label


Comprehensive income from discontinued operations, attributable to owners of parent


IFRS 5.33 d Common practice




documentation


The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]




ifrs-full


ComputerEquipmentMember


Member


label


Computer equipment [member]


IAS 16.37 Common practice




documentation


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




ifrs-full


ComputerSoftware


Monetary, instant, debit


label


Computer software


IAS 38.119 c Example




documentation


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




ifrs-full


ComputerSoftwareMember


Member


label


Computer software [member]


IAS 38.119 c Example




documentation


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




ifrs-full


ConcentrationsOfRisk


Text


label


Description of concentrations of risk


IFRS 7.34 c Disclosure




documentation


The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


ConcentrationsOfRiskAxis


Axis


label


Concentrations of risk [axis]


IFRS 17.127 Disclosure




documentation


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




ifrs-full


ConcentrationsOfRiskDomain


Domain [default]


label


Concentrations of risk [domain]


IFRS 17.127 Disclosure




documentation


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.




ifrs-full


ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk


Percent


label


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


IFRS 17.119 Disclosure




documentation


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]]




ifrs-full


ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk


Percent


label


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


IFRS 17.119 Disclosure




documentation


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




ifrs-full


ConsensusPricingMember


Member


label


Consensus pricing [member]


IFRS 13.B5 Example, IFRS 13.IE63 Example




documentation


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]]




ifrs-full


ConsiderationPaidReceived


Monetary, duration, credit


label


Consideration paid (received)


IAS 7.40 a Disclosure




documentation


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




ifrs-full


ConsolidatedAndSeparateFinancialStatementsAxis


Axis


label


Consolidated and separate financial statements [axis]


IAS 27.4 Disclosure




documentation


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




ifrs-full


ConsolidatedMember


Member [default]


label


Consolidated [member]


IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure




documentation


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.




ifrs-full


ConsolidatedStructuredEntitiesAxis


Axis


label


Consolidated structured entities [axis]


IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure




documentation


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




ifrs-full


ConsolidatedStructuredEntitiesDomain


Domain [default]


label


Consolidated structured entities [domain]


IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure




documentation


This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used.




ifrs-full


ConsolidatedStructuredEntitiesMember


Member


label


Total for all consolidated structured entities [member]


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




documentation


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]]




ifrs-full


ConstantPrepaymentRateMeasurementInputMember


Member


label


Constant prepayment rate, measurement input [member]


IFRS 13.93 d Example, IFRS 13.IE63 Example




documentation


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




ifrs-full


ConstructionInProgress


Monetary, instant, debit


label


Construction in progress


IAS 16.37 Common practice




documentation


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




ifrs-full


ConstructionInProgressMember


Member


label


Construction in progress [member]


IAS 16.37 Common practice




documentation


This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (i.e. 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]




ifrs-full


ConsumableBiologicalAssetsMember


Member


label


Consumable biological assets [member]


IAS 41.43 Example




documentation


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]




ifrs-full


ConsumerLoans


Monetary, instant, debit


label


Loans to consumers


IAS 1.112 c Common practice




documentation


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




ifrs-full


ConsumerLoansMember


Member


label


Loans to consumers [member]


IFRS 7.6 Example, IFRS 7.IG20C Example, IFRS 7.IG40B Example




documentation


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




ifrs-full


ContingentAssetsDisclosureIsNotPracticable


True/False


label


Contingent assets disclosure is not practicable


IAS 37.91 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether 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.




ifrs-full


ContingentConsiderationMember


Member


label


Contingent consideration [member]


IFRS 13.94 Common practice




documentation


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.




ifrs-full


ContingentConsiderationRecognisedAsOfAcquisitionDate


Monetary, instant, credit


label


Contingent consideration recognised as of acquisition date


IFRS 3.B64 g (i) Disclosure




documentation


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




ifrs-full


ContingentLiabilitiesDisclosureIsNotPracticable


True/False


label


Contingent liabilities disclosure is not practicable


IAS 37.91 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable.




ifrs-full


ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures


Monetary, instant, credit


label


Contingent liabilities incurred in relation to interests in joint ventures


IFRS 12.23 b Disclosure




documentation


The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]




ifrs-full


ContingentLiabilitiesIncurredInRelationToInterestsInAssociates


Monetary, instant, credit


label


Contingent liabilities incurred in relation to interests in associates


IFRS 12.23 b Disclosure




documentation


The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]




ifrs-full


ContingentLiabilitiesOfJointVentureMember


Member


label


Contingent liabilities related to joint ventures [member]


IAS 37.88 Example




documentation


This member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]




ifrs-full


ContingentLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Contingent liabilities recognised as of acquisition date


IFRS 3.B64 i Example, IFRS 3.IE72 Example




negatedLabel


Contingent liabilities recognised as of acquisition date




documentation


The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


ContingentLiabilitiesRecognisedInBusinessCombination


Monetary, instant, credit


label


Contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




periodEndLabel


Contingent liabilities recognised in business combination at end of period




periodStartLabel


Contingent liabilities recognised in business combination at beginning of period




documentation


The amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember


Member


label


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


IAS 19.152 Disclosure




documentation


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: Classes of contingent liabilities [domain]]




ifrs-full


ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember


Member


label


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


IAS 37.88 Example




documentation


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




ifrs-full


ContingentLiabilityForGuaranteesMember


Member


label


Contingent liability for guarantees [member]


IAS 37.88 Common practice




documentation


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




ifrs-full


ContingentlyIssuableSharesMember


Member


label


Contingently issuable shares [member]


IAS 33.70 c Example




documentation


This member stands for contingently issuable shares.




ifrs-full


ContinuingAndDiscontinuedOperationsAxis


Axis


label


Continuing and discontinued operations [axis]


IFRS 5 – Presentation and disclosure Disclosure




documentation


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




ifrs-full


ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis


Axis


label


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


IFRS 7.B33 Example




documentation


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




ifrs-full


ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomain


Domain [default]


label


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


IFRS 7.B33 Example




documentation


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.




ifrs-full


ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis


Axis


label


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


IFRS 7.B33 Example




documentation


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




ifrs-full


ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomain


Domain [default]


label


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


IFRS 7.B33 Example




documentation


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.




ifrs-full


ContinuingOperationsMember


Member [default]


label


Continuing operations, unless line item indicates otherwise [member]


IFRS 5 – Presentation and disclosure Disclosure




documentation


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 meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. 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]]




ifrs-full


ContractAssets


Monetary, instant, debit


label


Contract assets


IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure




periodEndLabel


Contract assets at end of period




periodStartLabel


Contract assets at beginning of period




totalLabel


Total contract assets




documentation


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).




ifrs-full


ContractAssetsAbstract


 


label


Contract assets [abstract]


 




ifrs-full


ContractAssetsMember


Member


label


Contract assets [member]


IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example




documentation


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




ifrs-full


ContractDurationAxis


Axis


label


Contract duration [axis]


IFRS 15.B89 e Example




documentation


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




ifrs-full


ContractDurationDomain


Domain [default]


label


Contract duration [domain]


IFRS 15.B89 e Example




documentation


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.




ifrs-full


ContractLiabilities


Monetary, instant, credit


label


Contract liabilities


IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure




periodEndLabel


Contract liabilities at end of period




periodStartLabel


Contract liabilities at beginning of period




totalLabel


Total contract liabilities




documentation


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.




ifrs-full


ContractLiabilitiesAbstract


 


label


Contract liabilities [abstract]


 




ifrs-full


ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime


Monetary, instant, credit


label


Contract liabilities for performance obligations satisfied over time


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]




ifrs-full


ContractLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Contract liabilities recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedLabel


Contract liabilities recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]]




ifrs-full


ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged


Monetary, instant, credit


label


Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged


IFRS 7.B11D d Example




documentation


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]]




ifrs-full


ContractualCapitalCommitments


Monetary, instant, credit


label


Contractual capital commitments


IAS 1.112 c Common practice




documentation


The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]




ifrs-full


ContractualCommitmentsForAcquisitionOfIntangibleAssets


Monetary, instant, credit


label


Contractual commitments for acquisition of intangible assets


IAS 38.122 e Disclosure




documentation


The amount of contractual commitments for the acquisition of intangible assets.




ifrs-full


ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment


Monetary, instant, credit


label


Contractual commitments for acquisition of property, plant and equipment


IAS 16.74 c Disclosure




documentation


The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


ContractualServiceMargin


Monetary, instant, credit


label


Contractual service margin


IFRS 17.109 Disclosure




documentation


The amount of the contractual service margin. [Refer: Contractual service margin [member]]




ifrs-full


ContractualServiceMarginMember


Member


label


Contractual service margin [member]


IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure




documentation


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 insurance contract services under the insurance contracts in the group.




ifrs-full


ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember


Member


label


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]


IFRS 17.114 c Disclosure




documentation


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-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]




ifrs-full


ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember


Member


label


Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]


IFRS 17.114 b Disclosure




documentation


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-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]




ifrs-full


ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember


Member


label


Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]


IFRS 17.114 a Disclosure




documentation


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-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]




ifrs-full


ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer


IAS 19.141 f Disclosure




negatedLabel


Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer




documentation


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 [domain]]




ifrs-full


ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants


IAS 19.141 f Disclosure




negatedLabel


Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants




commentaryGuidance


Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.




documentation


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 [domain]]




ifrs-full


ContributionsToPlanNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan


IAS 19.141 f Disclosure




negatedTotalLabel


Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan




commentaryGuidance


Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.




documentation


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 [domain]]




ifrs-full


ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract


 


label


Contributions to plan, net defined benefit liability (asset) [abstract]


 




ifrs-full


ControlMember


Member


label


Control [member]


IAS 24.26 a Disclosure




documentation


This member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.




ifrs-full


ConvertibleInstrumentsMember


Member


label


Convertible instruments [member]


IAS 33.70 c Common practice




documentation


This member stands for convertible instruments.




ifrs-full


CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights


Monetary, instant, debit


label


Copyrights, patents and other industrial property rights, service and operating rights


IAS 38.119 e Example




documentation


The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]




ifrs-full


CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember


Member


label


Copyrights, patents and other industrial property rights, service and operating rights [member]


IAS 38.119 e Example




documentation


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]




ifrs-full


CorporateDebtInstrumentsHeld


Monetary, instant, debit


label


Corporate debt instruments held


IAS 1.112 c Common practice




documentation


The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]




ifrs-full


CorporateInformationAndStatementOfIFRSComplianceAbstract


 


label


Corporate information and statement of IFRS compliance [abstract]


 




ifrs-full


CorporateLoans


Monetary, instant, debit


label


Loans to corporate entities


IAS 1.112 c Common practice




documentation


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




ifrs-full


CorporateLoansMember


Member


label


Loans to corporate entities [member]


IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example




documentation


This member stands for loans made to corporate entities.




ifrs-full


CostApproachMember


Member


label


Cost approach [member]


IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure




documentation


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”).




ifrs-full


CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities


Monetary, duration, debit


label


Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities


IAS 16.74A b Disclosure




documentation


The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.




ifrs-full


CostModelMember


Member


label


Cost model [member]


IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure




documentation


This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses.




ifrs-full


CostOfHedgingAbstract


 


label


Cost of hedging [abstract]


 




ifrs-full


CostOfInventoriesRecognisedAsExpenseDuringPeriod


Monetary, duration, debit


label


Cost of inventories recognised as expense during period


IAS 2.36 d Disclosure




documentation


The amount of inventories recognised as an expense during the period. [Refer: Inventories]




ifrs-full


CostOfMerchandiseSold


Monetary, duration, debit


label


Cost of merchandise sold


IAS 1.85 Common practice




documentation


The amount of merchandise that was sold during the period and recognised as an expense.




ifrs-full


CostOfPurchasedEnergySold


Monetary, duration, debit


label


Cost of purchased energy sold


IAS 1.112 c Common practice




documentation


The amount of purchased energy that was sold during the period and recognised as an expense.




ifrs-full


CostOfSales


(Monetary), duration, debit


label


Cost of sales


IAS 1.103 Disclosure, IAS 1.99 Disclosure




negatedLabel


Cost of sales




commentaryGuidance


This line item should only be used to tag total “cost of sales” amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag “cost of sales, excluding depreciation” when the depreciation amount reflects an expense that the company considers part of cost of sales.




documentation


The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.




ifrs-full


CostOfSalesFoodAndBeverage


Monetary, duration, debit


label


Cost of sales, food and beverage


IAS 1.85 Common practice




documentation


The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]




ifrs-full


CostOfSalesHotelOperations


Monetary, duration, debit


label


Cost of sales, hotel operations


IAS 1.85 Common practice




documentation


The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]




ifrs-full


CostOfSalesMember


Member


label


Cost of sales [member]


IAS 1.104 Common practice, IAS 1.112 c Common practice




documentation


This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.




ifrs-full


CostOfSalesRoomOccupancyServices


Monetary, duration, debit


label


Cost of sales, room occupancy services


IAS 1.85 Common practice




documentation


The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]




ifrs-full


CostsToObtainContractsWithCustomersMember


Member


label


Costs to obtain contracts with customers [member]


IFRS 15.128 a Example




documentation


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]




ifrs-full


CounterpartiesAxis


Axis


label


Counterparties [axis]


IFRS 7.B52 Disclosure




documentation


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




ifrs-full


CounterpartiesDomain


Domain [default]


label


Counterparties [domain]


IFRS 7.B52 Disclosure




documentation


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.




ifrs-full


CountryOfDomicileMember


Member


label


Country of domicile [member]


IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure




documentation


This member stands for the country in which the entity is registered and where it has its legal address or registered office.




ifrs-full


CountryOfIncorporation


Text


label


Country of incorporation


IAS 1.138 a Disclosure




documentation


The country in which the entity is incorporated.




ifrs-full


CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse


Text


label


Country of incorporation of entity whose consolidated financial statements have been produced for public use


IAS 27.16 a Disclosure




documentation


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]]




ifrs-full


CountryOfIncorporationOfJointOperation


Text


label


Country of incorporation of joint operation


IFRS 12.21 a (iii) Disclosure




documentation


The country in which a joint operation of the entity is incorporated. [Refer: Total for all joint operations [member]]




ifrs-full


CountryOfIncorporationOfJointVenture


Text


label


Country of incorporation of joint venture


IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure




documentation


The country in which a joint venture of the entity is incorporated. [Refer: Total for all joint ventures [member]]




ifrs-full


CountryOfIncorporationOrResidenceOfAssociate


Text


label


Country of incorporation of associate


IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure




documentation


The country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]]




ifrs-full


CountryOfIncorporationOrResidenceOfSubsidiary


Text


label


Country of incorporation of subsidiary


IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure




documentation


The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]]




ifrs-full


CreationDateAxis


Axis


label


Creation date [axis]


IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure




documentation


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




ifrs-full


CreditCardLoans


Monetary, instant, debit


label


Credit card loans


IAS 1.55 Common practice




documentation


The amount of credit card loans made by the entity.




ifrs-full


CreditDerivativeFairValue


Monetary, instant, debit


label


Credit derivative, fair value


IFRS 7.24G a Disclosure




periodEndLabel


Credit derivative, fair value at end of period




periodStartLabel


Credit derivative, fair value at beginning of period




documentation


The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]




ifrs-full


CreditDerivativeNominalAmount


Monetary, instant


label


Credit derivative, nominal amount


IFRS 7.24G a Disclosure




periodEndLabel


Credit derivative, nominal amount at end of period




periodStartLabel


Credit derivative, nominal amount at beginning of period




commentaryGuidance


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




documentation


The nominal amount of a credit derivative. [Refer: Derivatives [member]]




ifrs-full


CreditExposure


Monetary, instant


label


Credit exposure


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example




commentaryGuidance


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




documentation


The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]




ifrs-full


CreditImpairmentOfFinancialInstrumentsAxis


Axis


label


Credit impairment of financial instruments [axis]


IFRS 7.35H Disclosure, IFRS 7.35M Disclosure




documentation


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




ifrs-full


CreditImpairmentOfFinancialInstrumentsDomain


Domain [default]


label


Credit impairment of financial instruments [domain]


IFRS 7.35H Disclosure, IFRS 7.35M Disclosure




documentation


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.




ifrs-full


CreditrelatedFeeAndCommissionIncome


Monetary, duration, credit


label


Credit-related fee and commission income


IAS 1.112 c Common practice




documentation


The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]




ifrs-full


CreditRiskMember


Member


label


Credit risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example




documentation


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: Classes of financial instruments [domain]]




ifrs-full


CreditSpreadMeasurementInputMember


Member


label


Credit spread, measurement input [member]


IFRS 13.93 d Common practice




documentation


This member stands for the credit spread used as a measurement input.




ifrs-full


CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels


Monetary, duration, credit


label


Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models


IAS 40.75 f (iv) Disclosure




documentation


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]




ifrs-full


CumulativeEffectAtDateOfInitialApplicationAxis


Axis


label


Cumulative effect at date of initial application [axis]


IAS 1.106 Common practice




documentation


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




ifrs-full


CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, duration, credit


label


Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income


IFRS 7.11B c Disclosure




documentation


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]




ifrs-full


CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory


Monetary, duration, credit


label


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


IAS 1.82 cb Disclosure




documentation


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]




ifrs-full


CumulativePreferenceDividendsNotRecognised


Monetary, duration


label


Cumulative preference dividends not recognised


IAS 1.137 b Disclosure




commentaryGuidance


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




documentation


The amount of cumulative preference dividends not recognised.




ifrs-full


CumulativeUnrecognisedShareOfLossesOfAssociates


Monetary, instant, credit


label


Cumulative unrecognised share of losses of associates


IFRS 12.22 c Disclosure




documentation


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: Total for all associates [member]; Unrecognised share of losses of associates]




ifrs-full


CumulativeUnrecognisedShareOfLossesOfJointVentures


Monetary, instant, credit


label


Cumulative unrecognised share of losses of joint ventures


IFRS 12.22 c Disclosure




documentation


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: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures]




ifrs-full


CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod


Monetary, instant, credit


label


Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method


IFRS 11.C4 Disclosure




documentation


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: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]




ifrs-full


CurrencyInWhichInformationIsDisplayedAxis


Axis


label


Currency in which information is displayed [axis]


IAS 21.57 a Disclosure




documentation


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




ifrs-full


CurrencyInWhichSupplementaryInformationIsDisplayedMember


Member


label


Currency in which supplementary information is displayed [member]


IAS 21.57 a Disclosure




documentation


This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.




ifrs-full


CurrencyRiskMember


Member


label


Currency risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure




documentation


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: Classes of financial instruments [domain]]




ifrs-full


CurrencySwapContractMember


Member


label


Currency swap contract [member]


IAS 1.112 c Common practice




documentation


This member stands for a currency swap contract. [Refer: Swap contract [member]]




ifrs-full


CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities


Monetary, instant, credit


label


Current accruals and current deferred income including current contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total current accruals and current deferred income including current contract liabilities




documentation


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




ifrs-full


CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract


 


label


Current accruals and current deferred income including current contract liabilities [abstract]


 




ifrs-full


CurrentAccruedExpensesAndOtherCurrentLiabilities


Monetary, instant, credit


label


Current accrued expenses and other current liabilities


IAS 1.55 Common practice




documentation


The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]




ifrs-full


CurrentAccruedIncomeIncludingCurrentContractAssets


Monetary, instant, debit


label


Current accrued income including current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total current accrued income including current contract assets




documentation


The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]




ifrs-full


CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract


 


label


Current accrued income including current contract assets [abstract]


 




ifrs-full


CurrentAccruedIncomeOtherThanCurrentContractAssets


Monetary, instant, debit


label


Current accrued income other than current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]




ifrs-full


CurrentAdvances


Monetary, instant, credit


label


Current advances received, representing current contract liabilities for performance obligations satisfied at point in time


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]




ifrs-full


CurrentAdvancesToSuppliers


Monetary, instant, debit


label


Current advances to suppliers


IAS 1.112 c Common practice




documentation


The amount of current advances made to suppliers before goods or services are received.




ifrs-full


CurrentAgriculturalProduce


Monetary, instant, debit


label


Current agricultural produce


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]




ifrs-full


CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity


Monetary, duration, debit


label


Current and deferred tax relating to items credited (charged) directly to equity


IAS 12.81 a Disclosure




totalLabel


Aggregate current and deferred tax relating to items credited (charged) directly to equity




documentation


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; Classes of financial instruments [domain]]




ifrs-full


CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract


 


label


Current and deferred tax relating to items charged or credited directly to equity [abstract]


 




ifrs-full


CurrentAssets


Monetary, instant, debit


label


Current assets


IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure




totalLabel


Total current assets




documentation


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 twelve 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 twelve months after the reporting period. [Refer: Assets]




ifrs-full


CurrentAssetsAbstract


 


label


Current assets [abstract]


 




ifrs-full


CurrentAssetsLiabilities


Monetary, instant, debit


label


Current assets (liabilities)


IAS 1.55 Common practice




netLabel


Net current assets (liabilities)




documentation


The amount of current assets less the amount of current liabilities.




ifrs-full


CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners


Monetary, instant, debit


label


Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners


IAS 1.66 Disclosure




totalLabel


Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners




documentation


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]




ifrs-full


CurrentAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Current assets recognised as of acquisition date


IFRS 3.B64 i Common practice




documentation


The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]]




ifrs-full


CurrentBiologicalAssets


Monetary, instant, debit


label


Current biological assets


IAS 1.54 f Disclosure




documentation


The amount of current biological assets. [Refer: Biological assets]




ifrs-full


CurrentBiologicalAssetsMember


Member


label


Current biological assets [member]


IAS 41.50 Common practice




documentation


This member stands for current biological assets. [Refer: Biological assets]




ifrs-full


CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued


Monetary, instant, credit


label


Current bonds issued and current portion of non-current bonds issued


IAS 1.112 c Common practice




documentation


The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]




ifrs-full


CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings


Monetary, instant, credit


label


Current borrowings and current portion of non-current borrowings


IAS 1.55 Common practice




totalLabel


Total current borrowings and current portion of non-current borrowings




documentation


The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]




ifrs-full


CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract


 


label


Current borrowings and current portion of non-current borrowings [abstract]


 




ifrs-full


CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract


 


label


Current borrowings and current portion of non-current borrowings, by type [abstract]


 




ifrs-full


CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued


Monetary, instant, credit


label


Current commercial papers issued and current portion of non-current commercial papers issued


IAS 1.112 c Common practice




documentation


The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]




ifrs-full


CurrentContractAssets


Monetary, instant, debit


label


Current contract assets


IFRS 15.105 Disclosure




documentation


The amount of current contract assets. [Refer: Contract assets]




ifrs-full


CurrentContractLiabilities


Monetary, instant, credit


label


Current contract liabilities


IFRS 15.105 Disclosure




totalLabel


Total current contract liabilities




documentation


The amount of current contract liabilities. [Refer: Contract liabilities]




ifrs-full


CurrentContractLiabilitiesAbstract


 


label


Current contract liabilities [abstract]


 




ifrs-full


CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime


Monetary, instant, credit


label


Current contract liabilities for performance obligations satisfied over time


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]




ifrs-full


CurrentCrudeOil


Monetary, instant, debit


label


Current crude oil


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]




ifrs-full


CurrentDebtInstrumentsIssued


Monetary, instant, credit


label


Current debt instruments issued


IAS 1.55 Common practice




documentation


The amount of current debt instruments issued. [Refer: Debt instruments issued]




ifrs-full


CurrentDeferredIncomeIncludingCurrentContractLiabilities


Monetary, instant, credit


label


Current deferred income including current contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total current deferred income including current contract liabilities




documentation


The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]




ifrs-full


CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract


 


label


Current deferred income including current contract liabilities [abstract]


 




ifrs-full


CurrentDeferredIncomeOtherThanCurrentContractLiabilities


Monetary, instant, credit


label


Current deferred income other than current contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]




ifrs-full


CurrentDepositsFromCustomers


Monetary, instant, credit


label


Current deposits from customers


IAS 1.55 Common practice




documentation


The amount of current deposits from customers. [Refer: Deposits from customers]




ifrs-full


CurrentDerivativeFinancialAssets


Monetary, instant, debit


label


Current derivative financial assets


IAS 1.55 Common practice




documentation


The amount of current derivative financial assets. [Refer: Derivative financial assets]




ifrs-full


CurrentDerivativeFinancialLiabilities


Monetary, instant, credit


label


Current derivative financial liabilities


IAS 1.55 Common practice




documentation


The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]




ifrs-full


CurrentDividendPayables


Monetary, instant, credit


label


Current dividend payables


IAS 1.55 Common practice




documentation


The amount of current dividend payables. [Refer: Dividend payables]




ifrs-full


CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember


Member


label


Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]


IFRS 13.B36 d Example




documentation


This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.




ifrs-full


CurrentExciseTaxPayables


Monetary, instant, credit


label


Current excise tax payables


IAS 1.78 Common practice




documentation


The amount of current excise tax payables. [Refer: Excise tax payables]




ifrs-full


CurrentFinanceLeaseReceivables


Monetary, instant, debit


label


Current finance lease receivables


IAS 1.55 Common practice




documentation


The amount of current finance lease receivables. [Refer: Finance lease receivables]




ifrs-full


CurrentFinancialAssets


Monetary, instant, debit


label


Current financial assets


IFRS 7.25 Disclosure




totalLabel


Total current financial assets




documentation


The amount of current financial assets. [Refer: Financial assets]




ifrs-full


CurrentFinancialAssetsAtAmortisedCost


Monetary, instant, debit


label


Current financial assets at amortised cost


IFRS 7.8 f Disclosure




documentation


The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]




ifrs-full


CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Current financial assets at fair value through other comprehensive income


IFRS 7.8 h Disclosure




totalLabel


Total current financial assets at fair value through other comprehensive income




documentation


The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]




ifrs-full


CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract


 


label


Current financial assets at fair value through other comprehensive income [abstract]


 




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLoss


Monetary, instant, debit


label


Current financial assets at fair value through profit or loss


IFRS 7.8 a Disclosure




totalLabel


Total current financial assets at fair value through profit or loss




documentation


The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract


 


label


Current financial assets at fair value through profit or loss [abstract]


 




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Current financial assets at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


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]




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


Monetary, instant, debit


label


Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


Monetary, instant, debit


label


Current financial assets at fair value through profit or loss, mandatorily measured at fair value


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments


Monetary, instant, debit


label


Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities


Monetary, instant, debit


label


Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


CurrentFinancialAssetsAvailableforsale


Monetary, instant, debit


label


Current financial assets available-for-sale


Expired 2023-01-01 IFRS 7.8 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]




ifrs-full


CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Current financial assets measured at fair value through other comprehensive income


IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


CurrentFinancialLiabilities


Monetary, instant, credit


label


Current financial liabilities


IFRS 7.25 Disclosure




totalLabel


Total current financial liabilities




documentation


The amount of current financial liabilities. [Refer: Financial liabilities]




ifrs-full


CurrentFinancialLiabilitiesAtAmortisedCost


Monetary, instant, credit


label


Current financial liabilities at amortised cost


IFRS 7.8 g Disclosure




documentation


The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss


Monetary, instant, credit


label


Current financial liabilities at fair value through profit or loss


IFRS 7.8 e Disclosure




totalLabel


Total current financial liabilities at fair value through profit or loss




documentation


The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


label


Current financial liabilities at fair value through profit or loss [abstract]


 




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, credit


label


Current financial liabilities at fair value through profit or loss, classified as held for trading


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


Monetary, instant, credit


label


Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


CurrentFoodAndBeverage


Monetary, instant, debit


label


Current food and beverage


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]




ifrs-full


CurrentFuel


Monetary, instant, debit


label


Current fuel


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of fuel. [Refer: Inventories]




ifrs-full


CurrentGovernmentGrants


Monetary, instant, credit


label


Current government grants


IAS 1.55 Common practice




documentation


The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]




ifrs-full


CurrentHeldtomaturityInvestments


Monetary, instant, debit


label


Current held-to-maturity investments


Expired 2023-01-01 IFRS 7.8 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]




ifrs-full


CurrentInterestPayable


Monetary, instant, credit


label


Current interest payable


IAS 1.112 c Common practice




documentation


The amount of current interest payable. [Refer: Interest payable]




ifrs-full


CurrentInterestReceivable


Monetary, instant, debit


label


Current interest receivable


IAS 1.112 c Common practice




documentation


The amount of current interest receivable. [Refer: Interest receivable]




ifrs-full


CurrentInventoriesArisingFromExtractiveActivitiesAbstract


 


label


Current inventories arising from extractive activities [abstract]


 




ifrs-full


CurrentInventoriesHeldForSale


Monetary, instant, debit


label


Current inventories held for sale


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]




ifrs-full


CurrentInventoriesInTransit


Monetary, instant, debit


label


Current inventories in transit


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]




ifrs-full


CurrentInvestments


Monetary, instant, debit


label


Current investments


IAS 1.55 Common practice




documentation


The amount of current investments.




ifrs-full


CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Current investments in equity instruments designated at fair value through other comprehensive income


IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


CurrentLeaseLiabilities


Monetary, instant, credit


label


Current lease liabilities


IFRS 16.47 b Disclosure




documentation


The amount of current lease liabilities. [Refer: Lease liabilities]




ifrs-full


CurrentLiabilities


Monetary, instant, credit


label


Current liabilities


IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure




negatedLabel


Current liabilities




totalLabel


Total current liabilities




documentation


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 twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.




ifrs-full


CurrentLiabilitiesAbstract


 


label


Current liabilities [abstract]


 




ifrs-full


CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale


Monetary, instant, credit


label


Current liabilities other than liabilities included in disposal groups classified as held for sale


IAS 1.69 Disclosure




totalLabel


Total current liabilities other than liabilities included in disposal groups classified as held for sale




documentation


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]




ifrs-full


CurrentLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Current liabilities recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedLabel


Current liabilities recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Total for all business combinations [member]]




ifrs-full


CurrentLoansAndReceivables


Monetary, instant, debit


label


Current loans and receivables


Expired 2023-01-01 IFRS 7.8 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of current loans and receivables. [Refer: Loans and receivables]




ifrs-full


CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived


Monetary, instant, credit


label


Current loans received and current portion of non-current loans received


IAS 1.112 c Common practice




documentation


The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]




ifrs-full


CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices


Monetary, instant, debit


label


Current materials and supplies to be consumed in production process or rendering services


IAS 2.37 Common practice




documentation


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]




ifrs-full


CurrentMember


Member


label


Current [member]


IFRS 7.35N Example, IFRS 7.IG20D Example




documentation


This member stands for a current time band.




ifrs-full


CurrentNaturalGas


Monetary, instant, debit


label


Current natural gas


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]




ifrs-full


CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral


Monetary, instant, debit


label


Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral


IFRS 9.3.2.23 a Disclosure




documentation


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.




ifrs-full


CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued


Monetary, instant, credit


label


Current notes and debentures issued and current portion of non-current notes and debentures issued


IAS 1.112 c Common practice




documentation


The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]




ifrs-full


CurrentOreStockpiles


Monetary, instant, debit


label


Current ore stockpiles


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]




ifrs-full


CurrentPackagingAndStorageMaterials


Monetary, instant, debit


label


Current packaging and storage materials


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]




ifrs-full


CurrentPayablesForPurchaseOfEnergy


Monetary, instant, credit


label


Current payables for purchase of energy


IAS 1.78 Common practice




documentation


The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]




ifrs-full


CurrentPayablesForPurchaseOfNoncurrentAssets


Monetary, instant, credit


label


Current payables for purchase of non-current assets


IAS 1.78 Common practice




documentation


The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]




ifrs-full


CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax


Monetary, instant, credit


label


Current payables on social security and taxes other than income tax


IAS 1.78 Common practice




documentation


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]




ifrs-full


CurrentPetroleumAndPetrochemicalProducts


Monetary, instant, debit


label


Current petroleum and petrochemical products


IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]




ifrs-full


CurrentPortionOfLongtermBorrowings


Monetary, instant, credit


label


Current portion of non-current borrowings


IAS 1.55 Common practice




documentation


The current portion of non-current borrowings. [Refer: Borrowings]




ifrs-full


CurrentPrepaidExpenses


Monetary, instant, debit


label


Current prepaid expenses


IAS 1.112 c Common practice




documentation


The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.




ifrs-full


CurrentPrepayments


Monetary, instant, debit


label


Current prepayments


IAS 1.78 b Example




totalLabel


Total current prepayments




documentation


The amount of current prepayments. [Refer: Prepayments]




ifrs-full


CurrentPrepaymentsAbstract


 


label


Current prepayments [abstract]


 




ifrs-full


CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets


Monetary, instant, debit


label


Current prepayments and current accrued income including current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total current prepayments and current accrued income including current contract assets




documentation


The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]




ifrs-full


CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract


 


label


Current prepayments and current accrued income including current contract assets [abstract]


 




ifrs-full


CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets


Monetary, instant, debit


label


Current prepayments and current accrued income other than current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total current prepayments and current accrued income other than current contract assets




documentation


The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]




ifrs-full


CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract


 


label


Current prepayments and current accrued income other than current contract assets [abstract]


 




ifrs-full


CurrentPrepaymentsAndOtherCurrentAssets


Monetary, instant, debit


label


Current prepayments and other current assets


IAS 1.55 Common practice




documentation


The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]




ifrs-full


CurrentProgrammingAssets


Monetary, instant, debit


label


Current programming assets


IAS 1.55 Common practice




documentation


The amount of current programming assets. [Refer: Programming assets]




ifrs-full


CurrentProvisions


Monetary, instant, credit


label


Current provisions


IAS 1.54 l Disclosure




totalLabel


Total current provisions




documentation


The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]




ifrs-full


CurrentProvisionsAbstract


 


label


Current provisions [abstract]


 




ifrs-full


CurrentProvisionsForEmployeeBenefits


Monetary, instant, credit


label


Current provisions for employee benefits


IAS 1.78 d Disclosure




documentation


The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]




ifrs-full


CurrentRawMaterialsAndCurrentProductionSupplies


Monetary, instant, debit


label


Current raw materials and current production supplies


IAS 2.37 Common practice




totalLabel


Total current raw materials and current production supplies




documentation


A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]




ifrs-full


CurrentRawMaterialsAndCurrentProductionSuppliesAbstract


 


label


Current raw materials and current production supplies [abstract]


 




ifrs-full


CurrentReceivablesDueFromAssociates


Monetary, instant, debit


label


Current receivables due from associates


IAS 1.78 b Common practice




documentation


The amount of current receivables due from associates. [Refer: Total for all associates [member]]




ifrs-full


CurrentReceivablesDueFromJointVentures


Monetary, instant, debit


label


Current receivables due from joint ventures


IAS 1.78 b Common practice




documentation


The amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]]




ifrs-full


CurrentReceivablesFromContractsWithCustomers


Monetary, instant, debit


label


Current receivables from contracts with customers


IFRS 15.105 Disclosure




documentation


The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]




ifrs-full


CurrentReceivablesFromRentalOfProperties


Monetary, instant, debit


label


Current receivables from rental of properties


IAS 1.78 b Common practice




documentation


The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]




ifrs-full


CurrentReceivablesFromSaleOfProperties


Monetary, instant, debit


label


Current receivables from sale of properties


IAS 1.78 b Common practice




documentation


The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]




ifrs-full


CurrentReceivablesFromTaxesOtherThanIncomeTax


Monetary, instant, debit


label


Current receivables from taxes other than income tax


IAS 1.78 b Common practice




documentation


The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]




ifrs-full


CurrentRecognisedAssetsDefinedBenefitPlan


Monetary, instant, debit


label


Current net defined benefit asset


IAS 1.55 Common practice




documentation


The amount of current net defined benefit asset. [Refer: Net defined benefit asset]




ifrs-full


CurrentRecognisedLiabilitiesDefinedBenefitPlan


Monetary, instant, credit


label


Current net defined benefit liability


IAS 1.55 Common practice




documentation


The amount of current net defined benefit liability. [Refer: Net defined benefit liability]




ifrs-full


CurrentRefundsProvision


Monetary, instant, credit


label


Current refunds provision


IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example




documentation


The amount of current provision for refunds. [Refer: Refunds provision]




ifrs-full


CurrentRestrictedCashAndCashEquivalents


Monetary, instant, debit


label


Current restricted cash and cash equivalents


IAS 1.55 Common practice




documentation


The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]




ifrs-full


CurrentRetentionPayables


Monetary, instant, credit


label


Current retention payables


IAS 1.78 Common practice




documentation


The amount of current retention payables. [Refer: Retention payables]




ifrs-full


CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived


Monetary, instant, credit


label


Current secured bank loans received and current portion of non-current secured bank loans received


IAS 1.112 c Common practice




documentation


The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]




ifrs-full


CurrentServiceCostDefinedBenefitPlans


Monetary, duration, debit


label


Current service cost, defined benefit plans


IAS 19.135 b Common practice




documentation


The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]




ifrs-full


CurrentServiceCostNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase in net defined benefit liability (asset) resulting from current service cost


IAS 19.141 a Disclosure




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]




ifrs-full


CurrentTaxAssets


Monetary, instant, debit


label


Current tax assets


IAS 1.54 n Disclosure




documentation


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.




ifrs-full


CurrentTaxAssetsCurrent


Monetary, instant, debit


label


Current tax assets, current


IAS 1.54 n Disclosure




documentation


The current amount of current tax assets. [Refer: Current tax assets]




ifrs-full


CurrentTaxAssetsNoncurrent


Monetary, instant, debit


label


Current tax assets, non-current


IAS 1.54 n Disclosure




documentation


The non-current amount of current tax assets. [Refer: Current tax assets]




ifrs-full


CurrentTaxExpenseIncome


Monetary, duration, debit


label


Current tax expense (income)


IAS 12.80 a Example




documentation


The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.




ifrs-full


CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods


Monetary, duration, debit


label


Current tax expense (income) and adjustments for current tax of prior periods


IAS 12.80 Common practice




totalLabel


Total current tax expense (income) and adjustments for current tax of prior periods




documentation


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]




ifrs-full


CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract


 


label


Current tax expense (income) and adjustments for current tax of prior periods [abstract]


 




ifrs-full


CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes


Monetary, duration, debit


label


Current tax expense (income), related to Pillar Two income taxes


IAS 12.88B Disclosure




documentation


The amount of current tax expense (income) related to Pillar Two income taxes.




ifrs-full


CurrentTaxLiabilities


Monetary, instant, credit


label


Current tax liabilities


IAS 1.54 n Disclosure




documentation


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.




ifrs-full


CurrentTaxLiabilitiesCurrent


Monetary, instant, credit


label


Current tax liabilities, current


IAS 1.54 n Disclosure




documentation


The current amount of current tax liabilities. [Refer: Current tax liabilities]




ifrs-full


CurrentTaxLiabilitiesNoncurrent


Monetary, instant, credit


label


Current tax liabilities, non-current


IAS 1.54 n Disclosure




documentation


The non-current amount of current tax liabilities. [Refer: Current tax liabilities]




ifrs-full


CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity


Monetary, duration, debit


label


Current tax relating to items credited (charged) directly to equity


IAS 12.81 a Disclosure




documentation


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; Classes of financial instruments [domain]]




ifrs-full


CurrentTradeReceivables


Monetary, instant, debit


label


Current trade receivables


IAS 1.68 Example, IAS 1.78 b Example




documentation


The amount of current trade receivables. [Refer: Trade receivables]




ifrs-full


CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived


Monetary, instant, credit


label


Current unsecured bank loans received and current portion of non-current unsecured bank loans received


IAS 1.112 c Common practice




documentation


The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]




ifrs-full


CurrentValueAddedTaxPayables


Monetary, instant, credit


label


Current value added tax payables


IAS 1.78 Common practice




documentation


The amount of current value added tax payables. [Refer: Value added tax payables]




ifrs-full


CurrentValueAddedTaxReceivables


Monetary, instant, debit


label


Current value added tax receivables


IAS 1.78 b Common practice




documentation


The amount of current value added tax receivables. [Refer: Value added tax receivables]




ifrs-full


CurrentWarrantLiability


Monetary, instant, credit


label


Current warrant liability


IAS 1.55 Common practice




documentation


The amount of current warrant liabilities. [Refer: Warrant liability]




ifrs-full


CustomerrelatedIntangibleAssetsMember


Member


label


Customer-related intangible assets [member]


IAS 38.119 Common practice




documentation


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.




ifrs-full


CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Customer-related intangible assets recognised as of acquisition date


IFRS 3.B64 i Common practice




documentation


The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]]




ifrs-full


DateAsAtWhichEntityPlansToApplyNewIFRSInitially


Date


label


Date as at which entity plans to apply new IFRS initially


IAS 8.31 d Example




documentation


The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.




ifrs-full


DateByWhichApplicationOfNewIFRSIsRequired


Date


label


Date by which application of new IFRS is required


IAS 8.31 c Example




documentation


The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.




ifrs-full


DatedSubordinatedLiabilities


Monetary, instant, credit


label


Dated subordinated liabilities


IAS 1.112 c Common practice




documentation


The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]




ifrs-full


DateOfAcquisition2013


Date


label


Date of acquisition


IFRS 3.B64 b Disclosure




documentation


The date on which the acquirer obtains control of the acquiree in a business combination.




ifrs-full


DateOfAuthorisationForIssueOfFinancialStatements2013


Date


label


Date of authorisation for issue of financial statements


IAS 10.17 Disclosure




documentation


The date on which financial statements are authorised for issue.




ifrs-full


DateOfEndOfReportingPeriod2013


Date


label


Date of end of reporting period


IAS 1.51 c Disclosure




documentation


The date of the end of the reporting period.




ifrs-full


DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate


Date


label


Date of end of reporting period of financial statements of associate


IFRS 12.22 b (i) Disclosure




documentation


The date of the end of the reporting period of the financial statements of an associate.




ifrs-full


DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013


Date


label


Date of end of reporting period of financial statements of joint venture


IFRS 12.22 b (i) Disclosure




documentation


The date of the end of the reporting period of the financial statements of a joint venture.




ifrs-full


DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary


Date


label


Date of end of reporting period of financial statements of subsidiary


IFRS 12.11 a Disclosure




documentation


The date of the end of the reporting period of the financial statements of a subsidiary.




ifrs-full


DateOfGrantOfSharebasedPaymentArrangement


Text


label


Date of grant of share-based payment arrangement


IFRS 2.45 a Example, IFRS 2.IG23 Example




documentation


The date on which share-based payment arrangements are granted. [Refer: Types of share-based payment arrangements [domain]]




ifrs-full


DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel


Date


label


Date of reclassification of financial assets due to change in business model


IFRS 7.12B a Disclosure




documentation


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]




ifrs-full


DebtInstrumentsAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Debt instruments, amount contributed to fair value of plan assets


IAS 19.142 c Example




documentation


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 [domain]]




ifrs-full


DebtInstrumentsHeld


Monetary, instant, debit


label


Debt instruments held


IAS 1.55 Common practice




totalLabel


Total debt instruments held




documentation


The amount of instruments representing indebtedness, including instruments called debt securities, held by the entity.




ifrs-full


DebtInstrumentsHeldAbstract


 


label


Debt instruments held [abstract]


 




ifrs-full


DebtInstrumentsHeldAtAmortisedCost


Monetary, instant, debit


label


Debt instruments held at amortised cost


IAS 1.55 Common practice




documentation


The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost]




ifrs-full


DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Debt instruments held at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


The amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held for trading]




ifrs-full


DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading


Monetary, instant, debit


label


Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading


IAS 1.55 Common practice




documentation


The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]




ifrs-full


DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Debt instruments held measured at fair value through other comprehensive income


IAS 1.55 Common practice




documentation


The amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income]




ifrs-full


DebtInstrumentsIssuedAtAmortisedCost


Monetary, instant, credit


label


Debt instruments issued at amortised cost


IAS 1.55 Common practice




documentation


The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, instant, credit


label


Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently


IAS 1.55 Common practice




documentation


The amount of instruments issued by the entity that represent indebtedness 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]




ifrs-full


DebtInstrumentsPercentageContributedToFairValueOfPlanAssets


Percent


label


Debt instruments, percentage contributed to fair value of plan assets


IAS 19.142 c Common practice




documentation


The percentage 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 [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]




ifrs-full


DebtSecurities


Monetary, instant, credit


label


Debt instruments issued


IAS 1.55 Common practice




documentation


The amount of instruments issued by the entity that represent indebtedness.




ifrs-full


DebtSecuritiesMember


Member


label


Debt securities [member]


IFRS 13.94 Example, IFRS 13.IE60 Example




documentation


This member stands for instruments held by the entity that represent indebtedness.




ifrs-full


DecreaseDueToHarvestBiologicalAssets


(Monetary), duration, credit


label


Decrease due to harvest, biological assets


IAS 41.50 d Disclosure




negatedLabel


Decrease due to harvest, biological assets




documentation


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]




ifrs-full


DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions


Monetary, duration, debit


label


Decrease (increase) through tax on share-based payment transactions, equity


IAS 1.106 d Common practice




documentation


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: Types of share-based payment arrangements [domain]]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets


Monetary, duration, credit


label


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments


Monetary, duration, debit


label


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities


Monetary, duration, debit


label


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances


(Monetary), duration, credit


label


Decrease through balances recovered in current period, regulatory deferral account debit balances


IFRS 14.33 a (ii) Example




negatedLabel


Decrease through balances recovered in current period, regulatory deferral account debit balances




documentation


The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]




ifrs-full


DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances


(Monetary), duration, debit


label


Decrease through balances reversed in current period, regulatory deferral account credit balances


IFRS 14.33 a (ii) Example




negatedLabel


Decrease through balances reversed in current period, regulatory deferral account credit balances




documentation


The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]




ifrs-full


DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue


(Monetary), duration, credit


label


Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid


IAS 19.141 g Disclosure




negatedLabel


Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid




documentation


The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets


(Monetary), duration, credit


label


Decrease through classified as held for sale, biological assets


IAS 41.50 c Disclosure




negatedLabel


Decrease through classified as held for sale, biological assets




documentation


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]




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleGoodwill


(Monetary), duration, credit


label


Decrease through classified as held for sale, goodwill


IFRS 3.B67 d (iv) Disclosure




negatedLabel


Decrease through classified as held for sale, goodwill




documentation


The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill


(Monetary), duration, credit


label


Decrease through classified as held for sale, intangible assets and goodwill


IAS 38.118 e (ii) Common practice




negatedLabel


Decrease through classified as held for sale, intangible assets and goodwill




documentation


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]




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill


(Monetary), duration, credit


label


Decrease through classified as held for sale, intangible assets other than goodwill


IAS 38.118 e (ii) Disclosure




negatedLabel


Decrease through classified as held for sale, intangible assets other than goodwill




documentation


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]




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty


(Monetary), duration, credit


label


Decrease through classified as held for sale, investment property


IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure




negatedLabel


Decrease through classified as held for sale, investment property




documentation


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]]




ifrs-full


DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment


(Monetary), duration, credit


label


Decrease through classified as held for sale, property, plant and equipment


IAS 16.73 e (ii) Disclosure




negatedLabel


Decrease through classified as held for sale, property, plant and equipment




documentation


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]]




ifrs-full


DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration, credit


label


Decrease through classified as held for sale, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Decrease through classified as held for sale, property, plant and equipment including right-of-use assets




documentation


The decrease in property, plant and equipment including right-of-use 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]; Property, plant and equipment including right-of-use assets; Disposal groups classified as held for sale [member]]




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets


(Monetary), duration, credit


label


Decrease through classified as held for sale, right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Decrease through classified as held for sale, right-of-use assets




documentation


The decrease in right-of-use 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]; Right-of-use assets; Disposal groups classified as held for sale [member]]




ifrs-full


DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


(Monetary), duration, debit


label


Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example




negatedLabel


Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts




documentation


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]




ifrs-full


DecreaseThroughDerecognitionFinancialAssets


(Monetary), duration, credit


label


Decrease through derecognition, financial assets


IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example




negatedLabel


Decrease through derecognition, financial assets




documentation


The decrease in financial assets resulting from derecognition. [Refer: Financial assets]




ifrs-full


DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances


(Monetary), duration, debit


label


Decrease through disposals, regulatory deferral account credit balances


IFRS 14.33 a (iii) Example




negatedLabel


Decrease through disposals, regulatory deferral account credit balances




documentation


The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]




ifrs-full


DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances


(Monetary), duration, credit


label


Decrease through disposals, regulatory deferral account debit balances


IFRS 14.33 a (iii) Example




negatedLabel


Decrease through disposals, regulatory deferral account debit balances




documentation


The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]




ifrs-full


DecreaseThroughImpairmentContractAssets


Monetary, duration, credit


label


Decrease through impairment, contract assets


IFRS 15.118 c Example




documentation


The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]




ifrs-full


DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows


(Monetary), duration, credit


label


Decrease through impairment losses, assets for insurance acquisition cash flows


IFRS 17.105B Disclosure




negatedLabel


Decrease through impairment losses, assets for insurance acquisition cash flows




documentation


The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows]




ifrs-full


DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances


(Monetary), duration, credit


label


Decrease through impairments, regulatory deferral account debit balances


IFRS 14.33 a (iii) Example




negatedLabel


Decrease through impairments, regulatory deferral account debit balances




documentation


The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill


(Monetary), duration, credit


label


Decrease through loss of control of subsidiary, intangible assets and goodwill


IAS 38.118 e Common practice




negatedLabel


Decrease through loss of control of subsidiary, intangible assets and goodwill




documentation


The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill


(Monetary), duration, credit


label


Decrease through loss of control of subsidiary, intangible assets other than goodwill


IAS 38.118 e Common practice




negatedLabel


Decrease through loss of control of subsidiary, intangible assets other than goodwill




documentation


The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions


(Monetary), duration, debit


label


Decrease through loss of control of subsidiary, other provisions


IAS 37.84 Common practice




negatedLabel


Decrease through loss of control of subsidiary, other provisions




documentation


The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment


(Monetary), duration, credit


label


Decrease through loss of control of subsidiary, property, plant and equipment


IAS 16.73 e Common practice




negatedLabel


Decrease through loss of control of subsidiary, property, plant and equipment




documentation


The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration, credit


label


Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets




documentation


The decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets


(Monetary), duration, credit


label


Decrease through loss of control of subsidiary, right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Decrease through loss of control of subsidiary, right-of-use assets




documentation


The decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right-of-use assets]




ifrs-full


DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities


Monetary, duration, debit


label


Decrease through performance obligation being satisfied, contract liabilities


IFRS 15.118 e Example




documentation


The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [domain]]




ifrs-full


DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets


Monetary, duration, credit


label


Decrease through right to consideration becoming unconditional, contract assets


IFRS 15.118 d Example




documentation


The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]




ifrs-full


DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions


(Monetary), duration, debit


label


Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions


IAS 37.84 Common practice




negatedLabel


Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions




documentation


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]]




ifrs-full


DecreaseThroughWriteoffFinancialAssets


(Monetary), duration, credit


label


Decrease through write-off, financial assets


IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example




negatedLabel


Decrease through write-off, financial assets




documentation


The decrease in financial assets resulting from write-off. [Refer: Financial assets]




ifrs-full


DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised


Monetary, instant


label


Deductible temporary differences for which no deferred tax asset is recognised


IAS 12.81 e Disclosure




commentaryGuidance


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




documentation


The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]




ifrs-full


DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue


Monetary, instant, debit


label


Aggregate deemed cost of investments for which deemed cost is fair value


IFRS 1.31 b Disclosure




documentation


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: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]




ifrs-full


DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount


Monetary, instant, debit


label


Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount


IFRS 1.31 a Disclosure




documentation


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: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]




ifrs-full


DefaultFinancialStatementsDateMember


Member [default]


label


Default financial statements date [member]


IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure




documentation


This member stands for the standard value for the “Creation date” axis if no other member is used.




ifrs-full


DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue


True/False


label


Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue


IFRS 7.18 c Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.




ifrs-full


DeferredIncomeIncludingContractLiabilities


Monetary, instant, credit


label


Deferred income including contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total deferred income including contract liabilities




documentation


The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]




ifrs-full


DeferredIncomeIncludingContractLiabilitiesAbstract


 


label


Deferred income including contract liabilities [abstract]


 




ifrs-full


DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Deferred income including contract liabilities recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedTotalLabel


Total deferred income including contract liabilities recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Total for all business combinations [member]]




ifrs-full


DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract


 


label


Deferred income including contract liabilities recognised as of acquisition date [abstract]


 




ifrs-full


DeferredIncomeOtherThanContractLiabilities


Monetary, instant, credit


label


Deferred income other than contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]




ifrs-full


DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Deferred income other than contract liabilities recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedLabel


Deferred income other than contract liabilities recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Total for all business combinations [member]]




ifrs-full


DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances


Monetary, instant, debit


label


Deferred tax asset associated with regulatory deferral account balances


IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure




documentation


The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [domain]]




ifrs-full


DeferredTaxAssets


Monetary, instant, debit


label


Deferred tax assets


IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure




negatedLabel


Deferred tax assets




documentation


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]]




ifrs-full


DeferredTaxAssetsAndLiabilitiesAbstract


 


label


Deferred tax assets and liabilities [abstract]


 




ifrs-full


DeferredTaxAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Deferred tax assets recognised as of acquisition date


IFRS 3.B64 i Common practice




documentation


The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]]




ifrs-full


DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates


Monetary, instant, debit


label


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


IAS 12.82 Disclosure




documentation


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]]




ifrs-full


DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset


Monetary, duration, debit


label


Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset


IAS 12.80 g Example




documentation


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]




ifrs-full


DeferredTaxExpenseIncome


Monetary, duration, debit


label


Deferred tax expense (income)


IAS 12.81 g (ii) Disclosure




documentation


The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]




ifrs-full


DeferredTaxExpenseIncomeAbstract


 


label


Deferred tax expense (income) [abstract]


 




ifrs-full


DeferredTaxExpenseIncomeRecognisedInProfitOrLoss


Monetary, duration


label


Deferred tax expense (income) recognised in profit or loss


IAS 12.81 g (ii) Disclosure




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences


Monetary, duration, debit


label


Deferred tax expense (income) relating to origination and reversal of temporary differences


IAS 12.80 c Example




documentation


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)]




ifrs-full


DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes


Monetary, duration, debit


label


Deferred tax expense (income) relating to tax rate changes or imposition of new taxes


IAS 12.80 d Example




documentation


The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]




ifrs-full


DeferredTaxLiabilities


Monetary, instant, credit


label


Deferred tax liabilities


IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure




documentation


The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]




ifrs-full


DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Deferred tax liabilities recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedLabel


Deferred tax liabilities recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]]




ifrs-full


DeferredTaxLiabilityAsset


Monetary, instant, credit


label


Deferred tax liability (asset)


IAS 12.81 g (i) Disclosure




netLabel


Net deferred tax liability (asset)




periodEndLabel


Deferred tax liability (asset) at end of period




periodStartLabel


Deferred tax liability (asset) at beginning of period




documentation


The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]




ifrs-full


DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances


Monetary, instant, credit


label


Deferred tax liability associated with regulatory deferral account balances


IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure




documentation


The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [domain]]




ifrs-full


DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity


Monetary, duration


label


Deferred tax relating to items credited (charged) directly to equity


IAS 12.81 a Disclosure




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]




ifrs-full


DefinedBenefitObligationAtPresentValue


(Monetary), instant, credit


label


Defined benefit obligation, at present value


IAS 19.57 a Common practice




negatedLabel


Defined benefit obligation, at present value




documentation


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]




ifrs-full


DefinedBenefitPlansAxis


Axis


label


Defined benefit plans [axis]


IAS 19.138 Disclosure




documentation


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




ifrs-full


DefinedBenefitPlansDomain


Domain [default]


label


Defined benefit plans [domain]


IAS 19.138 Disclosure




documentation


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.




ifrs-full


DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember


Member


label


Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]


IAS 19.138 Disclosure




documentation


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 [domain]]




ifrs-full


DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember


Member


label


Defined benefit plans that share risks between entities under common control [member]


IAS 19.149 Disclosure




documentation


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 [domain]; Total for all subsidiaries [member]; Parent [member]]




ifrs-full


DepartureFromRequirementOfIFRSAxis


Axis


label


Departure from requirement of IFRS [axis]


IAS 1.20 d Disclosure




documentation


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




ifrs-full


DepositLiabilities


Monetary, instant, credit


label


Deposit liabilities


IAS 1.55 Common practice




documentation


The amount of deposit liabilities held by the entity.




ifrs-full


DepositsAtAmortisedCost


Monetary, instant, credit


label


Deposits at amortised cost


IAS 1.55 Common practice




documentation


The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, instant, credit


label


Deposits at fair value through profit or loss, designated upon initial recognition or subsequently


IAS 1.55 Common practice




documentation


The amount of deposit liabilities held by the entity 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]




ifrs-full


DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading


Monetary, instant, credit


label


Deposits at fair value through profit or loss that meet definition of held for trading


IAS 1.55 Common practice




documentation


The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]




ifrs-full


DepositsFromBanks


Monetary, instant, credit


label


Deposits from banks


IAS 1.55 Common practice




documentation


The amount of deposit liabilities from banks held by the entity.




ifrs-full


DepositsFromBanksAtAmortisedCost


Monetary, instant, credit


label


Deposits from banks at amortised cost


IAS 1.55 Common practice




documentation


The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, instant, credit


label


Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently


IAS 1.55 Common practice




documentation


The amount of deposit liabilities from banks held by the entity 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]




ifrs-full


DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading


Monetary, instant, credit


label


Deposits from banks at fair value through profit or loss that meet definition of held for trading


IAS 1.55 Common practice




documentation


The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]




ifrs-full


DepositsFromCustomers


Monetary, instant, credit


label


Deposits from customers


IAS 1.55 Common practice




totalLabel


Total deposits from customers




documentation


The amount of deposit liabilities from customers held by the entity.




ifrs-full


DepositsFromCustomersAbstract


 


label


Deposits from customers [abstract]


 




ifrs-full


DepositsFromCustomersAtAmortisedCost


Monetary, instant, credit


label


Deposits from customers at amortised cost


IAS 1.55 Common practice




documentation


The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, instant, credit


label


Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently


IAS 1.55 Common practice




documentation


The amount of deposit liabilities from customers held by the entity 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]




ifrs-full


DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading


Monetary, instant, credit


label


Deposits from customers at fair value through profit or loss that meet definition of held for trading


IAS 1.55 Common practice




documentation


The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]




ifrs-full


DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


Monetary, duration, debit


label


Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss


IAS 1.112 c Common practice




totalLabel


Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss




documentation


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]




ifrs-full


DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract


 


label


Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]


 




ifrs-full


DepreciationAndAmortisationExpense


(Monetary), duration, debit


label


Depreciation and amortisation expense


IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure




negatedLabel


Depreciation and amortisation expense




totalLabel


Total depreciation and amortisation expense




documentation


The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.




ifrs-full


DepreciationAndAmortisationExpenseAbstract


 


label


Depreciation and amortisation expense [abstract]


 




ifrs-full


DepreciationBiologicalAssets


(Monetary), duration


label


Depreciation, biological assets


IAS 41.55 c Disclosure




negatedLabel


Depreciation, biological assets




commentaryGuidance


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




documentation


The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]




ifrs-full


DepreciationExpense


Monetary, duration, debit


label


Depreciation expense


IAS 1.112 c Common practice




documentation


The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.




ifrs-full


DepreciationInvestmentProperty


(Monetary), duration


label


Depreciation, investment property


IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure




negatedLabel


Depreciation, investment property




commentaryGuidance


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




documentation


The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]




ifrs-full


DepreciationMethodBiologicalAssetsAtCost


Text


label


Depreciation method, biological assets, at cost


IAS 41.54 d Disclosure




documentation


The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]




ifrs-full


DepreciationMethodBiologicalAssetsAtCostCategorical


List


label


Depreciation method, biological assets, at cost, categorical


IAS 41.54 d Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses.




ifrs-full


DepreciationMethodInvestmentPropertyCostModel


Text


label


Depreciation method, investment property, cost model


IAS 40.79 a Disclosure




documentation


The depreciation method used for investment property measured using the cost model. [Refer: Investment property]




ifrs-full


DepreciationMethodInvestmentPropertyCostModelCategorical


List


label


Depreciation method, investment property, cost model, categorical


IAS 40.79 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which depreciation method is used for investment property measured using the cost model.




ifrs-full


DepreciationMethodPropertyPlantAndEquipment


Text


label


Depreciation method, property, plant and equipment


IAS 16.73 b Disclosure




documentation


The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


DepreciationMethodPropertyPlantAndEquipmentCategorical


List


label


Depreciation method, property, plant and equipment, categorical


IAS 16.73 b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which depreciation method is used for property, plant and equipment.




ifrs-full


DepreciationPropertyPlantAndEquipment


(Monetary), duration


label


Depreciation, property, plant and equipment


IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure




negatedLabel


Depreciation, property, plant and equipment




commentaryGuidance


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




documentation


The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]




ifrs-full


DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration


label


Depreciation, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Depreciation, property, plant and equipment including right-of-use assets




commentaryGuidance


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




documentation


The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]




ifrs-full


DepreciationRateBiologicalAssetsAtCost


Percent


label


Depreciation rate, biological assets, at cost


IAS 41.54 e Disclosure




documentation


The depreciation rate used for biological assets. [Refer: Biological assets]




ifrs-full


DepreciationRateInvestmentPropertyCostModel


Percent


label


Depreciation rate, investment property, cost model


IAS 40.79 b Disclosure




documentation


The depreciation rate used for investment property. [Refer: Investment property]




ifrs-full


DepreciationRatePropertyPlantAndEquipment


Percent


label


Depreciation rate, property, plant and equipment


IAS 16.73 c Disclosure




documentation


The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


DepreciationRightofuseAssets


(Monetary), duration


label


Depreciation, right-of-use assets


IFRS 16.53 a Disclosure




negatedLabel


Depreciation, right-of-use assets




commentaryGuidance


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




documentation


The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]




ifrs-full


DerivativeFinancialAssets


Monetary, instant, debit


label


Derivative financial assets


IAS 1.55 Common practice




documentation


The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]




ifrs-full


DerivativeFinancialAssetsHeldForHedging


Monetary, instant, debit


label


Derivative financial assets held for hedging


IAS 1.55 Common practice




documentation


The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]




ifrs-full


DerivativeFinancialAssetsHeldForTrading


Monetary, instant, debit


label


Derivative financial assets held for trading


IAS 1.55 Common practice




documentation


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]




ifrs-full


DerivativeFinancialLiabilities


Monetary, instant, credit


label


Derivative financial liabilities


IAS 1.55 Common practice




documentation


The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]




ifrs-full


DerivativeFinancialLiabilitiesHeldForHedging


Monetary, instant, credit


label


Derivative financial liabilities held for hedging


IAS 1.55 Common practice




documentation


The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]




ifrs-full


DerivativeFinancialLiabilitiesHeldForTrading


Monetary, instant, credit


label


Derivative financial liabilities held for trading


IAS 1.55 Common practice




documentation


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]




ifrs-full


DerivativeFinancialLiabilitiesUndiscountedCashFlows


Monetary, instant, credit


label


Derivative financial liabilities, undiscounted cash flows


IFRS 7.39 b Disclosure




documentation


The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]




ifrs-full


DerivativesAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Derivatives, amount contributed to fair value of plan assets


IAS 19.142 e Example




documentation


The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]]




ifrs-full


DerivativesMember


Member


label


Derivatives [member]


IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example




documentation


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: Classes of financial instruments [domain]]




ifrs-full


DerivativesPercentageContributedToFairValueOfPlanAssets


Percent


label


Derivatives, percentage contributed to fair value of plan assets


IAS 19.142 e Common practice




documentation


The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets]




ifrs-full


DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity


Text


label


Description of intangible assets material to entity


IAS 38.122 b Disclosure




documentation


The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]




ifrs-full


DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife


Text


label


Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life


IAS 38.122 a Disclosure




documentation


The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]




ifrs-full


DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Text


label


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


IFRS 3.B64 l (ii) Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets


Text


label


Description of accounting policy decision to use exception in IFRS 13.48, assets


IFRS 13.96 Disclosure




documentation


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.




ifrs-full


DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities


Text


label


Description of accounting policy decision to use exception in IFRS 13.48, liabilities


IFRS 13.96 Disclosure




documentation


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.




ifrs-full


DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory


Text block


label


Description of accounting policy for available-for-sale financial assets [text block]


Expired 2023-01-01 IAS 1.117 b Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]




ifrs-full


DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory


Text block


label


Description of accounting policy for biological assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets]




ifrs-full


DescriptionOfAccountingPolicyForBorrowingCostsExplanatory


Text block


label


Description of accounting policy for borrowing costs [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.




ifrs-full


DescriptionOfAccountingPolicyForBorrowingsExplanatory


Text block


label


Description of accounting policy for borrowings [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings]




ifrs-full


DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory


Text block


label


Description of accounting policy for business combinations and goodwill [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill]




ifrs-full


DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory


Text block


label


Description of accounting policy for business combinations [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for business combinations. [Refer: Total for all business combinations [member]]




ifrs-full


DescriptionOfAccountingPolicyForCashFlowsExplanatory


Text block


label


Description of accounting policy for cash flows [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for cash flows.




ifrs-full


DescriptionOfAccountingPolicyForCollateralExplanatory


Text block


label


Description of accounting policy for collateral [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for collateral.




ifrs-full


DescriptionOfAccountingPolicyForConstructionInProgressExplanatory


Text block


label


Description of accounting policy for construction in progress [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress]




ifrs-full


DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory


Text block


label


Description of accounting policy for contingent liabilities and contingent assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets]




ifrs-full


DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory


Text block


label


Description of accounting policy for customer acquisition costs [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for costs related to acquisition of customers.




ifrs-full


DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory


Text block


label


Description of accounting policy for customer loyalty programmes [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for customer loyalty programmes.




ifrs-full


DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory


Text block


label


Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]




ifrs-full


DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory


Text block


label


Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts.




ifrs-full


DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory


Text block


label


Description of accounting policy for deferred income tax [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]




ifrs-full


DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory


Text block


label


Description of accounting policy for depreciation expense [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]




ifrs-full


DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory


Text block


label


Description of accounting policy for derecognition of financial instruments [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory


Text block


label


Description of accounting policy for derivative financial instruments and hedging [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Classes of financial instruments [domain]; Derivatives [member]]




ifrs-full


DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory


Text block


label


Description of accounting policy for derivative financial instruments [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]]




ifrs-full


DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory


Text block


label


Description of accounting policy for discontinued operations [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]




ifrs-full


DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory


Text block


label


Description of accounting policy for discounts and rebates [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for discounts and rebates.




ifrs-full


DescriptionOfAccountingPolicyForDividendsExplanatory


Text block


label


Description of accounting policy for dividends [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.




ifrs-full


DescriptionOfAccountingPolicyForEarningsPerShareExplanatory


Text block


label


Description of accounting policy for earnings per share [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for earnings per share.




ifrs-full


DescriptionOfAccountingPolicyForEmissionRightsExplanatory


Text block


label


Description of accounting policy for emission rights [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for emission rights.




ifrs-full


DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory


Text block


label


Description of accounting policy for employee benefits [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information 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.




ifrs-full


DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory


Text block


label


Description of accounting policy for environment related expense [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for environment related expense.




ifrs-full


DescriptionOfAccountingPolicyForExceptionalItemsExplanatory


Text block


label


Description of accounting policy for exceptional items [text block]


IAS 1.117 Common practice




documentation


The description of the entity's material accounting policy information for exceptional items.




ifrs-full


DescriptionOfAccountingPolicyForExpensesExplanatory


Text block


label


Description of accounting policy for expenses [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for expenses.




ifrs-full


DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures


Text block


label


Description of accounting policy for exploration and evaluation expenditures [text block]


IFRS 6.24 a Disclosure




documentation


The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]




ifrs-full


DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory


Text block


label


Description of accounting policy for fair value measurement [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]]




ifrs-full


DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory


Text block


label


Description of accounting policy for fee and commission income and expense [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]




ifrs-full


DescriptionOfAccountingPolicyForFinanceCostsExplanatory


Text block


label


Description of accounting policy for finance costs [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs]




ifrs-full


DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory


Text block


label


Description of accounting policy for finance income and costs [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)]




ifrs-full


DescriptionOfAccountingPolicyForFinancialAssetsExplanatory


Text block


label


Description of accounting policy for financial assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets]




ifrs-full


DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory


Text block


label


Description of accounting policy for financial guarantees [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]]




ifrs-full


DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory


Text block


label


Description of accounting policy for financial instruments at fair value through profit or loss [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]




ifrs-full


DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory


Text block


label


Description of accounting policy for financial instruments [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory


Text block


label


Description of accounting policy for financial liabilities [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities]




ifrs-full


DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory


Text block


label


Description of accounting policy for foreign currency translation [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for foreign currency translation.




ifrs-full


DescriptionOfAccountingPolicyForFranchiseFeesExplanatory


Text block


label


Description of accounting policy for franchise fees [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for franchise fees.




ifrs-full


DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory


Text block


label


Description of accounting policy for functional currency [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates.




ifrs-full


DescriptionOfAccountingPolicyForGoodwillExplanatory


Text block


label


Description of accounting policy for goodwill [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill]




ifrs-full


DescriptionOfAccountingPolicyForGovernmentGrants


Text block


label


Description of accounting policy for government grants [text block]


IAS 20.39 a Disclosure




documentation


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]




ifrs-full


DescriptionOfAccountingPolicyForHedgingExplanatory


Text block


label


Description of accounting policy for hedging [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for hedging.




ifrs-full


DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory


Text block


label


Description of accounting policy for held-to-maturity investments [text block]


Expired 2023-01-01 IAS 1.117 b Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]




ifrs-full


DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory


Text block


label


Description of accounting policy for impairment of assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for the impairment of assets.




ifrs-full


DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory


Text block


label


Description of accounting policy for impairment of financial assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets]




ifrs-full


DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory


Text block


label


Description of accounting policy for impairment of non-financial assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]




ifrs-full


DescriptionOfAccountingPolicyForIncomeTaxExplanatory


Text block


label


Description of accounting policy for income tax [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for income tax.




ifrs-full


DescriptionOfAccountingPolicyForInsuranceContracts


Text block


label


Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense.




ifrs-full


DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory


Text block


label


Description of accounting policy for intangible assets and goodwill [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]




ifrs-full


DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory


Text block


label


Description of accounting policy for intangible assets other than goodwill [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]




ifrs-full


DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory


Text block


label


Description of accounting policy for interest income and expense [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for income and expense arising from interest.




ifrs-full


DescriptionOfAccountingPolicyForInvestmentInAssociates


Text block


label


Description of accounting policy for investment in associates [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for investments in associates. [Refer: Total for all associates [member]]




ifrs-full


DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory


Text block


label


Description of accounting policy for investment in associates and joint ventures [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Total for all associates [member]; Total for all joint ventures [member]]




ifrs-full


DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory


Text block


label


Description of accounting policy for investment property [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for investment property. [Refer: Investment property]




ifrs-full


DescriptionOfAccountingPolicyForInvestmentsInJointVentures


Text block


label


Description of accounting policy for investments in joint ventures [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Total for all joint ventures [member]]




ifrs-full


DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory


Text block


label


Description of accounting policy for investments other than investments accounted for using equity method [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information 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]




ifrs-full


DescriptionOfAccountingPolicyForIssuedCapitalExplanatory


Text block


label


Description of accounting policy for issued capital [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital]




ifrs-full


DescriptionOfAccountingPolicyForLeasesExplanatory


Text block


label


Description of accounting policy for leases [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information 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.




ifrs-full


DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory


Text block


label


Description of accounting policy for loans and receivables [text block]


Expired 2023-01-01 IAS 1.117 b Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]




ifrs-full


DescriptionOfAccountingPolicyForMeasuringInventories


Text block


label


Description of accounting policy for measuring inventories [text block]


IAS 2.36 a Disclosure




documentation


The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]




ifrs-full


DescriptionOfAccountingPolicyForMiningAssetsExplanatory


Text block


label


Description of accounting policy for mining assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets]




ifrs-full


DescriptionOfAccountingPolicyForMiningRightsExplanatory


Text block


label


Description of accounting policy for mining rights [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]]




ifrs-full


DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory


Text block


label


Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information 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]




ifrs-full


DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory


Text block


label


Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]




ifrs-full


DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory


Text block


label


Description of accounting policy for offsetting of financial instruments [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory


Text block


label


Description of accounting policy for oil and gas assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]




ifrs-full


DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory


Text block


label


Description of accounting policy for programming assets [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets]




ifrs-full


DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory


Text block


label


Description of accounting policy for property, plant and equipment [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


DescriptionOfAccountingPolicyForProvisionsExplanatory


Text block


label


Description of accounting policy for provisions [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for provisions. [Refer: Provisions]




ifrs-full


DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory


Text block


label


Description of accounting policy for reclassification of financial instruments [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory


Text block


label


Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]


IFRS 7.28 a Disclosure




documentation


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: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfAccountingPolicyForRecognitionOfRevenue


Text block


label


Description of accounting policy for recognition of revenue [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue]




ifrs-full


DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory


Text block


label


Description of accounting policy for regulatory deferral accounts [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [domain]]




ifrs-full


DescriptionOfAccountingPolicyForReinsuranceExplanatory


Text block


label


Description of accounting policy for reinsurance [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for reinsurance.




ifrs-full


DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory


Text block


label


Description of accounting policy for repairs and maintenance [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]




ifrs-full


DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory


Text block


label


Description of accounting policy for repurchase and reverse repurchase agreements [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements.




ifrs-full


DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory


Text block


label


Description of accounting policy for research and development expense [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense]




ifrs-full


DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory


Text block


label


Description of accounting policy for restricted cash and cash equivalents [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]




ifrs-full


DescriptionOfAccountingPolicyForSegmentReportingExplanatory


Text block


label


Description of accounting policy for segment reporting [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for segment reporting.




ifrs-full


DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory


Text block


label


Description of accounting policy for service concession arrangements [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [domain]]




ifrs-full


DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory


Text block


label


Description of accounting policy for share-based payment transactions [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information 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: Types of share-based payment arrangements [domain]]




ifrs-full


DescriptionOfAccountingPolicyForStrippingCostsExplanatory


Text block


label


Description of accounting policy for stripping costs [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity.




ifrs-full


DescriptionOfAccountingPolicyForSubsidiariesExplanatory


Text block


label


Description of accounting policy for subsidiaries [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory


Text block


label


Description of accounting policy for taxes other than income tax [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]




ifrs-full


DescriptionOfAccountingPolicyForTerminationBenefits


Text block


label


Description of accounting policy for termination benefits [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense]




ifrs-full


DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory


Text block


label


Description of accounting policy for trade and other payables [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables]




ifrs-full


DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory


Text block


label


Description of accounting policy for trade and other receivables [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]




ifrs-full


DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory


Text block


label


Description of accounting policy for trading income and expense [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)]




ifrs-full


DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory


Text block


label


Description of accounting policy for transactions with non-controlling interests [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]




ifrs-full


DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory


Text block


label


Description of accounting policy for transactions with related parties [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]]




ifrs-full


DescriptionOfAccountingPolicyForTreasurySharesExplanatory


Text block


label


Description of accounting policy for treasury shares [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares]




ifrs-full


DescriptionOfAccountingPolicyForWarrantsExplanatory


Text block


label


Description of accounting policy for warrants [text block]


IAS 1.117 Common practice




documentation


The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.




ifrs-full


DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents


Text block


label


Description of accounting policy for determining components of cash and cash equivalents [text block]


IAS 7.46 Disclosure




documentation


The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]




ifrs-full


DescriptionOfAcquiree


Text


label


Description of acquiree


IFRS 3.B64 a Disclosure




documentation


The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease


Text


label


Description of acquisition of assets by assuming directly related liabilities or by means of lease


IAS 7.44 a Example




documentation


The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.




ifrs-full


DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue


Text


label


Description of acquisition of entity by means of equity issue


IAS 7.44 b Example




documentation


The description of the non-cash acquisition of an entity by means of an equity issue.




ifrs-full


DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan


Text


label


Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan


IAS 19.148 c (ii) Disclosure




documentation


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]]




ifrs-full


DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan


Text


label


Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan


IAS 19.148 c (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete


Text


label


Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete


IFRS 3.B67 a (ii) Disclosure




documentation


The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Total for all business combinations [member]]




ifrs-full


DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets


Monetary, instant, debit


label


Entity’s own financial instruments included in fair value of plan assets


IAS 19.143 Disclosure




documentation


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; Classes of financial instruments [domain]; Defined benefit plans [domain]]




ifrs-full


DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets


Monetary, instant, debit


label


Other assets used by entity included in fair value of plan assets


IAS 19.143 Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets


Monetary, instant, debit


label


Property occupied by entity included in fair value of plan assets


IAS 19.143 Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan


Text


label


Description of any other entity’s responsibilities for governance of plan


IAS 19.139 a (iii) Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfAnyRetirementBenefitPlanTerminationTerms


Text


label


Description of any retirement benefit plan termination terms


IAS 26.36 f Disclosure




documentation


The description of the termination terms of a retirement benefit plan.




ifrs-full


DescriptionOfApproachUsedToDetermineDiscountRates


Text


label


Description of approach used to determine discount rates


IFRS 17.117 c (iii) Disclosure




documentation


The description of the approach used to determine discount rates when applying IFRS 17.




ifrs-full


DescriptionOfApproachUsedToDetermineInvestmentComponents


Text


label


Description of approach used to determine investment components


IFRS 17.117 c (iv) Disclosure




documentation


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 in all circumstances, regardless of whether an insured event occurs.




ifrs-full


DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures


Text


label


Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features


IFRS 17.117 c (v) Disclosure




documentation


The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]




ifrs-full


DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures


Text


label


Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features


IFRS 17.117 c (v) Disclosure




documentation


The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance 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]




ifrs-full


DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk


Text


label


Description of approach used to determine risk adjustment for non-financial risk


IFRS 17.117 c (ii) Disclosure




documentation


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]]




ifrs-full


DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures


Text


label


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


IFRS 17.117 c (i) Disclosure




documentation


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]




ifrs-full


DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets


Text


label


Description of arrangement for contingent consideration arrangements and indemnification assets


IFRS 3.B64 g (ii) Disclosure




documentation


The description of the contingent consideration arrangements and the arrangements for indemnification assets.




ifrs-full


DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk


Text


label


Description of asset-liability matching strategies used by plan or entity to manage risk


IAS 19.146 Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency


Text


label


Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency


IAS 29.39 b Disclosure




documentation


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]]




ifrs-full


DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets


Text


label


Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets


IFRS 3.B64 g (ii) Disclosure




documentation


The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.




ifrs-full


DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17


Text


label


Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17


IFRS 17.C32 a Disclosure




documentation


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.




ifrs-full


DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments


Text


label


Description of basis of accounting for transactions between reportable segments


IFRS 8.27 a Disclosure




documentation


The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]




ifrs-full


DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition


Text


label


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


IFRS 7.35G a (ii) Disclosure




documentation


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.




ifrs-full


DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset


Text


label


Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset


IFRS 7.35G a (iii) Disclosure




documentation


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.




ifrs-full


DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses


Text


label


Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses


IFRS 7.35G a (i) Disclosure




documentation


The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.




ifrs-full


DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate


Text


label


Description of basis of preparation of summarised financial information of associate


IFRS 12.B15 Disclosure




documentation


The description of the basis of preparation of summarised financial information of an associate. [Refer: Total for all associates [member]]




ifrs-full


DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture


Text


label


Description of basis of preparation of summarised financial information of joint venture


IFRS 12.B15 Disclosure




documentation


The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Total for all joint ventures [member]]




ifrs-full


DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits


Text


label


Description of basis of valuation of assets available for benefits


IAS 26.35 a (ii) Disclosure




documentation


The description of the basis of valuation of assets available for benefits in retirement benefit plans.




ifrs-full


DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently


Text


label


Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently


IFRS 14.32 Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined


Text


label


Description of basis on which unit’s recoverable amount has been determined


IAS 36.134 c Disclosure




documentation


The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (i.e. value in use or fair value less costs of disposal). [Refer: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan


Text


label


Description of basis used to determine surplus or deficit of multi-employer or state plan


IAS 19.148 d (iv) Disclosure




documentation


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]]




ifrs-full


DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9


Text


label


Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9


IFRS 1.E2 b Disclosure




documentation


The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.




ifrs-full


DescriptionOfBiologicalAssets


Text


label


Description of biological assets


IAS 41.41 Disclosure




documentation


The description of biological assets. [Refer: Biological assets]




ifrs-full


DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost


Text


label


Description of biological assets previously measured at cost


IAS 41.56 a Disclosure




documentation


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]




ifrs-full


DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable


Text


label


Description of biological assets where fair value information is unreliable


IAS 41.54 a Disclosure




documentation


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]




ifrs-full


DescriptionOfCashgeneratingUnit


Text


label


Description of cash-generating unit


IAS 36.130 d (i) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets


Text


label


Description of change in valuation technique used in fair value measurement, assets


IFRS 13.93 d Disclosure




documentation


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]]




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of change in valuation technique used in fair value measurement, entity’s own equity instruments


IFRS 13.93 d Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]]




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities


Text


label


Description of change in valuation technique used in fair value measurement, liabilities


IFRS 13.93 d Disclosure




documentation


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]]




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal


Text


label


Description of change in valuation technique used to measure fair value less costs of disposal


IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure




documentation


The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]]




ifrs-full


DescriptionOfChangeOfInvestmentEntityStatus


Text


label


Description of change of investment entity status


IFRS 12.9B Disclosure




documentation


The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]




ifrs-full


DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital


Text


label


Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital


IAS 1.135 c Disclosure




documentation


The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.




ifrs-full


DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges


Text


label


Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes


IFRS 7.35G c Disclosure




documentation


The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.




ifrs-full


DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise


Text


label


Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise


IFRS 17.124 c Disclosure




documentation


The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.




ifrs-full


DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


Text


label


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


IAS 19.145 c Disclosure




documentation


The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]




ifrs-full


DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17


Text


label


Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17


IFRS 17.128 c Disclosure




documentation


The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


Text


label


Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods


IFRS 17.117 b Disclosure




documentation


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.




ifrs-full


DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17


Text


label


Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17


IFRS 17.124 c Disclosure




documentation


The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17


Text


label


Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17


IFRS 17.124 c Disclosure




documentation


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.




ifrs-full


DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale


Text


label


Description of changes in plan to sell non-current asset or disposal group held for sale


IFRS 5.42 Disclosure




documentation


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]]




ifrs-full


DescriptionOfChangesInServiceConcessionArrangement


Text


label


Description of changes in service concession arrangement


SIC 29.6 d Disclosure




documentation


The description of changes in a service concession arrangement. [Refer: Service concession arrangements [domain]]




ifrs-full


DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory


Text block


label


Description of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block]


IFRS 7.24J c Disclosure




documentation


The description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform.




ifrs-full


DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired


Text


label


Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired


Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements


Text


label


Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure


Expired 2023-01-01 IFRS 7.36 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014


Text


label


Description of collateral held as security and other credit enhancements


IFRS 7.35K b Disclosure




documentation


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]




ifrs-full


DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied


Text


label


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


IFRS 7.36 b Disclosure




documentation


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]




ifrs-full


DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral


Text


label


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


IFRS 7.15 c Disclosure




documentation


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.




ifrs-full


DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities


Text


label


Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities


IFRS 12.29 d Disclosure




documentation


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]; Total for all unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]




ifrs-full


DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport


Text


label


Description of compliance with IFRSs if applied for interim financial report


IAS 34.19 Disclosure




documentation


The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]




ifrs-full


DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures


Text


label


Description of composition of underlying items for contracts with direct participation features


IFRS 17.111 Disclosure




documentation


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.




ifrs-full


DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue


Text


label


Description of conclusion why transaction price was not best evidence of fair value


IFRS 7.28 c Disclosure




documentation


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.




ifrs-full


DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost


Text


label


Description of contractual agreement or stated policy for charging net defined benefit cost


IAS 19.149 a Disclosure




documentation


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]]




ifrs-full


DescriptionOfConversionOfDebtToEquity


Text


label


Description of conversion of debt to equity


IAS 7.44 c Example




documentation


The description of the non-cash conversion of debt to equity.




ifrs-full


DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach


Text


label


Description of criteria satisfied when using premium allocation approach


IFRS 17.97 a Disclosure




documentation


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.




ifrs-full


DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness


Text


label


Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business


IAS 40.75 c Disclosure




documentation


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]




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation


Text


label


Description of cross-reference to disclosures about activities subject to rate regulation


IFRS 14.31 Disclosure




documentation


The description of cross-reference to disclosures about activities subject to rate regulation.




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements


Text


label


Description of cross-reference to disclosures about credit risk presented outside financial statements


IFRS 7.35C Disclosure




documentation


The description of cross-reference to disclosures about credit risk presented outside the financial statements.




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements


Text


label


Description of cross-reference to disclosures about hedge accounting presented outside financial statements


IFRS 7.21B Disclosure




documentation


The description of cross-reference to disclosures about hedge accounting presented outside financial statements.




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutLeases


Text


label


Description of cross-reference to disclosures about leases


IFRS 16.52 Disclosure




documentation


The description of cross-reference to disclosures about leases.




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments


Text


label


Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments


IFRS 7.B6 Disclosure




documentation


The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements


Text


label


Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements


IAS 19.150 Disclosure




documentation


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]]




ifrs-full


DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements


Text


label


Description of cross-reference to disclosures presented outside interim financial statements


IAS 34.16A Disclosure




documentation


The description of cross-reference to disclosures presented outside interim financial statements.




ifrs-full


DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed


Text


label


Description of currency in which supplementary information is displayed


IAS 21.57 b Disclosure




documentation


The description of the currency in which the entity’s supplementary information is displayed.




ifrs-full


DescriptionOfCurrentAndFormerWayOfAggregatingAssets


Text


label


Description of current and former way of aggregating assets


IAS 36.130 d (iii) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary


Text


label


Description of current commitments or intentions to provide support to subsidiary


IFRS 12.19D b Disclosure




documentation


The description of current commitments or intentions to provide support to a subsidiary. [Refer: Total for all subsidiaries [member]]




ifrs-full


DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable


Text


label


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


IFRS 7.19 Disclosure




documentation


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.




ifrs-full


DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable


Text


label


Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable


IFRS 7.18 a Disclosure




documentation


The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.




ifrs-full


DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities


Text


label


Description of difficulties structured entity experienced in financing its activities


IFRS 12.B26 f Example




documentation


The description of the difficulties that a structured entity has experienced in financing its activities.




ifrs-full


DescriptionOfDiscountRatesAppliedToCashFlowProjections


Percent


label


Discount rate applied to cash flow projections


IAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure




documentation


The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse


Percent


label


Discount rate used in current estimate of value in use


IAS 36.130 g Disclosure




documentation


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.




ifrs-full


DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse


Percent


label


Discount rate used in previous estimate of value in use


IAS 36.130 g Disclosure




documentation


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.




ifrs-full


DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification


Percent


label


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


IFRS 7.12C a Disclosure




documentation


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]




ifrs-full


DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements


Text


label


Description of effect of changing business model for managing financial assets on financial statements


IFRS 7.12B b Disclosure




documentation


The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]




ifrs-full


DescriptionOfEffectOfRegulatoryFrameworkOnPlan


Text


label


Description of effect of regulatory framework on plan


IAS 19.139 a (ii) Disclosure




documentation


The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [domain]]




ifrs-full


DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets


Text


label


Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets


IFRS 3.B64 g (iii) Disclosure




documentation


The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.




ifrs-full


DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate


Text


label


Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date


IAS 12.81 k Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment


Text


label


Description of existence of restrictions on title, property, plant and equipment


IAS 16.74 a Disclosure




documentation


The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


DescriptionOfExistenceOfThirdpartyCreditEnhancement


Text


label


Description of existence of third-party credit enhancement


IFRS 13.98 Disclosure




documentation


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]]




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations


Text block


label


Disclosure of expected impact of initial application of new standards or interpretations [text block]


IAS 8.30 b Disclosure




documentation


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.




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract


 


label


Disclosure of expected impact of initial application of new standards or interpretations [abstract]


 




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems


Line items


label


Disclosure of expected impact of initial application of new standards or interpretations [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable


Table


label


Disclosure of expected impact of initial application of new standards or interpretations [table]


IAS 8.30 b Disclosure




documentation


Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.




ifrs-full


DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination


Text


label


Description of expected timing of outflows, contingent liabilities in business combination


IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure




documentation


The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


DescriptionOfExpectedTimingOfOutflowsOtherProvisions


Text


label


Description of expected timing of outflows, other provisions


IAS 37.85 a Disclosure




documentation


The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]




ifrs-full


DescriptionOfExpectedVolatilityShareOptionsGranted


Percent


label


Expected volatility, share options granted


IFRS 2.47 a (i) Disclosure




documentation


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.




ifrs-full


DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits


Text


label


Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits


IAS 12.81 e Disclosure




documentation


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]]




ifrs-full


DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated


Text


label


Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated


IFRS 3.B64 g (iii) Disclosure




documentation


The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.




ifrs-full


DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise


Text


label


Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise


IFRS 17.124 a Disclosure




documentation


The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.




ifrs-full


DescriptionOfExposureToRisk


Text


label


Description of exposure to risk


IFRS 7.33 a Disclosure




documentation


The description of exposures to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations


Text


label


Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations


IAS 19.148 b Disclosure




documentation


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]]




ifrs-full


DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer


Text


label


Description of extent to which fair value of investment property is based on valuation by independent valuer


IAS 40.75 e Disclosure




documentation


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]




ifrs-full


DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab


Text


label


Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)


IFRS 1.31A Disclosure




documentation


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.




ifrs-full


DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B


Text


label


Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B


IFRS 1.31B Disclosure




documentation


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.




ifrs-full


DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified


Text


label


Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified


IFRS 12.29 c Disclosure




documentation


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; Total for all unconsolidated structured entities [member]]




ifrs-full


DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod


Text


label


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


IFRS 17.123 Disclosure




documentation


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.




ifrs-full


DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative


Text


label


Description of fact and reason why sensitivity analyses are unrepresentative


IFRS 7.42 Disclosure




documentation


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: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes


Text


label


Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes


IFRS 7.24D Disclosure




documentation


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.




ifrs-full


DescriptionOfFactorsThatMakeUpGoodwillRecognised


Text


label


Description of factors that make up goodwill recognised


IFRS 3.B64 e Disclosure




documentation


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]




ifrs-full


DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable


Text block


label


Description of fact that estimating amount of change in accounting estimate is impracticable [text block]


IAS 8.40 Disclosure




documentation


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.




ifrs-full


DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets


Text


label


Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments


Text


label


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


IFRS 13.93 h (ii) Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities


Text


label


Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod


Text


label


Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method


IFRS 11.C4 Disclosure




documentation


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.




ifrs-full


DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse


Text


label


Description of fact that highest and best use of non-financial asset differs from current use


IFRS 13.93 i Disclosure




documentation


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.




ifrs-full


DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable


Text


label


Description of fact that impact of initial application of new IFRS is not known or reasonably estimable


IAS 8.31 e (ii) Example




documentation


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]]




ifrs-full


DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan


Text


label


Description of fact that multi-employer or state plan is defined benefit plan


IAS 19.148 d (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly


Text


label


Description of fact that new or amended IFRS Standard is applied early


Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure




documentation


The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.




ifrs-full


DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument


Text


label


Description of financial instruments designated as hedging instruments


Expired 2023-01-01 IFRS 7.22 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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; Classes of financial instruments [domain]; Financial assets]




ifrs-full


DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably


Text


label


Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably


Expired 2023-01-01 IFRS 7.30 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity


Text


label


Description of financial risk management related to agricultural activity


IAS 41.49 c Disclosure




documentation


The description of financial risk management related to agricultural activity.




ifrs-full


DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur


Text


label


Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur


IFRS 7.23F Disclosure




documentation


The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.




ifrs-full


DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets


Text


label


Description of frequency and methods for testing procedures of pricing models, assets


IFRS 13.93 g Example, IFRS 13.IE65 b Example




documentation


The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.




ifrs-full


DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments


Text


label


Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments


IFRS 13.93 g Example, IFRS 13.IE65 b Example




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities


Text


label


Description of frequency and methods for testing procedures of pricing models, liabilities


IFRS 13.93 g Example, IFRS 13.IE65 b Example




documentation


The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.




ifrs-full


DescriptionOfFullyAmortisedIntangibleAssets


Text


label


Description of fully amortised intangible assets


IAS 38.128 a Example




documentation


The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]




ifrs-full


DescriptionOfFunctionalCurrency


Text


label


Description of functional currency


IAS 21.53 Disclosure, IAS 21.57 c Disclosure




documentation


The description of the currency of the primary economic environment in which the entity operates.




ifrs-full


DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions


Text


label


Description of funding arrangements and funding policy that affect future contributions


IAS 19.147 a Disclosure, IAS 19.148 a Disclosure




documentation


The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [domain]]




ifrs-full


DescriptionOfFundingPolicy


Text


label


Description of funding policy


IAS 26.35 c Disclosure




documentation


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.




ifrs-full


DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets


Text


label


Description of group within entity that decides entity’s valuation policies and procedures, assets


IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example




documentation


The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.




ifrs-full


DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments


Text


label


Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments


IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example




documentation


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.




ifrs-full


DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities


Text


label


Description of group within entity that decides entity’s valuation policies and procedures, liabilities


IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example




documentation


The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.




ifrs-full


DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections


Percent


label


Growth rate used to extrapolate cash flow projections


IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed


Text


label


Description of hedging instruments used to hedge risk exposures and how they are used


IFRS 7.22B a Disclosure




documentation


The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [domain]]




ifrs-full


DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates


Text


label


Description of historical information about counterparty default rates


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of historical information about default rates of the party to the transaction other than the entity.




ifrs-full


DescriptionOfHowAcquirerObtainedControlOfAcquiree


Text


label


Description of how acquirer obtained control of acquiree


IFRS 3.B64 d Disclosure




documentation


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.




ifrs-full


DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets


Text


label


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


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments


Text


label


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


IFRS 13.93 h (ii) Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities


Text


label


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


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable


Text


label


Description of how entity determined maximum economic benefit available


IAS 19.141 c (iv) Disclosure




documentation


The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, i.e. whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [domain]]




ifrs-full


DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets


Text


label


Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets


IFRS 13.93 g Example, IFRS 13.IE65 d Example




documentation


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.




ifrs-full


DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments


Text


label


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


IFRS 13.93 g Example, IFRS 13.IE65 d Example




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities


Text


label


Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities


IFRS 13.93 g Example, IFRS 13.IE65 d Example




documentation


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.




ifrs-full


DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored


Text


label


Description of how entity determined which structured entities it sponsored


IFRS 12.27 a Disclosure




documentation


The description of how the entity has determined which structured entities it has sponsored.




ifrs-full


DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17


Text


label


Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17


IFRS 17.127 Disclosure




documentation


The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness


Text


label


Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness


IFRS 7.22B b Disclosure




documentation


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 [domain]; Hedged items [domain]]




ifrs-full


DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre


Text


label


Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are


IFRS 7.22B c Disclosure




documentation


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]




ifrs-full


DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships


Text


label


Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships


IFRS 7.24H c Disclosure




documentation


The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.




ifrs-full


DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17


Text


label


Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17


IFRS 17.132 a Disclosure




documentation


The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]




ifrs-full


DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets


Text


label


Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets


IFRS 7.23C b (ii) Disclosure




documentation


The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.




ifrs-full


DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses


Text


label


Description of how forward-looking information has been incorporated into determination of expected credit losses


IFRS 7.35G b Disclosure




documentation


The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.




ifrs-full


DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty


Text


label


Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty


IFRS 14.30 c Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Text


label


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


IFRS 3.B64 m Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


DescriptionOfHowManagementDeterminesConcentrations


Text


label


Description of how management determines concentrations


IFRS 7.B8 a Disclosure




documentation


The description of how management determines concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets


Text


label


Description of how third-party information was taken into account when measuring fair value, assets


IFRS 13.92 Example, IFRS 13.IE64 b Example




documentation


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.




ifrs-full


DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments


Text


label


Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments


IFRS 13.92 Example, IFRS 13.IE64 b Example




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities


Text


label


Description of how third-party information was taken into account when measuring fair value, liabilities


IFRS 13.92 Example, IFRS 13.IE64 b Example




documentation


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.




ifrs-full


DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate


Text


label


Description of identification of financial statements to which separate financial statements relate


IAS 27.17 Disclosure




documentation


The description of the identity of financial statements to which separate financial statements relate.




ifrs-full


DescriptionOfIdentityOfRateRegulators


Text


label


Description of identity of rate regulator(s)


IFRS 14.30 b Disclosure




documentation


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.




ifrs-full


DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax


Text


label


Description of impact of rate regulation on current and deferred tax


IFRS 14.34 Disclosure




documentation


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.




ifrs-full


DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan


Text


label


Description of information about surplus or deficit of multi-employer or state plan


IAS 19.148 d (iv) Disclosure




documentation


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]]




ifrs-full


DescriptionOfInformationWhereFairValueDisclosuresNotRequired


Text


label


Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably


Expired 2023-01-01 IFRS 7.30 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.




ifrs-full


DescriptionOfInitialApplicationOfStandardsOrInterpretations


Text block


label


Disclosure of initial application of standards or interpretations [text block]


IAS 8.28 Disclosure




documentation


The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]




ifrs-full


DescriptionOfInputsToOptionPricingModelShareOptionsGranted


Text


label


Description of inputs to option pricing model, share options granted


IFRS 2.47 a (i) Disclosure




documentation


The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]




ifrs-full


DescriptionOfInputsUsedInFairValueMeasurementAssets


Text


label


Description of inputs used in fair value measurement, assets


IFRS 13.93 d Disclosure




documentation


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.




ifrs-full


DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of inputs used in fair value measurement, entity’s own equity instruments


IFRS 13.93 d Disclosure




documentation


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.




ifrs-full


DescriptionOfInputsUsedInFairValueMeasurementLiabilities


Text


label


Description of inputs used in fair value measurement, liabilities


IFRS 13.93 d Disclosure




documentation


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.




ifrs-full


DescriptionOfIntentionsToProvideSupportToStructuredEntity


Text


label


Description of intentions to provide support to structured entity


IFRS 12.17 Disclosure, IFRS 12.31 Disclosure




documentation


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.




ifrs-full


DescriptionOfInternalCreditRatingsProcess


Text


label


Description of internal credit ratings process


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the entity’s process for internal credit ratings. [Refer: Total for all internal credit grades [member]]




ifrs-full


DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets


Text


label


Description of internal reporting procedures for discussing and assessing fair value measurements, assets


IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example




documentation


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.




ifrs-full


DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments


Text


label


Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments


IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities


Text


label


Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities


IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example




documentation


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.




ifrs-full


DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets


Text


label


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


IFRS 13.93 h (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments


Text


label


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


IFRS 13.93 h (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities


Text


label


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


IFRS 13.93 h (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel


Text


label


Description of investment property, at cost or in accordance with IFRS 16 within fair value model


IAS 40.78 a Disclosure




documentation


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]




ifrs-full


DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel


Text


label


Description of investment property where fair value information is unreliable, cost model


IAS 40.79 e (i) Disclosure




documentation


The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]




ifrs-full


DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome


Text


label


Description of investments in equity instruments designated at fair value through other comprehensive income


IFRS 7.11A a Disclosure




documentation


The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]




ifrs-full


DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers


Text


label


Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers


IFRS 15.123 Disclosure




documentation


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]




ifrs-full


DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments


Text


label


Description of judgements made by management in applying aggregation criteria for operating segments


IFRS 8.22 aa Disclosure




documentation


The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]




ifrs-full


DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers


Text


label


Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers


IFRS 15.127 a Disclosure




documentation


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]




ifrs-full


DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate


Text


label


Description of justification for using growth rate that exceeds long-term average growth rate


IAS 36.134 d (iv) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections


Text


label


Description of key assumptions on which management has based cash flow projections


IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal


Text


label


Description of key assumptions on which management has based determination of fair value less costs of disposal


IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised


Text


label


Description of level of fair value hierarchy within which fair value measurement is categorised


IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


Text


label


Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions


IAS 19.145 b Disclosure




documentation


The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]




ifrs-full


DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised


Text


label


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


IFRS 3.B64 p (ii) Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments


Text


label


Description of line item in statement of comprehensive income that includes reclassification adjustments


IFRS 7.24C b (v) Disclosure




documentation


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.




ifrs-full


DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness


Text


label


Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness


IFRS 7.24C a (ii) Disclosure, IFRS 7.24C b (iii) Disclosure




documentation


The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]




ifrs-full


DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem


Text


label


Description of line item in statement of financial position that includes hedged item


IFRS 7.24B a (iii) Disclosure




documentation


The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [domain]]




ifrs-full


DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument


Text


label


Description of line item in statement of financial position that includes hedging instrument


IFRS 7.24A b Disclosure




documentation


The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [domain]]




ifrs-full


DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Text


label


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


IFRS 3.B64 m Disclosure




documentation


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: Total for all business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]




ifrs-full


DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Text


label


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


IFRS 3.B64 l (iii) Disclosure




documentation


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: Total for all business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]




ifrs-full


DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets


Text


label


Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets


IFRS 13.93 e (ii) Disclosure




documentation


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]




ifrs-full


DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (ii) Disclosure




documentation


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]; Classes of entity’s own equity instruments [domain]; Other comprehensive income]




ifrs-full


DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities


Text


label


Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities


IFRS 13.93 e (ii) Disclosure




documentation


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]




ifrs-full


DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised


Text


label


Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised


IFRS 12.9B c Disclosure




documentation


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]; Total for all subsidiaries [member]]




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets


Text


label


Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets


IFRS 13.93 e (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (i) Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities


Text


label


Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities


IFRS 13.93 e (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement


Text


label


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


IFRS 13.93 f Disclosure




documentation


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]]




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement


Text


label


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


IFRS 13.93 f Disclosure




documentation


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]; Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement


Text


label


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


IFRS 13.93 f Disclosure




documentation


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]]




ifrs-full


DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded


Text


label


Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included


IAS 36.126 a Disclosure




documentation


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]




ifrs-full


DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed


Text


label


Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed


IAS 36.126 b Disclosure




documentation


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]




ifrs-full


DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16


Text


label


Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16


IAS 16.74A b Disclosure




documentation


Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities]




ifrs-full


DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised


Text


label


Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised


IFRS 12.29 b Disclosure




documentation


The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.




ifrs-full


DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities


Text


label


Description of line items in statement of financial position which include lease liabilities


IFRS 16.47 b Disclosure




documentation


The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]




ifrs-full


DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets


Text


label


Description of line items in statement of financial position which include right-of-use assets


IFRS 16.47 a (ii) Disclosure




documentation


The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]




ifrs-full


DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation


Text


label


Description of link between reimbursement right and related obligation


IAS 19.140 b Disclosure




documentation


The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]




ifrs-full


DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination


Text


label


Description of major assumptions made concerning future events, contingent liabilities in business combination


IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure




documentation


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: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions


Text


label


Description of major assumptions made concerning future events, other provisions


IAS 37.85 b Disclosure




documentation


The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]




ifrs-full


DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions


Text


label


Description of management’s approach to determining values assigned to key assumptions


IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure




documentation


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.




ifrs-full


DescriptionOfManagingLiquidityRisk


Text block


label


Disclosure of how entity manages liquidity risk [text block]


IFRS 7.39 c Disclosure




documentation


The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]




ifrs-full


DescriptionOfMaterialReconcilingItems


Text


label


Description of material reconciling items


IFRS 8.28 Disclosure




documentation


The description of all material reconciling items. [Refer: Material reconciling items [member]]




ifrs-full


DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement


Text


label


Description of maximum term of options granted for share-based payment arrangement


IFRS 2.45 a Disclosure




documentation


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: Types of share-based payment arrangements [domain]]




ifrs-full


DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate


Text


label


Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date


IFRS 3.B64 o (i) Disclosure




documentation


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: Total for all business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]




ifrs-full


DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


Text


label


Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.B42 Disclosure




documentation


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]




ifrs-full


DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


Text


label


Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.B42 Disclosure




documentation


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]




ifrs-full


DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement


Text


label


Description of method of settlement for share-based payment arrangement


IFRS 2.45 a Disclosure




documentation


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: Types of share-based payment arrangements [domain]]




ifrs-full


DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss


Text


label


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


IFRS 7.11 c Disclosure




documentation


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]; Classes of financial instruments [domain]; Other comprehensive income]




ifrs-full


DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


Text


label


Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions


IAS 19.145 b Disclosure




documentation


The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]




ifrs-full


DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17


Text


label


Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17


IFRS 17.128 b Disclosure




documentation


The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets


Text


label


Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets


IFRS 13.93 g Example, IFRS 13.IE65 e Example




documentation


The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.




ifrs-full


DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments


IFRS 13.93 g Example, IFRS 13.IE65 e Example




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities


Text


label


Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities


IFRS 13.93 g Example, IFRS 13.IE65 e Example




documentation


The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.




ifrs-full


DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


Text


label


Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods


IFRS 17.117 a Disclosure




documentation


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.




ifrs-full


DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue


Text


label


Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue


IFRIC 17.17 c Disclosure




documentation


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]




ifrs-full


DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17


Text


label


Description of methods used to measure risks that arise from contracts within scope of IFRS 17


IFRS 17.124 b Disclosure




documentation


The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers


Text


label


Description of methods used to recognise revenue from contracts with customers


IFRS 15.124 a Disclosure




documentation


The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]




ifrs-full


DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach


Text


label


Description of method to recognise insurance acquisition cash flows when using premium allocation approach


IFRS 17.97 c Disclosure




documentation


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)]




ifrs-full


DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted


Text


label


Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted


IFRS 2.47 a (i) Disclosure




documentation


The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.




ifrs-full


DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers


Text


label


Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers


IFRS 15.127 b Disclosure




documentation


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]




ifrs-full


DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate


Text block


label


Description of nature of accounting errors in prior periods [text block]


IAS 8.49 a Disclosure




documentation


The description of the nature of accounting errors in prior periods.




ifrs-full


DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration


Text


label


Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration


IFRS 3.B67 a (iii) Disclosure




documentation


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; Total for all business combinations [member]]




ifrs-full


DescriptionOfNatureAndAmountOfChangeInAccountingEstimate


Text block


label


Description of nature of change in accounting estimate [text block]


IAS 8.39 Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod


Text


label


Description of nature and amount of change in estimate during final interim period


IAS 34.26 Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureAndCarryingAmountOfAssetsObtained


Text


label


Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements


IFRS 7.38 a Disclosure




documentation


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]




ifrs-full


DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments


Text


label


Description of nature and effect of any asymmetrical allocations to reportable segments


IFRS 8.27 f Disclosure




documentation


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]]




ifrs-full


DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements


Text


label


Description of nature and extent of government grants for agricultural activity recognised in financial statements


IAS 41.57 a Disclosure




documentation


The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]




ifrs-full


DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements


Text


label


Description of nature and extent of government grants recognised in financial statements


IAS 20.39 b Disclosure




documentation


The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]




ifrs-full


DescriptionOfNatureAndExtentOfRateregulatedActivity


Text


label


Description of nature and extent of rate-regulated activity


IFRS 14.30 a Disclosure




documentation


The description of the nature and extent of the rate-regulated activity. [Refer: Types of rate-regulated activities [domain]]




ifrs-full


DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent


Text


label


Description of nature and extent of significant restrictions on transfer of funds to entity


IFRS 12.19D a Disclosure, IFRS 12.22 a Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup


Text


label


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


IFRS 12.13 b Disclosure




documentation


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; Total for all subsidiaries [member]]




ifrs-full


DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue


Text


label


Description of nature and financial effect of business combinations after reporting period before statements authorised for issue


IFRS 3.59 b Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod


Text


label


Description of nature and financial effect of business combinations during period


IFRS 3.59 a Disclosure




documentation


The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Total for all business combinations [member]]




ifrs-full


DescriptionOfNatureAndPurposeOfReservesWithinEquity


Text


label


Description of nature and purpose of reserves within equity


IAS 1.79 b Disclosure




documentation


The description of the nature and purpose of reserves within equity. [Refer: Other reserves]




ifrs-full


DescriptionOfNatureOfActivitiesOfBiologicalAssets


Text


label


Description of nature of activities of biological assets


IAS 41.46 a Disclosure




documentation


The description of the nature of activities involving biological assets. [Refer: Biological assets]




ifrs-full


DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


Text


label


Description of nature of assets with significant risk of material adjustments within next financial year


IAS 1.125 a Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureOfBenefitsProvidedByPlan


Text


label


Description of nature of benefits provided by plan


IAS 19.139 a (i) Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfNatureOfChangeInAccountingPolicy


Text


label


Description of nature of change in accounting policy


IAS 8.28 c Disclosure




documentation


The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]




ifrs-full


DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss


Text


label


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


IFRS 8.27 e Disclosure




documentation


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]]




ifrs-full


DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue


Text


label


Description of nature of class of assets measured at fair value


IFRS 13.92 Example, IFRS 13.IE64 a Example




documentation


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]]




ifrs-full


DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue


Text


label


Description of nature of class of entity’s own equity instruments measured at fair value


IFRS 13.92 Example, IFRS 13.IE64 a Example




documentation


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]; Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue


Text


label


Description of nature of class of liabilities measured at fair value


IFRS 13.92 Example, IFRS 13.IE64 a Example




documentation


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]]




ifrs-full


DescriptionOfNatureOfContingentAssets


Text


label


Description of nature of contingent assets


IAS 37.89 Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureOfCounterparty


Text


label


Description of nature of counterparty


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the nature of the party to a transaction other than the entity.




ifrs-full


DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets


Text


label


Description of nature of differences between measurements of reportable segments’ assets and entity’s assets


IFRS 8.27 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities


Text


label


Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities


IFRS 8.27 d Disclosure




documentation


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]]




ifrs-full


DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations


Text


label


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


IFRS 8.27 b Disclosure




documentation


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]]




ifrs-full


DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities


Text


label


Description of nature of entity’s operations and principal activities


IAS 1.138 b Disclosure




documentation


The description of the nature of the entity’s operations and principal activities.




ifrs-full


DescriptionOfNatureOfEntitysRelationshipWithAssociate


Text


label


Description of nature of entity’s relationship with associate


IFRS 12.21 a (ii) Disclosure




documentation


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: Total for all associates [member]]




ifrs-full


DescriptionOfNatureOfEntitysRelationshipWithJointOperation


Text


label


Description of nature of entity’s relationship with joint operation


IFRS 12.21 a (ii) Disclosure




documentation


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: Total for all joint operations [member]]




ifrs-full


DescriptionOfNatureOfEntitysRelationshipWithJointVenture


Text


label


Description of nature of entity’s relationship with joint venture


IFRS 12.21 a (ii) Disclosure




documentation


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: Total for all joint ventures [member]]




ifrs-full


DescriptionOfNatureOfFinancialStatements


Text


label


Description of nature of financial statements


IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure




documentation


The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).




ifrs-full


DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer


Text


label


Description of nature of goods or services that entity has promised to transfer


IFRS 15.119 c Disclosure




documentation


The description of the nature of the goods or services that the entity has promised to transfer to customers.




ifrs-full


DescriptionOfNatureOfImpendingChangeInAccountingPolicy


Text


label


Description of nature of impending change in accounting policy


IAS 8.31 b Example




documentation


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.




ifrs-full


DescriptionOfNatureOfIndividualAsset


Text


label


Description of nature of individual asset


IAS 36.130 c (i) Disclosure




documentation


The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]




ifrs-full


DescriptionOfNatureOfInterestInFunds


Text


label


Description of nature of interest in funds


IFRIC 5.11 Disclosure




documentation


The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.




ifrs-full


DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


Text


label


Description of nature of liabilities with significant risk of material adjustments within next financial year


IAS 1.125 a Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs


Text


label


Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs


IFRS 1.22 b Disclosure




documentation


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]]




ifrs-full


DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation


Text


label


Description of nature of necessary adjustments to provide comparative information


IAS 1.42 b Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod


Text


label


Description of nature of non-adjusting event after reporting period


IAS 10.21 a Disclosure




documentation


The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [domain]]




ifrs-full


DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue


Text


label


Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue


IFRIC 17.17 a Disclosure




documentation


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.




ifrs-full


DescriptionOfNatureOfObligationContingentLiabilities


Text


label


Description of nature of obligation, contingent liabilities


IAS 37.86 Disclosure




documentation


The description of the nature of the obligation for contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination


Text


label


Description of nature of obligation, contingent liabilities in business combination


IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure




documentation


The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


DescriptionOfNatureOfObligationOtherProvisions


Text


label


Description of nature of obligation, other provisions


IAS 37.85 a Disclosure




documentation


The description of the nature of the obligation for other provisions. [Refer: Other provisions]




ifrs-full


DescriptionOfNatureOfReclassificationOrChangesInPresentation


Text


label


Description of nature of reclassifications or changes in presentation


IAS 1.41 a Disclosure




documentation


The description of the nature of reclassifications or changes in presentation.




ifrs-full


DescriptionOfNatureOfRegulatoryRatesettingProcess


Text


label


Description of nature of regulatory rate-setting process


IFRS 14.30 a Disclosure




documentation


The description of the nature of the regulatory rate-setting process.




ifrs-full


DescriptionOfNatureOfRelatedPartyRelationship


Text


label


Description of nature of related party relationship


IAS 24.18 Disclosure




documentation


The description of the nature of the related party relationships. [Refer: Total for all related parties [member]]




ifrs-full


DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities


Text


label


Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities


IFRS 7.42D c Disclosure




documentation


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 [domain]; Financial assets]




ifrs-full


DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower


Text


label


Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights


IFRS 12.9 b Example




documentation


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.




ifrs-full


DescriptionOfNatureOfRisksBeingHedged


Text


label


Description of nature of risks being hedged


Expired 2023-01-01 IFRS 7.22 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the nature of risks being hedged.




ifrs-full


DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy


Text


label


Description of nature of voluntary change in accounting policy


IAS 8.29 a Disclosure




documentation


The description of the nature of a voluntary change in accounting policy.




ifrs-full


DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified


Text


label


Description of non-current asset or disposal group held for sale which were sold or reclassified


IFRS 5.41 a Disclosure




documentation


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]]




ifrs-full


DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets


Text


label


Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce


IAS 41.46 b Disclosure




documentation


The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]




ifrs-full


DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk


Text


label


Description of objectives, policies and processes for managing risk


IFRS 7.33 b Disclosure




documentation


The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17


Text


label


Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17


IFRS 17.124 b Disclosure




documentation


The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations


Text


label


Description of obligations for returns, refunds and other similar obligations


IFRS 15.119 d Disclosure




documentation


The description of obligations for returns, refunds and other similar obligations in contracts with customers.




ifrs-full


DescriptionOfOptionLifeShareOptionsGranted


Decimal, duration


label


Option life, share options granted


IFRS 2.47 a (i) Disclosure




documentation


The option life of share options granted.




ifrs-full


DescriptionOfOptionPricingModelShareOptionsGranted


Text


label


Description of option pricing model, share options granted


IFRS 2.47 a (i) Disclosure




documentation


The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]




ifrs-full


DescriptionOfOtherEquityInterest


Text


label


Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital


IAS 1.80 Disclosure




documentation


The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Classes of share capital [domain]; Other equity interest]




ifrs-full


DescriptionOfOtherInformationUsedToAssessCreditQuality


Text


label


Description of other information used to assess credit quality


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]]




ifrs-full


DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted


Text


label


Description of other inputs to options pricing model, share options granted


IFRS 2.47 a (i) Disclosure




documentation


The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]




ifrs-full


DescriptionOfOtherTransactionsThatAreCollectivelySignificant


Text


label


Description of other transactions that are collectively significant


IAS 24.26 b (ii) Disclosure




documentation


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.




ifrs-full


DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices


Text


label


Description of performance obligations to arrange for another party to transfer goods or services


IFRS 15.119 c Disclosure




documentation


The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [domain]]




ifrs-full


DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss


Text


label


Description of periods when cash flows affect profit or loss


Expired 2023-01-01 IFRS 7.23 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]




ifrs-full


DescriptionOfPeriodsWhenCashFlowsExpectedToOccur


Text


label


Description of periods when cash flows expected to occur


Expired 2023-01-01 IFRS 7.23 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]




ifrs-full


DescriptionOfPlanAmendmentsCurtailmentsAndSettlements


Text


label


Description of plan amendments, curtailments and settlements


IAS 19.139 c Disclosure




documentation


The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [domain]]




ifrs-full


DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations


Text block


label


Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]


IFRS 7.38 b Disclosure




documentation


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]]




ifrs-full


DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities


Text block


label


Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]


IAS 19.149 b Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets


Text


label


Description of policy for determining when transfers between levels are deemed to have occurred, assets


IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure




documentation


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.




ifrs-full


DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments


Text


label


Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments


IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities


Text


label


Description of policy for determining when transfers between levels are deemed to have occurred, liabilities


IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure




documentation


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.




ifrs-full


DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively


Text


label


Description of practical expedients used when applying IFRS 15 retrospectively


IFRS 15.C6 a Disclosure




documentation


The description of the practical expedients that have been used when applying IFRS 15 retrospectively.




ifrs-full


DescriptionOfPresentationCurrency


Text


label


Description of presentation currency


IAS 1.51 d Disclosure, IAS 21.53 Disclosure




documentation


The description of the currency in which the financial statements are presented.




ifrs-full


DescriptionOfPrimaryReasonsForBusinessCombination


Text


label


Description of primary reasons for business combination


IFRS 3.B64 d Disclosure




documentation


The description of the primary reasons for a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets


Text


label


Description of process for analysing changes in fair value measurements, assets


IFRS 13.93 g Example, IFRS 13.IE65 c Example




documentation


The description of the process for analysing changes in the fair value measurements of assets from period to period.




ifrs-full


DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments


Text


label


Description of process for analysing changes in fair value measurements, entity’s own equity instruments


IFRS 13.93 g Example, IFRS 13.IE65 c Example




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities


Text


label


Description of process for analysing changes in fair value measurements, liabilities


IFRS 13.93 g Example, IFRS 13.IE65 c Example




documentation


The description of the process for analysing changes in the fair value measurements of liabilities from period to period.




ifrs-full


DescriptionOfRatingAgenciesUsed


Text


label


Description of rating agencies used


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG24 b Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]




ifrs-full


DescriptionOfReasonForChangeInFunctionalCurrency


Text


label


Description of reason for change in functional currency


IAS 21.54 Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis


Text


label


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


IFRS 7.40 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome


Text


label


Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income


IFRS 7.11B a Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonForReclassificationOrChangesInPresentation


Text


label


Description of reason for reclassifications or changes in presentation


IAS 1.41 c Disclosure




documentation


The description of the reason for the reclassifications or changes in presentation.




ifrs-full


DescriptionOfReasonForUsingLongerOrShorterReportingPeriod


Text


label


Description of reason for using longer or shorter reporting period


IAS 1.36 a Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonForUsingPresentationAlternative


Text


label


Description of reason for using presentation alternative


IFRS 7.11A b Disclosure




documentation


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]




ifrs-full


DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


Text


label


Description of reason for derecognition of financial assets measured at amortised cost


IFRS 7.20A Disclosure




documentation


The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]




ifrs-full


DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent


Text


label


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


IFRS 7.11 b Disclosure




documentation


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]




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets


Text


label


Description of reasons for change in valuation technique used in fair value measurement, assets


IFRS 13.93 d Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments


IFRS 13.93 d Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]]




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities


Text


label


Description of reasons for change in valuation technique used in fair value measurement, liabilities


IFRS 13.93 d Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal


Text


label


Description of reasons for change in valuation technique used to measure fair value less costs of disposal


IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure




documentation


The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]]




ifrs-full


DescriptionOfReasonsForChangeOfInvestmentEntityStatus


Text


label


Description of reasons for change of investment entity status


IFRS 12.9B Disclosure




documentation


The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]




ifrs-full


DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


Text


label


Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions


IAS 19.145 c Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17


Text


label


Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17


IFRS 17.128 c Disclosure




documentation


The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


Text


label


Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods


IFRS 17.117 b Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified


Text


label


Description of reasons for changing way cash-generating unit is identified


IAS 36.130 d (iii) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics


Text


label


Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics


IFRS 12.9A Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17


Text


label


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


IFRS 17.C33 b Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation


Text


label


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


IFRS 9.7.2.34 d Disclosure




documentation


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]




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9


Text


label


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


IFRS 7.42J b Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation


Text


label


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


IFRS 9.7.2.34 d Disclosure




documentation


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]




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17


Text


label


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 made by IFRS 17


IFRS 9.7.2.42 d Disclosure




documentation


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 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]




ifrs-full


DescriptionOfReasonsForFairValueMeasurementAssets


Text


label


Description of reasons for fair value measurement, assets


IFRS 13.93 a Disclosure




documentation


The description of the reasons for the fair value measurement of assets.




ifrs-full


DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of reasons for fair value measurement, entity’s own equity instruments


IFRS 13.93 a Disclosure




documentation


The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfReasonsForFairValueMeasurementLiabilities


Text


label


Description of reasons for fair value measurement, liabilities


IFRS 13.93 a Disclosure




documentation


The description of the reasons for the fair value measurement of liabilities.




ifrs-full


DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo


Text


label


Description of reasons for providing support to structured entity without having contractual obligation to do so


IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo


Text


label


Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so


IFRS 12.19E b Disclosure




documentation


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]; Total for all subsidiaries [member]]




ifrs-full


DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets


Text


label


Description of reasons for transfers into Level 3 of fair value hierarchy, assets


IFRS 13.93 e (iv) Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


Text


label


Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 e (iv) Disclosure




documentation


The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]




ifrs-full


DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities


Text


label


Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities


IFRS 13.93 e (iv) Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity


Text


label


Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income


IFRS 7.10 c Disclosure




documentation


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]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets


Text


label


Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets


IFRS 13.93 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments


Text


label


Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities


Text


label


Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities


IFRS 13.93 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets


Text


label


Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets


IFRS 13.93 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments


Text


label


Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities


Text


label


Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities


IFRS 13.93 c Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets


Text


label


Description of reasons for transfers out of Level 3 of fair value hierarchy, assets


IFRS 13.93 e (iv) Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


Text


label


Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 e (iv) Disclosure




documentation


The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities


Text


label


Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities


IFRS 13.93 e (iv) Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation


Text


label


Description of reasons why applying new accounting policy provides reliable and more relevant information


IAS 8.29 b Disclosure




documentation


The description of reasons why applying a new accounting policy provides reliable and more relevant information.




ifrs-full


DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete


Text


label


Description of reasons why initial accounting for business combination is incomplete


IFRS 3.B67 a (i) Disclosure




documentation


The description of the reasons why initial accounting for business combination is incomplete. [Refer: Total for all business combinations [member]]




ifrs-full


DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably


Text


label


Description of reasons why liability cannot be measured reliably


IFRS 3.B64 j (ii) Disclosure




documentation


The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome


Text


label


Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent


IFRS 12.9 e Example




documentation


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.




ifrs-full


DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome


Text


label


Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent


IFRS 12.9 d Example




documentation


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.




ifrs-full


DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw


Text


label


Description of reasons why separate financial statements are prepared if not required by law


IAS 27.17 a Disclosure




documentation


The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]




ifrs-full


DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase


Text


label


Description of reasons why bargain purchase transaction resulted in gain


IFRS 3.B64 n (ii) Disclosure




documentation


The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]




ifrs-full


DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared


Text


label


Description of fact that exemption from consolidation has been used


IAS 27.16 a Disclosure




documentation


The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]




ifrs-full


DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs


Text


label


Description of reason why entity is resuming application of IFRSs


IFRS 1.23A b Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonWhyEntityStoppedApplyingIFRSs


Text


label


Description of reason why entity stopped applying IFRSs


IFRS 1.23A a Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures


Text


label


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


IFRS 17.113 a Disclosure




documentation


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)]




ifrs-full


DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl


Text


label


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


IFRS 12.9 a Example




documentation


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.




ifrs-full


DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable


Text


label


Description of reason why fair value of goods or services received cannot be reliably estimated


IFRS 2.49 Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable


Text


label


Description of fact that amounts presented in financial statements are not entirely comparable


IAS 1.36 b Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse


Text


label


Description of reason why non-financial asset is being used in manner different from highest and best use


IFRS 13.93 i Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency


Text


label


Description of reason why presentation currency is different from functional currency


IAS 21.53 Disclosure




documentation


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.




ifrs-full


DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable


Text


label


Description of reason why reclassification of comparative amounts is impracticable


IAS 1.42 a Disclosure




documentation


The description of the reason why the reclassification of comparative amounts is impracticable.




ifrs-full


DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible


Text


label


Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible


IFRS 14.36 Disclosure




documentation


The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]]




ifrs-full


DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan


Text


label


Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan


IAS 19.148 d (ii) Disclosure




documentation


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]]




ifrs-full


DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate


Text


label


Description of reason why using different reporting date or period for associate


IFRS 12.22 b (ii) Disclosure




documentation


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: Total for all associates [member]]




ifrs-full


DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture


Text


label


Description of reason why using different reporting date or period for joint venture


IFRS 12.22 b (ii) Disclosure




documentation


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: Total for all joint ventures [member]]




ifrs-full


DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary


Text


label


Description of reason why using different reporting date or period for subsidiary


IFRS 12.11 b Disclosure




documentation


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: Total for all subsidiaries [member]]




ifrs-full


DescriptionOfRedesignatedFinancialAssets


Text


label


Description of redesignated financial assets


IFRS 1.29 Disclosure




documentation


The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]




ifrs-full


DescriptionOfRedesignatedFinancialLiabilities


Text


label


Description of redesignated financial liabilities


IFRS 1.29A Disclosure




documentation


The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]




ifrs-full


DescriptionOfRegulatoryFrameworkInWhichPlanOperates


Text


label


Description of regulatory framework in which plan operates


IAS 19.139 a (ii) Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfRelationshipBetweenInternalAndExternalRatings


Text


label


Description of relationship between internal and external ratings


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the relationship between internal and external credit ratings. [Refer: Total for all internal credit grades [member]; Total for all external credit grades [member]]




ifrs-full


DescriptionOfReportableSegmentToWhichIndividualAssetBelongs


Text


label


Description of reportable segment to which individual asset belongs


IAS 36.130 c (ii) Disclosure




documentation


The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]




ifrs-full


DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment


Text


label


Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment


IAS 16.77 f Disclosure




documentation


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]




ifrs-full


DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets


Text


label


Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets


IFRS 16.57 Disclosure




documentation


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]




ifrs-full


DescriptionOfRetirementBenefitPlan


Text


label


Description of retirement benefit plan


IAS 26.36 Disclosure




documentation


The description of a retirement benefit plan, either as part of the financial statements or in a separate report.




ifrs-full


DescriptionOfRetirementBenefitsPromisedToParticipants


Text


label


Description of retirement benefits promised to participants


IAS 26.36 e Disclosure




documentation


The description of the retirement benefits promised to participants in retirement benefit plans.




ifrs-full


DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement


Text


label


Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement


IFRS 7.13E Disclosure




documentation


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]




ifrs-full


DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement


Text


label


Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement


IFRS 7.13E Disclosure




documentation


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]




ifrs-full


DescriptionOfRiskFreeInterestRateShareOptionsGranted


Percent


label


Risk free interest rate, share options granted


IFRS 2.47 a (i) Disclosure




documentation


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]]




ifrs-full


DescriptionOfRisksToWhichPlanExposesEntity


Text


label


Description of risks to which plan exposes entity


IAS 19.139 b Disclosure




documentation


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 [domain]]




ifrs-full


DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets


Text


label


Description of sensitivity of fair value measurement to changes in unobservable inputs, assets


IFRS 13.93 h (i) Disclosure




documentation


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.




ifrs-full


DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments


Text


label


Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments


IFRS 13.93 h (i) Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities


Text


label


Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities


IFRS 13.93 h (i) Disclosure




documentation


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.




ifrs-full


DescriptionOfServiceConcessionArrangement


Text


label


Description of service concession arrangement


SIC 29.6 a Disclosure




documentation


The description of the service concession arrangement. [Refer: Service concession arrangements [domain]]




ifrs-full


DescriptionOfSharedCharacteristicForConcentration


Text


label


Description of shared characteristic for concentration


IFRS 7.B8 b Disclosure




documentation


The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Classes of financial instruments [domain]]




ifrs-full


DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17


Text


label


Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17


IFRS 17.127 Disclosure




documentation


The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits


Text


label


Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits


IAS 26.35 e Disclosure




documentation


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 [domain]; Actuarial present value of promised retirement benefits]




ifrs-full


DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform


Text


label


Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform


IFRS 7.24H d Disclosure




documentation


The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.




ifrs-full


DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan


Text


label


Description of significant concentrations of risk related to plan


IAS 19.139 b Disclosure




documentation


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 [domain]; Market risk [member]]




ifrs-full


DescriptionOfSignificantEventsAndTransactions


Text


label


Description of significant events and transactions


IAS 34.15 Disclosure




documentation


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.




ifrs-full


DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised


Text


label


Description of significant intangible assets controlled by entity but not recognised


IAS 38.128 b Example




documentation


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]




ifrs-full


DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal


Text


label


Description of significant judgements and assumptions made in determining that entity is agent or principal


IFRS 12.9 c Example




documentation


The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.




ifrs-full


DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices


Text


label


Description of significant judgements made in evaluating when customer obtains control of promised goods or services


IFRS 15.125 Disclosure




documentation


The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.




ifrs-full


DescriptionOfSignificantPaymentTermsInContractsWithCustomers


Text


label


Description of significant payment terms in contracts with customers


IFRS 15.119 b Disclosure




documentation


The description of the significant payment terms in contracts with customers.




ifrs-full


DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup


Text


label


Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group


IFRS 12.13 a Disclosure




documentation


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: Total for all subsidiaries [member]]




ifrs-full


DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship


Text


label


Description of sources of hedge ineffectiveness expected to affect hedging relationship


IFRS 7.23D Disclosure




documentation


The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]




ifrs-full


DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship


Text


label


Description of sources of hedge ineffectiveness that emerged in hedging relationship


IFRS 7.23E Disclosure




documentation


The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]




ifrs-full


DescriptionOfSourcesOfRevenueForAllOtherSegments


Text


label


Description of sources of revenue for all other segments


IFRS 8.16 Disclosure




documentation


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]




ifrs-full


DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk


Text


label


Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk


IFRS 17.119 Disclosure




documentation


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]]




ifrs-full


DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities


Text


label


Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities


IFRS 7.14 b Disclosure




documentation


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; Classes of contingent liabilities [domain]]




ifrs-full


DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity


Text


label


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


IFRS 12.19F Disclosure




documentation


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]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]




ifrs-full


DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity


Text


label


Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity


IFRS 12.14 Disclosure, IFRS 12.B26 a Example




documentation


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: Total for all subsidiaries [member]]




ifrs-full


DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares


Text


label


Description of terms of shares reserved for issue under options and contracts for sale of shares


IAS 1.79 a (vii) Disclosure




documentation


The description of terms of shares reserved for issue under options and contracts for the sale of shares.




ifrs-full


DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity


Text


label


Description of timing and reason of reclassification between financial liabilities and equity


IAS 1.80A Disclosure




documentation


The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]




ifrs-full


DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets


Text


label


Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets


IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example




documentation


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.




ifrs-full


DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments


Text


label


Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity's own equity instruments


IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities


Text


label


Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities


IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example




documentation


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.




ifrs-full


DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding


Text


label


Description of transactions after reporting period that significantly change number of ordinary shares outstanding


IAS 33.70 d Disclosure




documentation


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]]




ifrs-full


DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding


Text


label


Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding


IAS 33.70 d Disclosure




documentation


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]]




ifrs-full


DescriptionOfTransactionsWithRelatedParty


Text


label


Description of transactions with related party


IAS 24.18 Disclosure




documentation


The description of related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS


Text


label


Description of transitional provisions of initially applied IFRS


IAS 8.28 d Disclosure




documentation


The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]




ifrs-full


DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods


Text


label


Description of transitional provisions of initially applied IFRS that might have effect on future periods


IAS 8.28 e Disclosure




documentation


The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]




ifrs-full


DescriptionOfTypeOfHedge


Text


label


Description of type of hedge


Expired 2023-01-01 IFRS 7.22 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The description of the type of a hedge used by the entity.




ifrs-full


DescriptionOfTypeOfPlan


Text


label


Description of type of plan


IAS 19.139 a Disclosure




documentation


The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [domain]]




ifrs-full


DescriptionOfTypeOfRetirementBenefitPlan


Text


label


Description of type of retirement benefit plan


IAS 26.36 c Disclosure




documentation


The description of the type of retirement benefit plans, i.e. defined contribution or defined benefit. [Refer: Defined benefit plans [domain]]




ifrs-full


DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo


Text


label


Description of type of support provided to structured entity without having contractual obligation to do so


IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure




documentation


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: Total for all subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]




ifrs-full


DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo


Text


label


Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so


IFRS 12.19E a Disclosure




documentation


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]; Total for all subsidiaries [member]]




ifrs-full


DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


Text


label


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


IFRS 17.117 b Disclosure




documentation


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.




ifrs-full


DescriptionOfTypesOfIncomeFromStructuredEntities


Text


label


Description of types of income from structured entities


IFRS 12.27 b Disclosure, IFRS 12.B26 c Example




documentation


The description of the types of income from structured entities. [Refer: Income from structured entities]




ifrs-full


DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues


Text


label


Description of types of products and services from which each reportable segment derives its revenues


IFRS 8.22 b Disclosure




documentation


The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [domain]; Revenue]




ifrs-full


DescriptionOfTypesOfWarrantiesAndRelatedObligations


Text


label


Description of types of warranties and related obligations


IFRS 15.119 e Disclosure




documentation


The description of types of warranties and related obligations in contracts with customers.




ifrs-full


DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern


Text block


label


Disclosure of uncertainties of entity’s ability to continue as going concern [text block]


IAS 1.25 Disclosure




documentation


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.




ifrs-full


DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity


Text


label


Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity


IAS 41.57 b Disclosure




documentation


The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]




ifrs-full


DescriptionOfUsefulLifeBiologicalAssetsAtCost


Text


label


Description of useful life, biological assets, at cost


IAS 41.54 e Disclosure




documentation


Description of useful life used for biological assets. [Refer: Biological assets]




ifrs-full


DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill


Text


label


Description of useful life, intangible assets other than goodwill


IAS 38.118 a Disclosure




documentation


Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]




ifrs-full


DescriptionOfUsefulLifeInvestmentPropertyCostModel


Text


label


Description of useful life, investment property, cost model


IAS 40.79 b Disclosure




documentation


Description of useful life used for investment property. [Refer: Investment property]




ifrs-full


DescriptionOfUsefulLifePropertyPlantAndEquipment


Text


label


Description of useful life, property, plant and equipment


IAS 16.73 c Disclosure




documentation


Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets


Text


label


Description of valuation processes used in fair value measurement, assets


IFRS 13.93 g Disclosure




documentation


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).




ifrs-full


DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of valuation processes used in fair value measurement, entity’s own equity instruments


IFRS 13.93 g Disclosure




documentation


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).




ifrs-full


DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities


Text


label


Description of valuation processes used in fair value measurement, liabilities


IFRS 13.93 g Disclosure




documentation


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).




ifrs-full


DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue


Text


label


Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value


IFRS 3.B64 o (ii) Disclosure




documentation


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]; Total for all business combinations [member]; Valuation techniques used in fair value measurement [domain]]




ifrs-full


DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration


Text


label


Description of valuation techniques and key model inputs used to measure contingent consideration


IFRS 3.B67 b (iii) Disclosure




documentation


The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques used in fair value measurement [domain]]




ifrs-full


DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets


Text


label


Description of valuation techniques used in fair value measurement, assets


IFRS 13.93 d Disclosure




documentation


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 used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]




ifrs-full


DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments


Text


label


Description of valuation techniques used in fair value measurement, entity’s own equity instruments


IFRS 13.93 d Disclosure




documentation


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 used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]




ifrs-full


DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities


Text


label


Description of valuation techniques used in fair value measurement, liabilities


IFRS 13.93 d Disclosure




documentation


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 used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]




ifrs-full


DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal


Text


label


Description of valuation techniques used to measure fair value less costs of disposal


IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure




documentation


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 used in fair value measurement [domain]]




ifrs-full


DescriptionOfVestingRequirementsForSharebasedPaymentArrangement


Text


label


Description of vesting requirements for share-based payment arrangement


IFRS 2.45 a Disclosure




documentation


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: Types of share-based payment arrangements [domain]]




ifrs-full


DescriptionOfVoluntaryChangeInAccountingPolicy


Text block


label


Disclosure of voluntary change in accounting policy [text block]


IAS 8.29 Disclosure




documentation


The disclosure of a voluntary change in accounting policy.




ifrs-full


DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations


Text


label


Description of when entity typically satisfies performance obligations


IFRS 15.119 a Disclosure




documentation


The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [domain]]




ifrs-full


DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties


Text


label


Description of whether entity is required to absorb losses of structured entities before other parties


IFRS 12.B26 d Example




documentation


The description of whether the entity is required to absorb losses of structured entities before other parties.




ifrs-full


DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach


Text


label


Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach


IFRS 17.97 b Disclosure




documentation


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.




ifrs-full


DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay


Text


label


Description of whether impairment requirements have been applied in classification overlay


IFRS 17.C28E a Disclosure




documentation


The description of whether impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay.




ifrs-full


DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue


Text


label


Description of whether investment in associate is measured using equity method or at fair value


IFRS 12.21 b (i) Disclosure




documentation


The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all associates [member]]




ifrs-full


DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue


Text


label


Description of whether investment in joint venture is measured using equity method or at fair value


IFRS 12.21 b (i) Disclosure




documentation


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]; Total for all joint ventures [member]]




ifrs-full


DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable


Text


label


Description of whether there are potential income tax consequences not practicably determinable


IAS 12.82A Disclosure




documentation


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]




ifrs-full


DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement


Text


label


Description of whether third-party credit enhancement is reflected in fair value measurement


IFRS 13.98 Disclosure




documentation


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]]




ifrs-full


DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS


Text


label


Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS


IAS 8.28 b Disclosure




documentation


The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]




ifrs-full


DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


label


Designated financial liabilities at fair value through profit or loss [abstract]


 




ifrs-full


DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract


 


label


Designated loans or receivables at fair value through profit or loss [abstract]


 




ifrs-full


DestructionOfMajorProductionPlantMember


Member


label


Destruction of major production plant [member]


IAS 10.22 d Example




documentation


This member stands for destruction of a major production plant.




ifrs-full


DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments


Text


label


Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments


IFRS 2.46 Disclosure




documentation


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: Types of share-based payment arrangements [domain]]




ifrs-full


DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed


Monetary, duration, credit


label


Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed


IFRIC 17.15 Disclosure




documentation


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]]




ifrs-full


DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation


Monetary, instant


label


Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation


IFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure




documentation


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]]




ifrs-full


DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares


Per share


label


Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




documentation


Diluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]]




ifrs-full


DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares


Per share


label


Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




documentation


Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]




ifrs-full


DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares


Per share


label


Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




totalLabel


Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares




documentation


Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.




ifrs-full


DilutedEarningsLossPerShare


Per share


label


Diluted earnings (loss) per share


IAS 33.66 Disclosure, IAS 33.67 Disclosure




totalLabel


Total diluted earnings (loss) per share




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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]]




ifrs-full


DilutedEarningsLossPerShareFromContinuingOperations


Per share


label


Diluted earnings (loss) per share from continuing operations


IAS 33.66 Disclosure, IAS 33.67 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Diluted earnings (loss) per share]




ifrs-full


DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


Per share


label


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


IAS 33.67 Disclosure, IFRS 14.26 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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, unless line item indicates otherwise [member]]




ifrs-full


DilutedEarningsLossPerShareFromDiscontinuedOperations


Per share


label


Diluted earnings (loss) per share from discontinued operations


IAS 33.67 Disclosure, IAS 33.68 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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




ifrs-full


DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


Per share


label


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


IAS 33.67 Disclosure, IFRS 14.26 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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]]




ifrs-full


DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


Per share


label


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


IAS 33.67 Disclosure, IFRS 14.26 Disclosure




commentaryGuidance


The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.




documentation


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]




ifrs-full


DilutedEarningsPerShareAbstract


 


label


Diluted earnings per share [abstract]


 




ifrs-full


DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares


Shares


label


Dilutive effect of all instruments on weighted average number of ordinary shares


IAS 33.70 b Disclosure




totalLabel


Total dilutive effect of all instruments on weighted average number of ordinary shares




documentation


The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares.




ifrs-full


DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares


Shares


label


Dilutive effect of contingently issuable shares on weighted average number of ordinary shares


IAS 33.70 b Example




documentation


The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares.




ifrs-full


DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares


Shares


label


Dilutive effect of convertible instruments on weighted average number of ordinary shares


IAS 33.70 b Common practice




documentation


The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.




ifrs-full


DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares


Shares


label


Dilutive effect of other instruments on weighted average number of ordinary shares


IAS 33.70 b Common practice




documentation


The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments.




ifrs-full


DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares


Shares


label


Dilutive effect of restricted share units on weighted average number of ordinary shares


IAS 33.70 b Common practice




documentation


The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units.




ifrs-full


DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares


Shares


label


Dilutive effect of share options on weighted average number of ordinary shares


IAS 33.70 b Common practice




documentation


The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity’s share options.




ifrs-full


DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares


Shares


label


Dilutive effect of warrants on weighted average number of ordinary shares


IAS 33.70 b Common practice




documentation


The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants.




ifrs-full


DiminishingBalanceMethodMember


Member


label


Diminishing balance method [member]


IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure




documentation


This member stands for the diminishing balance method of depreciation or amortisation.




ifrs-full


DirectFinanceLeasesAcquiredInBusinessCombinationMember


Member


label


Direct finance leases acquired in business combination [member]


IFRS 3.B64 h Example




documentation


This member stands for direct finance leases that are acquired in business combinations. [Refer: Total for all business combinations [member]]




ifrs-full


DirectOperatingExpenseFromInvestmentProperty


(Monetary), duration, debit


label


Direct operating expense from investment property


IAS 40.75 f Common practice




negatedTotalLabel


Total direct operating expense from investment property




documentation


The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]




ifrs-full


DirectOperatingExpenseFromInvestmentPropertyAbstract


 


label


Direct operating expense from investment property [abstract]


 




ifrs-full


DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome


(Monetary), duration, debit


label


Direct operating expense from investment property generating rental income


IAS 40.75 f (ii) Disclosure




negatedLabel


Direct operating expense from investment property generating rental income




documentation


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]




ifrs-full


DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome


(Monetary), duration, debit


label


Direct operating expense from investment property not generating rental income


IAS 40.75 f (iii) Disclosure




negatedLabel


Direct operating expense from investment property not generating rental income




documentation


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]




ifrs-full


DirectorsRemunerationExpense


Monetary, duration, debit


label


Directors’ remuneration expense


IAS 1.112 c Common practice




documentation


The amount of remuneration paid or payable to the entity’s directors.




ifrs-full


DisaggregationOfInsuranceContractsAxis


Axis


label


Disaggregation of insurance contracts [axis]


IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure




documentation


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




ifrs-full


DisaggregationOfInsuranceContractsDomain


Domain [default]


label


Disaggregation of insurance contracts [domain]


IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure




documentation


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 [domain]]




ifrs-full


DisclosureOfAccountingJudgementsAndEstimatesExplanatory


Text block


label


Disclosure of accounting judgements and estimates [text block]


IAS 1.10 e Common practice




documentation


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]]




ifrs-full


DisclosureOfAccountingPoliciesMember


Member


label


Disclosure of Accounting Policies [member]


Expiry date 2025-01-01 IAS 1.139V Disclosure




documentation


This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021.




ifrs-full


DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory


Text block


label


Disclosure of accrued expenses and other liabilities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]




ifrs-full


DisclosureOfAcquiredReceivablesAbstract


 


label


Disclosure of acquired receivables [abstract]


 




ifrs-full


DisclosureOfAcquiredReceivablesExplanatory


Text block


label


Disclosure of acquired receivables [text block]


IFRS 3.B64 h Disclosure




documentation


The disclosure of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


DisclosureOfAcquiredReceivablesLineItems


Line items


label


Disclosure of acquired receivables [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAcquiredReceivablesTable


Table


label


Disclosure of acquired receivables [table]


IFRS 3.B64 h Disclosure




documentation


Schedule disclosing information related to receivables acquired in business combinations.




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract


 


label


Disclosure of actual claims compared with previous estimates [abstract]


 




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory


Text block


label


Disclosure of actual claims compared with previous estimates [text block]


IFRS 17.130 Disclosure




documentation


The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (i.e. 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.




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems


Line items


label


Disclosure of actual claims compared with previous estimates [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesTable


Table


label


Disclosure of actual claims compared with previous estimates [table]


IFRS 17.130 Disclosure




documentation


Schedule disclosing information related to actual claims compared with previous estimates.




ifrs-full


DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory


Text block


label


Disclosure of additional information about defined benefit plans [text block]


IAS 19.137 Disclosure




documentation


The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]]




ifrs-full


DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory


Text block


label


Disclosure of additional information about leasing activities for lessee [text block]


IFRS 16.59 Disclosure




documentation


The disclosure of additional information about leasing activities of a lessee.




ifrs-full


DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory


Text block


label


Disclosure of additional information about leasing activities for lessor [text block]


IFRS 16.92 Disclosure




documentation


The disclosure of additional information about leasing activities of a lessor.




ifrs-full


DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory


Text block


label


Disclosure of additional information about understanding financial position and liquidity of entity [text block]


IAS 7.50 Example




documentation


The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.




ifrs-full


DisclosureOfAdditionalInformationExplanatory


Text block


label


Disclosure of additional information [text block]


IAS 1.112 c Disclosure




documentation


The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.




ifrs-full


DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory


Text block


label


Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]


IFRS 17.123 Disclosure




documentation


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.




ifrs-full


DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract


 


label


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


label


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]


IFRS 17.113 b Disclosure




documentation


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)]




ifrs-full


DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems


Line items


label


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]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable


Table


label


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]


IFRS 17.113 b Disclosure




documentation


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.




ifrs-full


DisclosureOfAllowanceForCreditLossesExplanatory


Text block


label


Disclosure of allowance for credit losses [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract


 


label


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]


 




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory


Text block


label


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]


IAS 24.18A Disclosure




documentation


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 [domain]]




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems


Line items


label


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable


Table


label


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]


IAS 24.18A Disclosure




documentation


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.




ifrs-full


DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory


Text


label


Description of amounts of potential income tax consequences practicably determinable


IAS 12.82A Disclosure




documentation


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]




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract


 


label


Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]


 




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory


Text block


label


Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block]


IAS 1.61 Disclosure




documentation


The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems


Line items


label


Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable


Table


label


Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]


IAS 1.61 Disclosure




documentation


Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueAbstract


 


label


Disclosure of analysis of insurance revenue [abstract]


 




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueExplanatory


Text block


label


Disclosure of analysis of insurance revenue [text block]


IFRS 17.106 Disclosure




documentation


The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueLineItems


Line items


label


Disclosure of analysis of insurance revenue [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueTable


Table


label


Disclosure of analysis of insurance revenue [table]


IFRS 17.106 Disclosure




documentation


Schedule disclosing information related to the analysis of insurance revenue.




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract


 


label


Disclosure of analysis of other comprehensive income by item [abstract]


 




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory


Text block


label


Disclosure of analysis of other comprehensive income by item [text block]


IAS 1.106A Disclosure




documentation


The entire disclosure of the analysis of other comprehensive income by item.




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems


Line items


label


Disclosure of analysis of other comprehensive income by item [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable


Table


label


Disclosure of analysis of other comprehensive income by item [table]


IAS 1.106A Disclosure




documentation


Schedule disclosing information related to the analysis of other comprehensive income by item.




ifrs-full


DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory


Text block


label


Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]


IAS 19.137 Example




documentation


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]




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract


 


label


Disclosure of analysis of single amount of discontinued operations [abstract]


 




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory


Text block


label


Disclosure of analysis of single amount of discontinued operations [text block]


IFRS 5.33 b Disclosure




documentation


The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems


Line items


label


Disclosure of analysis of single amount of discontinued operations [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable


Table


label


Disclosure of analysis of single amount of discontinued operations [table]


IFRS 5.33 b Disclosure




documentation


Schedule disclosing information related to the analysis of the single amount of discontinued operations.




ifrs-full


DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract


 


label


Disclosure of assets and liabilities affected by currency not being exchangeable [abstract]


 




ifrs-full


DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory


Text block


label


Disclosure of assets and liabilities affected by currency not being exchangeable [text block]


Effective 2025-01-01 IAS 21.A19 c Disclosure




documentation


The disclosure of information about assets and liabilities that are affected by a currency not being exchangeable into another currency.




ifrs-full


DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems


Line items


label


Disclosure of assets and liabilities affected by currency not being exchangeable [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable


Table


label


Disclosure of assets and liabilities affected by currency not being exchangeable [table]


Effective 2025-01-01 IAS 21.A19 c Disclosure




documentation


Schedule disclosing information about assets and liabilities that are affected by a currency not being exchangeable into another currency




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract


 


label


Disclosure of assets and liabilities with significant risk of material adjustment [abstract]


 




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory


Text block


label


Disclosure of assets and liabilities with significant risk of material adjustment [text block]


IAS 1.125 Disclosure




documentation


The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems


Line items


label


Disclosure of assets and liabilities with significant risk of material adjustment [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable


Table


label


Disclosure of assets and liabilities with significant risk of material adjustment [table]


IAS 1.125 Disclosure




documentation


Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract


 


label


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]


 




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory


Text block


label


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]


IFRS 15.128 a Disclosure




documentation


The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems


Line items


label


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable


Table


label


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]


IFRS 15.128 a Disclosure




documentation


Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.




ifrs-full


DisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstract


 


label


Disclosure of attribution of expenses by nature to their function [abstract]


 




ifrs-full


DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory


Text block


label


Disclosure of attribution of expenses by nature to their function [text block]


IAS 1.104 Common practice, IAS 1.112 c Common practice




documentation


The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.




ifrs-full


DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems


Line items


label


Disclosure of attribution of expenses by nature to their function [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable


Table


label


Disclosure of attribution of expenses by nature to their function [table]


IAS 1.104 Common practice, IAS 1.112 c Common practice




documentation


Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss.




ifrs-full


DisclosureOfAuditorsRemunerationExplanatory


Text block


label


Disclosure of auditors’ remuneration [text block]


IAS 1.10 e Common practice




documentation


The disclosure of compensation to the entity’s auditors.




ifrs-full


DisclosureOfAuthorisationOfFinancialStatementsExplanatory


Text block


label


Disclosure of authorisation of financial statements [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the authorisation of financial statements for issue.




ifrs-full


DisclosureOfAvailableforsaleAssetsExplanatory


Text block


label


Disclosure of available-for-sale financial assets [text block]


Expired 2023-01-01 IAS 1.10 e Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]




ifrs-full


DisclosureOfBasisOfConsolidationExplanatory


Text block


label


Disclosure of basis of consolidation [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the basis used for consolidation.




ifrs-full


DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory


Text block


label


Disclosure of basis of preparation of financial statements [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the basis used for the preparation of the financial statements.




ifrs-full


DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory


Text block


label


Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]


IAS 41 – Disclosure Disclosure




documentation


The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.




ifrs-full


DisclosureOfBorrowingCostsExplanatory


Text block


label


Disclosure of borrowing costs [text block]


IAS 23 – Disclosure Disclosure




documentation


The entire disclosure for borrowing costs.




ifrs-full


DisclosureOfBorrowingsExplanatory


Text block


label


Disclosure of borrowings [text block]


IAS 1.10 e Common practice




documentation


The disclosure of borrowings. [Refer: Borrowings]




ifrs-full


DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory


Text block


label


Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]


IFRS 11.C5 Disclosure




documentation


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.




ifrs-full


DisclosureOfBusinessCombinationsAbstract


 


label


Disclosure of detailed information about business combination [abstract]


 




ifrs-full


DisclosureOfBusinessCombinationsExplanatory


Text block


label


Disclosure of business combinations [text block]


IFRS 3 – Disclosures Disclosure




documentation


The entire disclosure for business combinations.




ifrs-full


DisclosureOfBusinessCombinationsLineItems


Line items


label


Disclosure of detailed information about business combination [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfBusinessCombinationsTable


Table


label


Disclosure of detailed information about business combination [table]


IFRS 3.B64 Disclosure




documentation


Schedule disclosing information related to details of business combinations.




ifrs-full


DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory


Text block


label


Disclosure of cash and bank balances at central banks [text block]


IAS 1.10 e Common practice




documentation


The disclosure of cash and bank balances at central banks.




ifrs-full


DisclosureOfCashAndCashEquivalentsExplanatory


Text block


label


Disclosure of cash and cash equivalents [text block]


IAS 1.10 e Common practice




documentation


The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]




ifrs-full


DisclosureOfCashFlowStatementExplanatory


Text block


label


Disclosure of cash flow statement [text block]


IAS 7 – Presentation of a statement of cash flows Disclosure




documentation


The entire disclosure for a statement of cash flows.




ifrs-full


DisclosureOfChangesInAccountingEstimatesAbstract


 


label


Disclosure of changes in accounting estimates [abstract]


 




ifrs-full


DisclosureOfChangesInAccountingEstimatesExplanatory


Text block


label


Disclosure of changes in accounting estimates [text block]


IAS 8.39 Disclosure




documentation


The disclosure of changes in accounting estimates.




ifrs-full


DisclosureOfChangesInAccountingEstimatesLineItems


Line items


label


Disclosure of changes in accounting estimates [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfChangesInAccountingEstimatesTable


Table


label


Disclosure of changes in accounting estimates [table]


IAS 8.39 Disclosure




documentation


Schedule disclosing information related to the changes in accounting estimates.




ifrs-full


DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory


Text block


label


Disclosure of changes in accounting policies, accounting estimates and errors [text block]


IAS 8 – Accounting policies Disclosure




documentation


The entire disclosure for changes in accounting policies, accounting estimates and errors.




ifrs-full


DisclosureOfChangesInAccountingPoliciesExplanatory


Text block


label


Disclosure of changes in accounting policies [text block]


IAS 1.10 e Common practice




documentation


The disclosure of changes made to accounting policies by the entity.




ifrs-full


DisclosureOfClaimsAndBenefitsPaidExplanatory


Text block


label


Disclosure of claims and benefits paid [text block]


IAS 1.10 e Common practice




documentation


The disclosure of claims and benefits paid to policyholders.




ifrs-full


DisclosureOfClassesOfShareCapitalAbstract


 


label


Disclosure of classes of share capital [abstract]


 




ifrs-full


DisclosureOfClassesOfShareCapitalExplanatory


Text block


label


Disclosure of classes of share capital [text block]


IAS 1.79 a Disclosure




documentation


The disclosure of classes of share capital. [Refer: Classes of share capital [domain]]




ifrs-full


DisclosureOfClassesOfShareCapitalLineItems


Line items


label


Disclosure of classes of share capital [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfClassesOfShareCapitalTable


Table


label


Disclosure of classes of share capital [table]


IAS 1.79 a Disclosure




documentation


Schedule disclosing information related to classes of share capital.




ifrs-full


DisclosureOfCollateralExplanatory


Text block


label


Disclosure of collateral [text block]


IAS 1.10 e Common practice




documentation


The disclosure of assets and liabilities used as collateral.




ifrs-full


DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory


Text block


label


Disclosure of commitments and contingent liabilities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


DisclosureOfCommitmentsExplanatory


Text block


label


Disclosure of commitments [text block]


IAS 1.10 e Common practice




documentation


The disclosure of commitments.




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract


 


label


Disclosure of comparative information prepared under previous GAAP [abstract]


 




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory


Text block


label


Disclosure of comparative information prepared under previous GAAP [text block]


IFRS 1.24 Disclosure




documentation


The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems


Line items


label


Disclosure of comparative information prepared under previous GAAP [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable


Table


label


Disclosure of comparative information prepared under previous GAAP [table]


IFRS 1.24 Disclosure




documentation


Schedule disclosing information related to comparative information prepared under previous GAAP.




ifrs-full


DisclosureOfCompositionOfGroupExplanatory


Text block


label


Disclosure of composition of group [text block]


IFRS 12.10 a (i) Disclosure




documentation


The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Total for all subsidiaries [member]; Parent [member]]




ifrs-full


DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory


Text


label


Description of compound financial instruments with multiple embedded derivatives


IFRS 7.17 Disclosure




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory


Text block


label


Disclosure of information about separate financial statements [text block]


IAS 27 – Disclosure Disclosure, IFRS 12 – Objective Disclosure




documentation


The disclosure of information about separate financial statements.




ifrs-full


DisclosureOfContingentLiabilitiesAbstract


 


label


Disclosure of contingent liabilities [abstract]


 




ifrs-full


DisclosureOfContingentLiabilitiesExplanatory


Text block


label


Disclosure of contingent liabilities [text block]


IAS 37.86 Disclosure




documentation


The disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract


 


label


Disclosure of contingent liabilities in business combination [abstract]


 




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory


Text block


label


Disclosure of contingent liabilities in business combination [text block]


IFRS 3.B64 j Disclosure




documentation


The disclosure of contingent liabilities in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems


Line items


label


Disclosure of contingent liabilities in business combination [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationTable


Table


label


Disclosure of contingent liabilities in business combination [table]


IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure




documentation


Schedule disclosing information related to contingent liabilities in business combinations.




ifrs-full


DisclosureOfContingentLiabilitiesLineItems


Line items


label


Disclosure of contingent liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfContingentLiabilitiesTable


Table


label


Disclosure of contingent liabilities [table]


IAS 37.86 Disclosure




documentation


Schedule disclosing information related to contingent liabilities.




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract


 


label


Disclosure of continuing involvement in derecognised financial assets [abstract]


 




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory


Text block


label


Disclosure of continuing involvement in derecognised financial assets [text block]


IFRS 7.42E Disclosure, IFRS 7.42G Disclosure




documentation


The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems


Line items


label


Disclosure of continuing involvement in derecognised financial assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable


Table


label


Disclosure of continuing involvement in derecognised financial assets [table]


IFRS 7.42E Disclosure, IFRS 7.42G Disclosure




documentation


Schedule disclosing information related to continuing involvement in derecognised financial assets.




ifrs-full


DisclosureOfCostOfSalesExplanatory


Text block


label


Disclosure of cost of sales [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the cost of sales. [Refer: Cost of sales]




ifrs-full


DisclosureOfCreditRiskExplanatory


Text block


label


Disclosure of credit risk [text block]


IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosure




documentation


The disclosure of credit risk. [Refer: Credit risk [member]]




ifrs-full


DisclosureOfCreditRiskExposureAbstract


 


label


Disclosure of credit risk exposure [abstract]


 




ifrs-full


DisclosureOfCreditRiskExposureExplanatory


Text block


label


Disclosure of credit risk exposure [text block]


IFRS 7.35M Disclosure




documentation


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.




ifrs-full


DisclosureOfCreditRiskExposureLineItems


Line items


label


Disclosure of credit risk exposure [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfCreditRiskExposureTable


Table


label


Disclosure of credit risk exposure [table]


IFRS 7.35M Disclosure




documentation


Schedule disclosing information related to the credit risk exposure.




ifrs-full


DisclosureOfDebtSecuritiesExplanatory


Text block


label


Disclosure of debt instruments [text block]


IAS 1.10 e Common practice




documentation


The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]




ifrs-full


DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory


Text block


label


Disclosure of deferred acquisition costs arising from insurance contracts [text block]


IAS 1.10 e Common practice




documentation


The disclosure of deferred acquisition costs arising from insurance contracts.




ifrs-full


DisclosureOfDeferredIncomeExplanatory


Text block


label


Disclosure of deferred income [text block]


IAS 1.10 e Common practice




documentation


The disclosure of deferred income. [Refer: Deferred income including contract liabilities]




ifrs-full


DisclosureOfDeferredTaxesExplanatory


Text block


label


Disclosure of deferred taxes [text block]


IAS 1.10 e Common practice




documentation


The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]




ifrs-full


DisclosureOfDefinedBenefitPlansAbstract


 


label


Disclosure of defined benefit plans [abstract]


 




ifrs-full


DisclosureOfDefinedBenefitPlansExplanatory


Text block


label


Disclosure of defined benefit plans [text block]


IAS 19.138 Disclosure




documentation


The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]




ifrs-full


DisclosureOfDefinedBenefitPlansLineItems


Line items


label


Disclosure of defined benefit plans [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDefinedBenefitPlansTable


Table


label


Disclosure of defined benefit plans [table]


IAS 19.138 Disclosure




documentation


Schedule disclosing information related to defined benefit plans.




ifrs-full


DisclosureOfDefinedContributionPlansExplanatory


Text block


label


Disclosure of defined contribution plans [text block]


IAS 19.28 Common practice




documentation


The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]




ifrs-full


DisclosureOfDepositaryReceiptsAbstract


 


label


Disclosure of depositary receipts [abstract]


 




ifrs-full


DisclosureOfDepositaryReceiptsExplanatory


Text block


label


Disclosure of depositary receipts [text block]


IAS 1.112 c Common practice




documentation


The disclosure of information about depositary receipts.




ifrs-full


DisclosureOfDepositaryReceiptsLineItems


Line items


label


Disclosure of depositary receipts [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDepositaryReceiptsTable


Table


label


Disclosure of depositary receipts [table]


IAS 1.112 c Common practice




documentation


Schedule disclosing information about depositary receipts.




ifrs-full


DisclosureOfDepositsFromBanksExplanatory


Text block


label


Disclosure of deposits from banks [text block]


IAS 1.10 e Common practice




documentation


The disclosure of deposits from banks. [Refer: Deposits from banks]




ifrs-full


DisclosureOfDepositsFromCustomersExplanatory


Text block


label


Disclosure of deposits from customers [text block]


IAS 1.10 e Common practice




documentation


The disclosure of deposits from customers. [Refer: Deposits from customers]




ifrs-full


DisclosureOfDepreciationAndAmortisationExpenseExplanatory


Text block


label


Disclosure of depreciation and amortisation expense [text block]


IAS 1.10 e Common practice




documentation


The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]




ifrs-full


DisclosureOfDerivativeFinancialInstrumentsExplanatory


Text block


label


Disclosure of derivative financial instruments [text block]


IAS 1.10 e Common practice




documentation


The disclosure of derivative financial instruments. [Refer: Derivatives [member]]




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract


 


label


Disclosure of detailed information about biological assets [abstract]


 




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory


Text block


label


Disclosure of detailed information about biological assets [text block]


IAS 41.43 Example




documentation


The disclosure of detailed information about biological assets. [Refer: Biological assets]




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems


Line items


label


Disclosure of detailed information about biological assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsTable


Table


label


Disclosure of detailed information about biological assets [table]


IAS 41.43 Example




documentation


Schedule disclosing information related to details of biological assets.




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsAbstract


 


label


Disclosure of detailed information about borrowings [abstract]


 




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsExplanatory


Text block


label


Disclosure of detailed information about borrowings [text block]


IFRS 7.7 Common practice




documentation


The disclosure of detailed information about borrowings. [Refer: Borrowings]




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsLineItems


Line items


label


Disclosure of detailed information about borrowings [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsTable


Table


label


Disclosure of detailed information about borrowings [table]


IFRS 7.7 Common practice




documentation


Schedule disclosing information related to details of borrowings.




ifrs-full


DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory


Text block


label


Disclosure of detailed information about business combination [text block]


IFRS 3 – Disclosures application of paragraphs 59 and 61 Disclosure




documentation


The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]]




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract


 


label


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]


 




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


Text block


label


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]


IFRS 17.127 Disclosure




documentation


The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems


Line items


label


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table


Table


label


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]


IFRS 17.127 Disclosure




documentation


Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory


Text block


label


Disclosure of detailed information about financial instruments [text block]


IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure




documentation


The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsAbstract


 


label


Disclosure of detailed information about hedged items [abstract]


 




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsExplanatory


Text block


label


Disclosure of detailed information about hedged items [text block]


IFRS 7.24B Disclosure




documentation


The disclosure of detailed information about hedged items. [Refer: Hedged items [domain]]




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsLineItems


Line items


label


Disclosure of detailed information about hedged items [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsTable


Table


label


Disclosure of detailed information about hedged items [table]


IFRS 7.24B Disclosure




documentation


Schedule disclosing information related to details of hedged items.




ifrs-full


DisclosureOfDetailedInformationAboutHedgesExplanatory


Text block


label


Disclosure of detailed information about hedges [text block]


Expired 2023-01-01 IFRS 7.22 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The disclosure of detailed information about hedges.




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract


 


label


Disclosure of detailed information about hedging instruments [abstract]


 




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory


Text block


label


Disclosure of detailed information about hedging instruments [text block]


IFRS 7.24A Disclosure




documentation


The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [domain]]




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems


Line items


label


Disclosure of detailed information about hedging instruments [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsTable


Table


label


Disclosure of detailed information about hedging instruments [table]


IFRS 7.24A Disclosure




documentation


Schedule disclosing information related to details of hedging instruments.




ifrs-full


DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory


Text block


label


Disclosure of detailed information about intangible assets [text block]


IAS 38.118 Disclosure




documentation


The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]




ifrs-full


DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory


Text block


label


Disclosure of detailed information about investment property [text block]


IAS 40.32A Disclosure




documentation


The disclosure of detailed information about investment property. [Refer: Investment property]




ifrs-full


DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory


Text block


label


Disclosure of detailed information about property, plant and equipment [text block]


IAS 16.73 Disclosure




documentation


The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory


Text block


label


Disclosure of detailed information about service concession arrangements [text block]


SIC 29.6 Disclosure




documentation


The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [domain]]




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract


 


label


Disclosure of disaggregation of revenue from contracts with customers [abstract]


 




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory


Text block


label


Disclosure of disaggregation of revenue from contracts with customers [text block]


IFRS 15.114 Disclosure




documentation


The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems


Line items


label


Disclosure of disaggregation of revenue from contracts with customers [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable


Table


label


Disclosure of disaggregation of revenue from contracts with customers [table]


IFRS 15.114 Disclosure




documentation


Schedule disclosing information related to the disaggregation of revenue from contracts with customers.




ifrs-full


DisclosureOfDiscontinuedOperationsExplanatory


Text block


label


Disclosure of discontinued operations [text block]


IAS 1.10 e Common practice




documentation


The disclosure of discontinued operations. [Refer: Discontinued operations [member]]




ifrs-full


DisclosureOfDividendsExplanatory


Text block


label


Disclosure of dividends [text block]


IAS 1.10 e Common practice




documentation


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.




ifrs-full


DisclosureOfEarningsPerShareExplanatory


Text block


label


Disclosure of earnings per share [text block]


IAS 33 – Disclosure Disclosure




documentation


The entire disclosure for earnings per share.




ifrs-full


DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory


Text block


label


Disclosure of effect of change of investment entity status on financial statements [text block]


IFRS 12.9B Disclosure




documentation


The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]




ifrs-full


DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory


Text block


label


Disclosure of effect of changes in foreign exchange rates [text block]


IAS 21 – Disclosure Disclosure




documentation


The entire disclosure for the effect of changes in foreign exchange rates.




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract


 


label


Disclosure of effect of insurance contracts initially recognised [abstract]


 




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory


Text block


label


Disclosure of effect of insurance contracts initially recognised [text block]


IFRS 17.107 Disclosure




documentation


The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [domain]]




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems


Line items


label


Disclosure of effect of insurance contracts initially recognised [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable


Table


label


Disclosure of effect of insurance contracts initially recognised [table]


IFRS 17.107 Disclosure




documentation


Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.




ifrs-full


DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory


Text block


label


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]


IFRS 12.18 Disclosure




documentation


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.




ifrs-full


DisclosureOfEmployeeBenefitsExplanatory


Text block


label


Disclosure of employee benefits [text block]


IAS 19 – Scope Disclosure




documentation


The entire disclosure for employee benefits.




ifrs-full


DisclosureOfEntitysReportableSegmentsExplanatory


Text block


label


Disclosure of entity’s operating segments [text block]


IFRS 8 – Disclosure Disclosure




documentation


The entire disclosure for operating segments.




ifrs-full


DisclosureOfEventsAfterReportingPeriodExplanatory


Text block


label


Disclosure of events after reporting period [text block]


IAS 10 – Disclosure Disclosure




documentation


The entire disclosure for events after the reporting period.




ifrs-full


DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory


Text


label


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


IAS 12.82 Disclosure




documentation


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]




ifrs-full


DisclosureOfExpensesByNatureExplanatory


Text block


label


Disclosure of expenses by nature [text block]


IAS 1.10 e Common practice




documentation


The disclosure of expenses by nature. [Refer: Expenses, by nature]




ifrs-full


DisclosureOfExpensesExplanatory


Text block


label


Disclosure of expenses [text block]


IAS 1.10 e Common practice




documentation


The disclosure of expenses.




ifrs-full


DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory


Text block


label


Disclosure of explanatory information about ranges of payment due dates that are wide [text block]


IAS 7.44H b (iii) Disclosure




documentation


The disclosure of explanatory information about those ranges or disclosure of additional ranges (for example, stratified ranges).




ifrs-full


DisclosureOfExplorationAndEvaluationAssetsExplanatory


Text block


label


Disclosure of exploration and evaluation assets [text block]


IFRS 6 – Disclosure Disclosure




documentation


The entire disclosure for exploration and evaluation assets.




ifrs-full


DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory


Text block


label


Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]


IFRS 7.24H b Disclosure




documentation


The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.




ifrs-full


DisclosureOfExternalCreditExposuresAbstract


 


label


Disclosure of external credit grades [abstract]


 




ifrs-full


DisclosureOfExternalCreditExposuresExplanatory


Text block


label


Disclosure of external credit grades [text block]


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The disclosure of external credit grades. [Refer: Total for all external credit grades [member]]




ifrs-full


DisclosureOfExternalCreditExposuresLineItems


Line items


label


Disclosure of external credit grades [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfExternalCreditExposuresTable


Table


label


Disclosure of external credit grades [table]


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


Schedule disclosing information related to external credit grades.




ifrs-full


DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable


Text


label


Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable


IFRS 3.B64 q Disclosure




documentation


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: Total for all business combinations [member]; Revenue]




ifrs-full


DisclosureOfFairValueMeasurementExplanatory


Text block


label


Disclosure of fair value measurement [text block]


IFRS 13 – Disclosure Disclosure




documentation


The entire disclosure for fair value measurement.




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsAbstract


 


label


Disclosure of fair value measurement of assets [abstract]


 




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsExplanatory


Text block


label


Disclosure of fair value measurement of assets [text block]


IFRS 13.93 Disclosure




documentation


The disclosure of the fair value measurement of assets.




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsLineItems


Line items


label


Disclosure of fair value measurement of assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsTable


Table


label


Disclosure of fair value measurement of assets [table]


IFRS 13.93 Disclosure




documentation


Schedule disclosing information related to the fair value measurement of assets.




ifrs-full


DisclosureOfFairValueMeasurementOfEquityAbstract


 


label


Disclosure of fair value measurement of equity [abstract]


 




ifrs-full


DisclosureOfFairValueMeasurementOfEquityExplanatory


Text block


label


Disclosure of fair value measurement of equity [text block]


IFRS 13.93 Disclosure




documentation


The disclosure of the fair value measurement of equity.




ifrs-full


DisclosureOfFairValueMeasurementOfEquityLineItems


Line items


label


Disclosure of fair value measurement of equity [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFairValueMeasurementOfEquityTable


Table


label


Disclosure of fair value measurement of equity [table]


IFRS 13.93 Disclosure




documentation


Schedule disclosing information related to the fair value measurement of equity.




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesAbstract


 


label


Disclosure of fair value measurement of liabilities [abstract]


 




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory


Text block


label


Disclosure of fair value measurement of liabilities [text block]


IFRS 13.93 Disclosure




documentation


The disclosure of the fair value measurement of liabilities.




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesLineItems


Line items


label


Disclosure of fair value measurement of liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesTable


Table


label


Disclosure of fair value measurement of liabilities [table]


IFRS 13.93 Disclosure




documentation


Schedule disclosing information related to the fair value measurement of liabilities.




ifrs-full


DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory


Text block


label


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]


IFRS 7.11A c Disclosure




documentation


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]




ifrs-full


DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory


Text block


label


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]


Expired 2023-01-01 IFRS 7.30 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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.




ifrs-full


DisclosureOfFairValueOfFinancialInstrumentsExplanatory


Text block


label


Disclosure of fair value of financial instruments [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]]




ifrs-full


DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract


 


label


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]


 




ifrs-full


DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems


Line items


label


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable


Table


label


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]


IFRS 7.11A c Disclosure




documentation


Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.




ifrs-full


DisclosureOfFairValueOfPlanAssetsAbstract


 


label


Disclosure of fair value of plan assets [abstract]


 




ifrs-full


DisclosureOfFairValueOfPlanAssetsExplanatory


Text block


label


Disclosure of fair value of plan assets [text block]


IAS 19.142 Disclosure




documentation


The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [domain]]




ifrs-full


DisclosureOfFairValueOfPlanAssetsLineItems


Line items


label


Disclosure of fair value of plan assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFairValueOfPlanAssetsTable


Table


label


Disclosure of fair value of plan assets [table]


IAS 19.142 Disclosure




documentation


Schedule disclosing information related to the fair value of defined benefit plan assets.




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract


 


label


Disclosure of fair values of items used as deemed cost [abstract]


 




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory


Text block


label


Disclosure of fair values of items used as deemed cost [text block]


IFRS 1.30 Disclosure




documentation


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]




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems


Line items


label


Disclosure of fair values of items used as deemed cost [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable


Table


label


Disclosure of fair values of items used as deemed cost [table]


IFRS 1.30 Disclosure




documentation


Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.




ifrs-full


DisclosureOfFeeAndCommissionIncomeExpenseExplanatory


Text block


label


Disclosure of fee and commission income (expense) [text block]


IAS 1.10 e Common practice




documentation


The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]




ifrs-full


DisclosureOfFinanceCostExplanatory


Text block


label


Disclosure of finance cost [text block]


IAS 1.10 e Common practice




documentation


The disclosure of finance cost. [Refer: Finance costs]




ifrs-full


DisclosureOfFinanceIncomeExpenseExplanatory


Text block


label


Disclosure of finance income (cost) [text block]


IAS 1.10 e Common practice




documentation


The disclosure of finance income (cost). [Refer: Finance income (cost)]




ifrs-full


DisclosureOfFinanceIncomeExplanatory


Text block


label


Disclosure of finance income [text block]


IAS 1.10 e Common practice




documentation


The disclosure of finance income. [Refer: Finance income]




ifrs-full


DisclosureOfFinancialAssetsAbstract


 


label


Disclosure of financial assets [abstract]


 




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract


 


label


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]


 




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory


Text block


label


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]


IFRS 9.7.2.34 Disclosure




documentation


The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems


Line items


label


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable


Table


label


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]


IFRS 9.7.2.34 Disclosure




documentation


Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract


 


label


Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]


 




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory


Text block


label


Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]


IFRS 9.7.2.42 Disclosure




documentation


The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems


Line items


label


Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Table


Table


label


Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]


IFRS 9.7.2.42 Disclosure




documentation


Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract


 


label


Disclosure of financial assets at date of initial application of IFRS 9 [abstract]


 




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory


Text block


label


Disclosure of financial assets at date of initial application of IFRS 9 [text block]


IFRS 7.42I Disclosure




documentation


The disclosure of financial assets at the date of initial application of IFRS 9.




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems


Line items


label


Disclosure of financial assets at date of initial application of IFRS 9 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table


Table


label


Disclosure of financial assets at date of initial application of IFRS 9 [table]


IFRS 7.42I Disclosure




documentation


Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.




ifrs-full


DisclosureOfFinancialAssetsExplanatory


Text block


label


Disclosure of financial assets [text block]


IFRS 7.7 Disclosure




documentation


The disclosure of financial assets. [Refer: Financial assets]




ifrs-full


DisclosureOfFinancialAssetsHeldForTradingExplanatory


Text block


label


Disclosure of financial assets held for trading [text block]


IAS 1.10 e Common practice




documentation


The disclosure of financial assets classified as held for trading. [Refer: Financial assets]




ifrs-full


DisclosureOfFinancialAssetsLineItems


Line items


label


Disclosure of financial assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialAssetsTable


Table


label


Disclosure of financial assets [table]


IFRS 7.7 Disclosure




documentation


Schedule disclosing information related to financial assets.




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract


 


label


Disclosure of financial assets that are either past due or impaired [abstract]


 




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory


Text block


label


Disclosure of financial assets that are either past due or impaired [text block]


Expired 2023-01-01 IFRS 7.37 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems


Line items


label


Disclosure of financial assets that are either past due or impaired [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable


Table


label


Disclosure of financial assets that are either past due or impaired [table]


Expired 2023-01-01 IFRS 7.37 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


Schedule disclosing information related to financial assets that are either past due or impaired.




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract


 


label


Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]


 




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory


Text block


label


Disclosure of transferred financial assets that are not derecognised in their entirety [text block]


IFRS 7.42D Disclosure




documentation


The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]]




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems


Line items


label


Disclosure of transferred financial assets that are not derecognised in their entirety [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable


Table


label


Disclosure of transferred financial assets that are not derecognised in their entirety [table]


IFRS 7.42D Disclosure




documentation


Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.




ifrs-full


DisclosureOfFinancialInstrumentsAbstract


 


label


Disclosure of detailed information about financial instruments [abstract]


 




ifrs-full


DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory


Text block


label


Disclosure of financial instruments at fair value through profit or loss [text block]


IAS 1.10 e Common practice




documentation


The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract


 


label


Disclosure of financial instruments by type of interest rate [abstract]


 




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory


Text block


label


Disclosure of financial instruments by type of interest rate [text block]


IFRS 7.39 Common practice




documentation


The disclosure of financial instruments by type of interest rate. [Refer: Classes of financial instruments [domain]]




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems


Line items


label


Disclosure of financial instruments by type of interest rate [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable


Table


label


Disclosure of financial instruments by type of interest rate [table]


IFRS 7.39 Common practice




documentation


Schedule disclosing information related to financial instruments, by type of interest rate.




ifrs-full


DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory


Text block


label


Disclosure of financial instruments designated at fair value through profit or loss [text block]


IAS 1.10 e Common practice




documentation


The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]




ifrs-full


DisclosureOfFinancialInstrumentsExplanatory


Text block


label


Disclosure of financial instruments [text block]


IFRS 7 – Scope Disclosure




documentation


The entire disclosure for financial instruments.




ifrs-full


DisclosureOfFinancialInstrumentsHeldForTradingExplanatory


Text block


label


Disclosure of financial instruments held for trading [text block]


IAS 1.10 e Common practice




documentation


The disclosure of financial instruments classified as held for trading. [Refer: Classes of financial instruments [domain]]




ifrs-full


DisclosureOfFinancialInstrumentsLineItems


Line items


label


Disclosure of detailed information about financial instruments [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialInstrumentsTable


Table


label


Disclosure of detailed information about financial instruments [table]


IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure




documentation


Schedule disclosing information related to details of financial instruments.




ifrs-full


DisclosureOfFinancialLiabilitiesAbstract


 


label


Disclosure of financial liabilities [abstract]


 




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract


 


label


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]


 




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory


Text block


label


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]


IFRS 9.7.2.34 Disclosure




documentation


The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems


Line items


label


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable


Table


label


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]


IFRS 9.7.2.34 Disclosure




documentation


Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract


 


label


Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]


 




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory


Text block


label


Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]


IFRS 9.7.2.42 Disclosure




documentation


The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems


Line items


label


Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Table


Table


label


Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]


IFRS 9.7.2.42 Disclosure




documentation


Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract


 


label


Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]


 




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory


Text block


label


Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]


IFRS 7.42I Disclosure




documentation


The disclosure of financial liabilities at the date of initial application of IFRS 9.




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems


Line items


label


Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table


Table


label


Disclosure of financial liabilities at date of initial application of IFRS 9 [table]


IFRS 7.42I Disclosure




documentation


Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.




ifrs-full


DisclosureOfFinancialLiabilitiesExplanatory


Text block


label


Disclosure of financial liabilities [text block]


IFRS 7.7 Disclosure




documentation


The disclosure of financial liabilities. [Refer: Financial liabilities]




ifrs-full


DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory


Text block


label


Disclosure of financial liabilities held for trading [text block]


IAS 1.10 e Common practice




documentation


The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]




ifrs-full


DisclosureOfFinancialLiabilitiesLineItems


Line items


label


Disclosure of financial liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialLiabilitiesTable


Table


label


Disclosure of financial liabilities [table]


IFRS 7.7 Disclosure




documentation


Schedule disclosing information related to financial liabilities.




ifrs-full


DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract


 


label


Disclosure of financial liabilities that are part of supplier finance arrangements [abstract]


 




ifrs-full


DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory


Text block


label


Disclosure of financial liabilities that are part of supplier finance arrangements [text block]


IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure




documentation


The disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position of financial liabilities that are part of a supplier finance arrangement.




ifrs-full


DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems


Line items


label


Disclosure of financial liabilities that are part of supplier finance arrangements [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable


Table


label


Disclosure of financial liabilities that are part of supplier finance arrangements [table]


IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure




documentation


Schedule disclosing the carrying amount of financial liabilities that are part of supplier finance arrangements.




ifrs-full


DisclosureOfFinancialRiskManagementExplanatory


Text block


label


Disclosure of financial risk management [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the entity’s financial risk management practices and policies.




ifrs-full


DisclosureOfFirstTimeAdoptionExplanatory


Text block


label


Disclosure of first-time adoption [text block]


IFRS 1 – Presentation and disclosure Disclosure




documentation


The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.




ifrs-full


DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory


Text block


label


Disclosure of forms of funding of structured entity and their weighted-average life [text block]


IFRS 12.B26 g Example




documentation


The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.




ifrs-full


DisclosureOfGeneralAndAdministrativeExpenseExplanatory


Text block


label


Disclosure of general and administrative expense [text block]


IAS 1.10 e Common practice




documentation


The disclosure of general and administrative expenses. [Refer: Administrative expenses]




ifrs-full


DisclosureOfGeneralHedgeAccountingExplanatory


Text block


label


Disclosure of general hedge accounting [text block]


IFRS 7 – Hedge accounting Disclosure




documentation


The entire disclosure for general hedge accounting.




ifrs-full


DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory


Text block


label


Disclosure of general information about financial statements [text block]


IAS 1.51 Disclosure




documentation


The entire disclosure for general information about financial statements.




ifrs-full


DisclosureOfGeographicalAreasAbstract


 


label


Disclosure of geographical areas [abstract]


 




ifrs-full


DisclosureOfGeographicalAreasExplanatory


Text block


label


Disclosure of geographical areas [text block]


IFRS 8.33 Disclosure




documentation


The disclosure of geographical information.




ifrs-full


DisclosureOfGeographicalAreasLineItems


Line items


label


Disclosure of geographical areas [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfGeographicalAreasTable


Table


label


Disclosure of geographical areas [table]


IFRS 8.33 Disclosure




documentation


Schedule disclosing information related to geographical areas.




ifrs-full


DisclosureOfGoingConcernExplanatory


Text block


label


Disclosure of going concern [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the entity’s ability to continue as a going concern.




ifrs-full


DisclosureOfGoodwillExplanatory


Text block


label


Disclosure of goodwill [text block]


IAS 1.10 e Common practice




documentation


The disclosure of goodwill. [Refer: Goodwill]




ifrs-full


DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory


Text


label


Explanation of goodwill not allocated to cash-generating unit


IAS 36.133 Disclosure




documentation


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; Total for all cash-generating units [member]; Total for all business combinations [member]]




ifrs-full


DisclosureOfGovernmentGrantsExplanatory


Text block


label


Disclosure of government grants [text block]


IAS 20 – Disclosure Disclosure




documentation


The entire disclosure for government grants.




ifrs-full


DisclosureOfHedgeAccountingAbstract


 


label


Disclosure of detailed information about hedges [abstract]


 




ifrs-full


DisclosureOfHedgeAccountingExplanatory


Text block


label


Disclosure of hedge accounting [text block]


Expired 2023-01-01 IFRS 7.22 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The disclosure of hedge accounting.




ifrs-full


DisclosureOfHedgeAccountingLineItems


Line items


label


Disclosure of detailed information about hedges [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfHedgeAccountingTable


Table


label


Disclosure of detailed information about hedges [table]


Expired 2023-01-01 IFRS 7.22 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


Schedule disclosing information related to details of hedges.




ifrs-full


DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory


Text block


label


Disclosure of how entity aggregated interests in similar entities [text block]


IFRS 12.B3 Disclosure




documentation


The disclosure of how the entity aggregated its interests in similar entities.




ifrs-full


DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory


Text block


label


Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]


IFRS 7.24J a Disclosure




documentation


The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition.




ifrs-full


DisclosureOfHyperinflationaryReportingExplanatory


Text block


label


Disclosure of information about hyperinflationary reporting [text block]


IAS 29 – Disclosures Disclosure




documentation


The disclosure of information about financial reporting in hyperinflationary economies.




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract


 


label


Disclosure of impairment loss and reversal of impairment loss [abstract]


 




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory


Text block


label


Disclosure of impairment loss and reversal of impairment loss [text block]


IAS 36.126 Disclosure




documentation


The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems


Line items


label


Disclosure of impairment loss and reversal of impairment loss [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable


Table


label


Disclosure of impairment loss and reversal of impairment loss [table]


IAS 36.126 Disclosure




documentation


Schedule disclosing information related to impairment loss and the reversal of impairment loss.




ifrs-full


DisclosureOfImpairmentLossRecognisedOrReversedAbstract


 


label


Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]


 




ifrs-full


DisclosureOfImpairmentLossRecognisedOrReversedLineItems


Line items


label


Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfImpairmentLossRecognisedOrReversedTable


Table


label


Disclosure of impairment loss recognised or reversed for cash-generating unit [table]


IAS 36.130 d (ii) Disclosure




documentation


Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.




ifrs-full


DisclosureOfImpairmentOfAssetsExplanatory


Text block


label


Disclosure of impairment of assets [text block]


IAS 36 – Disclosure Disclosure




documentation


The entire disclosure for the impairment of assets.




ifrs-full


DisclosureOfIncomeTaxExplanatory


Text block


label


Disclosure of income tax [text block]


IAS 12 – Disclosure Disclosure




documentation


The entire disclosure for income taxes.




ifrs-full


DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory


Text block


label


Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]


IFRS 2.47 b Disclosure




documentation


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 (i.e. other than share options).




ifrs-full


DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory


Text block


label


Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]


IFRS 2.47 c Disclosure




documentation


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.




ifrs-full


DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory


Text block


label


Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]


IFRS 2.47 a Disclosure




documentation


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.




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract


 


label


Disclosure of information about activities subject to rate regulation [abstract]


 




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory


Text block


label


Disclosure of information about activities subject to rate regulation [text block]


IFRS 14 – Explanation of activities subject to rate regulation Disclosure




documentation


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.




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems


Line items


label


Disclosure of information about activities subject to rate regulation [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable


Table


label


Disclosure of information about activities subject to rate regulation [table]


IFRS 14 – Explanation of activities subject to rate regulation Disclosure




documentation


Schedule disclosing information related to activities subject to rate regulation.




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceAbstract


 


label


Disclosure of information about agricultural produce [abstract]


 




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceExplanatory


Text block


label


Disclosure of information about agricultural produce [text block]


IAS 41.46 b (ii) Disclosure




documentation


The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceLineItems


Line items


label


Disclosure of information about agricultural produce [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceTable


Table


label


Disclosure of information about agricultural produce [table]


IAS 41.46 b (ii) Disclosure




documentation


Schedule disclosing information related to agricultural produce.




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract


 


label


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]


 




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory


Text block


label


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]


IFRS 14 – Explanation of recognised amounts Disclosure




documentation


The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems


Line items


label


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable


Table


label


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]


IFRS 14 – Explanation of recognised amounts Disclosure




documentation


Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract


 


label


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]


 




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory


Text block


label


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]


IFRS 7.24C Disclosure




documentation


The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems


Line items


label


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable


Table


label


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]


IFRS 7.24C Disclosure




documentation


Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract


 


label


Disclosure of information about consolidated structured entities [abstract]


 




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory


Text block


label


Disclosure of information about consolidated structured entities [text block]


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




documentation


The disclosure of information about consolidated structured entities. [Refer: Total for all consolidated structured entities [member]]




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems


Line items


label


Disclosure of information about consolidated structured entities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable


Table


label


Disclosure of information about consolidated structured entities [table]


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




documentation


Schedule disclosing information related to consolidated structured entities.




ifrs-full


DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory


Text block


label


Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block]


IAS 1.76ZA a Disclosure, IAS 1.76ZA b Disclosure




documentation


The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants related to a non-current liability – for example, the entity having acted during or after the reporting period to avoid or mitigate a potential breach.




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract


 


label


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]


 




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory


Text block


label


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]


IFRS 7.24G Disclosure




documentation


The disclosure of information about credit exposures designated as measured at fair value through profit or loss.




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems


Line items


label


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable


Table


label


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]


IFRS 7.24G Disclosure




documentation


Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract


 


label


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]


 




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


Text block


label


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]


IFRS 17.131 Disclosure




documentation


The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems


Line items


label


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table


Table


label


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]


IFRS 17.131 Disclosure




documentation


Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfInformationAboutDefinedBenefitPlansAbstract


 


label


Disclosure of information about defined benefit plans [abstract]


 




ifrs-full


DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory


Text block


label


Disclosure of information about effect of interest rate benchmark reform on entity’s financial instruments and risk management strategy [text block]


IFRS 7.24I Disclosure, IFRS 7.24J Disclosure




documentation


The disclosure of information about the effect of interest rate benchmark reform on an entity’s financial instruments and risk management strategy.




ifrs-full


DisclosureOfInformationAboutEmployeesExplanatory


Text block


label


Disclosure of information about employees [text block]


IAS 1.10 e Common practice




documentation


The disclosure of information about employees.




ifrs-full


DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory


Text block


label


Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]


IFRS 7.24H Disclosure




documentation


The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.




ifrs-full


DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract


 


label


Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]


 




ifrs-full


DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory


Text block


label


Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]


IFRS 17.109A Disclosure




documentation


The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)]




ifrs-full


DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems


Line items


label


Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable


Table


label


Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]


IFRS 17.109A Disclosure




documentation


Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract


 


label


Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]


 




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory


Text block


label


Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]


IFRS 17.109 Disclosure




documentation


The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems


Line items


label


Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable


Table


label


Disclosure of information about expected recognition of contractual service margin in profit or loss [table]


IFRS 17.109 Disclosure




documentation


Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.




ifrs-full


DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory


Text block


label


Disclosure of information about interests in structured entity [text block]


IFRS 12.26 Disclosure




documentation


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.




ifrs-full


DisclosureOfInformationAboutKeyManagementPersonnelExplanatory


Text block


label


Disclosure of information about key management personnel [text block]


IAS 1.10 e Common practice




documentation


The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]




ifrs-full


DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory


Text block


label


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]


IFRS 12.B26 e Example




documentation


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]]




ifrs-full


DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory


Text block


label


Disclosure of information about maturity profile of defined benefit obligation [text block]


IAS 19.147 c Disclosure




documentation


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]




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory


Text block


label


Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]


IFRS 15.126 c Disclosure




documentation


The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory


Text block


label


Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]


IFRS 15.126 b Disclosure




documentation


The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory


Text block


label


Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]


IFRS 15.126 a Disclosure




documentation


The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory


Text block


label


Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]


IFRS 15.126 d Disclosure




documentation


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.




ifrs-full


DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory


Text block


label


Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of COVID-19 pandemic [text block]


IFRS 16.60A a Disclosure




documentation


The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.




ifrs-full


DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract


 


label


Disclosure of information about non-current liabilities with covenants [abstract]


 




ifrs-full


DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory


Text block


label


Disclosure of information about non-current liabilities with covenants [text block]


IAS 1.76ZA Disclosure




documentation


The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.




ifrs-full


DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems


Line items


label


Disclosure of information about non-current liabilities with covenants [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable


Table


label


Disclosure of information about non-current liabilities with covenants [table]


IAS 1.76ZA Disclosure




documentation


Schedule disclosing information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.




ifrs-full


DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract


 


label


Disclosure of information about Pillar Two income taxes [abstract]


 




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract


 


label


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]


 




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory


Text block


label


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]


IFRS 7.23A Disclosure




documentation


The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [domain]]




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems


Line items


label


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable


Table


label


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]


IFRS 7.23A Disclosure




documentation


Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract


 


label


Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]


 




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory


Text block


label


Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]


IFRS 12.19F Disclosure




documentation


The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]]




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems


Line items


label


Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable


Table


label


Disclosure of information about unconsolidated structured entities controlled by investment entity [table]


IFRS 12.19F Disclosure




documentation


Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract


 


label


Disclosure of information about unconsolidated subsidiaries [abstract]


 




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory


Text block


label


Disclosure of information about unconsolidated subsidiaries [text block]


IFRS 12.19B Disclosure




documentation


The disclosure of information about unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems


Line items


label


Disclosure of information about unconsolidated subsidiaries [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable


Table


label


Disclosure of information about unconsolidated subsidiaries [table]


IFRS 12.19B Disclosure




documentation


Schedule disclosing information related to unconsolidated subsidiaries.




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract


 


label


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]


 




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory


Text block


label


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]


IAS 36.130 Disclosure




documentation


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; Total for all cash-generating units [member]]




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems


Line items


label


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable


Table


label


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]


IAS 36.130 Disclosure




documentation


Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract


 


label


Disclosure of information for cash-generating units [abstract]


 




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory


Text block


label


Disclosure of information for cash-generating units [text block]


IAS 36.134 Disclosure




documentation


The disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]]




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems


Line items


label


Disclosure of information for cash-generating units [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable


Table


label


Disclosure of information for cash-generating units [table]


IAS 36.134 Disclosure




documentation


Schedule disclosing information related to cash-generating units.




ifrs-full


DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory


Text block


label


Disclosure of information relating to supplier finance arrangements [text block]


IAS 7.44F Disclosure




documentation


The disclosure of information about the entity’s supplier finance arrangements that enables users of financial statements to assess how those arrangements affect the entity’s liabilities, cash flows and exposure to liquidity risk.




ifrs-full


DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory


Text block


label


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]


IFRS 13.94 Disclosure




documentation


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.




ifrs-full


DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory


Text block


label


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]


IFRS 13.94 Disclosure




documentation


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.




ifrs-full


DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory


Text block


label


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]


IFRS 13.94 Disclosure




documentation


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.




ifrs-full


DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory


Text block


label


Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]


IAS 7.44A Disclosure




documentation


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]




ifrs-full


DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory


Text block


label


Disclosure of information when currency is not exchangeable into another currency [text block]


Effective 2025-01-01 IAS 21.57A Disclosure




documentation


The disclosure of information that enables users of financial statements to understand how a currency not being exchangeable into another currency affects, or is expected to affect, an entity’s financial performance, financial position and cash flows.




ifrs-full


DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory


Text block


label


Disclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text block]


Effective 2025-01-01 IAS 21.A20 Disclosure




documentation


The disclosure of information when a foreign operation’s functional currency is not exchangeable into the entity’s presentation currency, or the presentation currency is not exchangeable into a foreign operation’s functional currency.




ifrs-full


DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract


 


label


Disclosure of initial application of standards or interpretations [abstract]


 




ifrs-full


DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems


Line items


label


Disclosure of initial application of standards or interpretations [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable


Table


label


Disclosure of initial application of standards or interpretations [table]


IAS 8.28 Disclosure




documentation


Schedule disclosing information related to the initial application of standards or interpretations.




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract


 


label


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]


 




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory


Text block


label


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]


IFRS 17.117 a Disclosure




documentation


The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems


Line items


label


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table


Table


label


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]


IFRS 17.117 a Disclosure




documentation


Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstract


 


label


Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract]


 




ifrs-full


DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023


Text block


label


Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block]


IAS 33.70 c Disclosure




documentation


The disclosure 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.




ifrs-full


DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems


Line items


label


Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable


Table


label


Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table]


IAS 33.70 c Common practice




documentation


Schedule disclosing instruments with potential future dilutive effect not included in calculation of diluted earnings per share.




ifrs-full


DisclosureOfInsuranceContractsExplanatory


Text block


label


Disclosure of insurance contracts [text block]


IFRS 17 – Disclosure Disclosure




documentation


The entire disclosure for insurance contracts.




ifrs-full


DisclosureOfInsurancePremiumRevenueExplanatory


Text block


label


Disclosure of insurance premium revenue [text block]


IAS 1.10 e Common practice




documentation


The disclosure of insurance premium revenue. [Refer: Revenue]




ifrs-full


DisclosureOfIntangibleAssetsAbstract


 


label


Disclosure of detailed information about intangible assets [abstract]


 




ifrs-full


DisclosureOfIntangibleAssetsAndGoodwillExplanatory


Text block


label


Disclosure of intangible assets and goodwill [text block]


IAS 1.10 e Common practice




documentation


The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]




ifrs-full


DisclosureOfIntangibleAssetsExplanatory


Text block


label


Disclosure of intangible assets [text block]


IAS 38 – Disclosure Disclosure




documentation


The entire disclosure for intangible assets.




ifrs-full


DisclosureOfIntangibleAssetsLineItems


Line items


label


Disclosure of detailed information about intangible assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityAbstract


 


label


Disclosure of intangible assets material to entity [abstract]


 




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityExplanatory


Text block


label


Disclosure of intangible assets material to entity [text block]


IAS 38.122 b Disclosure




documentation


The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityLineItems


Line items


label


Disclosure of intangible assets material to entity [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityTable


Table


label


Disclosure of intangible assets material to entity [table]


IAS 38.122 b Disclosure




documentation


Schedule disclosing information related to intangible assets that are material to the entity.




ifrs-full


DisclosureOfIntangibleAssetsTable


Table


label


Disclosure of detailed information about intangible assets [table]


IAS 38.118 Disclosure




documentation


Schedule disclosing information related to details of intangible assets.




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract


 


label


Disclosure of intangible assets with indefinite useful life [abstract]


 




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory


Text block


label


Disclosure of intangible assets with indefinite useful life [text block]


IAS 38.122 a Disclosure




documentation


The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems


Line items


label


Disclosure of intangible assets with indefinite useful life [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable


Table


label


Disclosure of intangible assets with indefinite useful life [table]


IAS 38.122 a Disclosure




documentation


Schedule disclosing information related to intangible assets with an indefinite useful life.




ifrs-full


DisclosureOfInterestExpenseExplanatory


Text block


label


Disclosure of interest expense [text block]


IAS 1.10 e Common practice




documentation


The disclosure of interest expense. [Refer: Interest expense]




ifrs-full


DisclosureOfInterestIncomeExpenseExplanatory


Text block


label


Disclosure of interest income (expense) [text block]


IAS 1.10 e Common practice




documentation


The disclosure of interest income and expense. [Refer: Interest income (expense)]




ifrs-full


DisclosureOfInterestIncomeExplanatory


Text block


label


Disclosure of interest income [text block]


IAS 1.10 e Common practice




documentation


The disclosure of interest income. [Refer: Interest income]




ifrs-full


DisclosureOfInterestInFundsExplanatory


Text block


label


Disclosure of interest in funds [text block]


IFRIC 5 – Consensus Disclosure




documentation


The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.




ifrs-full


DisclosureOfInterestsInAssociatesExplanatory


Text block


label


Disclosure of interests in associates [text block]


IFRS 12.2 b (ii) Disclosure




documentation


The disclosure of interests in associates. [Refer: Total for all associates [member]]




ifrs-full


DisclosureOfInterestsInJointArrangementsExplanatory


Text block


label


Disclosure of interests in joint arrangements [text block]


IFRS 12.2 b (ii) Disclosure




documentation


The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.




ifrs-full


DisclosureOfInterestsInOtherEntitiesExplanatory


Text block


label


Disclosure of interests in other entities [text block]


IFRS 12.1 Disclosure




documentation


The entire disclosure for interests in other entities.




ifrs-full


DisclosureOfInterestsInSubsidiariesExplanatory


Text block


label


Disclosure of interests in subsidiaries [text block]


IFRS 12.2 b (i) Disclosure




documentation


The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory


Text block


label


Disclosure of interests in unconsolidated structured entities [text block]


IFRS 12.2 b (iii) Disclosure




documentation


The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Total for all unconsolidated structured entities [member]]




ifrs-full


DisclosureOfInterimFinancialReportingExplanatory


Text block


label


Disclosure of information about interim financial reporting [text block]


IAS 34 – Content of an interim financial report Disclosure




documentation


The disclosure of information about interim financial reporting.




ifrs-full


DisclosureOfInternalCreditExposuresAbstract


 


label


Disclosure of internal credit grades [abstract]


 




ifrs-full


DisclosureOfInternalCreditExposuresExplanatory


Text block


label


Disclosure of internal credit grades [text block]


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The disclosure of internal credit grades. [Refer: Total for all internal credit grades [member]]




ifrs-full


DisclosureOfInternalCreditExposuresLineItems


Line items


label


Disclosure of internal credit grades [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInternalCreditExposuresTable


Table


label


Disclosure of internal credit grades [table]


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


Schedule disclosing information related to internal credit grades.




ifrs-full


DisclosureOfInventoriesExplanatory


Text block


label


Disclosure of inventories [text block]


IAS 2 – Disclosure Disclosure




documentation


The entire disclosure for inventories.




ifrs-full


DisclosureOfInvestmentContractsLiabilitiesExplanatory


Text block


label


Disclosure of investment contracts liabilities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]




ifrs-full


DisclosureOfInvestmentEntitiesExplanatory


Text block


label


Disclosure of investment entities [text block]


IFRS 12 – Investment entity status Disclosure




documentation


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.




ifrs-full


DisclosureOfInvestmentPropertyAbstract


 


label


Disclosure of detailed information about investment property [abstract]


 




ifrs-full


DisclosureOfInvestmentPropertyExplanatory


Text block


label


Disclosure of investment property [text block]


IAS 40 – Disclosure Disclosure




documentation


The entire disclosure for investment property.




ifrs-full


DisclosureOfInvestmentPropertyLineItems


Line items


label


Disclosure of detailed information about investment property [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfInvestmentPropertyTable


Table


label


Disclosure of detailed information about investment property [table]


IAS 40.32A Disclosure




documentation


Schedule disclosing information related to details of investment property.




ifrs-full


DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory


Text block


label


Disclosure of investments accounted for using equity method [text block]


IAS 1.10 e Common practice




documentation


The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]




ifrs-full


DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory


Text block


label


Disclosure of investments other than investments accounted for using equity method [text block]


IAS 1.10 e Common practice




documentation


The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]




ifrs-full


DisclosureOfIssuedCapitalExplanatory


Text block


label


Disclosure of issued capital [text block]


IAS 1.10 e Common practice




documentation


The disclosure of issued capital. [Refer: Issued capital]




ifrs-full


DisclosureOfJointOperationsAbstract


 


label


Disclosure of joint operations [abstract]


 




ifrs-full


DisclosureOfJointOperationsExplanatory


Text block


label


Disclosure of joint operations [text block]


IFRS 12.B4 c Disclosure




documentation


The disclosure of joint operations. [Refer: Total for all joint operations [member]]




ifrs-full


DisclosureOfJointOperationsLineItems


Line items


label


Disclosure of joint operations [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfJointOperationsTable


Table


label


Disclosure of joint operations [table]


IFRS 12.B4 c Disclosure




documentation


Schedule disclosing information related to joint operations.




ifrs-full


DisclosureOfJointVenturesAbstract


 


label


Disclosure of joint ventures [abstract]


 




ifrs-full


DisclosureOfJointVenturesExplanatory


Text block


label


Disclosure of joint ventures [text block]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure




documentation


The disclosure of joint ventures. [Refer: Total for all joint ventures [member]]




ifrs-full


DisclosureOfJointVenturesLineItems


Line items


label


Disclosure of joint ventures [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfJointVenturesTable


Table


label


Disclosure of joint ventures [table]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure




documentation


Schedule disclosing information related to joint ventures.




ifrs-full


DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory


Text block


label


Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block]


IAS 12.88C Disclosure, IAS 12.88D Disclosure




documentation


The disclosure of known or reasonably estimable information that helps users of financial statements understand the entity’s exposure to Pillar Two income taxes arising from that legislation.




ifrs-full


DisclosureOfLeasePrepaymentsExplanatory


Text block


label


Disclosure of lease prepayments [text block]


IAS 1.10 e Common practice




documentation


The disclosure of lease prepayments. [Refer: Prepayments]




ifrs-full


DisclosureOfLeasesExplanatory


Text block


label


Disclosure of leases [text block]


IFRS 16 – Disclosure Disclosure, IFRS 16 – Presentation Disclosure




documentation


The entire disclosure for leases.




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract


 


label


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]


 




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory


Text block


label


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]


IFRS 13.98 Disclosure




documentation


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 [domain]]




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems


Line items


label


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable


Table


label


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]


IFRS 13.98 Disclosure




documentation


Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.




ifrs-full


DisclosureOfLiquidityRiskExplanatory


Text block


label


Disclosure of liquidity risk [text block]


IAS 1.10 e Common practice




documentation


The disclosure of liquidity risk. [Refer: Liquidity risk [member]]




ifrs-full


DisclosureOfLoansAndAdvancesToBanksExplanatory


Text block


label


Disclosure of loans and advances to banks [text block]


IAS 1.10 e Common practice




documentation


The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]




ifrs-full


DisclosureOfLoansAndAdvancesToCustomersExplanatory


Text block


label


Disclosure of loans and advances to customers [text block]


IAS 1.10 e Common practice




documentation


The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]




ifrs-full


DisclosureOfMajorCustomersAbstract


 


label


Disclosure of major customers [abstract]


 




ifrs-full


DisclosureOfMajorCustomersLineItems


Line items


label


Disclosure of major customers [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMajorCustomersTable


Table


label


Disclosure of major customers [table]


IFRS 8.34 Disclosure




documentation


Schedule disclosing information related to the entity’s major customers.




ifrs-full


DisclosureOfMarketRiskExplanatory


Text block


label


Disclosure of market risk [text block]


IAS 1.10 e Common practice




documentation


The disclosure of market risk. [Refer: Market risk [member]]




ifrs-full


DisclosureOfMaterialAccountingPolicyInformationExplanatory


Text block


label


Disclosure of material accounting policy information [text block]


IAS 1.117 Disclosure




documentation


The entire disclosure of material accounting policy information applied by the entity.




ifrs-full


DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract


 


label


Disclosure of maturity analysis for derivative financial liabilities [abstract]


 




ifrs-full


DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems


Line items


label


Disclosure of maturity analysis for derivative financial liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable


Table


label


Disclosure of maturity analysis for derivative financial liabilities [table]


IFRS 7.39 b Disclosure




documentation


Schedule disclosing information related to the maturity analysis for derivative financial liabilities.




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract


 


label


Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]


 




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory


Text block


label


Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]


IFRS 7.B11E Disclosure




documentation


The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems


Line items


label


Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable


Table


label


Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]


IFRS 7.B11E Disclosure




documentation


Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract


 


label


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]


 




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


Text block


label


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]


IFRS 17.132 b Disclosure




documentation


The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems


Line items


label


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table


Table


label


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]


IFRS 17.132 b Disclosure




documentation


Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract


 


label


Disclosure of maturity analysis for non-derivative financial liabilities [abstract]


 




ifrs-full


DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems


Line items


label


Disclosure of maturity analysis for non-derivative financial liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable


Table


label


Disclosure of maturity analysis for non-derivative financial liabilities [table]


IFRS 7.39 a Disclosure




documentation


Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract


 


label


Disclosure of maturity analysis of finance lease payments receivable [abstract]


 




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory


Text block


label


Disclosure of maturity analysis of finance lease payments receivable [text block]


IFRS 16.94 Disclosure




documentation


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.




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems


Line items


label


Disclosure of maturity analysis of finance lease payments receivable [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable


Table


label


Disclosure of maturity analysis of finance lease payments receivable [table]


IFRS 16.94 Disclosure




documentation


Schedule disclosing information related to the maturity analysis of finance lease payments receivable.




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract


 


label


Disclosure of maturity analysis of operating lease payments [abstract]


 




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory


Text block


label


Disclosure of maturity analysis of operating lease payments [text block]


IFRS 16.97 Disclosure




documentation


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.




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems


Line items


label


Disclosure of maturity analysis of operating lease payments [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable


Table


label


Disclosure of maturity analysis of operating lease payments [table]


IFRS 16.97 Disclosure




documentation


Schedule disclosing information related to the maturity analysis of operating lease payments.




ifrs-full


DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory


Text block


label


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]


IFRS 7.42E e Disclosure




documentation


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]




ifrs-full


DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract


 


label


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


Line items


label


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]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable


Table


label


Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]


IFRS 7.42E e Disclosure




documentation


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.




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract


 


label


Disclosure of nature and extent of risks arising from financial instruments [abstract]


 




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory


Text block


label


Disclosure of nature and extent of risks arising from financial instruments [text block]


IFRS 7.31 Disclosure




documentation


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: Classes of financial instruments [domain]]




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems


Line items


label


Disclosure of nature and extent of risks arising from financial instruments [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable


Table


label


Disclosure of nature and extent of risks arising from financial instruments [table]


IFRS 7.33 Disclosure, IFRS 7.34 Disclosure




documentation


Schedule disclosing information related to the nature and extent of risks arising from financial instruments.




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract


 


label


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]


 




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory


Text block


label


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure




documentation


The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems


Line items


label


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table


Table


label


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure




documentation


Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory


Text


label


Description of nature of potential income tax consequences that would result from payment of dividend


IAS 12.82A Disclosure




documentation


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]




ifrs-full


DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory


Text block


label


Disclosure of net asset value attributable to unit-holders [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the net asset value attributable to unit-holders.




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetAbstract


 


label


Disclosure of net defined benefit liability (asset) [abstract]


 




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory


Text block


label


Disclosure of net defined benefit liability (asset) [text block]


IAS 19.140 a Disclosure




documentation


The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetLineItems


Line items


label


Disclosure of net defined benefit liability (asset) [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetTable


Table


label


Disclosure of net defined benefit liability (asset) [table]


IAS 19.140 a Disclosure




documentation


Schedule disclosing information related to the net defined benefit liability (asset).




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract


 


label


Disclosure of non-adjusting events after reporting period [abstract]


 




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory


Text block


label


Disclosure of non-adjusting events after reporting period [text block]


IAS 10.21 Disclosure




documentation


The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]]




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems


Line items


label


Disclosure of non-adjusting events after reporting period [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodTable


Table


label


Disclosure of non-adjusting events after reporting period [table]


IAS 10.21 Disclosure




documentation


Schedule disclosing information related to non-adjusting events after the reporting period.




ifrs-full


DisclosureOfNoncontrollingInterestsExplanatory


Text block


label


Disclosure of non-controlling interests [text block]


IAS 1.10 e Common practice




documentation


The disclosure of non-controlling interests. [Refer: Non-controlling interests]




ifrs-full


DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory


Text block


label


Disclosure of non-current assets held for sale and discontinued operations [text block]


IFRS 5 – Presentation and disclosure Disclosure




documentation


The entire disclosure for non-current assets held for sale and discontinued operations.




ifrs-full


DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory


Text block


label


Disclosure of non-current assets or disposal groups classified as held for sale [text block]


IAS 1.10 e Common practice




documentation


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]




ifrs-full


DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory


Text block


label


Disclosure of number and weighted average exercise prices of other equity instruments [text block]


IFRS 2.45 Common practice




documentation


The disclosure of the number and weighted average exercise prices of other equity instruments (i.e. other than share options).




ifrs-full


DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory


Text block


label


Disclosure of number and weighted average exercise prices of share options [text block]


IFRS 2.45 b Disclosure




documentation


The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract


 


label


Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]


 




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory


Text block


label


Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]


IFRS 2.45 d Disclosure




documentation


The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems


Line items


label


Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable


Table


label


Disclosure of number and weighted average remaining contractual life of outstanding share options [table]


IFRS 2.45 d Disclosure




documentation


Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract


 


label


Disclosure of objectives, policies and processes for managing capital [abstract]


 




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory


Text block


label


Disclosure of objectives, policies and processes for managing capital [text block]


IAS 1.134 Disclosure




documentation


The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems


Line items


label


Disclosure of objectives, policies and processes for managing capital [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable


Table


label


Disclosure of objectives, policies and processes for managing capital [table]


IAS 1.136 Disclosure




documentation


Schedule disclosing information related to the objectives, policies and processes for managing capital.




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsAbstract


 


label


Disclosure of offsetting of financial assets [abstract]


 




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory


Text block


label


Disclosure of offsetting of financial assets and financial liabilities [text block]


IFRS 7 – Offsetting financial assets and financial liabilities Disclosure




documentation


The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsExplanatory


Text block


label


Disclosure of offsetting of financial assets [text block]


IFRS 7.13C Disclosure




documentation


The disclosure of the offsetting of financial assets. [Refer: Financial assets]




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsLineItems


Line items


label


Disclosure of offsetting of financial assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsTable


Table


label


Disclosure of offsetting of financial assets [table]


IFRS 7.13C Disclosure




documentation


Schedule disclosing information related to the offsetting of financial assets.




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesAbstract


 


label


Disclosure of offsetting of financial liabilities [abstract]


 




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory


Text block


label


Disclosure of offsetting of financial liabilities [text block]


IFRS 7.13C Disclosure




documentation


The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesLineItems


Line items


label


Disclosure of offsetting of financial liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesTable


Table


label


Disclosure of offsetting of financial liabilities [table]


IFRS 7.13C Disclosure




documentation


Schedule disclosing information related to the offsetting of financial liabilities.




ifrs-full


DisclosureOfOperatingSegmentsAbstract


 


label


Disclosure of operating segments [abstract]


 




ifrs-full


DisclosureOfOperatingSegmentsExplanatory


Text block


label


Disclosure of operating segments [text block]


IFRS 8.23 Disclosure




documentation


The disclosure of operating segments. [Refer: Operating segments [member]]




ifrs-full


DisclosureOfOperatingSegmentsLineItems


Line items


label


Disclosure of operating segments [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfOperatingSegmentsTable


Table


label


Disclosure of operating segments [table]


IFRS 8.23 Disclosure




documentation


Schedule disclosing information related to operating segments.




ifrs-full


DisclosureOfOtherAssetsExplanatory


Text block


label


Disclosure of other assets [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other assets. [Refer: Other assets]




ifrs-full


DisclosureOfOtherCurrentAssetsExplanatory


Text block


label


Disclosure of other current assets [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other current assets. [Refer: Other current assets]




ifrs-full


DisclosureOfOtherCurrentLiabilitiesExplanatory


Text block


label


Disclosure of other current liabilities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other current liabilities. [Refer: Other current liabilities]




ifrs-full


DisclosureOfOtherLiabilitiesExplanatory


Text block


label


Disclosure of other liabilities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other liabilities. [Refer: Other liabilities]




ifrs-full


DisclosureOfOtherNoncurrentAssetsExplanatory


Text block


label


Disclosure of other non-current assets [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other non-current assets. [Refer: Other non-current assets]




ifrs-full


DisclosureOfOtherNoncurrentLiabilitiesExplanatory


Text block


label


Disclosure of other non-current liabilities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]




ifrs-full


DisclosureOfOtherOperatingExpenseExplanatory


Text block


label


Disclosure of other operating expense [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other operating expense. [Refer: Other operating income (expense)]




ifrs-full


DisclosureOfOtherOperatingIncomeExpenseExplanatory


Text block


label


Disclosure of other operating income (expense) [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other operating income or expense. [Refer: Other operating income (expense)]




ifrs-full


DisclosureOfOtherOperatingIncomeExplanatory


Text block


label


Disclosure of other operating income [text block]


IAS 1.10 e Common practice




documentation


The disclosure of other operating income. [Refer: Other operating income (expense)]




ifrs-full


DisclosureOfOtherProvisionsAbstract


 


label


Disclosure of other provisions [abstract]


 




ifrs-full


DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory


Text block


label


Disclosure of other provisions, contingent liabilities and contingent assets [text block]


IAS 37 – Disclosure Disclosure




documentation


The entire disclosure for other provisions, contingent liabilities and contingent assets.




ifrs-full


DisclosureOfOtherProvisionsExplanatory


Text block


label


Disclosure of other provisions [text block]


IAS 37.84 Disclosure




documentation


The disclosure of other provisions. [Refer: Other provisions]




ifrs-full


DisclosureOfOtherProvisionsLineItems


Line items


label


Disclosure of other provisions [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfOtherProvisionsTable


Table


label


Disclosure of other provisions [table]


IAS 37.84 Disclosure




documentation


Schedule disclosing information related to other provisions.




ifrs-full


DisclosureOfPerformanceObligationsAbstract


 


label


Disclosure of performance obligations [abstract]


 




ifrs-full


DisclosureOfPerformanceObligationsExplanatory


Text block


label


Disclosure of performance obligations [text block]


IFRS 15.119 Disclosure




documentation


The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [domain]]




ifrs-full


DisclosureOfPerformanceObligationsLineItems


Line items


label


Disclosure of performance obligations [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfPerformanceObligationsTable


Table


label


Disclosure of performance obligations [table]


IFRS 15.119 Disclosure




documentation


Schedule disclosing information related to performance obligations in contracts with customers.




ifrs-full


DisclosureOfPrepaymentsAndOtherAssetsExplanatory


Text block


label


Disclosure of prepayments and other assets [text block]


IAS 1.10 e Common practice




documentation


The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]




ifrs-full


DisclosureOfProductsAndServicesAbstract


 


label


Disclosure of products and services [abstract]


 




ifrs-full


DisclosureOfProductsAndServicesExplanatory


Text block


label


Disclosure of products and services [text block]


IFRS 8.32 Disclosure




documentation


The disclosure of the entity’s products and services. [Refer: Products and services [domain]]




ifrs-full


DisclosureOfProductsAndServicesLineItems


Line items


label


Disclosure of products and services [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfProductsAndServicesTable


Table


label


Disclosure of products and services [table]


IFRS 8.32 Disclosure




documentation


Schedule disclosing information related to the entity’s products and services.




ifrs-full


DisclosureOfProfitLossFromOperatingActivitiesExplanatory


Text block


label


Disclosure of profit (loss) from operating activities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]




ifrs-full


DisclosureOfPropertyPlantAndEquipmentAbstract


 


label


Disclosure of detailed information about property, plant and equipment [abstract]


 




ifrs-full


DisclosureOfPropertyPlantAndEquipmentExplanatory


Text block


label


Disclosure of property, plant and equipment [text block]


IAS 16 – Disclosure Disclosure




documentation


The entire disclosure for property, plant and equipment.




ifrs-full


DisclosureOfPropertyPlantAndEquipmentLineItems


Line items


label


Disclosure of detailed information about property, plant and equipment [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfPropertyPlantAndEquipmentTable


Table


label


Disclosure of detailed information about property, plant and equipment [table]


IAS 16.73 Disclosure




documentation


Schedule disclosing information related to details of property, plant and equipment.




ifrs-full


DisclosureOfProvisionMatrixAbstract


 


label


Disclosure of provision matrix [abstract]


 




ifrs-full


DisclosureOfProvisionMatrixExplanatory


Text block


label


Disclosure of provision matrix [text block]


IFRS 7.35N Example




documentation


The disclosure of the provision matrix.




ifrs-full


DisclosureOfProvisionMatrixLineItems


Line items


label


Disclosure of provision matrix [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfProvisionMatrixTable


Table


label


Disclosure of provision matrix [table]


IFRS 7.35N Example




documentation


Schedule disclosing information related to the provision matrix.




ifrs-full


DisclosureOfProvisionsExplanatory


Text block


label


Disclosure of provisions [text block]


IAS 1.10 e Common practice




documentation


The disclosure of provisions. [Refer: Provisions]




ifrs-full


DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory


Text block


label


Disclosure of qualitative information about application of classification overlay and impairment requirements [text block]


IFRS 17.C28E a Disclosure




documentation


The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.




ifrs-full


DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory


Text block


label


Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk [text block]


Effective 2025-01-01 IAS 21.A19 f Disclosure




documentation


The disclosure of qualitative information about each type of risk to which an entity is exposed because a currency is not exchangeable into another currency and the nature and carrying amount of assets and liabilities exposed to each type of risk.




ifrs-full


DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract


 


label


Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]


 




ifrs-full


DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory


Text block


label


Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]


IFRS 7.24J b Disclosure




documentation


The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate.




ifrs-full


DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems


Line items


label


Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable


Table


label


Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]


IFRS 7.24J b Disclosure




documentation


Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate.




ifrs-full


DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract


 


label


Disclosure of quantitative information about leases for lessee [abstract]


 




ifrs-full


DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract


 


label


Disclosure of quantitative information about leases for lessor [abstract]


 




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract


 


label


Disclosure of quantitative information about right-of-use assets [abstract]


 




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory


Text block


label


Disclosure of quantitative information about right-of-use assets [text block]


IFRS 16.53 Disclosure




documentation


The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems


Line items


label


Disclosure of quantitative information about right-of-use assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable


Table


label


Disclosure of quantitative information about right-of-use assets [table]


IFRS 16.53 Disclosure




documentation


Schedule disclosing information related to right-of-use assets.




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract


 


label


Disclosure of range of exercise prices of outstanding share options [abstract]


 




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory


Text block


label


Disclosure of range of exercise prices of outstanding share options [text block]


IFRS 2.45 d Disclosure




documentation


The disclosure of the range of exercise prices for outstanding share options.




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems


Line items


label


Disclosure of range of exercise prices of outstanding share options [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable


Table


label


Disclosure of range of exercise prices of outstanding share options [table]


IFRS 2.45 d Disclosure




documentation


Schedule disclosing information related to the range of exercise prices of outstanding share options.




ifrs-full


DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract


 


label


Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract]


 




ifrs-full


DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory


Text block


label


Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block]


IAS 7.44H b (iii) Disclosure




documentation


The disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement.




ifrs-full


DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems


Line items


label


Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable


Table


label


Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table]


IAS 7.44H b (iii) Disclosure




documentation


Schedule disclosing the range of payment due dates of financial liabilities part of supplier finance arrangement.




ifrs-full


DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory


Text block


label


Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]


IFRS 12.B26 d Example




documentation


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.




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsAbstract


 


label


Disclosure of reclassification of financial assets [abstract]


 




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsExplanatory


Text block


label


Disclosure of reclassification of financial assets [text block]


IFRS 7.12B Disclosure




documentation


The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsLineItems


Line items


label


Disclosure of reclassification of financial assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsTable


Table


label


Disclosure of reclassification of financial assets [table]


IFRS 7.12B Disclosure




documentation


Schedule disclosing information related to the reclassification of financial assets.




ifrs-full


DisclosureOfReclassificationOfFinancialInstrumentsExplanatory


Text block


label


Disclosure of reclassification of financial instruments [text block]


IAS 1.10 e Common practice




documentation


The disclosure of the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationAbstract


 


label


Disclosure of reclassifications or changes in presentation [abstract]


 




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationExplanatory


Text block


label


Disclosure of reclassifications or changes in presentation [text block]


IAS 1.41 Disclosure




documentation


The disclosure of reclassifications or changes in the presentation of items in the financial statements.




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationLineItems


Line items


label


Disclosure of reclassifications or changes in presentation [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationTable


Table


label


Disclosure of reclassifications or changes in presentation [table]


IAS 1.41 Disclosure




documentation


Schedule disclosing information related to reclassifications or changes in presentation.




ifrs-full


DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory


Text block


label


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]


IFRS 11.C12 b Disclosure




documentation


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.




ifrs-full


DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory


Text block


label


Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]


IFRS 11.C10 Disclosure




documentation


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.




ifrs-full


DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory


Text block


label


Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]


IFRS 17.105A Disclosure




documentation


The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised.




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract


 


label


Disclosure of reconciliation of changes in biological assets [abstract]


 




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory


Text block


label


Disclosure of reconciliation of changes in biological assets [text block]


IAS 41.50 Disclosure




documentation


The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems


Line items


label


Disclosure of reconciliation of changes in biological assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsTable


Table


label


Disclosure of reconciliation of changes in biological assets [table]


IAS 41.50 Disclosure




documentation


Schedule disclosing information related to the reconciliation of changes in biological assets.




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillAbstract


 


label


Disclosure of reconciliation of changes in goodwill [abstract]


 




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillExplanatory


Text block


label


Disclosure of reconciliation of changes in goodwill [text block]


IFRS 3.B67 d Disclosure




documentation


The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillLineItems


Line items


label


Disclosure of reconciliation of changes in goodwill [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillTable


Table


label


Disclosure of reconciliation of changes in goodwill [table]


IFRS 3.B67 d Disclosure




documentation


Schedule disclosing information related to the reconciliation of changes in goodwill.




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract


 


label


Disclosure of reconciliation of changes in insurance contracts by components [abstract]


 




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory


Text block


label


Disclosure of reconciliation of changes in insurance contracts by components [text block]


IFRS 17.101 Disclosure




documentation


The disclosure of the reconciliation of changes in insurance contracts by components, i.e. 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 [domain]]




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems


Line items


label


Disclosure of reconciliation of changes in insurance contracts by components [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable


Table


label


Disclosure of reconciliation of changes in insurance contracts by components [table]


IFRS 17.101 Disclosure




documentation


Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract


 


label


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]


 




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory


Text block


label


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]


IFRS 17.100 Disclosure




documentation


The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [domain]]




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems


Line items


label


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable


Table


label


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]


IFRS 17.100 Disclosure




documentation


Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract


 


label


Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]


 




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory


Text block


label


Disclosure of reconciliation of changes in intangible assets and goodwill [text block]


IAS 38.118 Common practice




documentation


The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems


Line items


label


Disclosure of reconciliation of changes in intangible assets and goodwill [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable


Table


label


Disclosure of reconciliation of changes in intangible assets and goodwill [table]


IAS 38.118 Common practice




documentation


Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.




ifrs-full


DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract


 


label


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


label


Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]


IFRS 7.35H Disclosure, IFRS 7.35I Disclosure




documentation


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 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]




ifrs-full


DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems


Line items


label


Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable


Table


label


Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]


IFRS 7.35H Disclosure, IFRS 7.35I Disclosure




documentation


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.




ifrs-full


DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract


 


label


Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract]


 




ifrs-full


DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory


Text block


label


Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [text block]


IAS 16.73 e Common practice




documentation


The disclosure of the reconciliation of changes in property, plant and equipment, including right-of-use assets.




ifrs-full


DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems


Line items


label


Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable


Table


label


Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [table]


IAS 16.73 e Common practice




documentation


Schedule disclosing the reconciliation of changes in property, plant and equipment, including right-of-use assets.




ifrs-full


DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory


Text block


label


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]


IFRS 7.B46 Disclosure




documentation


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]




ifrs-full


DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory


Text block


label


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]


IFRS 7.B46 Disclosure




documentation


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]




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract


 


label


Disclosure of reconciliation of liabilities arising from financing activities [abstract]


 




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory


Text block


label


Disclosure of reconciliation of liabilities arising from financing activities [text block]


IAS 7.44D Example




documentation


The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems


Line items


label


Disclosure of reconciliation of liabilities arising from financing activities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable


Table


label


Disclosure of reconciliation of liabilities arising from financing activities [table]


IAS 7.44D Example




documentation


Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.




ifrs-full


DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory


Text block


label


Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]


IFRS 12.B14 b Disclosure




documentation


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]; Total for all associates [member]]




ifrs-full


DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory


Text block


label


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]


IFRS 12.B14 b Disclosure




documentation


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]; Total for all joint ventures [member]]




ifrs-full


DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory


Text block


label


Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]


IFRIC 2 – Disclosure Disclosure




documentation


The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract


 


label


Disclosure of redesignated financial assets and liabilities [abstract]


 




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory


Text block


label


Disclosure of redesignated financial assets and liabilities [text block]


IFRS 1.29 Disclosure




documentation


The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems


Line items


label


Disclosure of redesignated financial assets and liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable


Table


label


Disclosure of redesignated financial assets and liabilities [table]


IFRS 1.29 Disclosure




documentation


Schedule disclosing information related to redesignated financial assets and liabilities.




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract


 


label


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]


 




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory


Text block


label


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]


IFRS 17.C32 Disclosure




documentation


The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems


Line items


label


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table


Table


label


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]


IFRS 17.C32 Disclosure




documentation


Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.




ifrs-full


DisclosureOfRegulatoryDeferralAccountsExplanatory


Text block


label


Disclosure of regulatory deferral accounts [text block]


IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure Disclosure




documentation


The entire disclosure for regulatory deferral accounts.




ifrs-full


DisclosureOfReimbursementRightsAbstract


 


label


Disclosure of reimbursement rights [abstract]


 




ifrs-full


DisclosureOfReimbursementRightsExplanatory


Text block


label


Disclosure of reimbursement rights [text block]


IAS 19.140 b Disclosure




documentation


The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]




ifrs-full


DisclosureOfReimbursementRightsLineItems


Line items


label


Disclosure of reimbursement rights [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReimbursementRightsTable


Table


label


Disclosure of reimbursement rights [table]


IAS 19.140 b Disclosure




documentation


Schedule disclosing information related to reimbursement rights.




ifrs-full


DisclosureOfReinsuranceExplanatory


Text block


label


Disclosure of reinsurance [text block]


IAS 1.10 e Common practice




documentation


The disclosure of reinsurance.




ifrs-full


DisclosureOfRelatedPartyExplanatory


Text block


label


Disclosure of related party [text block]


IAS 24 – Disclosures Disclosure




documentation


The entire disclosure for related parties.




ifrs-full


DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory


Text block


label


Disclosure of repurchase and reverse repurchase agreements [text block]


IAS 1.10 e Common practice




documentation


The disclosure of repurchase and reverse repurchase agreements.




ifrs-full


DisclosureOfResearchAndDevelopmentExpenseExplanatory


Text block


label


Disclosure of research and development expense [text block]


IAS 1.10 e Common practice




documentation


The disclosure of research and development expense. [Refer: Research and development expense]




ifrs-full


DisclosureOfReservesAndOtherEquityInterestExplanatory


Text block


label


Disclosure of reserves within equity [text block]


IAS 1.79 b Disclosure




documentation


The disclosure of reserves within equity. [Refer: Other reserves [member]]




ifrs-full


DisclosureOfReservesWithinEquityAbstract


 


label


Disclosure of reserves within equity [abstract]


 




ifrs-full


DisclosureOfReservesWithinEquityLineItems


Line items


label


Disclosure of reserves within equity [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfReservesWithinEquityTable


Table


label


Disclosure of reserves within equity [table]


IAS 1.79 b Disclosure




documentation


Schedule disclosing information related to reserves within equity.




ifrs-full


DisclosureOfRestrictedCashAndCashEquivalentsExplanatory


Text block


label


Disclosure of restricted cash and cash equivalents [text block]


IAS 1.10 e Common practice




documentation


The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]




ifrs-full


DisclosureOfRevenueExplanatory


Text block


label


Disclosure of revenue [text block]


IAS 1.10 e Common practice




documentation


The entire disclosure for revenue.




ifrs-full


DisclosureOfRevenueFromContractsWithCustomersExplanatory


Text block


label


Disclosure of revenue from contracts with customers [text block]


IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure Disclosure




documentation


The entire disclosure for revenue from contracts with customers.




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract


 


label


Disclosure of risk management strategy related to hedge accounting [abstract]


 




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory


Text block


label


Disclosure of risk management strategy related to hedge accounting [text block]


Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure




documentation


The disclosure of risk management strategy related to hedge accounting.




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems


Line items


label


Disclosure of risk management strategy related to hedge accounting [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable


Table


label


Disclosure of risk management strategy related to hedge accounting [table]


Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure




documentation


Schedule disclosing information related to the risk management strategy in relation to hedge accounting.




ifrs-full


DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract


 


label


Disclosure of risks to which entity is exposed when currency is not exchangeable [abstract]


 




ifrs-full


DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory


Text block


label


Disclosure of risks to which entity is exposed when currency is not exchangeable [text block]


Effective 2025-01-01 IAS 21.A19 f Disclosure




documentation


The disclosure of information about each type of risk to which an entity is exposed when a currency is not exchangeable into another currency.




ifrs-full


DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems


Line items


label


Disclosure of risks to which entity is exposed when currency is not exchangeable [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable


Table


label


Disclosure of risks to which entity is exposed when currency is not exchangeable [table]


Effective 2025-01-01 IAS 21.A19 f Disclosure




documentation


Schedule disclosing each type of risk to which an entity is exposed when a currency not exchangeable into another currency.




ifrs-full


DisclosureOfSegmentsMajorCustomersExplanatory


Text block


label


Disclosure of major customers [text block]


IFRS 8.34 Disclosure




documentation


The disclosure of major customers.




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract


 


label


Disclosure of sensitivity analysis for actuarial assumptions [abstract]


 




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory


Text block


label


Disclosure of sensitivity analysis for actuarial assumptions [text block]


IAS 19.145 Disclosure




documentation


The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value]




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems


Line items


label


Disclosure of sensitivity analysis for actuarial assumptions [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable


Table


label


Disclosure of sensitivity analysis for actuarial assumptions [table]


IAS 19.145 Disclosure




documentation


Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract


 


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory


Text block


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]


IFRS 13.93 h Disclosure




documentation


The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems


Line items


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable


Table


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]


IFRS 13.93 h Disclosure




documentation


Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract


 


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory


Text block


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]


IFRS 13.93 h Disclosure




documentation


The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems


Line items


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable


Table


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]


IFRS 13.93 h Disclosure




documentation


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.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract


 


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory


Text block


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]


IFRS 13.93 h Disclosure




documentation


The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems


Line items


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable


Table


label


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]


IFRS 13.93 h Disclosure




documentation


Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.




ifrs-full


DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory


Text block


label


Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]


IFRS 17.129 Disclosure




documentation


The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract


 


label


Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]


 




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory


Text block


label


Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]


IFRS 17.128 a Disclosure




documentation


The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems


Line items


label


Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table


Table


label


Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]


IFRS 17.128 a Disclosure




documentation


Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.




ifrs-full


DisclosureOfServiceConcessionArrangementsAbstract


 


label


Disclosure of detailed information about service concession arrangements [abstract]


 




ifrs-full


DisclosureOfServiceConcessionArrangementsExplanatory


Text block


label


Disclosure of service concession arrangements [text block]


SIC 29 – Consensus Disclosure




documentation


The entire disclosure for service concession arrangements.




ifrs-full


DisclosureOfServiceConcessionArrangementsLineItems


Line items


label


Disclosure of detailed information about service concession arrangements [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfServiceConcessionArrangementsTable


Table


label


Disclosure of detailed information about service concession arrangements [table]


SIC 29.6 Disclosure




documentation


Schedule disclosing information related to details of service concession arrangements.




ifrs-full


DisclosureOfSharebasedPaymentArrangementsExplanatory


Text block


label


Disclosure of share-based payment arrangements [text block]


IFRS 2.44 Disclosure




documentation


The entire disclosure for share-based payment arrangements.




ifrs-full


DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory


Text block


label


Disclosure of share capital, reserves and other equity interest [text block]


IAS 1.79 Disclosure




documentation


The entire disclosure for share capital, reserves and other equity interest.




ifrs-full


DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory


Text block


label


Disclosure of significant adjustments to valuation obtained [text block]


IAS 40.77 Disclosure




documentation


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]




ifrs-full


DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory


Text block


label


Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]


IFRS 7.24H a Disclosure




documentation


The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesAbstract


 


label


Disclosure of associates [abstract]


 




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesExplanatory


Text block


label


Disclosure of associates [text block]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure




documentation


The disclosure of associates. [Refer: Total for all associates [member]]




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesLineItems


Line items


label


Disclosure of associates [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesTable


Table


label


Disclosure of associates [table]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure




documentation


Schedule disclosing information related to associates.




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesAbstract


 


label


Disclosure of subsidiaries [abstract]


 




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory


Text block


label


Disclosure of subsidiaries [text block]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure




documentation


The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesLineItems


Line items


label


Disclosure of subsidiaries [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesTable


Table


label


Disclosure of subsidiaries [table]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure




documentation


Schedule disclosing information related to subsidiaries.




ifrs-full


DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory


Text block


label


Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]


IFRS 12.7 Disclosure




documentation


The disclosure of significant judgements and assumptions made in relation to interests in other entities.




ifrs-full


DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory


Text block


label


Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]


IFRS 17.117 Disclosure




documentation


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.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract


 


label


Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory


Text block


label


Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]


IFRS 13.93 d Disclosure




documentation


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.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems


Line items


label


Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable


Table


label


Disclosure of significant unobservable inputs used in fair value measurement of assets [table]


IFRS 13.93 d Disclosure




documentation


Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract


 


label


Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory


Text block


label


Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]


IFRS 13.93 d Disclosure




documentation


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: Classes of entity’s own equity instruments [domain]]




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems


Line items


label


Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable


Table


label


Disclosure of significant unobservable inputs used in fair value measurement of equity [table]


IFRS 13.93 d Disclosure




documentation


Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract


 


label


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory


Text block


label


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]


IFRS 13.93 d Disclosure




documentation


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.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems


Line items


label


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable


Table


label


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]


IFRS 13.93 d Disclosure




documentation


Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.




ifrs-full


DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory


Text block


label


Disclosure of statement that information is not known or reasonably estimable and entity’s progress in assessing exposure to Pillar Two income taxes [text block]


IAS 12.88D Disclosure




documentation


The disclosure of the statement that information about the entity’s exposure to Pillar Two income taxes is not known or reasonably estimable and information about the entity’s progress in assessing its exposure.




ifrs-full


DisclosureOfSubordinatedLiabilitiesExplanatory


Text block


label


Disclosure of subordinated liabilities [text block]


IAS 1.10 e Common practice




documentation


The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]




ifrs-full


DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract


 


label


Disclosure of summarised financial information about foreign operation [abstract]


 




ifrs-full


DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory


Text block


label


Disclosure of summarised financial information about foreign operation [text block]


Effective 2025-01-01 IAS 21.A20 b Disclosure




documentation


The disclosure of summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency, or when the presentation currency is not exchangeable into a foreign operation’s functional currency.




ifrs-full


DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems


Line items


label


Disclosure of summarised financial information about foreign operation [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable


Table


label


Disclosure of summarised financial information about foreign operation [table]


Effective 2025-01-01 IAS 21.A20 b Disclosure




documentation


Schedule disclosing summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency.




ifrs-full


DisclosureOfTaxReceivablesAndPayablesExplanatory


Text block


label


Disclosure of tax receivables and payables [text block]


IAS 1.10 e Common practice




documentation


The disclosure of tax receivables and payables.




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract


 


label


Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]


 




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory


Text block


label


Disclosure of temporary difference, unused tax losses and unused tax credits [text block]


IAS 12.81 g Disclosure




documentation


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]]




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems


Line items


label


Disclosure of temporary difference, unused tax losses and unused tax credits [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable


Table


label


Disclosure of temporary difference, unused tax losses and unused tax credits [table]


IAS 12.81 g Disclosure




documentation


Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract


 


label


Disclosure of terms and conditions of share-based payment arrangement [abstract]


 




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory


Text block


label


Disclosure of terms and conditions of share-based payment arrangement [text block]


IFRS 2.45 Disclosure




documentation


The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]]




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems


Line items


label


Disclosure of terms and conditions of share-based payment arrangement [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable


Table


label


Disclosure of terms and conditions of share-based payment arrangement [table]


IFRS 2.45 Disclosure




documentation


Schedule disclosing information related to terms and conditions of share-based payment arrangements.




ifrs-full


DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory


Text block


label


Disclosure of terms and conditions of supplier finance arrangements [text block]


IAS 7.44H a Disclosure




documentation


The disclosure of the terms and conditions of supplier finance arrangements (for example, extended payment terms and security or guarantees provided).




ifrs-full


DisclosureOfTradeAndOtherPayablesExplanatory


Text block


label


Disclosure of trade and other payables [text block]


IAS 1.10 e Common practice




documentation


The disclosure of trade and other payables. [Refer: Trade and other payables]




ifrs-full


DisclosureOfTradeAndOtherReceivablesExplanatory


Text block


label


Disclosure of trade and other receivables [text block]


IAS 1.10 e Common practice




documentation


The disclosure of trade and other receivables. [Refer: Trade and other receivables]




ifrs-full


DisclosureOfTradingIncomeExpenseExplanatory


Text block


label


Disclosure of trading income (expense) [text block]


IAS 1.10 e Common practice




documentation


The disclosure of trading income (expense). [Refer: Trading income (expense)]




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract


 


label


Disclosure of transaction price allocated to remaining performance obligations [abstract]


 




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory


Text block


label


Disclosure of transaction price allocated to remaining performance obligations [text block]


IFRS 15.120 b (i) Disclosure




documentation


The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems


Line items


label


Disclosure of transaction price allocated to remaining performance obligations [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable


Table


label


Disclosure of transaction price allocated to remaining performance obligations [table]


IFRS 15.120 b (i) Disclosure




documentation


Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesAbstract


 


label


Disclosure of transactions between related parties [abstract]


 




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesExplanatory


Text block


label


Disclosure of transactions between related parties [text block]


IAS 24.18 Disclosure




documentation


The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesLineItems


Line items


label


Disclosure of transactions between related parties [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesTable


Table


label


Disclosure of transactions between related parties [table]


IAS 24.19 Disclosure




documentation


Schedule disclosing information related to transactions between related parties.




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract


 


label


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]


 




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory


Text block


label


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]


IFRS 3.B64 l Disclosure




documentation


The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems


Line items


label


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable


Table


label


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]


IFRS 3.B64 l Disclosure




documentation


Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.




ifrs-full


DisclosureOfTransfersOfFinancialAssetsExplanatory


Text block


label


Disclosure of transfers of financial assets [text block]


IFRS 7 – Transfers of financial assets Disclosure




documentation


The disclosure of transfers of financial assets. [Refer: Financial assets]




ifrs-full


DisclosureOfTreasurySharesExplanatory


Text block


label


Disclosure of treasury shares [text block]


IAS 1.10 e Common practice




documentation


The disclosure of treasury shares. [Refer: Treasury shares]




ifrs-full


DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory


Text block


label


Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements [text block]


IAS 7.44H c Disclosure




documentation


The disclosure of the type and effect of non-cash changes in the carrying amounts of financial liabilities that are part of supplier finance arrangements.




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesAbstract


 


label


Disclosure of unconsolidated structured entities [abstract]


 




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesExplanatory


Text block


label


Disclosure of unconsolidated structured entities [text block]


IFRS 12.B4 e Disclosure




documentation


The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]]




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesLineItems


Line items


label


Disclosure of unconsolidated structured entities [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesTable


Table


label


Disclosure of unconsolidated structured entities [table]


IFRS 12.B4 e Disclosure




documentation


Schedule disclosing information related to unconsolidated structured entities.




ifrs-full


DisclosureOfVoluntaryChangeInAccountingPolicyAbstract


 


label


Disclosure of voluntary change in accounting policy [abstract]


 




ifrs-full


DisclosureOfVoluntaryChangeInAccountingPolicyLineItems


Line items


label


Disclosure of voluntary change in accounting policy [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfVoluntaryChangeInAccountingPolicyTable


Table


label


Disclosure of voluntary change in accounting policy [table]


IAS 8.29 Disclosure




documentation


Schedule disclosing information related to a voluntary change in accounting policy.




ifrs-full


DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract


 


label


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


label


Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]


IFRS 17.120 Disclosure




documentation


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.




ifrs-full


DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems


Line items


label


Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable


Table


label


Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]


IFRS 17.120 Disclosure




documentation


Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.




ifrs-full


DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions


Text


label


Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions


IAS 24.23 Disclosure




documentation


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.




ifrs-full


DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements


Text


label


Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue


IFRS 7.18 c Disclosure




documentation


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.




ifrs-full


DiscontinuedOperationsMember


Member


label


Discontinued operations [member]


IFRS 5 – Presentation and disclosure Disclosure




documentation


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 co-ordinated 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: Total for all subsidiaries [member]]




ifrs-full


DiscountedCashFlowMember


Member


label


Discounted cash flow [member]


IFRS 13.B11 a Example, IFRS 13.IE63 Example




documentation


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]]




ifrs-full


DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease


Monetary, instant, debit


label


Discounted unguaranteed residual value of assets subject to finance lease


IFRS 16.94 Disclosure




documentation


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.




ifrs-full


DiscountRateMeasurementInputMember


Member


label


Discount rate, measurement input [member]


IFRS 13.93 d Common practice




documentation


This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.




ifrs-full


DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal


Percent


label


Discount rate used in current measurement of fair value less costs of disposal


IAS 36.130 f (iii) Disclosure




documentation


The discount rate used in the current measurement of fair value less costs of disposal.




ifrs-full


DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal


Percent


label


Discount rate used in previous measurement of fair value less costs of disposal


IAS 36.130 f (iii) Disclosure




documentation


The discount rate used in the previous measurement of fair value less costs of disposal.




ifrs-full


DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances


Percent


label


Discount rate used to reflect time value of money, regulatory deferral account balances


IFRS 14.33 b Disclosure




documentation


The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]




ifrs-full


DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements


Text


label


Discussion of impact that initial application of new IFRS is expected to have on financial statements


IAS 8.31 e (i) Example




documentation


The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.




ifrs-full


DisposalGroupsClassifiedAsHeldForSaleMember


Member


label


Disposal groups classified as held for sale [member]


IFRS 5 – Presentation and disclosure Disclosure, IFRS 5.38 Common practice




documentation


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.




ifrs-full


DisposalOfMajorSubsidiaryMember


Member


label


Disposal of major subsidiary [member]


IAS 10.22 a Example




documentation


This member stands for the disposal of a major subsidiary. [Refer: Total for all subsidiaries [member]]




ifrs-full


DisposalsAndRetirementsIntangibleAssetsAndGoodwill


(Monetary), duration, credit


label


Disposals and retirements, intangible assets and goodwill


IAS 38.118 e Common practice




negatedTotalLabel


Total disposals and retirements, intangible assets and goodwill




documentation


The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]




ifrs-full


DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract


 


label


Disposals and retirements, intangible assets and goodwill [abstract]


 




ifrs-full


DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill


(Monetary), duration, credit


label


Disposals and retirements, intangible assets other than goodwill


IAS 38.118 e Common practice




negatedTotalLabel


Total disposals and retirements, intangible assets other than goodwill




documentation


The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]




ifrs-full


DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract


 


label


Disposals and retirements, intangible assets other than goodwill [abstract]


 




ifrs-full


DisposalsAndRetirementsPropertyPlantAndEquipment


(Monetary), duration, credit


label


Disposals and retirements, property, plant and equipment


IAS 16.73 e Common practice




negatedTotalLabel


Total disposals and retirements, property, plant and equipment




documentation


The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]




ifrs-full


DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract


 


label


Disposals and retirements, property, plant and equipment [abstract]


 




ifrs-full


DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration, credit


label


Disposals and retirements, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedTotalLabel


Total disposals and retirements, property, plant and equipment including right-of-use assets




documentation


The decrease in property, plant and equipment including right-of-use assets resulting from disposals and retirements. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract


 


label


Disposals and retirements, property, plant and equipment, including right-of-use assets [abstract]


 




ifrs-full


DisposalsAndRetirementsRightofuseAssets


(Monetary), duration, credit


label


Disposals and retirements, right-of-use assets


IAS 16.73 e Common practice




negatedTotalLabel


Total disposals and retirements, right-of-use assets




documentation


The decrease in right-of-use assets resulting from disposals and retirements. [Refer: Right-of-use assets]




ifrs-full


DisposalsAndRetirementsRightofuseAssetsAbstract


 


label


Disposals and retirements, right-of-use assets [abstract]


 




ifrs-full


DisposalsBiologicalAssets


(Monetary), duration, credit


label


Disposals, biological assets


IAS 41.50 c Disclosure




negatedLabel


Disposals, biological assets




documentation


The decrease in biological assets resulting from disposals. [Refer: Biological assets]




ifrs-full


DisposalsIntangibleAssetsAndGoodwill


(Monetary), duration, credit


label


Disposals, intangible assets and goodwill


IAS 38.118 e (ii) Common practice




negatedLabel


Disposals, intangible assets and goodwill




documentation


The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]




ifrs-full


DisposalsIntangibleAssetsOtherThanGoodwill


(Monetary), duration, credit


label


Disposals, intangible assets other than goodwill


IAS 38.118 e (ii) Disclosure




negatedLabel


Disposals, intangible assets other than goodwill




documentation


The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]




ifrs-full


DisposalsInvestmentProperty


(Monetary), duration, credit


label


Disposals, investment property


IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure




negatedLabel


Disposals, investment property




documentation


The decrease in investment property resulting from disposals. [Refer: Investment property]




ifrs-full


DisposalsPropertyPlantAndEquipment


(Monetary), duration, credit


label


Disposals, property, plant and equipment


IAS 16.73 e (ii) Disclosure




negatedLabel


Disposals, property, plant and equipment




documentation


The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]




ifrs-full


DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration, credit


label


Disposals, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Disposals, property, plant and equipment including right-of-use assets




documentation


The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


DisposalsRightofuseAssets


(Monetary), duration, credit


label


Disposals, right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Disposals, right-of-use assets




documentation


The decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets]




ifrs-full


DistributionAndAdministrativeExpense


Monetary, duration, debit


label


Distribution and administrative expense


IAS 1.85 Common practice




documentation


The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]




ifrs-full


DistributionCosts


(Monetary), duration, debit


label


Distribution costs


IAS 1.103 Example, IAS 1.99 Disclosure




negatedLabel


Distribution costs




documentation


The amount of costs relating to the distribution of goods and services.




ifrs-full


DividendPayables


Monetary, instant, credit


label


Dividend payables


IAS 1.55 Common practice




documentation


The amount of dividends that the company has declared but not yet paid.




ifrs-full


DividendsClassifiedAsExpense


Monetary, duration, debit


label


Dividends classified as expense


IAS 32.40 Example




documentation


The amount of dividends classified as an expense.




ifrs-full


DividendsPaid


(Monetary), duration, debit


label


Dividends recognised as distributions to owners


IAS 1.107 Disclosure




negatedLabel


Dividends recognised as distributions to owners




documentation


The amount of dividends recognised as distributions to owners.




ifrs-full


DividendsPaidClassifiedAsFinancingActivities


(Monetary), duration, credit


label


Dividends paid, classified as financing activities


IAS 7.31 Disclosure




negatedTerseLabel


Dividends paid




documentation


The cash outflow for dividends paid by the entity, classified as financing activities.




ifrs-full


DividendsPaidClassifiedAsOperatingActivities


(Monetary), duration, credit


label


Dividends paid, classified as operating activities


IAS 7.31 Disclosure




negatedTerseLabel


Dividends paid




documentation


The cash outflow for dividends paid by the entity, classified as operating activities.




ifrs-full


DividendsPaidOrdinaryShares


Monetary, duration, debit


label


Dividends paid, ordinary shares


IAS 34.16A f Disclosure




documentation


The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]




ifrs-full


DividendsPaidOrdinarySharesPerShare


Per share


label


Dividends paid, ordinary shares per share


IAS 34.16A f Disclosure




documentation


The amount of dividends paid per ordinary share.




ifrs-full


DividendsPaidOtherShares


Monetary, duration, debit


label


Dividends paid, other shares


IAS 34.16A f Disclosure




documentation


The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]




ifrs-full


DividendsPaidOtherSharesPerShare


Per share


label


Dividends paid, other shares per share


IAS 34.16A f Disclosure




documentation


The amount of dividends paid per other share.




ifrs-full


DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities


Monetary, duration, credit


label


Dividends paid to equity holders of parent, classified as financing activities


IAS 7.17 Common practice




documentation


The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.




ifrs-full


DividendsPaidToNoncontrollingInterests


Monetary, duration, credit


label


Dividends paid to non-controlling interests


IFRS 12.B10 a Disclosure




documentation


The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]




ifrs-full


DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities


Monetary, duration, credit


label


Dividends paid to non-controlling interests, classified as financing activities


IAS 7.17 Common practice




documentation


The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]




ifrs-full


DividendsPayable


Monetary, instant, credit


label


Dividends payable, non-cash assets distributions


IFRIC 17.16 a Disclosure




documentation


The amount of dividends payable by means of the distribution of non-cash assets to owners.




ifrs-full


DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners


Monetary, duration


label


Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners


IAS 10.13 Disclosure, IAS 1.137 a Disclosure




commentaryGuidance


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




documentation


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.




ifrs-full


DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare


Per share


label


Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share


IAS 1.137 a Disclosure




documentation


The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.




ifrs-full


DividendsReceived


Monetary, duration, debit


label


Dividends received


IFRS 12.B12 a Disclosure




documentation


The amount of dividends received.




ifrs-full


DividendsReceivedClassifiedAsInvestingActivities


Monetary, duration, debit


label


Dividends received, classified as investing activities


IAS 7.31 Disclosure




terseLabel


Dividends received




documentation


The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]




ifrs-full


DividendsReceivedClassifiedAsOperatingActivities


Monetary, duration, debit


label


Dividends received, classified as operating activities


IAS 7.31 Disclosure




terseLabel


Dividends received




documentation


The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]




ifrs-full


DividendsReceivedFromAssociatesClassifiedAsInvestingActivities


Monetary, duration, debit


label


Dividends received from associates, classified as investing activities


IAS 7.16 Common practice




documentation


The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Total for all associates [member]; Dividends received]




ifrs-full


DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities


Monetary, duration, debit


label


Dividends received from investments accounted for using equity method, classified as investing activities


IAS 7.16 Common practice




documentation


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]




ifrs-full


DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities


Monetary, duration, debit


label


Dividends received from joint ventures, classified as investing activities


IAS 7.16 Common practice




documentation


The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Total for all joint ventures [member]; Dividends received]




ifrs-full


DividendsRecognisedAsDistributionsToNoncontrollingInterests


Monetary, duration, debit


label


Dividends recognised as distributions to non-controlling interests


IAS 1.106 d Common practice




documentation


The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]




ifrs-full


DividendsRecognisedAsDistributionsToOwnersOfParent


Monetary, duration, debit


label


Dividends recognised as distributions to owners of parent


IAS 1.106 d Common practice




documentation


The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]




ifrs-full


DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear


Monetary, duration, debit


label


Dividends recognised as distributions to owners of parent, relating to current year


IAS 1.106 d Common practice




documentation


The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]




ifrs-full


DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears


Monetary, duration, debit


label


Dividends recognised as distributions to owners of parent, relating to prior years


IAS 1.106 d Common practice




documentation


The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]




ifrs-full


DividendsRecognisedAsDistributionsToOwnersPerShare


Per share


label


Dividends recognised as distributions to owners per share


IAS 1.107 Disclosure




documentation


The amount, per share, of dividends recognised as distributions to owners.




ifrs-full


DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod


Monetary, duration, credit


label


Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period


IFRS 7.11A d Disclosure




documentation


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]]




ifrs-full


DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod


Monetary, duration, credit


label


Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period


IFRS 7.11A d Disclosure




documentation


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]]




ifrs-full


DomicileOfEntity


Text


label


Domicile of entity


IAS 1.138 a Disclosure




documentation


The country of domicile of the entity. [Refer: Country of domicile [member]]




ifrs-full


DonationsAndSubsidiesExpense


Monetary, duration, debit


label


Donations and subsidies expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from donations and subsidies.




ifrs-full


EarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract


 


label


Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]


 




ifrs-full


EarningsPerShareAbstract


 


label


Earnings per share [abstract]


 




ifrs-full


EarningsPerShareExplanatory


Text block


label


Earnings per share [text block]


IAS 33.66 Disclosure




documentation


The disclosure of earnings per share.




ifrs-full


EarningsPerShareLineItems


Line items


label


Earnings per share [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


EarningsPerShareTable


Table


label


Earnings per share [table]


IAS 33.66 Disclosure




documentation


Schedule disclosing information related to earnings per share.




ifrs-full


EffectiveDateOfRevaluationRightofuseAssets


Text


label


Effective date of revaluation, right-of-use assets


IFRS 16.57 Disclosure




documentation


The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]




ifrs-full


EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill


Text


label


Effective dates of revaluation, intangible assets other than goodwill


IAS 38.124 a (i) Disclosure




documentation


The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]




ifrs-full


EffectiveDatesOfRevaluationPropertyPlantAndEquipment


Text


label


Effective dates of revaluation, property, plant and equipment


IAS 16.77 a Disclosure




documentation


The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]




ifrs-full


EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9


Percent


label


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


IFRS 7.42N a Disclosure




documentation


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]




ifrs-full


EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9


Percent


label


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


IFRS 7.42N a Disclosure




documentation


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]




ifrs-full


EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets


Percent


label


Effective interest rate of financial assets reclassified out of available-for-sale financial assets


Expired 2023-01-01 IFRS 7.12A f Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]




ifrs-full


EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


Percent


label


Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss


Expired 2023-01-01 IFRS 7.12A f Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis


Axis


label


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]


IFRS 17.113 b Disclosure




documentation


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




ifrs-full


EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember


Member


label


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]


IFRS 17.113 b Disclosure




documentation


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)]




ifrs-full


EffectOfAssetCeilingMember


Member


label


Effect of asset ceiling [member]


IAS 19.140 a (iii) Disclosure




documentation


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 [domain]]




ifrs-full


EffectOfExchangeRateChangesOnCashAndCashEquivalents


Monetary, duration, debit


label


Effect of exchange rate changes on cash and cash equivalents


IAS 7.25 Disclosure, IAS 7.28 Disclosure




documentation


The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]




ifrs-full


EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract


 


label


Effect of exchange rate changes on cash and cash equivalents [abstract]


 




ifrs-full


EffectOfTransitionToIFRSsMember


Member


label


Effect of transition to IFRSs [member]


IFRS 1.24 Disclosure




documentation


This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]




ifrs-full


EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures


Monetary, duration, credit


label


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


IFRS 17.112 Disclosure




documentation


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]




ifrs-full


EightYearsBeforeReportingYearMember


Member


label


Eight years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended eight years before the end of the reporting year.




ifrs-full


ElectricityDistributionMember


Member


label


Electricity distribution [member]


IFRS 14.33 Example, IFRS 14.IE2 Example




documentation


This member stands for an entity’s activity related to distribution of electricity.




ifrs-full


EliminationOfIntersegmentAmountsMember


Member


label


Elimination of intersegment amounts [member]


IFRS 8.28 Example, IFRS 8.IG4 Example




documentation


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.




ifrs-full


EmployeeBenefitsExpense


(Monetary), duration, debit


label


Employee benefits expense


IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure




negatedLabel


Employee benefits expense




totalLabel


Total employee benefits expense




commentaryGuidance


Use this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees.




documentation


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.




ifrs-full


EmployeeContributions


Monetary, duration, credit


label


Employee contributions


IAS 26.35 b (ii) Disclosure




documentation


The amount of employee contributions to retirement benefit plans.




ifrs-full


EmployerContributions


Monetary, duration, credit


label


Employer contributions


IAS 26.35 b (i) Disclosure




documentation


The amount of employer contributions to retirement benefit plans.




ifrs-full


EnergyExpense


Monetary, duration, debit


label


Energy expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from the consumption of energy.




ifrs-full


EnergyTransmissionCharges


Monetary, duration, debit


label


Energy transmission charges


IAS 1.112 c Common practice




documentation


The amount of charges related to transmission of energy.




ifrs-full


EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember


Member


label


Entering into significant commitments or contingent liabilities [member]


IAS 10.22 i Example




documentation


This member stands for entering into significant commitments or contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


EntityAppliedFairValueModelOrCostModelToMeasureInvestmentProperty


List


label


Entity applied fair value model or cost model to measure investment property


IAS 40.75 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates whether the entity applied the fair value model or the cost model to measure investment property.




ifrs-full


EntityAppliesExemptionInIAS2425


True/False


label


Entity applies exemption in IAS 24.25


IAS 24.26 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity applies the exemption in paragraph 25 of IAS 24.




ifrs-full


EntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts


True/False


label


Entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts


IFRS 17.126 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether 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.




ifrs-full


EntityCompliedWithAnyExternallyImposedCapitalRequirements


True/False


label


Entity complied with any externally imposed capital requirements


IAS 1.135 d Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity complied with externally imposed capital requirements to which it is subject.




ifrs-full


EntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel


True/False


label


Entity disposed investment property carried at cost or in accordance with IFRS 16 within fair value model


IAS 40.78 d (i) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity has disposed of investment property not carried at fair value when the entity measures investment property using the cost model in IAS 16 or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis.




ifrs-full


EntityHasNotPreparedFinancialStatementsOnGoingConcernBasis


True/False


label


Entity has not prepared financial statements on going concern basis


IAS 1.25 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity has not prepared financial statements on a going concern basis. Use true if the financial statements are not prepared on a going concern basis. Use false if explicitly reporting that the statements are on a going concern basis.




ifrs-full


EntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach


True/False


label


Entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach


IFRS 17.97 b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) 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.




ifrs-full


EntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilities


True/False


label


Entity may have difficulty complying with covenants related to non-current liabilities


IAS 1.76ZA b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity may have difficulty complying with the covenants related to a non-current liability.




ifrs-full


EntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod


True/False


label


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


IFRS 17.123 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether 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.




ifrs-full


EntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue


True/False


label


Entity’s owners or others have power to amend financial statements after issue


IAS 10.17 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity’s owners or others have the power to amend financial statements after issue.




ifrs-full


Equity


Monetary, instant, credit


label


Equity


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 Disclosure




periodEndLabel


Equity at end of period




periodStartLabel


Equity at beginning of period




totalLabel


Total equity




documentation


The amount of residual interest in the assets of the entity after deducting all its liabilities.




ifrs-full


EquityAbstract


 


label


Equity [abstract]


 




ifrs-full


EquityAndLiabilities


Monetary, instant, credit


label


Equity and liabilities


IAS 1.55 Disclosure




totalLabel


Total equity and liabilities




documentation


The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]




ifrs-full


EquityAndLiabilitiesAbstract


 


label


Equity and liabilities [abstract]


 




ifrs-full


EquityAttributableToOwnersOfParent


Monetary, instant, credit


label


Equity attributable to owners of parent


IAS 1.54 r Disclosure




totalLabel


Total equity attributable to owners of parent




documentation


The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.




ifrs-full


EquityAttributableToOwnersOfParentMember


Member


label


Equity attributable to owners of parent [member]


IAS 1.106 Disclosure




documentation


This member stands for equity attributable to the owners of the parent.




ifrs-full


EquityInstrumentsAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Equity instruments, amount contributed to fair value of plan assets


IAS 19.142 b Example




documentation


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 [domain]]




ifrs-full


EquityInstrumentsHeld


Monetary, instant, debit


label


Equity instruments held


IAS 1.55 Common practice




documentation


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.




ifrs-full


EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Equity instruments held at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


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, classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, classified as held for trading]




ifrs-full


EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading


Monetary, instant, debit


label


Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading


IAS 1.55 Common practice




documentation


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, mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]




ifrs-full


EquityInstrumentsPercentageContributedToFairValueOfPlanAssets


Percent


label


Equity instruments, percentage contributed to fair value of plan assets


IAS 19.142 b Common practice




documentation


The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]




ifrs-full


EquityInterestsOfAcquirer


Monetary, instant, credit


label


Equity interests of acquirer


IFRS 3.B64 f (iv) Disclosure




documentation


The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


EquityInvestmentsMember


Member


label


Equity investments [member]


IFRS 7.6 Example, IFRS 7.IG40B Example




documentation


This member stands for investments in equity instruments.




ifrs-full


EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances


Monetary, instant, credit


label


Equity, liabilities and regulatory deferral account credit balances


IFRS 14.21 Disclosure




documentation


The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]




ifrs-full


EquityMethodMember


Member


label


Equity method [member]


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure




documentation


This member stands for 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 the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive income.




ifrs-full


EquityPriceRiskMember


Member


label


Equity price risk [member]


IFRS 7.40 a Example, IFRS 7.IG32 Example




documentation


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: Classes of financial instruments [domain]]




ifrs-full


EquityReclassifiedIntoFinancialLiabilities


Monetary, duration


label


Equity reclassified into financial liabilities


IAS 1.80A Disclosure




commentaryGuidance


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




documentation


The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]




ifrs-full


EquitySettlementMember


Member


label


Equity settlement [member]


IFRS 2.45 a Disclosure




documentation


This member stands for the equity settlement method for a share-based payment transaction. An equity-settled share-based payment is one in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier.




ifrs-full


EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets


Monetary, duration, debit


label


Estimated cash flows of financial assets reclassified out of available-for-sale financial assets


Expired 2023-01-01 IFRS 7.12A f Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]




ifrs-full


EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


Monetary, duration, debit


label


Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss


Expired 2023-01-01 IFRS 7.12A f Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination


Monetary, instant, credit


label


Estimated financial effect, contingent liabilities in business combination


IFRS 3.B64 j (i) Disclosure




documentation


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: Classes of contingent liabilities [domain]]




ifrs-full


EstimatedFinancialEffectOfContingentAssets


Monetary, instant, debit


label


Estimated financial effect of contingent assets


IAS 37.89 Disclosure




documentation


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.




ifrs-full


EstimatedFinancialEffectOfContingentLiabilities


Monetary, instant, credit


label


Estimated financial effect of contingent liabilities


IAS 37.86 a Disclosure




documentation


The amount of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan


Monetary, duration, credit


label


Estimate of benefit payments expected to be paid from defined benefit plan


IAS 19.147 c Example




documentation


The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [domain]; Maturity [axis]]




ifrs-full


EstimateOfContributionsExpectedToBePaidToPlan


Monetary, duration, credit


label


Estimate of contributions expected to be paid to plan for next annual reporting period


IAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclosure




documentation


The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [domain]]




ifrs-full


EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17


Monetary, instant, credit


label


Estimate of undiscounted claims that arise from contracts within scope of IFRS 17


IFRS 17.130 Disclosure




documentation


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




ifrs-full


EstimatesOfPresentValueOfFutureCashFlowsMember


Member


label


Estimates of present value of future cash flows [member]


IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure




documentation


This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [domain]]




ifrs-full


EstimatesOfPresentValueOfFutureCashInflowsMember


Member


label


Estimates of present value of future cash inflows [member]


IFRS 17.107 b Disclosure




documentation


This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [domain]]




ifrs-full


EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities


Monetary, instant, credit


label


Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities


IFRS 17.132 b (ii) Disclosure




documentation


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.




ifrs-full


EstimatesOfPresentValueOfFutureCashOutflowsMember


Member


label


Estimates of present value of future cash outflows [member]


IFRS 17.107 a Disclosure




documentation


This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [domain]]




ifrs-full


EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember


Member


label


Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]


IFRS 17.107 a Disclosure




documentation


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]]




ifrs-full


EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember


Member


label


Estimates of present value of insurance acquisition cash flows [member]


IFRS 17.107 a Disclosure




documentation


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 (issued or expected to be issued) 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.




ifrs-full


EstimatingAmountOfChangeInAccountingEstimateIsImpracticable


True/False


label


Estimating amount of change in accounting estimate is impracticable


IAS 8.40 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.




ifrs-full


EventsOfReclassificationOfFinancialAssetsAxis


Axis


label


Events of reclassification of financial assets [axis]


IFRS 7.12B Disclosure




documentation


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




ifrs-full


EventsOfReclassificationOfFinancialAssetsDomain


Domain [default]


label


Events of reclassification of financial assets [domain]


IFRS 7.12B Disclosure




documentation


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]




ifrs-full


ExchangeDifferencesOnTranslationAbstract


 


label


Exchange differences on translation [abstract]


 




ifrs-full


ExciseTaxPayables


Monetary, instant, credit


label


Excise tax payables


IAS 1.78 Common practice




documentation


The amount of payables related to excise tax.




ifrs-full


ExemptionFromConsolidationHasBeenUsed


True/False


label


Exemption from consolidation has been used


IAS 27.16 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether exemption from consolidation has been used.




ifrs-full


ExercisePriceOfOutstandingShareOptions2019


Per share


label


Exercise price of outstanding share options


IFRS 2.45 d Disclosure




documentation


The exercise price of outstanding share options.




ifrs-full


ExercisePriceShareOptionsGranted2019


Per share


label


Exercise price, share options granted


IFRS 2.47 a (i) Disclosure




documentation


The exercise price of share options granted.




ifrs-full


ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments


Monetary, duration, credit


label


Expected cash outflow on redemption or repurchase of puttable financial instruments


IAS 1.136A c Disclosure




documentation


The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Classes of financial instruments [domain]]




ifrs-full


ExpectedCreditLossesCollectivelyAssessedMember


Member


label


Expected credit losses collectively assessed [member]


IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example




documentation


This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [domain]]




ifrs-full


ExpectedCreditLossesIndividuallyAssessedMember


Member


label


Expected credit losses individually assessed [member]


IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example




documentation


This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [domain]]




ifrs-full


ExpectedCreditLossRate


Percent


label


Expected credit loss rate


IFRS 7.35N Example, IFRS 7.IG20D Example




documentation


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.




ifrs-full


ExpectedDividendAsPercentageShareOptionsGranted


Percent


label


Expected dividend as percentage, share options granted


IFRS 2.47 a (i) Disclosure




documentation


The percentage of an expected dividend used to calculate the fair value of share options granted.




ifrs-full


ExpectedDividendShareOptionsGranted


Monetary, duration


label


Expected dividend, share options granted


IFRS 2.47 a (i) Disclosure




commentaryGuidance


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




documentation


The amount of an expected dividend used to calculate the fair value of share options granted.




ifrs-full


ExpectedReimbursementContingentLiabilitiesInBusinessCombination


Monetary, instant, debit


label


Expected reimbursement, contingent liabilities in business combination


IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure




documentation


The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


ExpectedReimbursementOtherProvisions


Monetary, instant, debit


label


Expected reimbursement, other provisions


IAS 37.85 c Disclosure




documentation


The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]




ifrs-full


ExpenseArisingFromExplorationForAndEvaluationOfMineralResources


Monetary, duration, debit


label


Expense arising from exploration for and evaluation of mineral resources


IFRS 6.24 b Disclosure




documentation


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.




ifrs-full


ExpenseByNature


Monetary, duration, debit


label


Expenses, by nature


IAS 1.99 Disclosure




totalLabel


Total expenses, by nature




documentation


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.




ifrs-full


ExpenseByNatureAbstract


 


label


Expenses by nature [abstract]


 




ifrs-full


ExpenseDueToUnwindingOfDiscountOnProvisions


Monetary, duration, debit


label


Expense arising from passage of time on other provisions


IAS 1.112 c Common practice




documentation


The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]




ifrs-full


ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets


Monetary, duration, debit


label


Expense from cash-settled share-based payment transactions


IAS 1.112 c Common practice




documentation


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]




ifrs-full


ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets


Monetary, duration, debit


label


Expense from continuing involvement in derecognised financial assets


IFRS 7.42G b Disclosure




documentation


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]]




ifrs-full


ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised


Monetary, instant, debit


label


Expense from continuing involvement in derecognised financial assets cumulatively recognised


IFRS 7.42G b Disclosure




documentation


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]]




ifrs-full


ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets


Monetary, duration, debit


label


Expense from equity-settled share-based payment transactions


IFRS 2.51 a Disclosure




documentation


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]




ifrs-full


ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract


 


label


Expense from share-based payment transactions, alternative [abstract]


 




ifrs-full


ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets


Monetary, duration, debit


label


Expense from share-based payment transactions


IFRS 2.51 a Disclosure




totalLabel


Total expense from share-based payment transactions




documentation


The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.




ifrs-full


ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract


 


label


Expense from share-based payment transactions [abstract]


 




ifrs-full


ExpenseFromSharebasedPaymentTransactionsWithEmployees


Monetary, duration, debit


label


Expense from share-based payment transactions with employees


IAS 1.112 c Common practice




documentation


The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]




ifrs-full


ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees


Monetary, duration, debit


label


Expense from share-based payment transactions with parties other than employees


IAS 1.112 c Common practice




documentation


The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]




ifrs-full


ExpenseOfRestructuringActivities


Monetary, duration, debit


label


Expense of restructuring activities


IAS 1.98 b Disclosure




documentation


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.




ifrs-full


ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction


Monetary, duration, debit


label


Expense recognised during period for bad and doubtful debts for related party transaction


IAS 24.18 d Disclosure




documentation


The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Total for all related parties [member]]




ifrs-full


ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed


Monetary, duration, debit


label


Expense relating to leases of low-value assets for which recognition exemption has been used


IFRS 16.53 d Disclosure




documentation


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.




ifrs-full


ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed


Monetary, duration, debit


label


Expense relating to short-term leases for which recognition exemption has been used


IFRS 16.53 c Disclosure




documentation


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.




ifrs-full


ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities


Monetary, duration, debit


label


Expense relating to variable lease payments not included in measurement of lease liabilities


IFRS 16.53 e Disclosure




documentation


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]




ifrs-full


ExpensesFromAllocationOfPremiumsPaidToReinsurer


(Monetary), duration, debit


label


Expenses from allocation of premiums paid to reinsurer


IFRS 17.86 Disclosure




negatedLabel


Expenses from allocation of premiums paid to reinsurer




documentation


The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]




ifrs-full


ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


Monetary, duration, debit


label


Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


Monetary, duration, debit


label


Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ExplanationHowServiceConcessionArrangementHasBeenClassified


Text


label


Explanation of how service concession arrangement has been classified


SIC 29.6 e Disclosure




documentation


The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [domain]]




ifrs-full


ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements


Text block


label


Description of accounting policies and methods of computation followed in interim financial statements [text block]


IAS 34.16A a Disclosure




documentation


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.




ifrs-full


ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation


Text


label


Explanation of adjustments that would be necessary to achieve fair presentation


IAS 1.23 b Disclosure




documentation


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.




ifrs-full


ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase


Text


label


Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised


IFRS 3.B64 n (i) Disclosure




documentation


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]




ifrs-full


ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration


Text


label


Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration


IFRS 3.B67 b (ii) Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration


Text


label


Explanation of any changes in recognised amounts of contingent consideration


IFRS 3.B67 b (i) Disclosure




documentation


The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue


Text


label


Explanation of assets acquired by way of government grant and initially recognised at fair value


IAS 38.122 c (iii) Disclosure




documentation


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]




ifrs-full


ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments


Text


label


Explanation of sources of estimation uncertainty with significant risk of causing material adjustment


IAS 1.125 Disclosure, IFRIC 14.10 Disclosure




documentation


The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.




ifrs-full


ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation


Text


label


Explanation of basis of preparation of unadjusted comparative information


IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure




documentation


The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.




ifrs-full


ExplanationOfBodyOfAuthorisation


Text


label


Explanation of body of authorisation


IAS 10.17 Disclosure




documentation


The explanation of who authorised the financial statements for issue.




ifrs-full


ExplanationOfChangeInBusinessModelForManagingFinancialAssets


Text


label


Explanation of change in business model for managing financial assets


IFRS 7.12B b Disclosure




documentation


The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]




ifrs-full


ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod


Text


label


Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period


IAS 1.51 a Disclosure




documentation


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.




ifrs-full


ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod


Text


label


Explanation of changes in applicable tax rates to previous accounting period


IAS 12.81 d Disclosure




documentation


The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.




ifrs-full


ExplanationOfChangesInDescriptionOfRetirementBenefitPlan


Text


label


Explanation of changes in description of retirement benefit plan


IAS 26.36 g Disclosure




documentation


The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.




ifrs-full


ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements


Text


label


Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements


IAS 40.75 h Disclosure




documentation


The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]




ifrs-full


ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory


Text block


label


Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]


IFRS 7.35F Disclosure




documentation


The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.




ifrs-full


ExplanationOfDepartureFromIFRS


Text


label


Explanation of departure from IFRS


IAS 1.20 b Disclosure, IAS 1.20 c Disclosure




documentation


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]]




ifrs-full


ExplanationOfDetailsOfAnyInvestmentInEmployer


Text


label


Explanation of details of any investment in employer


IAS 26.35 a (iv) Disclosure




documentation


The explanation of the details of any investment in the employer that a retirement benefit plan has.




ifrs-full


ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction


Text


label


Explanation of details of guarantees given or received of outstanding balances for related party transaction


IAS 24.18 b (ii) Disclosure




documentation


The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]




ifrs-full


ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity


Text


label


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


IAS 26.35 a (iii) Disclosure




documentation


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.




ifrs-full


ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory


Text block


label


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]


IFRS 16.C12 b Disclosure




documentation


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.




ifrs-full


ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived


Text


label


Explanation of direct measurement of fair value of goods or services received


IFRS 2.48 Disclosure




documentation


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).




ifrs-full


ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel


Text


label


Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model


IAS 40.78 d (i) Disclosure




documentation


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]




ifrs-full


ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable


Text


label


Explanation of effect of change for biological asset for which fair value becomes reliably measurable


IAS 41.56 c Disclosure




documentation


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]




ifrs-full


ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod


Text


label


Explanation of effect of changes in composition of entity during interim period


IAS 34.16A i Disclosure




documentation


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: Total for all business combinations [member]; Discontinued operations [member]; Total for all subsidiaries [member]]




ifrs-full


ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod


Text


label


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


IFRS 5.42 Disclosure




documentation


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]]




ifrs-full


ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod


Text


label


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


IFRS 5.42 Disclosure




documentation


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]




ifrs-full


ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions


Text block


label


Explanation of effect of share-based payments on entity’s financial position [text block]


IFRS 2.50 Disclosure




documentation


The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.




ifrs-full


ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss


Text block


label


Explanation of effect of share-based payments on entity’s profit or loss [text block]


IFRS 2.50 Disclosure




documentation


The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).




ifrs-full


ExplanationOfEffectOfTransitionOnReportedCashFlows


Text


label


Explanation of effect of transition on reported cash flows


IFRS 1.23 Disclosure, IFRS 1.25 Disclosure




documentation


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]]




ifrs-full


ExplanationOfEffectOfTransitionOnReportedFinancialPerformance


Text


label


Explanation of effect of transition on reported financial performance


IFRS 1.23 Disclosure




documentation


The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]




ifrs-full


ExplanationOfEffectOfTransitionOnReportedFinancialPosition


Text


label


Explanation of effect of transition on reported financial position


IFRS 1.23 Disclosure




documentation


The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]




ifrs-full


ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory


Text block


label


Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]


IFRS 15.117 Disclosure




documentation


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 [domain]; Contract assets; Contract liabilities]




ifrs-full


ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination


Text


label


Explanation of estimated financial effect, contingent liabilities in business combination


IFRS 3.B64 j (i) Disclosure




documentation


The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


ExplanationOfEstimatedFinancialEffectOfContingentAssets


Text


label


Explanation of estimated financial effect of contingent assets


IAS 37.89 Disclosure




documentation


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.




ifrs-full


ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis


Text


label


Explanation of fact and basis for preparation of financial statements when not going concern basis


IAS 1.25 Disclosure




documentation


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.




ifrs-full


ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl


Text


label


Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control


IFRS 12.16 Disclosure




documentation


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: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]




ifrs-full


ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


Text


label


Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss


Expired 2023-01-01 IFRS 7.12A c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming


Text


label


Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing


IFRS 5.41 b Disclosure




documentation


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.




ifrs-full


ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant


Text


label


Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant


IAS 36.135 Disclosure




documentation


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]; Total for all cash-generating units [member]; Intangible assets other than goodwill]




ifrs-full


ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant


Text


label


Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant


IAS 36.135 Disclosure




documentation


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]; Total for all cash-generating units [member]; Intangible assets other than goodwill]




ifrs-full


ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue


Text


label


Explanation of fact that entity’s owners or others have power to amend financial statements after issue


IAS 10.17 Disclosure




documentation


The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.




ifrs-full


ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised


Text


label


Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised


Expired 2023-01-01 IFRS 7.30 e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Classes of financial instruments [domain]]




ifrs-full


ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency


Text


label


Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency


IAS 29.39 a Disclosure




documentation


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.




ifrs-full


ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented


Text


label


Explanation of fact that financial statements for previous periods not presented


IFRS 1.28 Disclosure




documentation


The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.




ifrs-full


ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited


Text


label


Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited


IFRS 3.B64 g (iii) Disclosure




documentation


The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.




ifrs-full


ExplanationOfFactThatSharesHaveNoParValue


Text


label


Explanation of fact that shares have no par value


IAS 1.79 a (iii) Disclosure




documentation


The explanation of the fact that shares have no par value. [Refer: Par value per share]




ifrs-full


ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations


Text


label


Explanation of financial effect of adjustments related to business combinations


IFRS 3.61 Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


ExplanationOfFinancialEffectOfContingentLiabilities


Text


label


Explanation of estimated financial effect of contingent liabilities


IAS 37.86 a Disclosure




documentation


The explanation of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


ExplanationOfFinancialEffectOfDepartureFromIFRS


Text


label


Explanation of financial effect of departure from IFRS


IAS 1.20 d Disclosure




documentation


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.




ifrs-full


ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod


Text block


label


Explanation of financial effect of non-adjusting event after reporting period [text block]


IAS 10.21 b Disclosure




documentation


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.




ifrs-full


ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination


Text


label


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


IFRS 3.B67 e Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost


Text


label


Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost


IFRS 12.19 b Disclosure




documentation


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: Total for all subsidiaries [member]]




ifrs-full


ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship


Text


label


Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship


IFRS 7.23E Disclosure




documentation


The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]




ifrs-full


ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists


Text


label


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


IFRS 1.31C Disclosure




documentation


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.




ifrs-full


ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate


Text


label


Explanation of how entity determined measurement of insurance contracts at transition date


IFRS 17.115 Disclosure




documentation


The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [domain]]




ifrs-full


ExplanationOfHowRateRegulatorIsRelated


Text


label


Explanation of how rate regulator is related


IFRS 14.30 b Disclosure




documentation


The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]




ifrs-full


ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance


Text


label


Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance


IFRS 7.35I Disclosure




documentation


The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.




ifrs-full


ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment


Text


label


Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment


IFRS 15.117 Disclosure




documentation


The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [domain]]




ifrs-full


ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment


Text block


label


Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]


IAS 36.130 d (ii) Disclosure




documentation


The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]




ifrs-full


ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment


Text


label


Explanation of involvement of independent valuer in revaluation, property, plant and equipment


IAS 16.77 b Disclosure




documentation


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]




ifrs-full


ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory


Text block


label


Explanation of initial application of impairment requirements for financial instruments [text block]


IFRS 7.42P Disclosure




documentation


The explanation of the initial application of the impairment requirements for financial instruments.




ifrs-full


ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory


Text block


label


Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]


IFRS 7.35G Disclosure




documentation


The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.




ifrs-full


ExplanationOfInsuranceFinanceIncomeExpenses


Text


label


Explanation of insurance finance income (expenses)


IFRS 17.110 Disclosure




documentation


The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]




ifrs-full


ExplanationOfInterestRevenueReportedNetOfInterestExpense


Text


label


Explanation of interest income reported net of interest expense


IFRS 8.23 Disclosure




documentation


The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]




ifrs-full


ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents


Text


label


Explanation of investing and financing transactions not requiring use of cash or cash equivalents


IAS 7.43 Disclosure




documentation


The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.




ifrs-full


ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets


Text


label


Explanation of involvement of independent valuer in revaluation, right-of-use assets


IFRS 16.57 Disclosure




documentation


The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]




ifrs-full


ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities


Text


label


Explanation of issues, repurchases and repayments of debt and equity securities


IAS 34.16A e Disclosure




documentation


The explanation of the issues, repurchases and repayments of debt and equity securities.




ifrs-full


ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses


Text


label


Explanation of main classes of assets affected by impairment losses or reversals of impairment losses


IAS 36.131 a Disclosure




documentation


The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]




ifrs-full


ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses


Text


label


Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses


IAS 36.130 a Disclosure, IAS 36.131 b Disclosure




documentation


The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]




ifrs-full


ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts


Text


label


Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts


IAS 1.122 Disclosure




documentation


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.




ifrs-full


ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected


Text


label


Explanation of events after interim period that have not been reflected


IAS 34.16A h Disclosure




documentation


The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.




ifrs-full


ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory


Text block


label


Explanation of measurement bases for financial instruments used in preparing financial statements [text block]


IFRS 7.21 Example




documentation


The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.




ifrs-full


ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory


Text block


label


Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]


IFRS 17.129 a Disclosure




documentation


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.




ifrs-full


ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss


Text


label


Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss


IFRS 17.118 Disclosure




documentation


The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]




ifrs-full


ExplanationOfModificationsModifiedSharebasedPaymentArrangements


Text


label


Explanation of modifications, modified share-based payment arrangements


IFRS 2.47 c (i) Disclosure




documentation


The explanation of the modifications for share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]]




ifrs-full


ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations


Text


label


Explanation of nature and adjustments to amounts previously presented in discontinued operations


IFRS 5.35 Disclosure




documentation


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]]




ifrs-full


ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears


Text


label


Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years


IAS 34.16A d Disclosure




documentation


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.




ifrs-full


ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence


Text


label


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


IAS 34.16A c Disclosure




documentation


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.




ifrs-full


ExplanationOfNatureAndAmountOfSignificantTransactions


Text


label


Explanation of nature and amount of significant transactions


IAS 24.26 b (i) Disclosure




documentation


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.




ifrs-full


ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment


Text


label


Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment


SIC 29.6 c (iii) Disclosure




documentation


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 [domain]; Property, plant and equipment]




ifrs-full


ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod


Text


label


Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period


SIC 29.6 c (iv) Disclosure




documentation


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 [domain]]




ifrs-full


ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices


Text


label


Explanation of nature and extent of obligations to provide or rights to expect provision of services


SIC 29.6 c (ii) Disclosure




documentation


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 [domain]]




ifrs-full


ExplanationOfNatureAndExtentOfOtherRightsAndObligations


Text


label


Explanation of nature and extent of other rights and obligations


SIC 29.6 c (vi) Disclosure




documentation


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 [domain]]




ifrs-full


ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions


Text


label


Explanation of nature and extent of renewal and termination options


SIC 29.6 c (v) Disclosure




documentation


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 [domain]]




ifrs-full


ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets


Text


label


Explanation of nature and extent of rights to use specified assets


SIC 29.6 c (i) Disclosure




documentation


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 [domain]]




ifrs-full


ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation


Text


label


Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework


IAS 1.23 a Disclosure




documentation


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.




ifrs-full


ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive


Text


label


Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported


IFRS 8.32 Disclosure




documentation


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 [domain]; Revenue]




ifrs-full


ExplanationOfNotAppliedNewStandardsOrInterpretations


Text


label


Explanation of new standards or interpretations not applied


IAS 8.30 a Disclosure




documentation


The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.




ifrs-full


ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17


Text


label


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


IFRS 17.129 b Disclosure




documentation


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.




ifrs-full


ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows


Text


label


Explanation of period over which management has projected cash flows


IAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


ExplanationOfPossibilityOfReimbursementContingentLiabilities


Text


label


Explanation of possibility of reimbursement, contingent liabilities


IAS 37.86 c Disclosure




documentation


The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination


Text


label


Explanation of possibility of reimbursement, contingent liabilities in business combination


IFRS 3.B64 j (i) Disclosure




documentation


The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset


Text


label


Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset


IAS 37.92 Disclosure




documentation


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.




ifrs-full


ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability


Text


label


Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability


IAS 37.92 Disclosure




documentation


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: Classes of contingent liabilities [domain]]




ifrs-full


ExplanationOfReasonForNondisclosureOfInformationRegardingProvision


Text


label


Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision


IAS 37.92 Disclosure




documentation


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]




ifrs-full


ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments


Text


label


Explanation of reasons for changes in loss allowance for financial instruments


IFRS 7.B8D Example




documentation


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.




ifrs-full


ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15


Text


label


Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15


IFRS 15.C8 b Disclosure




documentation


The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.




ifrs-full


ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs


Text


label


Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs


IFRS 1.23B Disclosure




documentation


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.




ifrs-full


ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors


Text


label


Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors


IAS 8.49 d Disclosure




documentation


The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.




ifrs-full


ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy


Text


label


Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy


IAS 8.28 h Disclosure, IAS 8.29 e Disclosure




documentation


The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.




ifrs-full


ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts


Text


label


Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts


IFRS 17.132 c Disclosure




documentation


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 portfolios of contracts.




ifrs-full


ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets


Text


label


Explanation of relationship between insurance finance income (expenses) and investment return on assets


IFRS 17.110 Disclosure




documentation


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)]




ifrs-full


ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld


Text


label


Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held


IFRS 17.128 a (ii) Disclosure




documentation


The explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [domain]; Financial assets]




ifrs-full


ExplanationOfRelationshipsBetweenParentsAndEntity


Text


label


Explanation of relationships between parent and subsidiaries


IAS 24.13 Disclosure




documentation


The explanation of the relationships between a parent and its subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity


Text


label


Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity


IFRS 12.19G Disclosure




documentation


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]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]




ifrs-full


ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets


Text


label


Explanation of restrictions on distribution of revaluation surplus for intangible assets


IAS 38.124 b Disclosure




documentation


The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]




ifrs-full


ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty


Text


label


Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property


IAS 40.75 g Disclosure




documentation


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]




ifrs-full


ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory


Text block


label


Explanation of risk management strategy related to hedge accounting [text block]


Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure




documentation


The explanation of the risk management strategy related to hedge accounting.




ifrs-full


ExplanationOfSeasonalityOrCyclicalityOfInterimOperations


Text


label


Explanation of seasonality or cyclicality of interim operations


IAS 34.16A b Disclosure




documentation


The explanatory comments about the seasonality or cyclicality of interim operations.




ifrs-full


ExplanationOfShareOptionsInSharebasedPaymentArrangement


Text


label


Description of share-based payment arrangement


IFRS 2.45 a Disclosure




documentation


The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Types of share-based payment arrangements [domain]]




ifrs-full


ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory


Text block


label


Explanation of significant changes in contract assets and contract liabilities [text block]


IFRS 15.118 Disclosure




documentation


The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]




ifrs-full


ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory


Text block


label


Explanation of significant changes in net investment in finance lease [text block]


IFRS 16.93 Disclosure




documentation


The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]




ifrs-full


ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity


Text


label


Explanation of significant decrease in level of government grants for agricultural activity


IAS 41.57 c Disclosure




documentation


The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]




ifrs-full


ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows


Text


label


Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows


SIC 29.6 b Disclosure




documentation


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 [domain]]




ifrs-full


ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction


Text


label


Explanation of terms and conditions of outstanding balances for related party transaction


IAS 24.18 b (i) Disclosure




documentation


The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Text


label


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


IFRS 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosure, IFRS 3.B64 m Disclosure




documentation


The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]




ifrs-full


ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome


Text


label


Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income


IFRS 7.11A e Disclosure




documentation


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]




ifrs-full


ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance


Text


label


Explanation of unfulfilled conditions and other contingencies attaching to government assistance


IAS 20.39 c Disclosure




documentation


The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]




ifrs-full


ExplanationOfValueAssignedToKeyAssumption


Text


label


Explanation of value assigned to key assumption


IAS 36.134 f (ii) Disclosure, IAS 36.135 e (ii) Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue


Text


label


Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue


IFRS 15.120 b (ii) Disclosure




documentation


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]




ifrs-full


ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations


Text


label


Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations


IFRS 15.122 Disclosure




documentation


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]




ifrs-full


ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue


Text


label


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


IFRS 7.19 Disclosure




documentation


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.




ifrs-full


ExplanationOfWhetherEntityAppliesExemptionInIAS2425


Text


label


Explanation of whether entity applies exemption in IAS 24.25


IAS 24.26 Disclosure




documentation


The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.




ifrs-full


ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged


Text


label


Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral


IFRS 7.15 b Disclosure




documentation


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.




ifrs-full


ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan


Text


label


Explanation of whether participants contribute to retirement benefit plan


IAS 26.36 d Disclosure




documentation


The explanation of whether participants contribute to retirement benefit plans.




ifrs-full


ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations


Text


label


Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations


IFRS 15.122 Disclosure




documentation


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]




ifrs-full


ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17


Text


label


Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17


IFRS 17.C33 c Disclosure




documentation


The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17.




ifrs-full


ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel


Text


label


Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model


IAS 40.78 b Disclosure




documentation


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]




ifrs-full


ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported


Text


label


Explanation of why geographical information about revenues from external customers and non-current assets is not reported


IFRS 8.33 Disclosure




documentation


The explanation of why geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts, is not reported.




ifrs-full


ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices


Text


label


Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services


IFRS 15.124 b Disclosure




documentation


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]




ifrs-full


ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter


Text


label


Explanation of cross-reference to interim financial statement disclosures for first-time adopter


IFRS 1.33 Disclosure




documentation


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.




ifrs-full


ExplanationWhenGreatestTransferActivityTookPlace


Text


label


Explanation when greatest transfer activity took place


IFRS 7.42G c (i) Disclosure




documentation


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).




ifrs-full


ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete


Text


label


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


IFRS 3.B66 Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost


Text


label


Explanation of why fair value becomes reliable for biological assets previously measured at cost


IAS 41.56 b Disclosure




documentation


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]




ifrs-full


ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost


Text


label


Explanation of why fair value cannot be reliably measured for biological assets, at cost


IAS 41.54 b Disclosure




documentation


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]




ifrs-full


ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel


Text


label


Explanation of why fair value cannot be reliably measured for investment property, cost model


IAS 40.79 e (ii) Disclosure




documentation


The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]




ifrs-full


ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis


Text


label


Explanation of why entity not regarded as going concern


IAS 1.25 Disclosure




documentation


The explanation of the reason why the entity is not regarded as a going concern.




ifrs-full


ExplorationAndEvaluationAssetsMember


Member


label


Exploration and evaluation assets [member]


IAS 36.127 Common practice




documentation


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.




ifrs-full


ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, instant, credit


label


Exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure




periodEndLabel


Exposure to credit risk on loan commitments and financial guarantee contracts at end of period




periodStartLabel


Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period




documentation


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]]




ifrs-full


ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17


Monetary, instant


label


Exposure to risk that arises from contracts within scope of IFRS 17


IFRS 17.125 a Disclosure




commentaryGuidance


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




documentation


The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.




ifrs-full


ExpropriationOfMajorAssetsByGovernmentMember


Member


label


Expropriation of major assets by government [member]


IAS 10.22 c Example




documentation


This member stands for expropriation of major assets by government. [Refer: Government [member]]




ifrs-full


ExternalCreditGradesAxis


Axis


label


External credit grades [axis]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


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




ifrs-full


ExternalCreditGradesDomain


Domain [default]


label


External credit grades [domain]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


This member stands for the standard value for the “External credit grades” axis if no other member is used.




ifrs-full


ExternalCreditGradesMember


Member


label


Total for all external credit grades [member]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


This member stands for credit grades that have been provided by external rating agencies.




ifrs-full


FactoringOfReceivablesMember


Member


label


Factoring of receivables [member]


IFRS 7.B33 Example




documentation


This member stands for transactions in which an entity transfers its receivables to another party (the factor).




ifrs-full


FactorsUsedToIdentifyEntitysReportableSegments


Text


label


Description of factors used to identify entity’s reportable segments


IFRS 8.22 a Disclosure




documentation


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 [domain]; Operating segments [member]; Products and services [domain]; Reportable segments [member]]




ifrs-full


FairValueAsDeemedCostAxis


Axis


label


Fair value as deemed cost [axis]


IFRS 1.30 Disclosure




documentation


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




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified


Monetary, duration, credit


label


Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified


IFRS 7.12D b Disclosure




documentation


The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9


Monetary, duration, credit


label


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


IFRS 7.42M b Disclosure




documentation


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]




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9


Monetary, duration, credit


label


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


IFRS 7.42M b Disclosure




documentation


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]




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9


Monetary, duration, credit


label


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


IFRS 7.42M b Disclosure




documentation


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]




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome


Monetary, duration, credit


label


Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


Monetary, duration, credit


label


Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income


Expired 2023-01-01 IFRS 7.12A d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss


Monetary, duration, credit


label


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


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


Monetary, duration, credit


label


Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


Expired 2023-01-01 IFRS 7.12A d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified


Monetary, duration, credit


label


Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified


IFRS 7.12D b Disclosure




documentation


The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]




ifrs-full


FairValueHedgesMember


Member


label


Fair value hedges [member]


IAS 39.86 a Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure




documentation


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: Types of hedges [domain]]




ifrs-full


FairValueHierarchyDomain


Domain


label


Fair value hierarchy [domain]


IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure




documentation


This member stand for the fair value hierarchy.




ifrs-full


FairValueLessCostsOfDisposalMember


Member


label


Fair value less costs of disposal [member]


IAS 36.130 e Disclosure




documentation


This member stands for the fair value less costs of disposal. The fair value less costs of disposal 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, less the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes.




ifrs-full


FairValueModelMember


Member


label


Fair value model [member]


IAS 40.32A Disclosure, IAS 40.75 a Disclosure




documentation


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.




ifrs-full


FairValueOfAcquiredReceivables


Monetary, instant, debit


label


Fair value of acquired receivables


IFRS 3.B64 h (i) Disclosure




documentation


The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets


Monetary, instant, debit


label


Fair value of assets representing continuing involvement in derecognised financial assets


IFRS 7.42E b Disclosure




documentation


The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]




ifrs-full


FairValueOfAssociatedFinancialLiabilities


(Monetary), instant, credit


label


Fair value of associated financial liabilities


IFRS 7.42D d Disclosure




negatedLabel


Fair value of associated financial liabilities




documentation


The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]




ifrs-full


FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost


Monetary, instant, debit


label


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


IFRS 7.12D a Disclosure




documentation


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]




ifrs-full


FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9


Monetary, instant, debit


label


Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9


IFRS 7.42M a Disclosure




documentation


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]




ifrs-full


FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory


Monetary, instant, debit


label


Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category


IFRS 7.12D a Disclosure




documentation


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]




ifrs-full


FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9


Monetary, instant, debit


label


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


IFRS 7.42M a Disclosure




documentation


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]




ifrs-full


FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets


Monetary, instant, debit


label


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


IFRS 7.24G c Disclosure




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities


Monetary, instant, credit


label


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


IFRS 7.24G c Disclosure




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9


Monetary, instant, credit


label


Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9


IFRS 7.42M a Disclosure




documentation


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]




ifrs-full


FairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliably


True/False


label


Fair value of goods or services received cannot be estimated reliably


IFRS 2.49 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity has rebutted the presumption that the fair value of goods or services received can be estimated reliably.




ifrs-full


FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished


Monetary, instant, debit


label


Fair value of investments in joint ventures for which there are quoted market prices


IFRS 12.21 b (iii) Disclosure




documentation


The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Total for all joint ventures [member]; Investments in joint ventures reported in separate financial statements]




ifrs-full


FairValueOfInvestmentPropertyWhenEntityAppliesCostModel


Monetary, instant, debit


label


Fair value of investment property when entity applies cost model


IAS 40.79 e Disclosure




documentation


The amount of fair value of investment property when an entity applies the cost model to measure the investment property.




ifrs-full


FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished


Monetary, instant, debit


label


Fair value of investments in associates for which there are quoted market prices


IFRS 12.21 b (iii) Disclosure




documentation


The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Total for all associates [member]; Investments in associates reported in separate financial statements]




ifrs-full


FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Investments in equity instruments designated at fair value through other comprehensive income


IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition


Monetary, instant, debit


label


Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition


IFRS 7.11B b Disclosure




documentation


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]]




ifrs-full


FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets


Monetary, instant, credit


label


Fair value of liabilities representing continuing involvement in derecognised financial assets


IFRS 7.42E b Disclosure




documentation


The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]




ifrs-full


FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount


Monetary, instant, debit


label


Fair value of property, plant and equipment materially different from carrying amount


IAS 16.79 d Example




documentation


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]




ifrs-full


FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus


Monetary, instant, debit


label


Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status


IFRS 12.9B a Disclosure




documentation


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]; Total for all subsidiaries [member]]




ifrs-full


FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety


Monetary, instant, debit


label


Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety


IFRS 7.42D d Disclosure




netLabel


Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety




documentation


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]




ifrs-full


FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract


 


label


Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]


 




ifrs-full


FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety


Monetary, instant, debit


label


Fair value of transferred financial assets that are not derecognised in their entirety


IFRS 7.42D d Disclosure




documentation


The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]




ifrs-full


FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures


Monetary, instant, debit


label


Fair value of underlying items for contracts with direct participation features


IFRS 17.111 Disclosure




documentation


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]




ifrs-full


FeeAndCommissionExpense


(Monetary), duration, debit


label


Fee and commission expense


IAS 1.85 Common practice




negatedTotalLabel


Total fee and commission expense




documentation


The amount of expense relating to fees and commissions.




ifrs-full


FeeAndCommissionExpenseAbstract


 


label


Fee and commission expense [abstract]


 




ifrs-full


FeeAndCommissionIncome


Monetary, duration, credit


label


Fee and commission income


IAS 1.85 Common practice




totalLabel


Total fee and commission income




documentation


The amount of income relating to fees and commissions.




ifrs-full


FeeAndCommissionIncomeAbstract


 


label


Fee and commission income [abstract]


 




ifrs-full


FeeAndCommissionIncomeExpense


Monetary, duration, credit


label


Fee and commission income (expense)


IAS 1.85 Common practice




netLabel


Net fee and commission income (expense)




documentation


The amount of income or expense relating to fees and commissions.




ifrs-full


FeeAndCommissionIncomeExpenseAbstract


 


label


Fee and commission income (expense) [abstract]


 




ifrs-full


FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss


Monetary, duration, debit


label


Fee expense arising from financial liabilities not at fair value through profit or loss


IFRS 7.20 c (i) Disclosure




documentation


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]




ifrs-full


FeeIncomeAndExpenseAbstract


 


label


Fee income and expense [abstract]


 




ifrs-full


FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost


Monetary, duration, credit


label


Fee income arising from financial assets not at fair value through profit or loss


IFRS 7.20 c (i) Disclosure




documentation


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.




ifrs-full


FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss


Monetary, duration, credit


label


Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss


Expired 2023-01-01 IFRS 7.20 c (i) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities


Monetary, duration, credit


label


Fee income (expense) arising from trust and fiduciary activities


IFRS 7.20 c (ii) Disclosure




documentation


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.




ifrs-full


FinalSalaryPensionDefinedBenefitPlansMember


Member


label


Final salary pension defined benefit plans [member]


IAS 19.138 b Example




documentation


This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]




ifrs-full


FinanceCosts


(Monetary), duration, debit


label


Finance costs


IAS 1.82 b Disclosure




negatedLabel


Finance costs




documentation


The amount of costs associated with financing activities of the entity.




ifrs-full


FinanceCostsPaidClassifiedAsOperatingActivities


Monetary, duration, credit


label


Finance costs paid, classified as operating activities


IAS 7.31 Common practice




documentation


The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]




ifrs-full


FinanceIncome


Monetary, duration, credit


label


Finance income


IAS 1.85 Common practice




documentation


The amount of income associated with interest and other financing activities of the entity.




ifrs-full


FinanceIncomeCost


Monetary, duration, credit


label


Finance income (cost)


IAS 1.85 Common practice




documentation


The amount of income or cost associated with interest and other financing activities of the entity.




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract


 


label


Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]


 




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax


Monetary, duration, credit


label


Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax


IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure




documentation


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, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax


Monetary, duration, credit


label


Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax


IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure




documentation


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, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss


Monetary, duration, credit


label


Finance income (expenses) from reinsurance contracts held recognised in profit or loss


IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure




documentation


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]]




ifrs-full


FinanceIncomeOnNetInvestmentInFinanceLease


Monetary, duration, credit


label


Finance income on net investment in finance lease


IFRS 16.90 a (ii) Disclosure




documentation


The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]




ifrs-full


FinanceIncomeReceivedClassifiedAsOperatingActivities


Monetary, duration, debit


label


Finance income received, classified as operating activities


IAS 7.31 Common practice




documentation


The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]




ifrs-full


FinanceLeaseReceivables


Monetary, instant, debit


label


Finance lease receivables


IAS 1.55 Common practice




documentation


The amount of receivables related to finance leases.




ifrs-full


FinancialAssets


Monetary, instant, debit


label


Financial assets


IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example




periodEndLabel


Financial assets at end of period




periodStartLabel


Financial assets at beginning of period




totalLabel


Total financial assets




documentation


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: Classes of financial instruments [domain]; Financial liabilities]




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments


Monetary, instant, debit


label


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments


IFRS 9.7.2.34 b Disclosure




documentation


The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments


Monetary, instant, debit


label


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments


IFRS 9.7.2.34 a Disclosure




documentation


The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments


Text


label


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments


IFRS 9.7.2.34 b Disclosure




documentation


The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments


Text


label


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments


IFRS 9.7.2.34 a Disclosure




documentation


The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments


Monetary, instant, debit


label


Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments


IFRS 9.7.2.42 b Disclosure




documentation


The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments


Monetary, instant, debit


label


Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments


IFRS 9.7.2.42 a Disclosure




documentation


The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments


Text


label


Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments


IFRS 9.7.2.42 a Disclosure




documentation


The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments


Text


label


Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments


IFRS 9.7.2.42 b Disclosure




documentation


The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments


Text


label


Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments


IFRS 9.7.2.42 a Disclosure




documentation


The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation


Monetary, instant, debit


label


Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation


IFRS 17.C32 b (ii) Disclosure




documentation


The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation


Monetary, instant, debit


label


Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation


IFRS 17.C32 b (i) Disclosure




documentation


The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation


Text


label


Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation


IFRS 17.C32 b (ii) Disclosure




documentation


The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation


Text


label


Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation


IFRS 17.C32 b (i) Disclosure




documentation


The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.




ifrs-full


FinancialAssetsAtAmortisedCost


Monetary, instant, debit


label


Financial assets at amortised cost


IFRS 7.8 f Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtAmortisedCostCategoryMember


Member


label


Financial assets at amortised cost, category [member]


IFRS 7.8 f Disclosure




documentation


This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]




ifrs-full


FinancialAssetsAtAmortisedCostMember


Member


label


Financial assets at amortised cost, class [member]


IFRS 7.B2 a Disclosure




documentation


This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]




ifrs-full


FinancialAssetsAtFairValue


Monetary, instant, debit


label


Financial assets, at fair value


IFRS 7.25 Disclosure




documentation


The fair value of financial assets. [Refer: At fair value [member]; Financial assets]




ifrs-full


FinancialAssetsAtFairValueMember


Member


label


Financial assets at fair value, class [member]


IFRS 7.B2 a Disclosure




documentation


This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]




ifrs-full


FinancialAssetsAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Financial assets at fair value through other comprehensive income


IFRS 7.8 h Disclosure




totalLabel


Total financial assets at fair value through other comprehensive income




documentation


The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]




ifrs-full


FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract


 


label


Financial assets at fair value through other comprehensive income [abstract]


 




ifrs-full


FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember


Member


label


Financial assets at fair value through other comprehensive income, category [member]


IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLoss


Monetary, instant, debit


label


Financial assets at fair value through profit or loss


IFRS 7.8 a Disclosure




totalLabel


Total financial assets at fair value through profit or loss




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossAbstract


 


label


Financial assets at fair value through profit or loss [abstract]


 




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember


Member


label


Financial assets at fair value through profit or loss, category [member]


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Financial assets at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


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, mandatorily measured at fair value]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember


Member


label


Financial assets at fair value through profit or loss, classified as held for trading, category [member]


Expired 2023-01-01 IFRS 7.8 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


Monetary, instant, debit


label


Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember


Member


label


Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


Monetary, instant, debit


label


Financial assets at fair value through profit or loss, mandatorily measured at fair value


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember


Member


label


Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading


Monetary, instant, debit


label


Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading


IAS 1.55 Common practice




documentation


The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments


Monetary, instant, debit


label


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember


Member


label


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities


Monetary, instant, debit


label


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember


Member


label


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


FinancialAssetsAvailableforsale


Monetary, instant, debit


label


Financial assets available-for-sale


Expired 2023-01-01 IFRS 7.8 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsAvailableforsaleCategoryMember


Member


label


Financial assets available-for-sale, category [member]


Expired 2023-01-01 IFRS 7.8 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]




ifrs-full


FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9


Monetary, instant, debit


label


Financial assets, carrying amount immediately after initial application of IFRS 9


IFRS 7.42I b Disclosure




documentation


The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]




ifrs-full


FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9


Monetary, instant, debit


label


Financial assets, carrying amount immediately before initial application of IFRS 9


IFRS 7.42I a Disclosure




documentation


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]




ifrs-full


FinancialAssetsCollectivelyAssessedForCreditLossesMember


Member


label


Financial assets collectively assessed for credit losses [member]


Expired 2023-01-01 IFRS 7.37 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]




ifrs-full


FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract


 


label


Financial assets designated as measured at fair value through profit or loss [abstract]


 




ifrs-full


FinancialAssetsHeldForManagingLiquidityRisk


Monetary, instant, debit


label


Financial assets held for managing liquidity risk


IFRS 7.B11E Disclosure




documentation


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]




ifrs-full


FinancialAssetsImpairedMember


Member


label


Financial assets impaired [member]


Expired 2023-01-01 IFRS 7.37 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


This member stands for financial assets that have been impaired. [Refer: Financial assets]




ifrs-full


FinancialAssetsIndividuallyAssessedForCreditLossesMember


Member


label


Financial assets individually assessed for credit losses [member]


Expired 2023-01-01 IFRS 7.37 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]




ifrs-full


FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Financial assets measured at fair value through other comprehensive income


IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract


 


label


Financial assets measured at fair value through other comprehensive income [abstract]


 




ifrs-full


FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember


Member


label


Financial assets measured at fair value through other comprehensive income, category [member]


IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9


Text


label


Financial assets, measurement category immediately after initial application of IFRS 9


IFRS 7.42I b Disclosure




documentation


The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]




ifrs-full


FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9


Text


label


Financial assets, measurement category immediately before initial application of IFRS 9


IFRS 7.42I a Disclosure




documentation


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]




ifrs-full


FinancialAssetsNeitherPastDueNorImpairedMember


Member


label


Financial assets neither past due nor impaired [member]


Expired 2023-01-01 IFRS 7.37 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsOutsideScopeOfIFRS7Member


Member


label


Financial assets outside scope of IFRS 7, class [member]


IFRS 7.B2 b Disclosure




documentation


This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]




ifrs-full


FinancialAssetsPastDueButNotImpairedMember


Member


label


Financial assets past due but not impaired [member]


Expired 2023-01-01 IFRS 7.37 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities


Monetary, instant, debit


label


Financial assets pledged as collateral for liabilities or contingent liabilities


IFRS 7.14 a Disclosure




documentation


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: Classes of contingent liabilities [domain]; Financial assets]




ifrs-full


FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9


Monetary, instant, debit


label


Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9


IFRS 7.42I c Disclosure




documentation


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]




ifrs-full


FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9


Monetary, instant, debit


label


Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9


IFRS 7.42I c Disclosure




documentation


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]




ifrs-full


FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9


Monetary, instant, debit


label


Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9


IFRS 7.42I c Disclosure




documentation


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]




ifrs-full


FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue


Monetary, instant, debit


label


Financial assets reclassified out of available-for-sale financial assets, at fair value


Expired 2023-01-01 IFRS 7.12A b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount


Monetary, instant, debit


label


Financial assets reclassified out of available-for-sale financial assets, carrying amount


Expired 2023-01-01 IFRS 7.12A b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]




ifrs-full


FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue


Monetary, instant, debit


label


Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value


Expired 2023-01-01 IFRS 7.12A b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount


Monetary, instant, debit


label


Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount


Expired 2023-01-01 IFRS 7.12A b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Financial assets recognised as of acquisition date


IFRS 3.B64 i Example, IFRS 3.IE72 Example




documentation


The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Total for all business combinations [member]]




ifrs-full


FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements


Monetary, instant, debit


label


Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements


Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated


Monetary, instant, debit


label


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


IFRS 9.7.2.34 c Disclosure




documentation


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]




ifrs-full


FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated


Monetary, instant, debit


label


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


IFRS 17.C32 c Disclosure




documentation


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.




ifrs-full


FinancialAssetsWhichDoNotQualifyForDerecognitionAxis


Axis


label


Transferred financial assets that are not derecognised in their entirety [axis]


IFRS 7.42D Disclosure




documentation


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




ifrs-full


FinancialAssetsWhichDoNotQualifyForDerecognitionDomain


Domain [default]


label


Transferred financial assets that are not derecognised in their entirety [domain]


IFRS 7.42D Disclosure




documentation


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]




ifrs-full


FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures


Monetary, instant, debit


label


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


IFRS 7.42S Disclosure




documentation


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]




ifrs-full


FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement


Monetary, instant, debit


label


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


IFRS 7.42R Disclosure




documentation


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]




ifrs-full


FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification


Monetary, duration, debit


label


Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification


IFRS 7.35J a Disclosure




documentation


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]




ifrs-full


FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss


Monetary, duration, credit


label


Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)


IFRS 7.35J a Disclosure




documentation


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]




ifrs-full


FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount


Monetary, instant, debit


label


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


IFRS 7.35J b Disclosure




documentation


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]




ifrs-full


FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding


Monetary, instant, debit


label


Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding


IFRS 7.35L Disclosure




documentation


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]




ifrs-full


FinancialEffectOfChangesInAccountingPolicyMember


Member


label


Increase (decrease) due to changes in accounting policy [member]


IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure




documentation


This member stands for the financial effect of changes in accounting policy.




ifrs-full


FinancialEffectOfCorrectionsOfAccountingErrorsMember


Member


label


Increase (decrease) due to corrections of prior period errors [member]


IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure




documentation


This member stands for the financial effect of corrections of prior period errors.




ifrs-full


FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis


Axis


label


Financial effect of transition from previous GAAP to IFRSs [axis]


IFRS 1.24 Disclosure




documentation


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




ifrs-full


FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember


Member


label


Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]


IFRS 13.B36 e Example




documentation


This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.




ifrs-full


FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember


Member


label


Financial forecast of profit (loss) for cash-generating unit, measurement input [member]


IFRS 13.B36 e Example




documentation


This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.




ifrs-full


FinancialGuaranteeContractsMember


Member


label


Financial guarantee contracts [member]


IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure




documentation


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.




ifrs-full


FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember


Member


label


Financial instruments credit-impaired after purchase or origination [member]


IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure




documentation


This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]




ifrs-full


FinancialInstrumentsCreditimpairedMember


Member


label


Financial instruments credit-impaired [member]


IFRS 7.35H Disclosure, IFRS 7.35M Disclosure




documentation


This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [domain]]




ifrs-full


FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue


Monetary, instant


label


Financial instruments designated as hedging instruments, at fair value


Expired 2023-01-01 IFRS 7.22 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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; Classes of financial instruments [domain]; Financial assets; Financial liabilities]




ifrs-full


FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis


Axis


label


Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]


IFRS 7.24G Disclosure




documentation


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




ifrs-full


FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskDomain


Domain [default]


label


Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [domain]


IFRS 7.24G Disclosure




documentation


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: Classes of financial instruments [domain]; Credit risk [member]]




ifrs-full


FinancialInstrumentsNotCreditimpairedMember


Member


label


Financial instruments not credit-impaired [member]


IFRS 7.35H Disclosure, IFRS 7.35M Disclosure




documentation


This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [domain]]




ifrs-full


FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember


Member


label


Financial instruments purchased or originated credit-impaired [member]


IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure




documentation


This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]




ifrs-full


FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets


(Monetary), instant, credit


label


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


IFRS 7.13C d (i) Example, IFRS 7.IG40D Example




negatedLabel


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




documentation


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]




ifrs-full


FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities


(Monetary), instant, debit


label


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


IFRS 7.13C d (i) Example, IFRS 7.IG40D Example




negatedLabel


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




documentation


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]




ifrs-full


FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition


Monetary, instant


label


Financial instruments whose fair value previously could not be reliably measured at time of derecognition


Expired 2023-01-01 IFRS 7.30 e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]]




ifrs-full


FinancialLiabilities


Monetary, instant, credit


label


Financial liabilities


IFRS 7.25 Disclosure




periodEndLabel


Financial liabilities at end of period




periodStartLabel


Financial liabilities at beginning of period




totalLabel


Total financial liabilities




documentation


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: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments


Monetary, instant, credit


label


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments


IFRS 9.7.2.34 b Disclosure




documentation


The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments


Monetary, instant, credit


label


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments


IFRS 9.7.2.34 a Disclosure




documentation


The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments


Text


label


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments


IFRS 9.7.2.34 b Disclosure




documentation


The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments


Text


label


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments


IFRS 9.7.2.34 a Disclosure




documentation


The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments


Monetary, instant, credit


label


Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments


IFRS 9.7.2.42 b Disclosure




documentation


The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments


Monetary, instant, credit


label


Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments


IFRS 9.7.2.42 a Disclosure




documentation


The carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments


Text


label


Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments


IFRS 9.7.2.42 a Disclosure




documentation


The classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments


Text


label


Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments


IFRS 9.7.2.42 b Disclosure




documentation


The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments


Text


label


Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments


IFRS 9.7.2.42 a Disclosure




documentation


The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.




ifrs-full


FinancialLiabilitiesAtAmortisedCost


Monetary, instant, credit


label


Financial liabilities at amortised cost


IFRS 7.8 g Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesAtAmortisedCostCategoryMember


Member


label


Financial liabilities at amortised cost, category [member]


IFRS 7.8 g Disclosure




documentation


This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]




ifrs-full


FinancialLiabilitiesAtAmortisedCostMember


Member


label


Financial liabilities at amortised cost, class [member]


IFRS 7.B2 a Disclosure




documentation


This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]




ifrs-full


FinancialLiabilitiesAtFairValue


Monetary, instant, credit


label


Financial liabilities, at fair value


IFRS 7.25 Disclosure




documentation


The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]




ifrs-full


FinancialLiabilitiesAtFairValueMember


Member


label


Financial liabilities at fair value, class [member]


IFRS 7.B2 a Disclosure




documentation


This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLoss


Monetary, instant, credit


label


Financial liabilities at fair value through profit or loss


IFRS 7.8 e Disclosure




totalLabel


Total financial liabilities at fair value through profit or loss




documentation


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]




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


label


Financial liabilities at fair value through profit or loss [abstract]


 




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember


Member


label


Financial liabilities at fair value through profit or loss, category [member]


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, credit


label


Financial liabilities at fair value through profit or loss that meet definition of held for trading


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


Monetary, instant, credit


label


Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember


Member


label


Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember


Member


label


Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9


Monetary, instant, credit


label


Financial liabilities, carrying amount immediately after initial application of IFRS 9


IFRS 7.42I b Disclosure




documentation


The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]




ifrs-full


FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9


Monetary, instant, credit


label


Financial liabilities, carrying amount immediately before initial application of IFRS 9


IFRS 7.42I a Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9


Text


label


Financial liabilities, measurement category immediately after initial application of IFRS 9


IFRS 7.42I b Disclosure




documentation


The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]




ifrs-full


FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9


Text


label


Financial liabilities, measurement category immediately before initial application of IFRS 9


IFRS 7.42I a Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesOutsideScopeOfIFRS7Member


Member


label


Financial liabilities outside scope of IFRS 7, class [member]


IFRS 7.B2 b Disclosure




documentation


This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]




ifrs-full


FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9


Monetary, instant, credit


label


Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9


IFRS 7.42I c Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9


Monetary, instant, credit


label


Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9


IFRS 7.42I c Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9


Monetary, instant, credit


label


Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9


IFRS 7.42I c Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesReclassifiedIntoEquity


Monetary, duration


label


Financial liabilities reclassified into equity


IAS 1.80A Disclosure




commentaryGuidance


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




documentation


The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]




ifrs-full


FinancialLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Financial liabilities recognised as of acquisition date


IFRS 3.B64 i Example, IFRS 3.IE72 Example




negatedLabel


Financial liabilities recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Total for all business combinations [member]]




ifrs-full


FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember


Member


label


Financial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member]


IAS 7.44H b (ii) Disclosure




documentation


This member stands for financial liabilities that are part of a supplier finance arrangement for which suppliers have already received payment from the finance providers.




ifrs-full


FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember


Member


label


Financial liabilities that are part of supplier finance arrangements [member]


IAS 7.44H b (i) Disclosure




documentation


This member stands for financial liabilities that are part of a supplier finance arrangement.




ifrs-full


FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated


Monetary, instant, credit


label


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


IFRS 9.7.2.34 c Disclosure




documentation


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]




ifrs-full


FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignated


Monetary, instant, credit


label


Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated


IFRS 9.7.2.42 c Disclosure




documentation


The carrying amount of any 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 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss]




ifrs-full


FinancialRiskMember


Member


label


Financial risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure




documentation


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.




ifrs-full


FinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency


True/False


label


Financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency


IAS 29.39 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the 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.




ifrs-full


FinancialStatementsComplyWithIFRSs


True/False


label


Financial statements comply with IFRSs


IAS 1.16 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the financial statements comply with all the requirements of IFRSs.




ifrs-full


FinancialStatementsForPreviousPeriodsNotPresented


True/False


label


Financial statements for previous periods not presented


IFRS 1.28 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether, in the entity’s first IFRS financial statements, the entity did not present financial statements for previous periods.




ifrs-full


FinishedGoods


Monetary, instant, debit


label


Current finished goods


IAS 1.78 c Example, IAS 2.37 Common practice




documentation


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]




ifrs-full


FirstinFirstoutMember


Member


label


First-in, first-out [member]


IAS 2.36 a Disclosure




documentation


This member stands for the first-in, first-out (FIFO) cost formula method of inventory measurement.




ifrs-full


FiveYearsBeforeReportingYearMember


Member


label


Five years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended five years before the end of the reporting year.




ifrs-full


FixedInterestRateMember


Member


label


Fixed interest rate [member]


IFRS 7.39 Common practice




documentation


This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]




ifrs-full


FixedpriceContractsMember


Member


label


Fixed-price contracts [member]


IFRS 15.B89 d Example




documentation


This member stands for fixed-price contracts with customers.




ifrs-full


FixturesAndFittings


Monetary, instant, debit


label


Fixtures and fittings


IAS 16.37 g Example




documentation


The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations.




ifrs-full


FixturesAndFittingsMember


Member


label


Fixtures and fittings [member]


IAS 16.37 g Example




documentation


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]




ifrs-full


FlatSalaryPensionDefinedBenefitPlansMember


Member


label


Flat salary pension defined benefit plans [member]


IAS 19.138 b Example




documentation


This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]




ifrs-full


FloatingInterestRateMember


Member


label


Floating interest rate [member]


IFRS 7.39 Common practice




documentation


This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]




ifrs-full


ForeignCountriesMember


Member


label


Foreign countries [member]


IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure




documentation


This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]]




ifrs-full


ForeignExchangeGain


Monetary, duration, credit


label


Foreign exchange gain


IAS 1.35 Disclosure, IAS 21.52 a Disclosure




documentation


The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]




ifrs-full


ForeignExchangeGainLossAbstract


 


label


Foreign exchange gain (loss) [abstract]


 




ifrs-full


ForeignExchangeLoss


(Monetary), duration, debit


label


Foreign exchange loss


IAS 1.35 Disclosure, IAS 21.52 a Disclosure




negatedLabel


Foreign exchange loss




documentation


The gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]




ifrs-full


ForeignExchangeRatesAbstract


 


label


Foreign exchange rates [abstract]


 




ifrs-full


ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis


Axis


label


Foreign operations whose functional currency is not exchangeable into presentation currency [axis]


Effective 2025-01-01 IAS 21.A20 b Disclosure




documentation


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




ifrs-full


ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyDomain


Domain [default]


label


Foreign operations whose functional currency is not exchangeable into presentation currency [domain]


Effective 2025-01-01 IAS 21.A20 b Disclosure




documentation


This member stands for the standard value of the “Foreign operations whose functional currency is not exchangeable into presentation currency” axis if no other member is used.




ifrs-full


ForwardContractMember


Member


label


Forward contract [member]


IAS 1.112 c Common practice




documentation


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.




ifrs-full


FourYearsBeforeReportingYearMember


Member


label


Four years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended four years before the end of the reporting year.




ifrs-full


FranchiseFeeIncome


Monetary, duration, credit


label


Franchise fee income


IAS 1.112 c Common practice




documentation


The amount of income arising from franchise fees.




ifrs-full


FranchisesMember


Member


label


Franchises [member]


IAS 38.119 Common practice




documentation


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]




ifrs-full


FuelAndEnergyExpense


Monetary, duration, debit


label


Fuel and energy expense


IAS 1.112 c Common practice




totalLabel


Total fuel and energy expense




documentation


The amount of expense arising from the consumption of fuel and energy.




ifrs-full


FuelAndEnergyExpenseAbstract


 


label


Fuel and energy expense [abstract]


 




ifrs-full


FuelExpense


Monetary, duration, debit


label


Fuel expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from the consumption of fuel.




ifrs-full


FunctionalOrPresentationCurrencyMember


Member [default]


label


Functional or presentation currency [member]


IAS 21.57 a Disclosure




documentation


This member indicates information displayed in the functional or presentation currency. It also represents the standard value for the “Currency in which information is displayed” axis if no other member is used.




ifrs-full


FundingArrangementsOfDefinedBenefitPlansAxis


Axis


label


Funding arrangements of defined benefit plans [axis]


IAS 19.138 e Example




documentation


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




ifrs-full


FundingArrangementsOfDefinedBenefitPlansDomain


Domain [default]


label


Funding arrangements of defined benefit plans [domain]


IAS 19.138 e Example




documentation


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 benefit plans” axis if no other member is used.




ifrs-full


FuturesContractMember


Member


label


Futures contract [member]


IAS 1.112 c Common practice




documentation


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.




ifrs-full


GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


Monetary, duration, credit


label


Gain (loss) arising from derecognition of financial assets measured at amortised cost


IAS 1.82 aa Disclosure




netLabel


Net gain (loss) arising from derecognition of financial assets measured at amortised cost




documentation


The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]




ifrs-full


GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract


 


label


Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]


 




ifrs-full


GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid


Monetary, duration, credit


label


Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid


IFRIC 19.11 Disclosure




documentation


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]]




ifrs-full


GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer


Monetary, duration, credit


label


Gain (loss) of derecognised financial assets at date of transfer


IFRS 7.42G a Disclosure




documentation


The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]




ifrs-full


GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity


Monetary, duration, credit


label


Gain (loss) from transfer activity during period representing greatest transfer activity


IFRS 7.42G c (ii) Disclosure




documentation


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]




ifrs-full


GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus


Monetary, duration, credit


label


Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status


IFRS 12.9B b Disclosure




documentation


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]; Total for all subsidiaries [member]]




ifrs-full


GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness


Monetary, duration, credit


label


Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness


IFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure




documentation


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.




ifrs-full


GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness


Monetary, duration, credit


label


Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness


IFRS 7.24A c Disclosure




documentation


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.




ifrs-full


GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense


IAS 19.141 c (iv) Disclosure




negatedLabel


Increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense




documentation


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 (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]




ifrs-full


GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling


Monetary, duration, debit


label


Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense


IAS 19.141 c (iv) Disclosure




documentation


The increase (decrease) in reimbursement rights related to defined benefit obligation, 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: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]




ifrs-full


GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk


Monetary, duration, credit


label


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


IFRS 7.24G b Disclosure




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


GainLossOnHedgeIneffectiveness


Monetary, duration, credit


label


Gain (loss) on hedge ineffectiveness


IFRS 7.24C a (i) Disclosure




totalLabel


Total gain (loss) on hedge ineffectiveness




documentation


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.




ifrs-full


GainLossOnHedgeIneffectivenessAbstract


 


label


Gain (loss) on hedge ineffectiveness [abstract]


 




ifrs-full


GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome


Monetary, duration, credit


label


Gain (loss) on hedge ineffectiveness recognised in other comprehensive income


IFRS 7.24C a (i) Disclosure




documentation


The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]




ifrs-full


GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss


Monetary, duration, credit


label


Gain (loss) on hedge ineffectiveness recognised in profit or loss


IFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure




documentation


The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]




ifrs-full


GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income


IAS 19.141 c Disclosure




negatedTotalLabel


Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income




commentaryGuidance


Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value.




documentation


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)]




ifrs-full


GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract


 


label


Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]


 




ifrs-full


GainLossOnRemeasurementOfReimbursementRights


Monetary, duration, debit


label


Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement


IAS 19.141 c Disclosure




totalLabel


Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement




documentation


The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]




ifrs-full


GainLossOnRemeasurementOfReimbursementRightsAbstract


 


label


Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]


 




ifrs-full


GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination


Monetary, duration, credit


label


Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination


IFRS 3.B64 p (ii) Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured


Monetary, duration, credit


label


Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured


Expired 2023-01-01 IFRS 7.30 e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]]




ifrs-full


GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation


Monetary, duration, credit


label


Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation


IFRS 5.33 b (iii) Disclosure




documentation


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]]




ifrs-full


GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination


Monetary, duration, credit


label


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


IFRS 3.B67 e Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff


Monetary, duration, credit


label


Gain on recovery of loans and advances previously written off


IAS 1.85 Common practice




documentation


The gain on the recovery of loans and advances previously written off.




ifrs-full


GainRecognisedInBargainPurchaseTransaction


Monetary, duration, credit


label


Gain recognised in bargain purchase transaction


IFRS 3.B64 n (i) Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


Monetary, duration, credit


label


Gains arising from derecognition of financial assets measured at amortised cost


IFRS 7.20A Disclosure




documentation


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]




ifrs-full


GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue


Monetary, duration, credit


label


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


IAS 1.82 ca Disclosure




documentation


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]




ifrs-full


GainsLossesArisingFromSaleAndLeasebackTransactions


Monetary, duration, credit


label


Gains (losses) arising from sale and leaseback transactions


IFRS 16.53 i Disclosure




documentation


The gains (losses) arising from sale and leaseback transactions.




ifrs-full


GainsLossesArisingFromSettlementsDefinedBenefitPlans


(Monetary), duration, credit


label


Gains (losses) arising from settlements, defined benefit plans


IAS 19.135 b Common practice




negatedLabel


Losses (gains) arising from settlements, defined benefit plans




documentation


The amount of income (expense) 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: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]; Actuarial assumptions [domain]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]




ifrs-full


GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements


IAS 19.141 d Disclosure




negatedLabel


Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements




documentation


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 [domain]; Actuarial assumptions [domain]]




ifrs-full


GainsLossesOnAvailableforsaleFinancialAssets


Monetary, duration, credit


label


Gains (losses) on available-for-sale financial assets


Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]




ifrs-full


GainsLossesOnCashFlowHedgesBeforeTax


Monetary, duration, credit


label


Gains (losses) on cash flow hedges, before tax


IAS 1.91 b Disclosure




documentation


The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]




ifrs-full


GainsLossesOnCashFlowHedgesNetOfTax


Monetary, duration, credit


label


Gains (losses) on cash flow hedges, net of tax


IAS 1.91 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure




documentation


The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]




ifrs-full


GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod


Monetary, duration, credit


label


Gains (losses) on change in fair value less costs to sell of biological assets for current period


IAS 41.40 Disclosure




documentation


The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]




ifrs-full


GainsLossesOnChangeInFairValueOfDerivatives


Monetary, duration, credit


label


Gains (losses) on change in fair value of derivatives


IAS 1.85 Common practice




netLabel


Net gains (losses) on change in fair value of derivatives




documentation


The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]




ifrs-full


GainsLossesOnChangeInFairValueOfDerivativesAbstract


 


label


Gains (losses) on change in fair value of derivatives [abstract]


 




ifrs-full


GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax


Monetary, duration, credit


label


Gains (losses) on change in value of foreign currency basis spreads, before tax


IAS 1.91 b Disclosure




documentation


The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax


Monetary, duration, credit


label


Gains (losses) on change in value of foreign currency basis spreads, net of tax


IAS 1.91 a Disclosure




documentation


The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax


Monetary, duration, credit


label


Gains (losses) on change in value of forward elements of forward contracts, before tax


IAS 1.91 b Disclosure




documentation


The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax


Monetary, duration, credit


label


Gains (losses) on change in value of forward elements of forward contracts, net of tax


IAS 1.91 a Disclosure




documentation


The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax


Monetary, duration, credit


label


Gains (losses) on change in value of time value of options, before tax


IAS 1.91 b Disclosure




documentation


The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax


Monetary, duration, credit


label


Gains (losses) on change in value of time value of options, net of tax


IAS 1.91 a Disclosure




documentation


The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans


Monetary, duration, credit


label


Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of other comprehensive income, before tax, 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: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]




ifrs-full


GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans


Monetary, duration, credit


label


Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of other comprehensive income, net of tax, 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:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]




ifrs-full


GainsLossesOnDisposalsOfInvestmentProperties


Monetary, duration, credit


label


Gains (losses) on disposals of investment properties


IAS 1.112 c Common practice




netLabel


Net gains (losses) on disposals of investment properties




documentation


The gains (losses) on disposals of investment properties. [Refer: Investment property]




ifrs-full


GainsLossesOnDisposalsOfInvestmentPropertiesAbstract


 


label


Gains (losses) on disposals of investment properties [abstract]


 




ifrs-full


GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel


Monetary, duration, credit


label


Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model


IAS 40.78 d (iii) Disclosure




documentation


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]




ifrs-full


GainsLossesOnDisposalsOfInvestments


Monetary, duration, credit


label


Gains (losses) on disposals of investments


IAS 1.98 d Disclosure




netLabel


Net gains (losses) on disposals of investments




documentation


The gains (losses) on disposals of investments.




ifrs-full


GainsLossesOnDisposalsOfInvestmentsAbstract


 


label


Gains (losses) on disposals of investments [abstract]


 




ifrs-full


GainsLossesOnDisposalsOfNoncurrentAssets


Monetary, duration, credit


label


Gains (losses) on disposals of non-current assets


IAS 1.112 c Common practice




netLabel


Net gains (losses) on disposals of non-current assets




documentation


The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]




ifrs-full


GainsLossesOnDisposalsOfNoncurrentAssetsAbstract


 


label


Gains (losses) on disposals of non-current assets [abstract]


 




ifrs-full


GainsLossesOnDisposalsOfOtherNoncurrentAssets


Monetary, duration, credit


label


Gains (losses) on disposals of other non-current assets


IAS 1.98 Disclosure




documentation


The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]




ifrs-full


GainsLossesOnDisposalsOfPropertyPlantAndEquipment


Monetary, duration, credit


label


Gains (losses) on disposals of property, plant and equipment


IAS 1.98 c Disclosure




netLabel


Net gains (losses) on disposals of property, plant and equipment




documentation


The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract


 


label


Gains (losses) on disposals of property, plant and equipment [abstract]


 




ifrs-full


GainsLossesOnExchangeDifferencesOnTranslationBeforeTax


Monetary, duration, credit


label


Gains (losses) on exchange differences on translation of foreign operations, before tax


IAS 1.91 b Disclosure




documentation


The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnExchangeDifferencesOnTranslationNetOfTax


Monetary, duration, credit


label


Gains (losses) on exchange differences on translation of foreign operations, net of tax


IAS 1.91 a Disclosure




documentation


The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss


Monetary, duration, credit


label


Foreign exchange gain (loss)


IAS 1.35 Disclosure, IAS 21.52 a Disclosure




netLabel


Net foreign exchange gain (loss)




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets


Monetary, duration


label


Gains (losses) on fair value adjustment attributable to physical changes, biological assets


IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]




ifrs-full


GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets


Monetary, duration


label


Gains (losses) on fair value adjustment attributable to price changes, biological assets


IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesOnFairValueAdjustmentBiologicalAssets


Monetary, duration


label


Gains (losses) on fair value adjustment, biological assets


IAS 41.50 a Disclosure




totalLabel


Total gains (losses) on fair value adjustment, biological assets




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract


 


label


Gains (losses) on fair value adjustment, biological assets [abstract]


 




ifrs-full


GainsLossesOnFairValueAdjustmentInvestmentProperty


Monetary, duration


label


Gains (losses) on fair value adjustment, investment property


IAS 40.76 d Disclosure




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]




ifrs-full


GainsLossesOnFinancialAssetsAtAmortisedCost


Monetary, duration, credit


label


Gains (losses) on financial assets at amortised cost


IFRS 7.20 a (vi) Disclosure




documentation


The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss


Monetary, duration, credit


label


Gains (losses) on financial assets at fair value through profit or loss


IFRS 7.20 a (i) Disclosure




totalLabel


Total gains (losses) on financial assets at fair value through profit or loss




documentation


The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, duration, credit


label


Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading


Expired 2023-01-01 IFRS 7.20 a (i) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


Monetary, duration, credit


label


Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.20 a (i) Disclosure




documentation


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]




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


Monetary, duration, credit


label


Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value


IFRS 7.20 a (i) Disclosure




documentation


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]




ifrs-full


GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax


Monetary, duration, credit


label


Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax


IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure




commentaryGuidance


Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.




documentation


The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]




ifrs-full


GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax


Monetary, duration, credit


label


Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax


IAS 1.91 a Disclosure




commentaryGuidance


Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.




documentation


The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]




ifrs-full


GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


Monetary, duration, credit


label


Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


Monetary, duration, credit


label


Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


GainsLossesOnFinancialInstrumentsAbstract


 


label


Gains (losses) on financial instruments [abstract]


 




ifrs-full


GainsLossesOnFinancialLiabilitiesAtAmortisedCost


Monetary, duration, credit


label


Gains (losses) on financial liabilities at amortised cost


IFRS 7.20 a (v) Disclosure




documentation


The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss


Monetary, duration, credit


label


Gains (losses) on financial liabilities at fair value through profit or loss


IFRS 7.20 a (i) Disclosure




totalLabel


Total gains (losses) on financial liabilities at fair value through profit or loss




documentation


The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]




ifrs-full


GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, duration, credit


label


Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading


IFRS 7.20 a (i) Disclosure




documentation


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]




ifrs-full


GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


Monetary, duration, credit


label


Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.20 a (i) Disclosure




documentation


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]




ifrs-full


GainsLossesOnHedgedItemAttributableToHedgedRisk


Monetary, duration, credit


label


Gains (losses) on hedged item attributable to hedged risk, fair value hedges


Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]




ifrs-full


GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax


Monetary, duration, credit


label


Gains (losses) on hedges of net investments in foreign operations, before tax


IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure




documentation


The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax


Monetary, duration, credit


label


Gains (losses) on hedges of net investments in foreign operations, net of tax


IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure




documentation


The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]




ifrs-full


GainsLossesOnHedgingInstrument


Monetary, duration, credit


label


Gains (losses) on hedging instrument, fair value hedges


Expired 2023-01-01 IFRS 7.24 a (i) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]




ifrs-full


GainsLossesOnHeldtomaturityInvestments


Monetary, duration, credit


label


Gains (losses) on held-to-maturity investments


Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]




ifrs-full


GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss


Monetary, duration, credit


label


Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss


Expired 2023-01-01 IFRS 7.24 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]




ifrs-full


GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations


Monetary, duration, credit


label


Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss


Expired 2023-01-01 IFRS 7.24 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]]




ifrs-full


GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod


Monetary, duration, credit


label


Gains (losses) on initial recognition of biological assets and agricultural produce for current period


IAS 41.40 Disclosure




documentation


The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]




ifrs-full


GainsLossesOnLitigationSettlements


Monetary, duration, credit


label


Gains (losses) on litigation settlements


IAS 1.98 f Disclosure




netLabel


Net gains (losses) on litigation settlements




documentation


The gains (losses) on settlements of litigation.




ifrs-full


GainsLossesOnLitigationSettlementsAbstract


 


label


Gains (losses) on litigation settlements [abstract]


 




ifrs-full


GainsLossesOnLoansAndReceivables


Monetary, duration, credit


label


Gains (losses) on loans and receivables


Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) on loans and receivables. [Refer: Loans and receivables]




ifrs-full


GainsLossesOnNetMonetaryPosition


Monetary, duration, credit


label


Gains (losses) on net monetary position


IAS 29.9 Disclosure




documentation


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.




ifrs-full


GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax


IFRS 14.22 b Disclosure




documentation


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 [domain]; Other comprehensive income]




ifrs-full


GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax


IFRS 14.22 b Disclosure




documentation


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 [domain]; Other comprehensive income]




ifrs-full


GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax


Monetary, duration, credit


label


Gains (losses) on remeasuring available-for-sale financial assets, before tax


Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]




ifrs-full


GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax


Monetary, duration, credit


label


Gains (losses) on remeasuring available-for-sale financial assets, net of tax


Expired 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]




ifrs-full


GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss


Monetary, duration, credit


label


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


IFRS 5.41 c Disclosure




documentation


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.




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets


Monetary, duration


label


Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets


IFRS 13.93 e (ii) Common practice




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration


label


Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (ii) Common practice




negatedLabel


Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities


(Monetary), duration


label


Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities


IFRS 13.93 e (ii) Common practice




negatedLabel


Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets


Monetary, duration


label


Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets


IFRS 13.93 e (ii) Disclosure




totalLabel


Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract


 


label


Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]


 




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration


label


Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (ii) Disclosure




negatedTotalLabel


Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


label


Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]


 




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities


(Monetary), duration


label


Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities


IFRS 13.93 e (ii) Disclosure




negatedTotalLabel


Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract


 


label


Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]


 




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets


Monetary, duration


label


Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets


IFRS 13.93 e (ii) Common practice




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration


label


Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (ii) Common practice




negatedLabel


Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities


(Monetary), duration


label


Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities


IFRS 13.93 e (ii) Common practice




negatedLabel


Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, duration, credit


label


Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.20 a (i) Disclosure




documentation


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]




ifrs-full


GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement


Monetary, duration, credit


label


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


IFRS 13.93 f Disclosure




documentation


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]]




ifrs-full


GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement


Monetary, duration, credit


label


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


IFRS 13.93 f Disclosure




documentation


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]; Classes of entity’s own equity instruments [domain]]




ifrs-full


GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement


Monetary, duration, credit


label


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


IFRS 13.93 f Disclosure




documentation


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]]




ifrs-full


GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets


Monetary, duration


label


Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets


IFRS 13.93 e (i) Common practice




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]




ifrs-full


GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration


label


Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (i) Common practice




negatedLabel


Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]]




ifrs-full


GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities


(Monetary), duration


label


Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities


IFRS 13.93 e (i) Common practice




negatedLabel


Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets


Monetary, duration


label


Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets


IFRS 13.93 e (i) Disclosure




totalLabel


Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract


 


label


Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]


 




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration


label


Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (i) Disclosure




negatedTotalLabel


Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]]




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


label


Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]


 




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities


(Monetary), duration


label


Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities


IFRS 13.93 e (i) Disclosure




negatedTotalLabel


Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract


 


label


Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]


 




ifrs-full


GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets


Monetary, duration


label


Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets


IFRS 13.93 e (i) Common practice




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]




ifrs-full


GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration


label


Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (i) Common practice




negatedLabel


Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]]




ifrs-full


GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities


(Monetary), duration


label


Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities


IFRS 13.93 e (i) Common practice




negatedLabel


Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]




ifrs-full


GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


Monetary, duration, credit


label


Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.20 a (i) Disclosure




documentation


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]




ifrs-full


GainsLossesRecognisedWhenControlInSubsidiaryIsLost


Monetary, duration, credit


label


Gains (losses) recognised when control of subsidiary is lost


IFRS 12.19 Disclosure




documentation


The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.




ifrs-full


GainsOnChangeInFairValueOfDerivatives


Monetary, duration, credit


label


Gains on change in fair value of derivatives


IAS 1.85 Common practice




documentation


The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]




ifrs-full


GainsOnDisposalsOfInvestmentProperties


Monetary, duration, credit


label


Gains on disposals of investment properties


IAS 1.112 c Common practice




documentation


The gain on disposals of investment properties. [Refer: Investment property]




ifrs-full


GainsOnDisposalsOfInvestments


Monetary, duration, credit


label


Gains on disposals of investments


IAS 1.98 d Disclosure




documentation


The gain on the disposal of investments.




ifrs-full


GainsOnDisposalsOfNoncurrentAssets


Monetary, duration, credit


label


Gains on disposals of non-current assets


IAS 1.112 c Common practice




documentation


The gain on disposals of non-current assets. [Refer: Non-current assets]




ifrs-full


GainsOnDisposalsOfPropertyPlantAndEquipment


Monetary, duration, credit


label


Gains on disposals of property, plant and equipment


IAS 1.98 c Disclosure




documentation


The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


GainsOnLitigationSettlements


Monetary, duration, credit


label


Gains on litigation settlements


IAS 1.98 f Disclosure




documentation


The gain on settlements of litigation.




ifrs-full


GamingLicencesMember


Member


label


Gaming licences [member]


IAS 38.119 Common practice




documentation


This member stands for licences related to gaming. [Refer: Licences [member]]




ifrs-full


GasDistributionMember


Member


label


Gas distribution [member]


IFRS 14.33 Example, IFRS 14.IE2 Example




documentation


This member stands for an entity’s activity related to distribution of gas.




ifrs-full


GeneralAndAdministrativeExpense


Monetary, duration, debit


label


General and administrative expense


IAS 1.112 c Common practice




documentation


The amount of expense relating to general and administrative activities of the entity.




ifrs-full


GeographicalAreasAxis


Axis


label


Geographical areas [axis]


IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure




documentation


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




ifrs-full


GeographicalAreasDomain


Domain [default]


label


Geographical areas [domain]


IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure




documentation


This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used.




ifrs-full


GeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported


True/False


label


Geographical information about revenues from external customers and non-current assets is not reported


IFRS 8.33 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts is not reported.




ifrs-full


GoodsOrServicesTransferredAtPointInTimeMember


Member


label


Goods or services transferred at point in time [member]


IFRS 15.B89 f Example




documentation


This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]




ifrs-full


GoodsOrServicesTransferredOverTimeMember


Member


label


Goods or services transferred over time [member]


IFRS 15.B89 f Example




documentation


This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]




ifrs-full


GoodsSoldDirectlyToConsumersMember


Member


label


Goods sold directly to consumers [member]


IFRS 15.B89 g Example




documentation


This member stands for goods sold directly to consumers.




ifrs-full


GoodsSoldThroughIntermediariesMember


Member


label


Goods sold through intermediaries [member]


IFRS 15.B89 g Example




documentation


This member stands for goods sold through intermediaries.




ifrs-full


Goodwill


Monetary, instant, debit


label


Goodwill


IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure




periodEndLabel


Goodwill at end of period




periodStartLabel


Goodwill at beginning of period




documentation


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: Total for all business combinations [member]]




ifrs-full


GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale


(Monetary), duration, credit


label


Goodwill derecognised without having previously been included in disposal group classified as held for sale


IFRS 3.B67 d (iv) Disclosure




negatedLabel


Goodwill derecognised without having previously been included in disposal group classified as held for sale




documentation


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]]




ifrs-full


GoodwillExpectedDeductibleForTaxPurposes


Monetary, instant, debit


label


Goodwill expected to be deductible for tax purposes


IFRS 3.B64 k Disclosure




documentation


The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Total for all business combinations [member]]




ifrs-full


GoodwillMember


Member


label


Goodwill [member]


IAS 36.127 Example




documentation


This member stands for goodwill. [Refer: Goodwill]




ifrs-full


GoodwillRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Goodwill recognised as of acquisition date


IFRS 3.B64 Example, IFRS 3.IE72 Example




documentation


The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]]




ifrs-full


GovernmentCustomersMember


Member


label


Government customers [member]


IFRS 15.B89 c Example




documentation


This member stands for government customers. [Refer: Government [member]]




ifrs-full


GovernmentDebtInstrumentsHeld


Monetary, instant, debit


label


Government debt instruments held


IAS 1.112 c Common practice




documentation


The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]




ifrs-full


GovernmentGrants


Monetary, instant, credit


label


Government grants


IAS 1.55 Common practice




documentation


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: Deferred income other than contract liabilities; Government [member]]




ifrs-full


GovernmentMember


Member


label


Government [member]


IFRS 8.34 Disclosure




documentation


This member stands for a government, government agencies and similar bodies whether local, national or international.




ifrs-full


GrossCarryingAmountMember


Member


label


Gross carrying amount [member]


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 Disclosure, IFRS 7.35N Example




documentation


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]




ifrs-full


GrossContractualAmountsReceivableForAcquiredReceivables


Monetary, instant, debit


label


Gross contractual amounts receivable for acquired receivables


IFRS 3.B64 h (ii) Disclosure




documentation


The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Total for all business combinations [member]]




ifrs-full


GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


(Monetary), instant, debit


label


Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.13C b Disclosure




negatedLabel


Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements




documentation


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]




ifrs-full


GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


Monetary, instant, debit


label


Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.13C a Disclosure




documentation


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]




ifrs-full


GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


(Monetary), instant, credit


label


Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.13C b Disclosure




negatedLabel


Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements




documentation


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]




ifrs-full


GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


Monetary, instant, credit


label


Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.13C a Disclosure




documentation


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]




ifrs-full


GrossLeaseLiabilities


Monetary, instant, credit


label


Gross lease liabilities


IFRS 16.58 Disclosure, IFRS 7.B11D a Example




documentation


The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]




ifrs-full


GrossLoanCommitments


Monetary, instant, credit


label


Gross loan commitments


IFRS 7.B11D e Example




documentation


The amount of contractual undiscounted cash flows for gross commitments to receive a loan.




ifrs-full


GrossProfit


Monetary, duration, credit


label


Gross profit


IAS 1.103 Example




netLabel


Gross profit




documentation


The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]




ifrs-full


GSMLicencesMember


Member


label


GSM licences [member]


IAS 38.119 Common practice




documentation


This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]




ifrs-full


GuaranteesMember


Member


label


Guarantees [member]


IFRS 7.B33 Example




documentation


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.




ifrs-full


HedgedItemAssets


Monetary, instant, debit


label


Hedged item, assets


IFRS 7.24B a (i) Disclosure




documentation


The amount of a hedged item, recognised as an asset. [Refer: Hedged items [domain]]




ifrs-full


HedgedItemLiabilities


Monetary, instant, credit


label


Hedged item, liabilities


IFRS 7.24B a (i) Disclosure




documentation


The amount of a hedged item, recognised as a liability. [Refer: Hedged items [domain]]




ifrs-full


HedgedItemsAxis


Axis


label


Hedged items [axis]


IFRS 7.24B Disclosure




documentation


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




ifrs-full


HedgedItemsDomain


Domain [default]


label


Hedged items [domain]


IFRS 7.24B Disclosure




documentation


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.




ifrs-full


HedgeFundInvestmentsMember


Member


label


Hedge fund investments [member]


IFRS 13.94 Example, IFRS 13.IE60 Example




documentation


This member stands for investments in hedge funds.




ifrs-full


HedgesOfNetInvestmentInForeignOperationsMember


Member


label


Hedges of net investment in foreign operations [member]


IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure




documentation


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.




ifrs-full


HedgesOfNetInvestmentsInForeignOperationsAbstract


 


label


Hedges of net investment in foreign operations [abstract]


 




ifrs-full


HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions


Monetary, duration, credit


label


Hedging gains (losses) for hedge of group of items with offsetting risk positions


IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure




documentation


The hedging gains (losses) for hedge of group of items with offsetting risk positions.




ifrs-full


HedgingInstrumentAssets


Monetary, instant, debit


label


Hedging instrument, assets


IFRS 7.24A a Disclosure




documentation


The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [domain]]




ifrs-full


HedgingInstrumentLiabilities


Monetary, instant, credit


label


Hedging instrument, liabilities


IFRS 7.24A a Disclosure




documentation


The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [domain]]




ifrs-full


HedgingInstrumentsAxis


Axis


label


Hedging instruments [axis]


IFRS 7.23A Disclosure, IFRS 7.24A Disclosure




documentation


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




ifrs-full


HedgingInstrumentsDomain


Domain [default]


label


Hedging instruments [domain]


IFRS 7.23A Disclosure, IFRS 7.24A Disclosure




documentation


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.




ifrs-full


HeldtomaturityInvestments


Monetary, instant, debit


label


Held-to-maturity investments


Expired 2023-01-01 IFRS 7.8 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


HeldtomaturityInvestmentsCategoryMember


Member


label


Held-to-maturity investments, category [member]


Expired 2023-01-01 IFRS 7.8 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]




ifrs-full


HistoricalVolatilityForSharesMeasurementInputMember


Member


label


Historical volatility for shares, measurement input [member]


IFRS 13.B36 b Example




documentation


This member stands for the historical volatility for shares used as a measurement input.




esef_all



https://www.esma.europa.eu/xbrl/role/all/esef_role-000000



role


label


[000000] Tags that must be applied if corresponding information is present in a report


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000



role


label


[110000] General information about financial statements


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000



role


label


[210000] Statement of financial position, current/non-current


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000



role


label


[220000] Statement of financial position, order of liquidity


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000



role


label


[310000] Statement of comprehensive income, profit or loss, by function of expense


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000



role


label


[320000] Statement of comprehensive income, profit or loss, by nature of expense


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000



role


label


[410000] Statement of comprehensive income, OCI components presented net of tax


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000



role


label


[420000] Statement of comprehensive income, OCI components presented before tax


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000



role


label


[610000] Statement of changes in equity


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100



role


label


[800100] Subclassifications of assets, liabilities and equities


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200



role


label


[800200] Analysis of income and expense


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400



role


label


[800400] Statement of changes in equity, additional disclosures


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500



role


label


[800500] List of notes


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600



role


label


[800600] List of accounting policies


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800610



role


label


[800610] List of material accounting policy information


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000



role


label


[810000] Notes – Corporate information and statement of IFRS compliance


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000



role


label


[861000] Notes – Analysis of other comprehensive income by item


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200



role


label


[861200] Notes – Share capital, reserves and other equity interest


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000



role


label


[880000] Notes – Additional information


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000



role


label


[815000] Notes – Events after reporting period


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110



role


label


[835110] Notes – Income taxes


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100



role


label


[822100] Notes – Property, plant and equipment


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480



role


label


[834480] Notes – Employee benefits


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380



role


label


[826380] Notes – Inventories


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400



role


label


[831400] Notes – Government grants


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000



role


label


[842000] Notes – Effects of changes in foreign exchange rates


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200



role


label


[836200] Notes – Borrowing costs


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000



role


label


[818000] Notes – Related party


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000



role


label


[710000] Statement of changes in net assets available for benefits


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480



role


label


[825480] Notes – Separate financial statements


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000



role


label


[816000] Notes – Hyperinflationary reporting


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000



role


label


[838000] Notes – Earnings per share


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000



role


label


[813000] Notes – Interim financial reporting


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410



role


label


[832410] Notes –Impairment of assets


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570



role


label


[827570] Notes – Other provisions, contingent liabilities and contingent assets


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180



role


label


[823180] Notes – Intangible assets


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100



role


label


[825100] Notes – Investment property


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180



role


label


[824180] Notes – Agriculture


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000



role


label


[510000] Statement of cash flows, direct method


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000



role


label


[520000] Statement of cash flows, indirect method


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300



role


label


[800300] Statement of cash flows, additional disclosures


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100



role


label


[851100] Notes – Cash flow statement


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000



role


label


[811000] Notes – Accounting policies, changes in accounting estimates and errors


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500



role


label


[868500] Notes – Members’ shares in co-operative entities and similar instruments


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200



role


label


[868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100



role


label


[819100] Notes – First time adoption


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700



role


label


[825700] Notes – Interests in other entities


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000



role


label


[823000] Notes – Fair value measurement


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500



role


label


[824500] Notes – Regulatory deferral accounts


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150



role


label


[831150] Notes – Revenue from contracts with customers


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610



role


label


[832610] Notes – Leases


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600



role


label


[836600] Notes – Insurance contracts (IFRS 17)


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120



role


label


[834120] Notes – Share-based payment arrangements


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000



role


label


[817000] Notes – Business combinations


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500



role


label


[836500] Notes – Insurance contracts


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900



role


label


[825900] Notes – Non-current asset held for sale and discontinued operations


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200



role


label


[822200] Notes – Exploration for and evaluation of mineral resources


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390



role


label


[822390] Notes – Financial instruments


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100



role


label


[871100] Notes – Operating segments


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role



role


label


Axis aggregation validations


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_periodAdj_role



role


label


Period adjusted Axis aggregation validations


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role



role


label


Cross period validations


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role



role


label


Earnings per share validations


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000



role


label


[901000] Axis – Retrospective application and retrospective restatement


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100



role


label


[901100] Axis – Departure from requirement of IFRS


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500



role


label


[901500] Axis – Creation date


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000



role


label


[903000] Axis – Continuing and discontinued operations


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000



role


label


[904000] Axis – Assets and liabilities classified as held for sale


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000



role


label


[913000] Axis –Consolidated and separate financial statements


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000



role


label


[914000] Axis – Currency in which information is displayed


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000



role


label


[915000] Axis – Cumulative effect at date of initial application


 




esef_all



https://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900



role


label


[832900] Notes – Service concession arrangements


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/esef_con_role



role


label


Context validations


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/esef_fac_role



role


label


Fact and footnotes validations


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/esef_man_role



role


label


Mandatory mark-up validations


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999



role


label


[999999] Line items not dimensionally qualified


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs_axi_periodAdj_role



role


label


Period adjusted Axis aggregation validations


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role



role


label


Fact equivalence validations


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role



role


label


Negative fact validations 1


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role



role


label


Negative fact validations 2


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role



role


label


Percentage warnings


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role



role


label


Positive fact validations


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role



role


label


Technical validations


 




esef_cor



https://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000



role


label


[990000] Axis – Defaults


 




esma_technical



http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario



role


label


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


label


Prevents default use of line items (i.e. when not explicitly allowed) for segment


 




ifrs-full


IdentifiableAssetsAcquiredLiabilitiesAssumed


Monetary, instant, debit


label


Identifiable assets acquired (liabilities assumed)


IFRS 3.B64 i Example, IFRS 3.IE72 Example




netLabel


Net identifiable assets acquired (liabilities assumed)




documentation


The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Identifiable intangible assets recognised as of acquisition date


IFRS 3.B64 i Example, IFRS 3.IE72 Example




documentation


The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]]




ifrs-full


IdentificationOfUnadjustedComparativeInformation


Text


label


Identification of unadjusted comparative information


IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure




documentation


The identification of unadjusted comparative information in the financial statements.




ifrs-full


IdentityOfPriceIndex


Text


label


Description of identity of price index


IAS 29.39 c Disclosure




documentation


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.




ifrs-full


IFRS17Member


Member


label


IFRS 17 [member]


Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice




documentation


This member stands for IFRS 17 Insurance Contracts.




ifrs-full


IFRS9Member


Member


label


IFRS 9 [member]


IFRS 17.C28D Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.7 Common practice




documentation


This member stands for IFRS 9 Financial Instruments.




ifrs-full


IFRSsMember


Member [default]


label


IFRSs [member]


IFRS 1.24 Disclosure




documentation


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.




ifrs-full


ImmatureBiologicalAssetsMember


Member


label


Immature biological assets [member]


IAS 41.43 Example




documentation


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]




ifrs-full


ImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimable


True/False


label


Impact of initial application of new IFRS is not known or reasonably estimable


IAS 8.31 e (ii) Example




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the impact of the initial application of a new IFRS is not known or reasonably estimable.




ifrs-full


ImpairmentLoss


Monetary, duration, debit


label


Impairment loss


IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure




documentation


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]]




ifrs-full


ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers


Monetary, duration, debit


label


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


IFRS 15.128 b Disclosure




documentation


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]




ifrs-full


ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9


(Monetary), duration, debit


label


Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9


IAS 1.82 ba Disclosure




negatedLabel


Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9




documentation


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.




ifrs-full


ImpairmentLossOnFinancialAssets


Monetary, duration, debit


label


Impairment loss on financial assets


Expired 2023-01-01 IFRS 7.20 e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]




ifrs-full


ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers


Monetary, duration, debit


label


Impairment loss on receivables or contract assets arising from contracts with customers


IFRS 15.113 b Disclosure




documentation


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]




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncome


Monetary, duration, debit


label


Impairment loss recognised in other comprehensive income


IAS 36.126 c Disclosure, IAS 36.129 a Disclosure




documentation


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]




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill


(Monetary), duration


label


Impairment loss recognised in other comprehensive income, intangible assets other than goodwill


IAS 38.118 e (iii) Disclosure




negatedLabel


Impairment loss recognised in other comprehensive income, intangible assets other than goodwill




commentaryGuidance


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




documentation


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]




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment


(Monetary), duration


label


Impairment loss recognised in other comprehensive income, property, plant and equipment


IAS 16.73 e (iv) Disclosure




negatedLabel


Impairment loss recognised in other comprehensive income, property, plant and equipment




commentaryGuidance


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




documentation


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]




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration


label


Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets




commentaryGuidance


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




documentation


The amount of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets]




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets


(Monetary), duration


label


Impairment loss recognised in other comprehensive income, right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Impairment loss recognised in other comprehensive income, right-of-use assets




documentation


The amount of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Right-of-use assets]




ifrs-full


ImpairmentLossRecognisedInProfitOrLoss


Monetary, duration, debit


label


Impairment loss recognised in profit or loss


IAS 36.126 a Disclosure, IAS 36.129 a Disclosure




documentation


The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossBiologicalAssets


(Monetary), duration


label


Impairment loss recognised in profit or loss, biological assets


IAS 41.55 a Disclosure




negatedLabel


Impairment loss recognised in profit or loss, biological assets




commentaryGuidance


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




documentation


The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossGoodwill


(Monetary), duration


label


Impairment loss recognised in profit or loss, goodwill


IFRS 3.B67 d (v) Disclosure




negatedLabel


Impairment loss recognised in profit or loss, goodwill




commentaryGuidance


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




documentation


The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill


(Monetary), duration


label


Impairment loss recognised in profit or loss, intangible assets and goodwill


IAS 38.118 e (iv) Common practice




negatedLabel


Impairment loss recognised in profit or loss, intangible assets and goodwill




commentaryGuidance


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




documentation


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]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill


(Monetary), duration


label


Impairment loss recognised in profit or loss, intangible assets other than goodwill


IAS 38.118 e (iv) Disclosure




negatedLabel


Impairment loss recognised in profit or loss, intangible assets other than goodwill




commentaryGuidance


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




documentation


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]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossInvestmentProperty


(Monetary), duration


label


Impairment loss recognised in profit or loss, investment property


IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure




negatedLabel


Impairment loss recognised in profit or loss, investment property




commentaryGuidance


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




documentation


The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


Monetary, duration


label


Impairment loss recognised in profit or loss, loans and advances


IAS 1.85 Common practice




commentaryGuidance


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




documentation


The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment


Monetary, duration


label


Impairment loss recognised in profit or loss, property, plant and equipment


IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure




negatedLabel


Impairment loss recognised in profit or loss, property, plant and equipment




commentaryGuidance


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




documentation


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]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration


label


Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets




commentaryGuidance


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




documentation


The amount of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossRightofuseAssets


(Monetary), duration


label


Impairment loss recognised in profit or loss, right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Impairment loss recognised in profit or loss, right-of-use assets




documentation


The amount of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Right-of-use assets]




ifrs-full


ImpairmentLossRecognisedInProfitOrLossTradeReceivables


Monetary, duration, debit


label


Impairment loss recognised in profit or loss, trade receivables


IAS 1.112 c Common practice




documentation


The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]




ifrs-full


ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract


 


label


Impairment loss (reversal of impairment loss) on trade receivables [abstract]


 




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


(Monetary), duration, debit


label


Impairment loss (reversal of impairment loss) recognised in profit or loss


IAS 1.99 Disclosure




negatedLabel


Reversal of impairment loss (impairment loss) recognised in profit or loss




documentation


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]




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


Monetary, duration, debit


label


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


IAS 1.85 Common practice




netLabel


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




documentation


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]




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract


 


label


Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]


 




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables


Monetary, duration, debit


label


Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables


IAS 1.112 c Common practice




netLabel


Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables




documentation


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]




ifrs-full


ImpairmentOfFinancialAssetsAxis


Axis


label


Impairment of financial assets [axis]


Expired 2023-01-01 IFRS 7.37 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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




ifrs-full


ImpairmentOfFinancialAssetsDomain


Domain [default]


label


Impairment of financial assets [domain]


Expired 2023-01-01 IFRS 7.37 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used.




ifrs-full


ImpairmentRequirementsHaveBeenAppliedInClassificationOverlay


True/False


label


Impairment requirements have been applied in classification overlay


IFRS 17.C28E a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay.




ifrs-full


ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity


Text


label


Description of implications of surplus or deficit on multi-employer or state plan for entity


IAS 19.148 d (iv) Disclosure




documentation


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]]




ifrs-full


InAccordanceWithIFRS9Member


Member


label


In accordance with IFRS 9 [member]


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




documentation


This member stands for investments in subsidiaries, joint ventures, and associates accounted for in accordance with IFRS 9 in the separate financial statements.




ifrs-full


IncomeApproachMember


Member


label


Income approach [member]


IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure




documentation


This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (i.e. discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.




ifrs-full


IncomeArisingFromExplorationForAndEvaluationOfMineralResources


Monetary, duration, credit


label


Income arising from exploration for and evaluation of mineral resources


IFRS 6.24 b Disclosure




documentation


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.




ifrs-full


IncomeCapitalisationMember


Member


label


Income capitalisation [member]


IFRS 13.93 d Common practice




documentation


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.




ifrs-full


IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract


 


label


Income, expense, gains or losses of financial instruments [abstract]


 




ifrs-full


IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses


Monetary, duration, credit


label


Income (expenses) from reinsurance contracts held, other than finance income (expenses)


IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure




netLabel


Net income (expenses) from reinsurance contracts held, other than finance income (expenses)




documentation


The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]




ifrs-full


IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract


 


label


Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]


 




ifrs-full


IncomeFromAmountsRecoveredFromReinsurer


Monetary, duration, credit


label


Income from amounts recovered from reinsurer


IFRS 17.86 Disclosure




documentation


The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]




ifrs-full


IncomeFromContinuingInvolvementInDerecognisedFinancialAssets


Monetary, duration, credit


label


Income from continuing involvement in derecognised financial assets


IFRS 7.42G b Disclosure




documentation


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]]




ifrs-full


IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised


Monetary, instant, credit


label


Income from continuing involvement in derecognised financial assets cumulatively recognised


IFRS 7.42G b Disclosure




documentation


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]]




ifrs-full


IncomeFromContinuingOperationsAttributableToOwnersOfParent


Monetary, duration, credit


label


Income from continuing operations attributable to owners of parent


IFRS 5.33 d Disclosure




documentation


The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations, unless line item indicates otherwise [member]]




ifrs-full


IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent


Monetary, duration, credit


label


Income from discontinued operations attributable to owners of parent


IFRS 5.33 d Disclosure




documentation


The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]




ifrs-full


IncomeFromFinesAndPenalties


Monetary, duration, credit


label


Income from fines and penalties


IAS 1.112 c Common practice




documentation


The amount of income arising from fines and penalties.




ifrs-full


IncomeFromGovernmentGrantsRelatedToAgriculturalActivity


Monetary, duration, credit


label


Income from government grants related to agricultural activity


IAS 41.57 a Common practice




documentation


The amount of income from government grants related to agricultural activities. [Refer: Government grants]




ifrs-full


IncomeFromReimbursementsUnderInsurancePolicies


Monetary, duration, credit


label


Income from reimbursements under insurance policies


IAS 1.112 c Common practice




documentation


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.




ifrs-full


IncomeFromStructuredEntities


Monetary, duration, credit


label


Income from structured entities


IFRS 12.27 b Disclosure




documentation


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: Total for all unconsolidated structured entities [member]]




ifrs-full


IncomeFromSubleasingRightofuseAssets


Monetary, duration, credit


label


Income from subleasing right-of-use assets


IFRS 16.53 f Disclosure




documentation


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]




ifrs-full


IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


Monetary, duration, credit


label


Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


Monetary, duration, credit


label


Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


Expired 2023-01-01 IFRS 7.12A e Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate


Monetary, duration, credit


label


Income relating to variable lease payments for operating leases that do not depend on index or rate


IFRS 16.90 b Disclosure




documentation


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.




ifrs-full


IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease


Monetary, duration, credit


label


Income relating to variable lease payments not included in measurement of net investment in finance lease


IFRS 16.90 a (iii) Disclosure




documentation


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]




ifrs-full


IncomeStatementAbstract


 


label


Profit or loss [abstract]


 




ifrs-full


IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability


Monetary, duration


label


Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability


IAS 12.81 i Disclosure




documentation


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.




ifrs-full


IncomeTaxesPaidClassifiedAsOperatingActivities


Monetary, duration, credit


label


Income taxes paid, classified as operating activities


IAS 7.35 Common practice




documentation


The cash outflow for income taxes paid, classified as operating activities.




ifrs-full


IncomeTaxesPaidRefund


Monetary, duration, credit


label


Income taxes paid (refund)


IAS 7.35 Disclosure




totalLabel


Total income taxes paid (refund)




documentation


The cash flows from income taxes paid or refunded.




ifrs-full


IncomeTaxesPaidRefundAbstract


 


label


Income taxes paid (refund) [abstract]


 




ifrs-full


IncomeTaxesPaidRefundClassifiedAsFinancingActivities


(Monetary), duration, credit


label


Income taxes paid (refund), classified as financing activities


IAS 7.14 f Example, IAS 7.35 Disclosure




negatedTerseLabel


Income taxes refund (paid)




documentation


The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]




ifrs-full


IncomeTaxesPaidRefundClassifiedAsInvestingActivities


(Monetary), duration, credit


label


Income taxes paid (refund), classified as investing activities


IAS 7.14 f Example, IAS 7.35 Disclosure




negatedTerseLabel


Income taxes refund (paid)




documentation


The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]




ifrs-full


IncomeTaxesPaidRefundClassifiedAsOperatingActivities


(Monetary), duration, credit


label


Income taxes paid (refund), classified as operating activities


IAS 7.14 f Example, IAS 7.35 Disclosure




negatedTerseLabel


Income taxes refund (paid)




documentation


The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]




ifrs-full


IncomeTaxesRefundClassifiedAsOperatingActivities


Monetary, duration, debit


label


Income taxes refund, classified as operating activities


IAS 7.35 Common practice




documentation


The cash inflow from income taxes refunded, classified as operating activities.




ifrs-full


IncomeTaxExpenseContinuingOperations


(Monetary), duration, debit


label


Tax expense (income)


IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure




negatedTerseLabel


Tax income (expense)




totalLabel


Total tax expense (income)




documentation


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)]




ifrs-full


IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to available-for-sale financial assets included in other comprehensive income


Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure




negatedLabel


Income tax relating to available-for-sale financial assets included in other comprehensive income




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to cash flow hedges included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to cash flow hedges included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to change in value of time value of options included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to change in value of time value of options included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income




documentation


The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income]




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome


Monetary, duration


label


Income tax relating to components of other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




totalLabel


Aggregated income tax relating to components of other comprehensive income




documentation


The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract


 


label


Income tax relating to components of other comprehensive income [abstract]


 




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss


(Monetary), duration, debit


label


Income tax relating to components of other comprehensive income that will be reclassified to profit or loss


IAS 1.91 Disclosure




negatedTotalLabel


Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss




documentation


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]




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract


 


label


Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]


 




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss


(Monetary), duration, debit


label


Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss


IAS 1.91 Disclosure




negatedTotalLabel


Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss




documentation


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]




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract


 


label


Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]


 




ifrs-full


IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome


Monetary, duration, debit


label


Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income


IAS 12.81 ab Common practice, IAS 1.90 Common practice




totalLabel


Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income




documentation


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; Hedges of net investment in foreign operations [member]]




ifrs-full


IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstract


 


label


Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]


 




ifrs-full


IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income




documentation


The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation]




ifrs-full


IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure




negatedLabel


Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income




documentation


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]]




ifrs-full


IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income




commentaryGuidance


Do NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element “Income tax relating to investments in equity instruments included in other comprehensive income”.




documentation


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 applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]




ifrs-full


IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to hedges of investments in equity instruments included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to hedges of investments in equity instruments included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to hedges of net investments in foreign operations included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to hedges of net investments in foreign operations included in other comprehensive income




documentation


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]




ifrs-full


IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss


(Monetary), duration, debit


label


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


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure




negatedLabel


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




documentation


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]]




ifrs-full


IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss


(Monetary), duration, debit


label


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


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure




negatedLabel


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




documentation


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]]




ifrs-full


IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to investments in equity instruments included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to investments in equity instruments included in other comprehensive income




documentation


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 applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]




ifrs-full


IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss


Monetary, duration, debit


label


Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss


IFRS 14.22 b Disclosure




documentation


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 [domain]; Other comprehensive income]




ifrs-full


IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss


Monetary, duration, debit


label


Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss


IFRS 14.22 a Disclosure




documentation


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 [domain]; Other comprehensive income]




ifrs-full


IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss


Monetary, duration, debit


label


Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss


IAS 1.85 Common practice




documentation


The amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified to profit or loss. [Refer: Other comprehensive income]




ifrs-full


IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss


Monetary, duration, debit


label


Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss


IAS 1.85 Common practice




documentation


The amount of income tax relating to other individually immaterial components of other comprehensive income that will not be reclassified to profit or loss. [Refer: Other comprehensive income]




ifrs-full


IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome


(Monetary), duration, debit


label


Income tax relating to remeasurements of defined benefit plans included in other comprehensive income


IAS 12.81 ab Disclosure, IAS 1.90 Disclosure




negatedLabel


Income tax relating to remeasurements of defined benefit plans included in other comprehensive income




documentation


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 [domain]]




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


Monetary, duration, debit


label


Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method


IAS 1.90 Disclosure




totalLabel


Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method




documentation


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]




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract


 


label


Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]


 




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss


(Monetary), duration, debit


label


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


IAS 1.91 Disclosure




negatedLabel


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




documentation


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]




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss


(Monetary), duration, debit


label


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


IAS 1.91 Disclosure




negatedLabel


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




documentation


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]




ifrs-full


IncreaseDecreaseDueToApplicationOfIFRS15Member


Member


label


IFRS 15 [member]


IFRS 15.C8 a Disclosure




documentation


This member stands for IFRS 15 Revenue with Contracts with Customers.




ifrs-full


IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember


Member


label


Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]


IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure




documentation


This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.




ifrs-full


IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMember


Member


label


Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member]


IAS 1.106 Common practice




documentation


This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]




ifrs-full


IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember


Member


label


Increase (decrease) due to changes in accounting policy required by IFRSs [member]


IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure




documentation


This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]




ifrs-full


IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember


Member


label


Increase (decrease) due to departure from requirement of IFRS [member]


IAS 1.20 d Disclosure




documentation


This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]




ifrs-full


IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember


Member


label


Increase (decrease) due to voluntary changes in accounting policy [member]


IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure




documentation


This member stands for the financial effect of voluntary changes in accounting policy.




ifrs-full


IncreaseDecreaseInAccountingEstimate


Monetary, duration


label


Increase (decrease) in accounting estimate


IAS 8.39 Disclosure




documentation


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.




ifrs-full


IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate


Monetary, duration, debit


label


Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate


IAS 1.85 Common practice




documentation


The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]




ifrs-full


IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


Monetary, duration


label


Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


IFRS 7.28 b Example




totalLabel


Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss




documentation


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]




ifrs-full


IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets


Monetary, duration, credit


label


Increase (decrease) in allowance account for credit losses of financial assets


Expired 2023-01-01 IFRS 7.16 Disclosure




totalLabel


Total increase (decrease) in allowance account for credit losses of financial assets




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows


Monetary, duration, debit


label


Increase (decrease) in assets for insurance acquisition cash flows


IFRS 17.105A Disclosure




totalLabel


Total increase (decrease) in assets for insurance acquisition cash flows




documentation


The increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [domain]; Assets for insurance acquisition cash flows]




ifrs-full


IncreaseDecreaseInCashAndCashEquivalents


Monetary, duration, debit


label


Increase (decrease) in cash and cash equivalents after effect of exchange rate changes


IAS 7.45 Disclosure




netLabel


Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes




documentation


The increase (decrease) in cash and cash equivalents after 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]




ifrs-full


IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges


Monetary, duration, debit


label


Increase (decrease) in cash and cash equivalents before effect of exchange rate changes


IAS 7.45 Disclosure




netLabel


Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes




documentation


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]




ifrs-full


IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations


Monetary, duration, debit


label


Increase (decrease) in cash and cash equivalents, discontinued operations


IFRS 5.33 c Common practice




documentation


The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]




ifrs-full


IncreaseDecreaseInContingentConsiderationAssetLiability


Monetary, duration, debit


label


Increase (decrease) in contingent consideration asset (liability)


IFRS 3.B67 b (i) Disclosure




documentation


The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.




ifrs-full


IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination


Monetary, duration, credit


label


Increase (decrease) in contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




totalLabel


Total increase (decrease) in contingent liabilities recognised in business combination




documentation


The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]]




ifrs-full


IncreaseDecreaseInCreditDerivativeFairValue


Monetary, duration, debit


label


Increase (decrease) in credit derivative, fair value


IFRS 7.24G a Disclosure




totalLabel


Total increase (decrease) in credit derivative, fair value




documentation


The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]




ifrs-full


IncreaseDecreaseInCreditDerivativeNominalAmount


Monetary, duration


label


Increase (decrease) in credit derivative, nominal amount


IFRS 7.24G a Disclosure




totalLabel


Total increase (decrease) in credit derivative, nominal amount




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]




ifrs-full


IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation


Monetary, duration, debit


label


Increase (decrease) in current tax expense (income) due to rate regulation


IFRS 14.34 Disclosure




documentation


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)]




ifrs-full


IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation


Monetary, duration, debit


label


Increase (decrease) in deferred tax expense (income) due to rate regulation


IFRS 14.34 Disclosure




documentation


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)]




ifrs-full


IncreaseDecreaseInDeferredTaxLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in deferred tax liability (asset)


IAS 12.81 Common practice




totalLabel


Total increase (decrease) in deferred tax liability (asset)




documentation


The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]




ifrs-full


IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption


Monetary, instant, credit


label


Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption


IAS 19.145 a Disclosure




documentation


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 [domain]]




ifrs-full


IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption


Monetary, instant, credit


label


Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption


IAS 19.145 a Disclosure




documentation


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 [domain]]




ifrs-full


IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners


Monetary, duration, credit


label


Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners


IFRIC 17.16 b Disclosure




documentation


The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


Monetary, instant, credit


label


Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17


IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure




documentation


The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


Monetary, instant, credit


label


Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


IFRS 17.128 a (i) Disclosure




documentation


The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


Monetary, instant, credit


label


Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17


IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure




documentation


The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


Monetary, instant, credit


label


Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


IFRS 17.128 a (i) Disclosure




documentation


The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


Monetary, duration, credit


label


Increase in existing liabilities, contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




documentation


The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]




ifrs-full


IncreaseDecreaseInExistingProvisionsOtherProvisions


Monetary, duration, credit


label


Increase in existing provisions, other provisions


IAS 37.84 b Disclosure




documentation


The increase in existing other provisions. [Refer: Other provisions]




ifrs-full


IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Disclosure, IFRS 7.35I Disclosure




totalLabel


Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts




documentation


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]




ifrs-full


IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract


 


label


Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementAssets


Monetary, duration, debit


label


Increase (decrease) in fair value measurement, assets


IFRS 13.93 e Disclosure




totalLabel


Total increase (decrease) in fair value measurement, assets




documentation


The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets


Monetary, duration, debit


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets


IFRS 13.93 h (ii) Disclosure




documentation


The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments


Monetary, duration, credit


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities


Monetary, duration, credit


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities


IFRS 13.93 h (ii) Disclosure




documentation


The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets


Monetary, duration, debit


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets


IFRS 13.93 h (ii) Disclosure




documentation


The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments


Monetary, duration, credit


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities


Monetary, duration, credit


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities


IFRS 13.93 h (ii) Disclosure




documentation


The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities


Monetary, duration


label


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments


Monetary, duration, credit


label


Increase (decrease) in fair value measurement, entity’s own equity instruments


IFRS 13.93 e Disclosure




totalLabel


Total increase (decrease) in fair value measurement, entity’s own equity instruments




documentation


The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract


 


label


Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract


 


label


Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract


 


label


Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract


 


label


Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract


 


label


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


 


label


Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementLiabilities


Monetary, duration, credit


label


Increase (decrease) in fair value measurement, liabilities


IFRS 13.93 e Disclosure




totalLabel


Total increase (decrease) in fair value measurement, liabilities




documentation


The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]




ifrs-full


IncreaseDecreaseInFinancialAssets


Monetary, duration, debit


label


Increase (decrease) in financial assets


IFRS 7.35H Disclosure, IFRS 7.35I Disclosure




totalLabel


Total increase (decrease) in financial assets




documentation


The increase (decrease) in financial assets. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseInFinancialAssetsAbstract


 


label


Increase (decrease) in financial assets [abstract]


 




ifrs-full


IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9


Monetary, instant, debit


label


Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9


IFRS 7.42L b Disclosure




documentation


The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9


Monetary, instant, debit


label


Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9


IFRS 7.42L a Disclosure




documentation


The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]




ifrs-full


IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9


Monetary, instant, credit


label


Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9


IFRS 7.42L b Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9


Monetary, instant, credit


label


Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9


IFRS 7.42L a Disclosure




documentation


The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]




ifrs-full


IncreaseDecreaseInInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in insurance contracts liability (asset)


IFRS 17.99 Common practice




totalLabel


Total increase (decrease) in insurance contracts liability (asset)




documentation


The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseInIntangibleAssetsAndGoodwill


Monetary, duration, debit


label


Increase (decrease) in intangible assets and goodwill


IAS 38.118 e Common practice




totalLabel


Total increase (decrease) in intangible assets and goodwill




documentation


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




ifrs-full


IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities


Monetary, duration, credit


label


Increase (decrease) in liabilities arising from financing activities


IAS 7.44B Disclosure




totalLabel


Total increase (decrease) in liabilities arising from financing activities




documentation


The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]




ifrs-full


IncreaseDecreaseInNetAssetsAvailableForBenefits


Monetary, duration, credit


label


Increase (decrease) in net assets available for benefits


IAS 26.35 b Disclosure




totalLabel


Total increase (decrease) in net assets available for benefits




documentation


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.




ifrs-full


IncreaseDecreaseInNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset)


IAS 19.141 Disclosure




totalLabel


Total increase (decrease) in net defined benefit liability (asset)




documentation


The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]




ifrs-full


IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets


IAS 19.141 Common practice




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]




ifrs-full


IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss


IAS 19.141 Common practice




totalLabel


Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans]




ifrs-full


IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes


IAS 19.141 Common practice




totalLabel


Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]




ifrs-full


IncreaseDecreaseInNetInvestmentInFinanceLease


Monetary, duration, debit


label


Increase (decrease) in net investment in finance lease


IFRS 16.93 Disclosure




documentation


The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]




ifrs-full


IncreaseDecreaseInNumberOfOrdinarySharesIssued


Shares


label


Increase (decrease) in number of ordinary shares issued


IAS 1.112 c Common practice




documentation


The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]




ifrs-full


IncreaseDecreaseInNumberOfSharesOutstanding


Shares


label


Increase (decrease) in number of shares outstanding


IAS 1.79 a (iv) Disclosure




totalLabel


Total increase (decrease) in number of shares outstanding




documentation


The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


Monetary, duration, credit


label


Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17


IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure




documentation


The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


Monetary, duration, credit


label


Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


IFRS 17.128 a (i) Disclosure




documentation


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 variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


Monetary, duration, credit


label


Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17


IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure




documentation


The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


Monetary, duration, credit


label


Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


IFRS 17.128 a (i) Disclosure




documentation


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 variable that arises from contracts within the scope of IFRS 17.




ifrs-full


IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) in property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




totalLabel


Total increase (decrease) in property, plant and equipment including right-of-use assets




documentation


The increase (decrease) in property, plant and equipment including right-of-use assets. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances


Monetary, duration, credit


label


Increase (decrease) in regulatory deferral account credit balances


IFRS 14.33 a Disclosure




totalLabel


Total increase (decrease) in regulatory deferral account credit balances




documentation


The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]




ifrs-full


IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances


Monetary, duration, debit


label


Increase (decrease) in regulatory deferral account debit balances


IFRS 14.33 a Disclosure




totalLabel


Total increase (decrease) in regulatory deferral account debit balances




documentation


The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]




ifrs-full


IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


Monetary, duration, credit


label


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


IFRS 17.116 Common practice




documentation


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]




ifrs-full


IncreaseDecreaseInRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) in right-of-use assets


IAS 16.73 e Common practice




totalLabel


Total increase (decrease) in right-of-use assets




documentation


The increase (decrease) in right-of-use assets. [Refer: Right-of-use assets]




ifrs-full


IncreaseDecreaseInWorkingCapital


Monetary, duration, credit


label


Increase (decrease) in working capital


IAS 7.20 Common practice




documentation


The increase (decrease) in working capital.




ifrs-full


IncreaseDecreaseThroughAcquisitionOfSubsidiary


Monetary, duration, credit


label


Increase (decrease) through acquisition of subsidiary, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)


IFRS 17.105 d Disclosure




documentation


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)]




ifrs-full


IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets


Monetary, duration, credit


label


Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets


Expired 2023-01-01 IFRS 7.16 Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)


IFRS 17.103 b (ii) Disclosure




documentation


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)]




ifrs-full


IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


Monetary, duration


label


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


IFRS 7.28 b Example, IFRS 7.IG14 Example




documentation


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; Classes of financial instruments [domain]]




ifrs-full


IncreaseDecreaseThroughAppropriationOfRetainedEarnings


Monetary, duration, credit


label


Increase (decrease) through appropriation of retained earnings, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]




ifrs-full


IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances


Monetary, duration, credit


label


Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances


IFRS 14.33 a (i) Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances


Monetary, duration, debit


label


Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances


IFRS 14.33 a (i) Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals


IAS 19.141 h Disclosure




commentaryGuidance


Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Total for all business combinations [member]; Net defined benefit liability (asset)]




ifrs-full


IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights


Monetary, duration, debit


label


Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals


IAS 19.141 h Disclosure




documentation


The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Total for all business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value]




ifrs-full


IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through business combinations, deferred tax liability (asset)


IAS 12.81 Common practice




documentation


The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]




ifrs-full


IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through cash flows, insurance contracts liability (asset)


IFRS 17.105 a Disclosure




totalLabel


Total increase (decrease) through cash flows, insurance contracts liability (asset)




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract


 


label


Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]


 




ifrs-full


IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination


Monetary, duration, credit


label


Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




documentation


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; Total for all business combinations [member]]




ifrs-full


IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions


Monetary, duration, credit


label


Increase (decrease) through change in discount rate, other provisions


IAS 37.84 e Disclosure




documentation


The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]




ifrs-full


IncreaseDecreaseThroughChangeInEquityOfSubsidiaries


Monetary, duration, credit


label


Increase (decrease) through change in equity of subsidiaries, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)


IFRS 17.104 b (ii) Disclosure




documentation


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]]




ifrs-full


IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances


Monetary, duration, credit


label


Increase (decrease) through changes in discount rates, regulatory deferral account credit balances


IFRS 14.33 a (iii) Example




documentation


The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]




ifrs-full


IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances


Monetary, duration, debit


label


Increase (decrease) through changes in discount rates, regulatory deferral account debit balances


IFRS 14.33 a (iii) Example




documentation


The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]




ifrs-full


IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)


IFRS 17.104 a (i) Disclosure




documentation


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]]




ifrs-full


IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)


IFRS 17.104 a (ii) Disclosure




documentation


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]]




ifrs-full


IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities


Monetary, duration, credit


label


Increase (decrease) through changes in fair values, liabilities arising from financing activities


IAS 7.44B d Disclosure




documentation


The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]




ifrs-full


IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)


IAS 19.141 e Disclosure




commentaryGuidance


Increases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value.




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]




ifrs-full


IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances


Monetary, duration, credit


label


Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances


IFRS 14.33 a (iii) Example




documentation


The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]




ifrs-full


IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances


Monetary, duration, debit


label


Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances


IFRS 14.33 a (iii) Example




documentation


The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]




ifrs-full


IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Example, IFRS 7.IG20B Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets


Monetary, duration, debit


label


Increase (decrease) through changes in models or risk parameters, financial assets


IFRS 7.35H Example, IFRS 7.IG20B Example




documentation


The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl


Monetary, duration, credit


label


Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity


IAS 1.106 d (iii) Disclosure




documentation


The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]]




ifrs-full


IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent


Monetary, duration, credit


label


Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent


IFRS 12.18 Disclosure




documentation


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: Total for all subsidiaries [member]; Equity attributable to owners of parent]




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through changes that relate to current service, insurance contracts liability (asset)


IFRS 17.104 b Disclosure




totalLabel


Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset)




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract


 


label


Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]


 




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)


IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure




totalLabel


Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset)




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract


 


label


Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]


 




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)


IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, i.e. changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughConversionOfConvertibleInstruments


Monetary, duration, credit


label


Increase (decrease) through conversion of convertible instruments, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from the conversion of convertible instruments.




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets


Monetary, duration, debit


label


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets


IFRS 15.118 b Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities


Monetary, duration, credit


label


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities


IFRS 15.118 b Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets


Monetary, duration, debit


label


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets


IFRS 15.118 b Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities


Monetary, duration, credit


label


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities


IFRS 15.118 b Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets


Monetary, duration, debit


label


Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets


IFRS 15.118 b Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities


Monetary, duration, credit


label


Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities


IFRS 15.118 b Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets


Monetary, duration, debit


label


Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets


IFRS 15.118 b Example




documentation


The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities


Monetary, duration, credit


label


Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities


IFRS 15.118 b Example




documentation


The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]




ifrs-full


IncreaseDecreaseThroughDisposalOfSubsidiary


Monetary, duration, credit


label


Increase (decrease) through disposal of subsidiary, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities


Monetary, duration, credit


label


Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities


IAS 7.44B c Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)


IFRS 17.105 b Disclosure




documentation


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]]




ifrs-full


IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)


IFRS 17.108 a Disclosure




documentation


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)]




ifrs-full


IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)


IFRS 17.104 a (iii) Disclosure, IFRS 17.107 Disclosure




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)


IFRS 17.108 b Disclosure




documentation


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)]




ifrs-full


IncreaseDecreaseThroughExerciseOfOptions


Monetary, duration, credit


label


Increase (decrease) through exercise of options, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from the exercise of options.




ifrs-full


IncreaseDecreaseThroughExerciseOfWarrantsEquity


Monetary, duration, credit


label


Increase (decrease) through exercise of warrants, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from the exercise of warrants.




ifrs-full


IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through experience adjustments, insurance contracts liability (asset)


IFRS 17.104 b (iii) Disclosure




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. 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)]




ifrs-full


IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities


Monetary, duration, credit


label


Increase (decrease) through financing cash flows, liabilities arising from financing activities


IAS 7.44B a Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Example, IFRS 7.IG20B Example




totalLabel


Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts




documentation


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]




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract


 


label


Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]


 




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets


Monetary, duration, debit


label


Increase (decrease) through foreign exchange and other movements, financial assets


IFRS 7.35H Example, IFRS 7.IG20B Example




totalLabel


Total increase (decrease) through foreign exchange and other movements, financial assets




documentation


The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract


 


label


Increase (decrease) through foreign exchange and other movements, financial assets [abstract]


 




ifrs-full


IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Example, IFRS 7.IG20B Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughForeignExchangeFinancialAssets


Monetary, duration, debit


label


Increase (decrease) through foreign exchange, financial assets


IFRS 7.35H Example, IFRS 7.IG20B Example




documentation


The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


Monetary, duration, credit


label


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


IFRS 17.116 Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)


IFRS 17.103 b (i) Disclosure




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


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)


IFRS 17.105 a (iii) Disclosure




documentation


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)]




ifrs-full


IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)


IFRS 17.105 a (iii) Disclosure




documentation


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]]




ifrs-full


IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)


IFRS 17.105 a (ii) Disclosure




documentation


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 (issued or expected to be issued) 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)]




ifrs-full


IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)


IFRS 17.105 c Disclosure




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through insurance revenue, insurance contracts liability (asset)


IFRS 17.103 a Disclosure




totalLabel


Total increase (decrease) through insurance revenue, insurance contracts liability (asset)




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract


 


label


Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]


 




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


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)


IFRS 17.114 c Disclosure




documentation


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-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


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)


IFRS 17.114 b Disclosure




documentation


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-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


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)


IFRS 17.114 a Disclosure




documentation


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-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]




ifrs-full


IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through insurance service expenses, insurance contracts liability (asset)


IFRS 17.103 b Disclosure




totalLabel


Total increase (decrease) through insurance service expenses, insurance contracts liability (asset)




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract


 


label


Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]


 




ifrs-full


IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract


 


label


Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]


 




ifrs-full


IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract


 


label


Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]


 




ifrs-full


IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through insurance service result, insurance contracts liability (asset)


IFRS 17.103 Disclosure, IFRS 17.104 Disclosure




totalLabel


Total increase (decrease) through insurance service result, insurance contracts liability (asset)




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]




ifrs-full


IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)


IFRS 17.103 c Disclosure




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)


IAS 12.81 Common practice




documentation


The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]




ifrs-full


IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35I b Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets


Monetary, duration, debit


label


Increase (decrease) through modification of contractual cash flows, financial assets


IFRS 7.35I b Example




documentation


The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets


Monetary, duration, credit


label


Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets


Expired 2023-01-01 IFRS 7.16 Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, biological assets


IAS 41.50 f Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through net exchange differences, deferred tax liability (asset)


IAS 12.81 Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesGoodwill


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, goodwill


IFRS 3.B67 d (vi) Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, intangible assets and goodwill


IAS 38.118 e (vii) Common practice




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, intangible assets other than goodwill


IAS 38.118 e (vii) Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, investment property


IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions


Monetary, duration, credit


label


Increase (decrease) through net exchange differences, other provisions


IAS 37.84 Common practice




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, property, plant and equipment


IAS 16.73 e (viii) Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment including right-of-use 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: Property, plant and equipment including right-of-use assets]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue


Monetary, duration, debit


label


Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences


IAS 19.141 e Disclosure




documentation


The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, 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 related to defined benefit obligation, at fair value]




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through net exchange differences, right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in right-of-use 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: Right-of-use assets]




ifrs-full


IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


Monetary, duration


label


Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


IFRS 7.28 b Example, IFRS 7.IG14 Example




documentation


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; Classes of financial instruments [domain]]




ifrs-full


IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities


Monetary, duration, credit


label


Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities


IAS 7.44B b Disclosure




documentation


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; Total for all subsidiaries [member]]




ifrs-full


IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets


Monetary, duration, credit


label


Increase (decrease) through other changes, allowance account for credit losses of financial assets


Expired 2023-01-01 IFRS 7.16 Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill


Monetary, duration, debit


label


Increase (decrease) through other changes, intangible assets and goodwill


IAS 38.118 e (viii) Common practice




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


Increase (decrease) through other changes, intangible assets other than goodwill


IAS 38.118 e (viii) Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesInvestmentProperty


Monetary, duration, debit


label


Increase (decrease) through other changes, investment property


IAS 40.76 g Disclosure, IAS 40.79 d (viii) Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities


Monetary, duration, credit


label


Increase (decrease) through other changes, liabilities arising from financing activities


IAS 7.44B e Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from other changes


IAS 19.141 Common practice




documentation


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)]




ifrs-full


IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment


Monetary, duration, debit


label


Increase (decrease) through other changes, property, plant and equipment


IAS 16.73 e (ix) Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through other changes, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment including right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances


Monetary, duration, credit


label


Increase (decrease) through other changes, regulatory deferral account credit balances


IFRS 14.33 a (iii) Example




totalLabel


Total increase (decrease) through other changes, regulatory deferral account credit balances




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract


 


label


Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]


 




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances


Monetary, duration, debit


label


Increase (decrease) through other changes, regulatory deferral account debit balances


IFRS 14.33 a (iii) Example




totalLabel


Total increase (decrease) through other changes, regulatory deferral account debit balances




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract


 


label


Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]


 




ifrs-full


IncreaseDecreaseThroughOtherChangesRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through other changes, right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets]




ifrs-full


IncreaseDecreaseThroughOtherContributionsByOwners


Monetary, duration, credit


label


Increase through other contributions by owners, equity


IAS 1.106 d (iii) Disclosure




documentation


The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.




ifrs-full


IncreaseDecreaseThroughOtherDistributionsToOwners


(Monetary), duration, debit


label


Decrease through other distributions to owners, equity


IAS 1.106 d (iii) Disclosure




negatedLabel


Decrease through other distributions to owners, equity




documentation


The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.




ifrs-full


IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughOtherMovementsFinancialAssets


Monetary, duration, debit


label


Increase (decrease) through other movements, financial assets


IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example




documentation


The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)


IFRS 17.105 a (i) Disclosure




documentation


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]]




ifrs-full


IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)


IFRS 17.105 a (i) Disclosure




documentation


The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]




ifrs-full


IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


Monetary, duration, credit


label


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


IFRS 17.116 Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)


IFRS 17.104 b (i) Disclosure




documentation


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]]




ifrs-full


IncreaseDecreaseThroughSharebasedPaymentTransactions


Monetary, duration, credit


label


Increase (decrease) through share-based payment transactions, equity


IAS 1.106 d (iii) Disclosure




documentation


The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]




ifrs-full


IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions


Monetary, duration, credit


label


Increase through adjustments arising from passage of time, other provisions


IAS 37.84 e Disclosure




documentation


The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]




ifrs-full


IncreaseDecreaseThroughTransactionsWithOwners


Monetary, duration, credit


label


Increase (decrease) through transactions with owners, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from transactions with owners.




ifrs-full


IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings


Monetary, duration, credit


label


Increase (decrease) through transfer between revaluation surplus and retained earnings, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets


Monetary, duration, debit


label


Increase (decrease) through other changes, biological assets


IAS 41.50 g Disclosure




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesEquity


Monetary, duration, credit


label


Increase (decrease) through other changes, equity


IAS 1.106 d Disclosure




documentation


The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill


Monetary, duration, debit


label


Increase (decrease) through other changes, goodwill


IFRS 3.B67 d (vii) Disclosure




documentation


The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill


Monetary, duration, debit


label


Increase (decrease) through transfers and other changes, intangible assets and goodwill


IAS 38.118 e Common practice




totalLabel


Total increase (decrease) through transfers and other changes, intangible assets and goodwill




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract


 


label


Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]


 




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


Increase (decrease) through transfers and other changes, intangible assets other than goodwill


IAS 38.118 e Common practice




totalLabel


Total increase (decrease) through transfers and other changes, intangible assets other than goodwill




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract


 


label


Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]


 




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions


Monetary, duration, credit


label


Increase (decrease) through transfers and other changes, other provisions


IAS 37.84 Common practice




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment


Monetary, duration, debit


label


Increase (decrease) through transfers and other changes, property, plant and equipment


IAS 16.73 e Common practice




totalLabel


Total increase (decrease) through transfers and other changes, property, plant and equipment




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract


 


label


Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]


 




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




totalLabel


Total increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets




documentation


The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract


 


label


Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract]


 




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through transfers and other changes, right-of-use assets


IAS 16.73 e Common practice




totalLabel


Total increase (decrease) through transfers and other changes, right-of-use assets




documentation


The increase (decrease) in right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets]




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract


 


label


Increase (decrease) through transfers and other changes, right-of-use assets [abstract]


 




ifrs-full


IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransfersFinancialAssets


Monetary, duration, debit


label


Increase (decrease) through transfers, financial assets


IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example




documentation


The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]




ifrs-full


IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment


Monetary, duration, debit


label


Increase (decrease) through transfers from construction in progress, property, plant and equipment


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]




ifrs-full


IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from construction in progress. [Refer: Property, plant and equipment including right-of-use assets; Construction in progress]




ifrs-full


IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment


Monetary, duration, debit


label


Increase (decrease) through transfers from (to) investment property, property, plant and equipment


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]




ifrs-full


IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from (to) investment property. [Refer: Property, plant and equipment including right-of-use assets; Investment property]




ifrs-full


IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill


Monetary, duration, debit


label


Increase (decrease) through transfers, intangible assets and goodwill


IAS 38.118 e Common practice




documentation


The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]




ifrs-full


IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


Increase (decrease) through transfers, intangible assets other than goodwill


IAS 38.118 e Common practice




documentation


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




ifrs-full


IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment


Monetary, duration, debit


label


Increase (decrease) through transfers, property, plant and equipment


IAS 16.73 e Common practice




documentation


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




ifrs-full


IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through transfers, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


IncreaseDecreaseThroughTransfersRightofuseAssets


Monetary, duration, debit


label


Increase (decrease) through transfers, right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in right-of-use assets resulting from transfers. [Refer: Right-of-use assets]




ifrs-full


IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances


Monetary, duration, credit


label


Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances


IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances


Monetary, duration, debit


label


Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances


IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example




documentation


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]




ifrs-full


IncreaseDecreaseThroughTransferToStatutoryReserve


Monetary, duration, credit


label


Increase (decrease) through transfer to statutory reserve, equity


IAS 1.106 d Common practice




documentation


The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]




ifrs-full


IncreaseDecreaseThroughTreasuryShareTransactions


Monetary, duration, credit


label


Increase (decrease) through treasury share transactions, equity


IAS 1.106 d Disclosure




documentation


The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]




ifrs-full


IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares


Monetary, duration, credit


label


Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares


IAS 33.70 a Disclosure




documentation


The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares.




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets


Monetary, duration, debit


label


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments


Monetary, duration, credit


label


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities


Monetary, duration, credit


label


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities


IFRS 13.93 h (ii) Disclosure




documentation


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.




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities


Monetary, duration


label


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


IFRS 13.93 h (ii) Common practice




documentation


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)]




ifrs-full


IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination


Monetary, duration, credit


label


Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




documentation


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; Total for all business combinations [member]]




ifrs-full


IncreaseThroughBusinessCombinationsContractAssets


Monetary, duration, debit


label


Increase through business combinations, contract assets


IFRS 15.118 a Example




documentation


The increase in contract assets resulting from business combinations. [Refer: Total for all business combinations [member]; Contract assets]




ifrs-full


IncreaseThroughBusinessCombinationsContractLiabilities


Monetary, duration, credit


label


Increase through business combinations, contract liabilities


IFRS 15.118 a Example




documentation


The increase in contract liabilities resulting from business combinations. [Refer: Total for all business combinations [member]; Contract liabilities]




ifrs-full


IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances


Monetary, duration, debit


label


Increase through items acquired in business combination, regulatory deferral account debit balances


IFRS 14.33 a (iii) Example




documentation


The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account debit balances]




ifrs-full


IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances


Monetary, duration, credit


label


Increase through items assumed in business combination, regulatory deferral account credit balances


IFRS 14.33 a (iii) Example




documentation


The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account credit balances]




ifrs-full


IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities


Monetary, duration, credit


label


Increase through new leases, liabilities arising from financing activities


IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example




documentation


The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]




ifrs-full


IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


Monetary, duration, credit


label


Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts


IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example




documentation


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]




ifrs-full


IncreaseThroughOriginationOrPurchaseFinancialAssets


Monetary, duration, debit


label


Increase through origination or purchase, financial assets


IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example




documentation


The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]




ifrs-full


IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows


Monetary, duration, debit


label


Increase through reversals of impairment losses, assets for insurance acquisition cash flows


IFRS 17.105B Disclosure




documentation


The increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows]




ifrs-full


IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements


Monetary, duration


label


Incremental fair value granted, modified share-based payment arrangements


IFRS 2.47 c (ii) Disclosure




commentaryGuidance


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




documentation


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: Types of share-based payment arrangements [domain]]




ifrs-full


IndemnificationAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Indemnification assets recognised as of acquisition date


IFRS 3.B64 g (i) Disclosure




documentation


The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


IndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipment


True/False


label


Independent valuer was involved in revaluation, property, plant and equipment


IAS 16.77 b Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts.




ifrs-full


IndependentValuerWasInvolvedInRevaluationRightofuseAssets


True/False


label


Independent valuer was involved in revaluation, right-of-use assets


IFRS 16.57 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether an independent valuer was involved for right-of-use assets stated at revalued amounts.




ifrs-full


IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted


Text


label


Indication of how frequently hedging relationships are discontinued and restarted


IFRS 7.23C b (iii) Disclosure




documentation


The description of an indication of how frequently the hedging relationships are discontinued and restarted.




ifrs-full


IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity


Text


label


Indication of other forms of government assistance with direct benefits for entity


IAS 20.39 b Disclosure




documentation


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]




ifrs-full


IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities


Text


label


Indication of uncertainties of amount or timing of outflows, contingent liabilities


IAS 37.86 b Disclosure




documentation


The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination


Text


label


Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination


IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure




documentation


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: Classes of contingent liabilities [domain]; Total for all business combinations [member]]




ifrs-full


IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions


Text


label


Indication of uncertainties of amount or timing of outflows, other provisions


IAS 37.85 b Disclosure




documentation


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]




ifrs-full


IndividualAssetsOrCashgeneratingUnitsAxis


Axis


label


Individual assets or cash-generating units [axis]


IAS 36.130 Disclosure




documentation


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




ifrs-full


IndividualAssetsOrCashgeneratingUnitsDomain


Domain [default]


label


Individual assets or cash-generating units [domain]


IAS 36.130 Disclosure




documentation


This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used.




ifrs-full


IndividualAssetsOrCashgeneratingUnitsMember


Member


label


Total for all individual assets or cash-generating units [member]


IAS 36.130 Disclosure




documentation


This member stands for individual assets or cash-generating units. [Refer: Total for all cash-generating units [member]]




ifrs-full


IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis


Axis


label


Cash-generating units [axis]


IAS 36.134 Disclosure




documentation


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




ifrs-full


IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesDomain


Domain [default]


label


Cash-generating units [domain]


IAS 36.134 Disclosure, IAS 36.135 Disclosure




documentation


This member stands for the standard value for the “Cash-generating units” axis if no other member is used.




ifrs-full


IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember


Member


label


Total for all cash-generating units [member]


IAS 36.134 Disclosure




documentation


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.




ifrs-full


IndividuallyInsignificantCounterpartiesMember


Member


label


Individually insignificant counterparties [member]


IFRS 7.B52 Disclosure




documentation


This member stands for individually insignificant parties to the transaction other than the entity.




ifrs-full


InflowsOfCashFromInvestingActivities


Monetary, duration, debit


label


Inflows of cash from investing activities


IAS 7.16 Common practice




documentation


The cash inflow from investing activities.




ifrs-full


InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory


Text block


label


Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]


IFRS 7.35K c Disclosure




documentation


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.




ifrs-full


InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements


Text


label


Information about consequences of non-compliance with externally imposed capital requirements


IAS 1.135 e Disclosure




documentation


Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [domain]]




ifrs-full


InformationAboutContingentAssetsThatDisclosureIsNotPracticable


Text


label


Information about contingent assets that disclosure is not practicable


IAS 37.91 Disclosure




documentation


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.




ifrs-full


InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable


Text


label


Information about contingent liabilities that disclosure is not practicable


IAS 37.91 Disclosure




documentation


Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets


Text block


label


Information about credit quality of neither past due nor impaired financial assets [text block]


Expired 2023-01-01 IFRS 7.36 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets


Text


label


Information about credit quality of reinsurance contracts held that are assets


IFRS 17.131 b Disclosure




documentation


Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]




ifrs-full


InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates


Text


label


Information about effect of regulatory frameworks in which entity operates


IFRS 17.126 Disclosure




documentation


Information about the effect of the regulatory frameworks in which the entity operates.




ifrs-full


InformationAboutEntitysDefinitionsOfDefault


Text


label


Information about entity’s definitions of default


IFRS 7.35F b Disclosure




documentation


Information about an entity’s definitions of default, including the reasons for selecting those definitions.




ifrs-full


InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted


Text


label


Information about exposure arising from leases not yet commenced to which lessee is committed


IFRS 16.59 b (iv) Example




documentation


Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed.




ifrs-full


InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup


Text


label


Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group


IFRS 7.B8H Disclosure




documentation


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.




ifrs-full


InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory


Text block


label


Information about how designated risk component relates to hedged item in its entirety [text block]


IFRS 7.22C b Disclosure




documentation


The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [domain]]




ifrs-full


InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory


Text block


label


Information about how entity determined risk component designated as hedged item [text block]


IFRS 7.22C a Disclosure




documentation


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 [domain]]




ifrs-full


InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined


Text


label


Information about how expected cash outflow on redemption or repurchase was determined


IAS 1.136A d Disclosure




documentation


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]




ifrs-full


InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted


Text


label


Information about how expected volatility was determined, share options granted


IFRS 2.47 a (ii) Disclosure




documentation


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.




ifrs-full


InformationAboutHowFairValueWasMeasuredShareOptionsGranted


Text


label


Information about how fair value was measured, share options granted


IFRS 2.47 a Disclosure




documentation


Information on how the fair value of share options granted was measured.




ifrs-full


InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted


Text


label


Information about how fair was determined if not on basis of observable market, other equity instruments granted


IFRS 2.47 b (i) Disclosure




documentation


Information about how the fair value was determined for other equity instruments granted (i.e. other than share options) if it was not measured on the basis of an observable market price.




ifrs-full


InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets


Text


label


Information about how lessor manages risk associated with rights it retains in underlying assets


IFRS 16.92 b Disclosure




documentation


Information about how the lessor manages the risk associated with the rights it retains in underlying assets.




ifrs-full


InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined


Text


label


Information about how maximum exposure to loss from interests in structured entities is determined


IFRS 12.29 c Disclosure




documentation


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]




ifrs-full


InformationAboutHowMaximumExposureToLossIsDetermined


Text


label


Information about how maximum exposure to loss from continuing involvement is determined


IFRS 7.42E c Disclosure




documentation


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]




ifrs-full


InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions


Text


label


Information about lessee’s exposure arising from extension options and termination options


IFRS 16.59 b (ii) Example




documentation


Information about the lessee’s exposure arising from extension options and termination options.




ifrs-full


InformationAboutLesseesExposureArisingFromResidualValueGuarantees


Text


label


Information about lessee’s exposure arising from residual value guarantees


IFRS 16.59 b (iii) Example




documentation


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.




ifrs-full


InformationAboutLesseesExposureArisingFromVariableLeasePayments


Text


label


Information about lessee’s exposure arising from variable lease payments


IFRS 16.59 b (i) Example




documentation


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.




ifrs-full


InformationAboutMajorCustomers


Text


label


Information about major customers


IFRS 8.34 Disclosure




documentation


Information about the entity’s major customers and the extent of the entity’s reliance on them.




ifrs-full


InformationAboutMarketForFinancialInstruments


Text


label


Information about market for financial instruments


Expired 2023-01-01 IFRS 7.30 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]




ifrs-full


InformationAboutNatureOfLesseesLeasingActivities


Text


label


Information about nature of lessee’s leasing activities


IFRS 16.59 a Example




documentation


Information about the nature of the lessee’s leasing activities.




ifrs-full


InformationAboutNatureOfLessorsLeasingActivities


Text


label


Information about nature of lessor’s leasing activities


IFRS 16.92 a Disclosure




documentation


Information about the nature of the lessor’s leasing activities.




ifrs-full


InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments


Text


label


Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments


IAS 1.136A b Disclosure




documentation


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: Classes of financial instruments [domain]]




ifrs-full


InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability


Text


label


Information about potential exposure to future cash outflows not reflected in measurement of lease liability


IFRS 16.59 b Example




documentation


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]




ifrs-full


InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory


Text block


label


Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]


IFRS 15.115 Disclosure




documentation


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]




ifrs-full


InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee


Text


label


Information about restrictions or covenants imposed by leases on lessee


IFRS 16.59 c Example




documentation


Information about the restrictions or covenants imposed by leases on the lessee.




ifrs-full


InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets


Text


label


Information about risk management strategy for rights that lessor retains in underlying assets


IFRS 16.92 b Disclosure




documentation


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.




ifrs-full


InformationAboutSaleAndLeasebackTransactions


Text


label


Information about sale and leaseback transactions


IFRS 16.59 d Example




documentation


Information about the sale and leaseback transactions.




ifrs-full


InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity


Text


label


Information about significant judgements and assumptions made in determining that entity is investment entity


IFRS 12.9A Disclosure




documentation


Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]




ifrs-full


InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets


Text


label


Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets


IFRS 7.23C b (i) Disclosure




documentation


Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.




ifrs-full


InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments


Text


label


Information about whether and how entity intends to dispose of financial instruments


Expired 2023-01-01 IFRS 7.30 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]




ifrs-full


InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted


Text


label


Information how fair value was measured, other equity instruments granted


IFRS 2.47 b Disclosure




documentation


Information about how the weighted average fair value at the measurement date of other equity instruments granted (i.e. other than share options) was measured.




ifrs-full


InformationOnEntitysWriteoffPolicy


Text


label


Information on entity’s write-off policy


IFRS 7.35F e Disclosure




documentation


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.




ifrs-full


InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9


Text


label


Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9


IFRS 7.42J a Disclosure




documentation


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.




ifrs-full


InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets


Text


label


Information on how entity determined that financial assets are credit-impaired financial assets


IFRS 7.35F d Disclosure




documentation


Information on how an entity determined that financial assets are credit-impaired financial assets.




ifrs-full


InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition


Text


label


Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition


IFRS 7.35F a Disclosure




documentation


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]]




ifrs-full


InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17


Text


label


Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17


IFRS 17.C33 a Disclosure




documentation


Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.




ifrs-full


InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements


Text


label


Information on how incremental fair value granted was measured, modified share-based payment arrangements


IFRS 2.47 c (iii) Disclosure




documentation


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; Types of share-based payment arrangements [domain]]




ifrs-full


InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis


Text


label


Information on how instruments were grouped if expected credit losses were measured on collective basis


IFRS 7.35F c Disclosure




documentation


Information on how the instruments were grouped if expected credit losses were measured on a collective basis.




ifrs-full


InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied


Text


label


Information on how requirements for modification of contractual cash flows of financial assets have been applied


IFRS 7.35F f Disclosure




documentation


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.




ifrs-full


InformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinations


True/False


label


Information on revenues and profit or loss is impracticable to disclose, business combinations


IFRS 3.B64 q Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether 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.




ifrs-full


InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted


Text


label


Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted


IFRS 2.47 b (ii) Disclosure




documentation


Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (i.e. other than share options).




ifrs-full


InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted


Text


label


Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted


IFRS 2.47 b (iii) Disclosure




documentation


Information about whether and how other features of other equity instruments granted (i.e. other than share options) were incorporated into the measurement of fair value of these equity instruments.




ifrs-full


InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted


Text


label


Information whether and how other features were incorporated into measurement of fair value, share options granted


IFRS 2.47 a (iii) Disclosure




documentation


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.




ifrs-full


InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements


Text


label


Information whether entity complied with any externally imposed capital requirements


IAS 1.135 d Disclosure




documentation


Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [domain]]




ifrs-full


InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse


Text


label


Information whether recoverable amount of asset is fair value less costs of disposal or value in use


IAS 36.130 e Disclosure




documentation


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: Total for all cash-generating units [member]]




ifrs-full


InitiallyAppliedIFRSsAxis


Axis


label


Initially applied IFRSs [axis]


IAS 8.28 Disclosure




documentation


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




ifrs-full


InitiallyAppliedIFRSsDomain


Domain [default]


label


Initially applied IFRSs [domain]


IAS 8.28 Disclosure




documentation


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]]




ifrs-full


InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis


Axis


label


Inputs to methods used to measure contracts within scope of IFRS 17 [axis]


IFRS 17.117 a Disclosure




documentation


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




ifrs-full


InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain


Domain [default]


label


Inputs to methods used to measure contracts within scope of IFRS 17 [domain]


IFRS 17.117 a Disclosure




documentation


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.




ifrs-full


InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17


Decimal, instant


label


Input to method used to measure contracts within scope of IFRS 17


IFRS 17.117 a Disclosure




documentation


The value of an input to a method used to measure contracts within the scope of IFRS 17.




ifrs-full


InsuranceContractsAxis


Axis


label


Insurance contracts [axis]


IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure




documentation


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




ifrs-full


InsuranceContractsByComponentsAxis


Axis


label


Insurance contracts by components [axis]


IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure




documentation


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




ifrs-full


InsuranceContractsByComponentsDomain


Domain [default]


label


Insurance contracts by components [domain]


IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure




documentation


This member stands for all insurance contracts when disaggregated by components, i.e. 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 [domain]]




ifrs-full


InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis


Axis


label


Insurance contracts by remaining coverage and incurred claims [axis]


IFRS 17.100 Disclosure




documentation


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




ifrs-full


InsuranceContractsByRemainingCoverageAndIncurredClaimsDomain


Domain [default]


label


Insurance contracts by remaining coverage and incurred claims [domain]


IFRS 17.100 Disclosure




documentation


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 [domain]]




ifrs-full


InsuranceContractsDomain


Domain [default]


label


Insurance contracts [domain]


IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure




documentation


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 60–70A 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.




ifrs-full


InsuranceContractsIssuedMember


Member


label


Insurance contracts issued [member]


IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure




documentation


This member stands for insurance contracts issued. [Refer: Insurance contracts [domain]]




ifrs-full


InsuranceContractsIssuedThatAreAssets


Monetary, instant, debit


label


Insurance contracts issued that are assets


IAS 1.54 da Disclosure, IFRS 17.78 a Disclosure




documentation


The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]




ifrs-full


InsuranceContractsIssuedThatAreLiabilities


Monetary, instant, credit


label


Insurance contracts issued that are liabilities


IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure




documentation


The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]




ifrs-full


InsuranceContractsLiabilityAsset


Monetary, instant, credit


label


Insurance contracts liability (asset)


IFRS 17.99 b Disclosure




periodEndLabel


Insurance contracts liability (asset) at end of period




periodStartLabel


Insurance contracts liability (asset) at beginning of period




documentation


The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [domain]]




ifrs-full


InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome


Monetary, instant, credit


label


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


IFRS 17.113 c Disclosure




documentation


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)]




ifrs-full


InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember


Member


label


Insurance contracts other than those to which premium allocation approach has been applied [member]


IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure




documentation


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.




ifrs-full


InsuranceContractsThatAreAssets


Monetary, instant, debit


label


Insurance contracts that are assets


IFRS 17.99 b Disclosure




periodEndLabel


Insurance contracts that are assets at end of period




periodStartLabel


Insurance contracts that are assets at beginning of period




documentation


The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [domain]]




ifrs-full


InsuranceContractsThatAreLiabilities


Monetary, instant, credit


label


Insurance contracts that are liabilities


IFRS 17.99 b Disclosure




periodEndLabel


Insurance contracts that are liabilities at end of period




periodStartLabel


Insurance contracts that are liabilities at beginning of period




documentation


The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]]




ifrs-full


InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember


Member


label


Insurance contracts to which premium allocation approach has been applied [member]


IFRS 17.100 c Disclosure




documentation


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.




ifrs-full


InsuranceExpense


Monetary, duration, debit


label


Insurance expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from purchased insurance.




ifrs-full


InsuranceFinanceIncomeExpenses


Monetary, duration, credit


label


Insurance finance income (expenses)


IFRS 17.110 Disclosure




documentation


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.




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract


 


label


Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]


 




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax


IAS 1.91 b Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure




documentation


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, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax


IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure




documentation


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, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss


Monetary, duration, credit


label


Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss


IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure




documentation


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]]




ifrs-full


InsuranceRevenue


Monetary, duration, credit


label


Insurance revenue


IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure




totalLabel


Total insurance revenue




documentation


The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of 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]




ifrs-full


InsuranceRevenueAbstract


 


label


Insurance revenue [abstract]


 




ifrs-full


InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows


Monetary, duration, credit


label


Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows


IFRS 17.106 b Disclosure




documentation


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)]




ifrs-full


InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage


Monetary, duration, credit


label


Insurance revenue, amounts relating to changes in liability for remaining coverage


IFRS 17.106 a Disclosure




totalLabel


Total insurance revenue, amounts relating to changes in liability for remaining coverage




documentation


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]]




ifrs-full


InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract


 


label


Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]


 




ifrs-full


InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk


Monetary, duration, credit


label


Insurance revenue, change in risk adjustment for non-financial risk


IFRS 17.106 a (ii) Disclosure




documentation


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]]




ifrs-full


InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices


Monetary, duration, credit


label


Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services


IFRS 17.106 a (iii) Disclosure




documentation


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 insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]




ifrs-full


InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod


Monetary, duration, credit


label


Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period


IFRS 17.106 a (i) Disclosure




documentation


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]




ifrs-full


InsuranceRevenueOtherAmounts


Monetary, duration, credit


label


Insurance revenue, other amounts


IFRS 17.106 a (iv) Disclosure




documentation


The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue]




ifrs-full


InsuranceRiskMember


Member


label


Insurance risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (i) Disclosure




documentation


This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]




ifrs-full


InsuranceServiceExpensesFromInsuranceContractsIssued


(Monetary), duration, debit


label


Insurance service expenses from insurance contracts issued


IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure




negatedLabel


Insurance service expenses from insurance contracts issued




documentation


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]]




ifrs-full


InsuranceServiceResult


Monetary, duration, credit


label


Insurance service result


IFRS 17.80 a Disclosure




totalLabel


Total insurance service result




documentation


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)]




ifrs-full


InsuranceServiceResultAbstract


 


label


Insurance service result [abstract]


 




ifrs-full


IntangibleAssetFairValueUsedAsDeemedCost


Monetary, instant, debit


label


Intangible asset fair value used as deemed cost


IFRS 1.30 Disclosure




documentation


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]




ifrs-full


IntangibleAssetsAcquiredByWayOfGovernmentGrant


Monetary, instant, debit


label


Intangible assets acquired by way of government grant


IAS 38.122 c (ii) Disclosure




documentation


The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue


Monetary, instant, debit


label


Intangible assets acquired by way of government grant, fair value initially recognised


IAS 38.122 c (i) Disclosure




documentation


The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsAndGoodwill


Monetary, instant, debit


label


Intangible assets and goodwill


IAS 1.55 Common practice




periodEndLabel


Intangible assets and goodwill at end of period




periodStartLabel


Intangible assets and goodwill at beginning of period




totalLabel


Total intangible assets and goodwill




documentation


The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsAndGoodwillAbstract


 


label


Intangible assets and goodwill [abstract]


 




ifrs-full


IntangibleAssetsMaterialToEntity


Monetary, instant, debit


label


Intangible assets material to entity


IAS 38.122 b Disclosure




documentation


The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsMaterialToEntityAxis


Axis


label


Intangible assets material to entity [axis]


IAS 38.122 b Disclosure




documentation


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




ifrs-full


IntangibleAssetsMaterialToEntityDomain


Domain [default]


label


Intangible assets material to entity [domain]


IAS 38.122 b Disclosure




documentation


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]




ifrs-full


IntangibleAssetsOtherThanGoodwill


Monetary, instant, debit


label


Intangible assets other than goodwill


IAS 1.54 c Disclosure, IAS 38.118 e Disclosure




periodEndLabel


Intangible assets other than goodwill at end of period




periodStartLabel


Intangible assets other than goodwill at beginning of period




totalLabel


Total intangible assets other than goodwill




documentation


The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]




ifrs-full


IntangibleAssetsOtherThanGoodwillAbstract


 


label


Intangible assets other than goodwill [abstract]


 




ifrs-full


IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets


Monetary, instant, debit


label


Intangible assets other than goodwill, revalued assets, at cost


IAS 38.124 a (iii) Disclosure




documentation


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]




ifrs-full


IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets


Monetary, instant, debit


label


Intangible assets other than goodwill, revalued assets


IAS 38.124 a (ii) Disclosure




documentation


The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsOtherThanGoodwillMember


Member


label


Intangible assets other than goodwill [member]


IAS 36.127 Example, IFRS 16.53 Example




documentation


This member stands for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsOtherThanGoodwillRevaluationSurplus


Monetary, instant, credit


label


Intangible assets other than goodwill, revaluation surplus


IAS 38.124 b Disclosure




documentation


The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]




ifrs-full


IntangibleAssetsPledgedAsSecurityForLiabilities


Monetary, instant, debit


label


Intangible assets pledged as security for liabilities


IAS 38.122 d Disclosure




documentation


The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsUnderDevelopment


Monetary, instant, debit


label


Intangible assets under development


IAS 38.119 g Example




documentation


The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsUnderDevelopmentMember


Member


label


Intangible assets under development [member]


IAS 38.119 g Example




documentation


This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsWhoseTitleIsRestricted


Monetary, instant, debit


label


Intangible assets whose title is restricted


IAS 38.122 d Disclosure




documentation


The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsWithIndefiniteUsefulLife


Monetary, instant, debit


label


Intangible assets with indefinite useful life


IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure




documentation


The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]




ifrs-full


IntangibleAssetsWithIndefiniteUsefulLifeAxis


Axis


label


Intangible assets with indefinite useful life [axis]


IAS 38.122 a Disclosure




documentation


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




ifrs-full


IntangibleAssetsWithIndefiniteUsefulLifeDomain


Domain [default]


label


Intangible assets with indefinite useful life [domain]


IAS 38.122 a Disclosure




documentation


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]




ifrs-full


IntangibleExplorationAndEvaluationAssets


Monetary, instant, debit


label


Intangible exploration and evaluation assets


IAS 38.119 Common practice, IFRS 6.25 Disclosure




documentation


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]]




ifrs-full


IntangibleExplorationAndEvaluationAssetsMember


Member


label


Intangible exploration and evaluation assets [member]


IFRS 6.25 Disclosure




documentation


This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]




ifrs-full


InterestCostsAbstract


 


label


Interest costs [abstract]


 




ifrs-full


InterestCostsCapitalised


Monetary, duration


label


Interest costs capitalised


IAS 1.112 c Common practice




commentaryGuidance


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




documentation


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.




ifrs-full


InterestCostsIncurred


Monetary, duration


label


Interest costs incurred


IAS 1.112 c Common practice




totalLabel


Total interest costs incurred




commentaryGuidance


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




documentation


The amount of interest costs that an entity incurs.




ifrs-full


InterestExpense


Monetary, duration, debit


label


Interest expense


IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure




documentation


The amount of expense arising from interest.




ifrs-full


InterestExpenseDefinedBenefitPlans


Monetary, duration, debit


label


Interest expense, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]




ifrs-full


InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss


Monetary, duration, debit


label


Interest expense for financial liabilities not at fair value through profit or loss


IFRS 7.20 b Disclosure




documentation


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]




ifrs-full


InterestExpenseIncomeDefinedBenefitPlans


Monetary, duration, debit


label


Interest expense (income), defined benefit plans


IAS 19.135 b Common practice




netLabel


Net interest expense (income), defined benefit plans




documentation


The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]




ifrs-full


InterestExpenseIncomeDefinedBenefitPlansAbstract


 


label


Interest expense (income), defined benefit plans [abstract]


 




ifrs-full


InterestExpenseIncomeNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)


IAS 19.141 b Disclosure




commentaryGuidance


Interest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value.




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]




ifrs-full


InterestExpenseOnBankLoansAndOverdrafts


Monetary, duration, debit


label


Interest expense on bank loans and overdrafts


IAS 1.112 c Common practice




documentation


The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]




ifrs-full


InterestExpenseOnBonds


Monetary, duration, debit


label


Interest expense on bonds


IAS 1.112 c Common practice




documentation


The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]




ifrs-full


InterestExpenseOnBorrowings


Monetary, duration, debit


label


Interest expense on borrowings


IAS 1.112 c Common practice




documentation


The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]




ifrs-full


InterestExpenseOnDebtInstrumentsIssued


Monetary, duration, debit


label


Interest expense on debt instruments issued


IAS 1.112 c Common practice




documentation


The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]




ifrs-full


InterestExpenseOnDepositsFromBanks


Monetary, duration, debit


label


Interest expense on deposits from banks


IAS 1.112 c Common practice




documentation


The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]




ifrs-full


InterestExpenseOnDepositsFromCustomers


Monetary, duration, debit


label


Interest expense on deposits from customers


IAS 1.112 c Common practice




documentation


The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]




ifrs-full


InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss


Monetary, duration, debit


label


Interest expense on financial liabilities designated at fair value through profit or loss


IAS 1.112 c Common practice




documentation


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]




ifrs-full


InterestExpenseOnFinancialLiabilitiesHeldForTrading


Monetary, duration, debit


label


Interest expense on financial liabilities held for trading


IAS 1.112 c Common practice




documentation


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]




ifrs-full


InterestExpenseOnLeaseLiabilities


Monetary, duration, debit


label


Interest expense on lease liabilities


IFRS 16.53 b Disclosure




documentation


The amount of interest expense on lease liabilities. [Refer: Lease liabilities]




ifrs-full


InterestExpenseOnLiabilitiesDueToCentralBanks


Monetary, duration, debit


label


Interest expense on liabilities due to central banks


IAS 1.112 c Common practice




documentation


The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]




ifrs-full


InterestExpenseOnOtherFinancialLiabilities


Monetary, duration, debit


label


Interest expense on other financial liabilities


IAS 1.112 c Common practice




documentation


The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]




ifrs-full


InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent


Monetary, duration, debit


label


Interest expense on repurchase agreements and cash collateral on securities lent


IAS 1.112 c Common practice




documentation


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]




ifrs-full


InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract


 


label


Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]


 




ifrs-full


InterestIncomeDefinedBenefitPlans


(Monetary), duration, credit


label


Interest income, defined benefit plans


IAS 19.135 b Common practice




negatedLabel


Interest income, defined benefit plans




documentation


The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]




ifrs-full


InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost


Monetary, duration, credit


label


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


IFRS 7.12C b Disclosure




documentation


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]




ifrs-full


InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9


Monetary, duration, credit


label


Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9


IFRS 7.42N b Disclosure




documentation


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]




ifrs-full


InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9


Monetary, duration, credit


label


Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9


IFRS 7.42N b Disclosure




documentation


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]




ifrs-full


InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost


Monetary, duration, credit


label


Interest revenue for financial assets measured at amortised cost


IFRS 7.20 b Disclosure




documentation


The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]




ifrs-full


InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss


Monetary, duration, credit


label


Interest income for financial assets not at fair value through profit or loss


Expired 2023-01-01 IFRS 7.20 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]




ifrs-full


InterestIncomeOnAvailableforsaleFinancialAssets


Monetary, duration, credit


label


Interest income on available-for-sale financial assets


Expired 2023-01-01 IAS 1.112 c Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]




ifrs-full


InterestIncomeOnCashAndBankBalancesAtCentralBanks


Monetary, duration, credit


label


Interest income on cash and bank balances at central banks


IAS 1.112 c Common practice




documentation


The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]




ifrs-full


InterestIncomeOnCashAndCashEquivalents


Monetary, duration, credit


label


Interest income on cash and cash equivalents


IAS 1.112 c Common practice




documentation


The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]




ifrs-full


InterestIncomeOnDebtInstrumentsHeld


Monetary, duration, credit


label


Interest income on debt instruments held


IAS 1.112 c Common practice




documentation


The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]




ifrs-full


InterestIncomeOnDeposits


Monetary, duration, credit


label


Interest income on deposits


IAS 1.112 c Common practice




documentation


The amount of interest income on deposits. [Refer: Interest income]




ifrs-full


InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss


Monetary, duration, credit


label


Interest income on financial assets designated at fair value through profit or loss


IAS 1.112 c Common practice




documentation


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]




ifrs-full


InterestIncomeOnFinancialAssetsHeldForTrading


Monetary, duration, credit


label


Interest income on financial assets held for trading


IAS 1.112 c Common practice




documentation


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]




ifrs-full


InterestIncomeOnHeldtomaturityInvestments


Monetary, duration, credit


label


Interest income on held-to-maturity investments


Expired 2023-01-01 IAS 1.112 c Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]




ifrs-full


InterestIncomeOnImpairedFinancialAssetsAccrued


Monetary, duration, credit


label


Interest income on impaired financial assets accrued


Expired 2023-01-01 IFRS 7.20 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


InterestIncomeOnImpairedFinancialAssetsAccruedAbstract


 


label


Interest income on impaired financial assets accrued [abstract]


 




ifrs-full


InterestIncomeOnLoansAndAdvancesToBanks


Monetary, duration, credit


label


Interest income on loans and advances to banks


IAS 1.112 c Common practice




documentation


The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]




ifrs-full


InterestIncomeOnLoansAndAdvancesToCustomers


Monetary, duration, credit


label


Interest income on loans and advances to customers


IAS 1.112 c Common practice




documentation


The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]




ifrs-full


InterestIncomeOnLoansAndReceivables


Monetary, duration, credit


label


Interest income on loans and receivables


Expired 2023-01-01 IAS 1.112 c Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]




ifrs-full


InterestIncomeOnOtherFinancialAssets


Monetary, duration, credit


label


Interest income on other financial assets


IAS 1.112 c Common practice




documentation


The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]




ifrs-full


InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed


Monetary, duration, credit


label


Interest income on reverse repurchase agreements and cash collateral on securities borrowed


IAS 1.112 c Common practice




documentation


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]




ifrs-full


InterestIncomeReimbursementRights


Monetary, duration, debit


label


Increase in reimbursement rights related to defined benefit obligation, resulting from interest income


IAS 19.141 b Disclosure




documentation


The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value]




ifrs-full


InterestPaidClassifiedAsFinancingActivities


(Monetary), duration, credit


label


Interest paid, classified as financing activities


IAS 7.31 Disclosure




negatedTerseLabel


Interest paid




documentation


The cash outflow for interest paid, classified as financing activities.




ifrs-full


InterestPaidClassifiedAsInvestingActivities


(Monetary), duration, credit


label


Interest paid, classified as investing activities


IAS 7.31 Disclosure




negatedTerseLabel


Interest paid




documentation


The cash outflow for interest paid, classified as investing activities.




ifrs-full


InterestPaidClassifiedAsOperatingActivities


(Monetary), duration, credit


label


Interest paid, classified as operating activities


IAS 7.31 Disclosure




negatedTerseLabel


Interest paid




documentation


The cash outflow for interest paid, classified as operating activities.




ifrs-full


InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities


Monetary, duration, credit


label


Interest paid on deposit liabilities, classified as operating activities


IAS 7.31 Common practice




documentation


The cash outflow for interest paid on deposit liabilities, classified as operating activities.




ifrs-full


InterestPayable


Monetary, instant, credit


label


Interest payable


IAS 1.112 c Common practice




documentation


The amount of interest recognised as a liability.




ifrs-full


InterestRateBenchmarksAxis


Axis


label


Interest rate benchmarks [axis]


IFRS 7.24J b Disclosure




documentation


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




ifrs-full


InterestRateBenchmarksDomain


Domain [default]


label


Interest rate benchmarks [domain]


IFRS 7.24J b Disclosure




documentation


This member stands for all interest rate benchmarks. It also represents the standard value for the “Interest rate benchmarks” axis if no other member is used.




ifrs-full


InterestRateMeasurementInputMember


Member


label


Interest rate, measurement input [member]


IFRS 13.B36 a Example




documentation


This member stands for an interest rate used as a measurement input.




ifrs-full


InterestRateRiskMember


Member


label


Interest rate risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure




documentation


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: Classes of financial instruments [domain]]




ifrs-full


InterestRateSwapContractMember


Member


label


Interest rate swap contract [member]


IAS 1.112 c Common practice




documentation


This member stands for an interest rate swap contract. [Refer: Swap contract [member]]




ifrs-full


InterestReceivable


Monetary, instant, debit


label


Interest receivable


IAS 1.112 c Common practice




documentation


The amount of interest recognised as a receivable.




ifrs-full


InterestReceivedClassifiedAsInvestingActivities


Monetary, duration, debit


label


Interest received, classified as investing activities


IAS 7.31 Disclosure




terseLabel


Interest received




documentation


The cash inflow from interest received, classified as investing activities.




ifrs-full


InterestReceivedClassifiedAsOperatingActivities


Monetary, duration, debit


label


Interest received, classified as operating activities


IAS 7.31 Disclosure




terseLabel


Interest received




documentation


The cash inflow from interest received, classified as operating activities.




ifrs-full


InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities


Monetary, duration, debit


label


Interest received from debt instruments held, classified as operating activities


IAS 7.31 Common practice




documentation


The cash inflow from interest received from debt instruments held, classified as operating activities.




ifrs-full


InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities


Monetary, duration, debit


label


Interest received from loans and advances, classified as operating activities


IAS 7.31 Common practice




documentation


The cash inflow from interest received from loans and advances, classified as operating activities.




ifrs-full


InterestRevenueCalculatedUsingEffectiveInterestMethod


Monetary, duration, credit


label


Interest revenue calculated using effective interest method


IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure




documentation


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]




ifrs-full


InterestRevenueExpense


Monetary, duration, credit


label


Interest income (expense)


IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure




documentation


The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]




ifrs-full


InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, duration, credit


label


Interest revenue for financial assets measured at fair value through other comprehensive income


IFRS 7.20 b Disclosure




documentation


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]




ifrs-full


InternalCreditGradesAxis


Axis


label


Internal credit grades [axis]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


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




ifrs-full


InternalCreditGradesDomain


Domain [default]


label


Internal credit grades [domain]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


This member stands for the standard value for the “Internal credit grades” axis if no other member is used.




ifrs-full


InternalCreditGradesMember


Member


label


Total for all internal credit grades [member]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


This member stands for credit grades that have been developed by the entity itself.




ifrs-full


InternallyGeneratedMember


Member


label


Internally generated [member]


IAS 38.118 Disclosure




documentation


This member stands for items that have been internally generated by the entity.




ifrs-full


IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011


Monetary, instant, credit


label


Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested


IFRS 2.51 b (ii) Disclosure




documentation


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).




ifrs-full


Inventories


Monetary, instant, debit


label


Current inventories


IAS 1.54 g Disclosure, IAS 1.68 Example, IAS 2.36 b Disclosure




totalLabel


Total current inventories




documentation


The amount of current inventories. [Refer: Inventories]




ifrs-full


InventoriesAtFairValueLessCostsToSell


Monetary, instant, debit


label


Inventories, at fair value less costs to sell


IAS 2.36 c Disclosure




documentation


The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]




ifrs-full


InventoriesAtNetRealisableValue


Monetary, instant, debit


label


Inventories, at net realisable value


IAS 2.36 Common practice




documentation


The amount of inventories carried at net realisable value. [Refer: Inventories]




ifrs-full


InventoriesPledgedAsSecurityForLiabilities


Monetary, instant, debit


label


Inventories pledged as security for liabilities


IAS 2.36 h Disclosure




documentation


The amount of inventories pledged as security for liabilities. [Refer: Inventories]




ifrs-full


InventoriesTotal


Monetary, instant, debit


label


Inventories


IAS 1.54 g Disclosure




documentation


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]




ifrs-full


InventoryCostFormulaDomain


Domain


label


Inventory cost formula [domain]


IAS 2.36 a Disclosure




documentation


This member stands for inventory cost formula.




ifrs-full


InventoryCostFormulas


Text


label


Description of inventory cost formulas


IAS 2.36 a Disclosure




documentation


The description of the cost formulas used to measure inventory. [Refer: Inventories]




ifrs-full


InventoryCostFormulasCategorical


Multiple choice


label


Inventory cost formulas, categorical


IAS 2.36 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which cost formulas are used to measure inventory.




ifrs-full


InventoryRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Inventory recognised as of acquisition date


IFRS 3.B64 i Example, IFRS 3.IE72 Example




documentation


The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]]




ifrs-full


InventoryWritedown2011


Monetary, duration


label


Inventory write-down


IAS 1.98 a Disclosure, IAS 2.36 e Disclosure




commentaryGuidance


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




documentation


The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]




ifrs-full


InvestmentAccountedForUsingEquityMethod


Monetary, instant, debit


label


Investments accounted for using equity method


IAS 1.54 e Disclosure, IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure




totalLabel


Total investments accounted for using equity method




documentation


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]]




ifrs-full


InvestmentContractsLiabilities


Monetary, instant, credit


label


Investment contracts liabilities


IAS 1.55 Common practice




documentation


The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.




ifrs-full


InvestmentEntityIsRequiredToApplyExceptionFromConsolidation


True/False


label


Investment entity is required to apply exception from consolidation


IFRS 12.19A Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the investment entity is required to apply an exception from consolidation.




ifrs-full


InvestmentFundsAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Investment funds, amount contributed to fair value of plan assets


IAS 19.142 f Example




documentation


The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]]




ifrs-full


InvestmentFundsMember


Member


label


Investment funds [member]


IFRS 12.B23 c Example




documentation


This member stands for investment funds.




ifrs-full


InvestmentFundsPercentageContributedToFairValueOfPlanAssets


Percent


label


Investment funds, percentage contributed to fair value of plan assets


IAS 19.142 f Common practice




documentation


The percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets]




ifrs-full


InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue


List


label


Investment in associate is measured using equity method or at fair value


IFRS 12.21 b (i) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates whether the investment in an associate is measured using the equity method or at fair value.




ifrs-full


InvestmentIncome


Monetary, duration, credit


label


Investment income


IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure




documentation


The amount of investment income, such as interest and dividends.




ifrs-full


InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue


List


label


Investment in joint venture is measured using equity method or at fair value


IFRS 12.21 b (i) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates whether the investment in a joint venture is measured using the equity method or at fair value.




ifrs-full


InvestmentProperty


Monetary, instant, debit


label


Investment property


IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure




periodEndLabel


Investment property at end of period




periodStartLabel


Investment property at beginning of period




totalLabel


Total investment property




documentation


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.




ifrs-full


InvestmentPropertyAbstract


 


label


Investment property [abstract]


 




ifrs-full


InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale


Monetary, instant, debit


label


Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale


IAS 40.78 d (ii) Disclosure




documentation


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]




ifrs-full


InvestmentPropertyCompleted


Monetary, instant, debit


label


Investment property completed


IAS 1.112 c Common practice




documentation


The amount of investment property whose construction or development is complete. [Refer: Investment property]




ifrs-full


InvestmentPropertyCompletedMember


Member


label


Investment property completed [member]


IAS 1.112 c Common practice




documentation


This member stands for completed investment property. [Refer: Investment property completed]




ifrs-full


InvestmentPropertyFairValueUsedAsDeemedCost


Monetary, instant, debit


label


Investment property fair value used as deemed cost


IFRS 1.30 Disclosure




documentation


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]




ifrs-full


InvestmentPropertyMember


Member


label


Investment property [member]


IFRS 13.94 Example, IFRS 13.IE60 Example




documentation


This member stands for investment property. [Refer: Investment property]




ifrs-full


InvestmentPropertyUnderConstructionOrDevelopment


Monetary, instant, debit


label


Investment property under construction or development


IAS 1.112 c Common practice




documentation


The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]




ifrs-full


InvestmentPropertyUnderConstructionOrDevelopmentMember


Member


label


Investment property under construction or development [member]


IAS 1.112 c Common practice




documentation


This member stands for investment property under construction or development. [Refer: Investment property under construction or development]




ifrs-full


InvestmentsAccountedForUsingEquityMethodAbstract


 


label


Investments accounted for using equity method [abstract]


 




ifrs-full


InvestmentsAccountedForUsingEquityMethodMember


Member


label


Investments accounted for using equity method [member]


IAS 36.127 Common practice




documentation


This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]




ifrs-full


InvestmentsForRiskOfPolicyholders


Monetary, instant, debit


label


Investments for risk of policyholders


IAS 1.55 Common practice




documentation


The amount of investments against insurance liabilities where all risk is borne by the policyholders.




ifrs-full


InvestmentsInAssociates


Monetary, instant, debit


label


Investments in associates reported in separate financial statements


IAS 27.10 Disclosure




documentation


The amount of investments in associates in an entity’s separate financial statements. [Refer: Total for all associates [member]]




ifrs-full


InvestmentsInAssociatesAccountedForUsingEquityMethod


Monetary, instant, debit


label


Investments in associates accounted for using equity method


IAS 1.55 Common practice




documentation


The amount of investments in associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method]




ifrs-full


InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain


Domain [default]


label


Investments in equity instruments designated at fair value through other comprehensive income [domain]


IFRS 7.11A c Disclosure




documentation


This member stands for the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used.




ifrs-full


InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis


Axis


label


Investments in equity instruments designated at fair value through other comprehensive income [axis]


IFRS 7.11A c Disclosure




documentation


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




ifrs-full


InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember


Member


label


Investments in equity instruments designated at fair value through other comprehensive income [member]


IFRS 7.8 h Disclosure




documentation


This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]




ifrs-full


InvestmentsInJointVentures


Monetary, instant, debit


label


Investments in joint ventures reported in separate financial statements


IAS 27.10 Disclosure




documentation


The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Total for all joint ventures [member]]




ifrs-full


InvestmentsInJointVenturesAccountedForUsingEquityMethod


Monetary, instant, debit


label


Investments in joint ventures accounted for using equity method


IAS 1.55 Common practice




documentation


The amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method]




ifrs-full


InvestmentsInSubsidiaries


Monetary, instant, debit


label


Investments in subsidiaries reported in separate financial statements


IAS 27.10 Disclosure




documentation


The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Total for all subsidiaries [member]]




ifrs-full


InvestmentsInSubsidiariesJointVenturesAndAssociates


Monetary, instant, debit


label


Investments in subsidiaries, joint ventures and associates reported in separate financial statements


IAS 27.10 Disclosure




totalLabel


Total investments in subsidiaries, joint ventures and associates reported in separate financial statements




documentation


The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]




ifrs-full


InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract


 


label


Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]


 




ifrs-full


InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


Monetary, instant, debit


label


Investments other than investments accounted for using equity method


IAS 1.55 Common practice




documentation


The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]




ifrs-full


IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Monetary, duration, debit


label


Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination


IFRS 3.B64 m Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


IssuedCapital


Monetary, instant, credit


label


Issued capital


IAS 1.78 e Example




totalLabel


Total issued capital




documentation


The nominal value of capital issued.




ifrs-full


IssuedCapitalAbstract


 


label


Issued capital [abstract]


 




ifrs-full


IssuedCapitalMember


Member


label


Issued capital [member]


IAS 1.106 Disclosure




documentation


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




ifrs-full


IssuedCapitalOrdinaryShares


Monetary, instant, credit


label


Issued capital, ordinary shares


IAS 1.78 e Common practice




documentation


The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]




ifrs-full


IssuedCapitalPreferenceShares


Monetary, instant, credit


label


Issued capital, preference shares


IAS 1.78 e Common practice




documentation


The nominal value of capital arising from issuing preference shares. [Refer: Issued capital]




ifrs-full


IssueOfConvertibleInstruments


Monetary, duration, credit


label


Issue of convertible instruments


IAS 1.106 d Common practice




documentation


The change in equity resulting from the issuing of convertible instruments.




ifrs-full


IssueOfEquity


Monetary, duration, credit


label


Issue of equity


IAS 1.106 d (iii) Disclosure




commentaryGuidance


Use this element with the “Classes of share capital” axis and the “Components of equity” axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount.




documentation


The increase in equity through the issue of equity instruments.




ifrs-full


IssuesFairValueMeasurementAssets


Monetary, duration, debit


label


Issues, fair value measurement, assets


IFRS 13.93 e (iii) Disclosure




documentation


The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]




ifrs-full


IssuesFairValueMeasurementEntitysOwnEquityInstruments


Monetary, duration, credit


label


Issues, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (iii) Disclosure




documentation


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]; Classes of entity’s own equity instruments [domain]]




ifrs-full


IssuesFairValueMeasurementLiabilities


Monetary, duration, credit


label


Issues, fair value measurement, liabilities


IFRS 13.93 e (iii) Disclosure




documentation


The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]




ifrs-full


ItemsForPresentationOfRegulatoryDeferralAccountsAbstract


 


label


Items for presentation of regulatory deferral accounts [abstract]


 




ifrs-full


ItemsInCourseOfCollectionFromOtherBanks


Monetary, instant, debit


label


Items in course of collection from other banks


IAS 1.55 Common practice




documentation


The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.




ifrs-full


ItemsInCourseOfTransmissionToOtherBanks


Monetary, instant, credit


label


Items in course of transmission to other banks


IAS 1.55 Common practice




documentation


The amount of items that have been transmitted to but not yet received and processed by other banks.




ifrs-full


ItemsOfContingentLiabilitiesAxis


Axis


label


Items of contingent liabilities [axis]


IFRS 3.B64 j Disclosure




documentation


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




ifrs-full


ItemsOfContingentLiabilitiesDomain


Domain [default]


label


Items of contingent liabilities [domain]


IFRS 3.B64 j Disclosure




documentation


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: Classes of contingent liabilities [domain]]




ifrs-full


JointControlMember


Member


label


Joint control [member]


IAS 24.26 a Disclosure




documentation


This member stands for joint control. Joint control is the 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.




ifrs-full


JointControlOrSignificantInfluenceMember


Member


label


Entities with joint control or significant influence over entity [member]


IAS 24.19 b Disclosure




documentation


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.




ifrs-full


JointOperationsAxis


Axis


label


Joint operations [axis]


IFRS 12.B4 c Disclosure




documentation


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




ifrs-full


JointOperationsDomain


Domain [default]


label


Joint operations [domain]


IFRS 12.B4 c Disclosure




documentation


This member stands for the standard value for the “Joint operations” axis if no other member is used.




ifrs-full


JointOperationsMember


Member


label


Total for all joint operations [member]


IFRS 12.B4 c Disclosure




documentation


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.




ifrs-full


JointVenturesAxis


Axis


label


Joint ventures [axis]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure




documentation


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




ifrs-full


JointVenturesDomain


Domain [default]


label


Joint ventures [domain]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure




documentation


This member stands for the standard value for the “Joint ventures” axis if no other member is used.




ifrs-full


JointVenturesMember


Member


label


Total for all joint ventures [member]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure




documentation


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.




ifrs-full


JointVenturesWhereEntityIsVenturerMember


Member


label


Joint ventures where entity is venturer [member]


IAS 24.19 e Disclosure




documentation


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: Total for all joint ventures [member]]




ifrs-full


KeyManagementPersonnelCompensation


Monetary, duration, debit


label


Key management personnel compensation


IAS 24.17 Disclosure




documentation


The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]




ifrs-full


KeyManagementPersonnelCompensationOtherLongtermBenefits


Monetary, duration, debit


label


Key management personnel compensation, other long-term employee benefits


IAS 24.17 c Disclosure




documentation


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]]




ifrs-full


KeyManagementPersonnelCompensationPostemploymentBenefits


Monetary, duration, debit


label


Key management personnel compensation, post-employment benefits


IAS 24.17 b Disclosure




documentation


The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]




ifrs-full


KeyManagementPersonnelCompensationSharebasedPayment


Monetary, duration, debit


label


Key management personnel compensation, share-based payment


IAS 24.17 e Disclosure




documentation


The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]




ifrs-full


KeyManagementPersonnelCompensationShorttermEmployeeBenefits


Monetary, duration, debit


label


Key management personnel compensation, short-term employee benefits


IAS 24.17 a Disclosure




documentation


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]]




ifrs-full


KeyManagementPersonnelCompensationTerminationBenefits


Monetary, duration, debit


label


Key management personnel compensation, termination benefits


IAS 24.17 d Disclosure




documentation


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]]




ifrs-full


KeyManagementPersonnelOfEntityOrParentMember


Member


label


Key management personnel of entity or parent [member]


IAS 24.19 f Disclosure




documentation


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.




ifrs-full


LackOfExchangeabilityMember


Member


label


Lack of Exchangeability [member]


Expiry date 2027-01-01 IAS 21.60L Disclosure




documentation


This member stands for Lack of Exchangeability (Amendments to IAS 21) issued in August 2023.




ifrs-full


Land


Monetary, instant, debit


label


Land


IAS 16.37 a Example




documentation


The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]




ifrs-full


LandAndBuildings


Monetary, instant, debit


label


Land and buildings


IAS 16.37 b Example




totalLabel


Total land and buildings




documentation


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]




ifrs-full


LandAndBuildingsAbstract


 


label


Land and buildings [abstract]


 




ifrs-full


LandAndBuildingsMember


Member


label


Land and buildings [member]


IAS 16.37 b Example




documentation


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]




ifrs-full


LandMember


Member


label


Land [member]


IAS 16.37 a Example




documentation


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]




ifrs-full


LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember


Member


label


Later than fifteen years and not later than twenty years [member]


IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than fifteen years and not later than twenty years.




ifrs-full


LaterThanFiveYearsAndNotLaterThanSevenYearsMember


Member


label


Later than five years and not later than seven years [member]


IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than five years and not later than seven years.




ifrs-full


LaterThanFiveYearsAndNotLaterThanTenYearsMember


Member


label


Later than five years and not later than ten years [member]


IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than five years and not later than ten years.




ifrs-full


LaterThanFiveYearsMember


Member


label


Later than five years [member]


IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than five years.




ifrs-full


LaterThanFourMonthsMember


Member


label


Later than four months [member]


IAS 1.112 c Common practice




documentation


This member stands for a time band of later than four months.




ifrs-full


LaterThanFourYearsAndNotLaterThanFiveYearsMember


Member


label


Later than four years and not later than five years [member]


IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than four years and not later than five years.




ifrs-full


LaterThanOneMonthAndNotLaterThanSixMonthsMember


Member


label


Later than one month and not later than six months [member]


IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than one month and not later than six months.




ifrs-full


LaterThanOneMonthAndNotLaterThanThreeMonthsMember


Member


label


Later than one month and not later than three months [member]


IFRS 7.B11 b Example, IFRS 7.B35 b Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than one month and not later than three months.




ifrs-full


LaterThanOneMonthAndNotLaterThanTwoMonthsMember


Member


label


Later than one month and not later than two months [member]


IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example




documentation


This member stands for a time band of later than one month and not later than two months.




ifrs-full


LaterThanOneYearAndNotLaterThanFiveYearsMember


Member


label


Later than one year and not later than five years [member]


IFRS 7.B11 d Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than one year and not later than five years.




ifrs-full


LaterThanOneYearAndNotLaterThanThreeYearsMember


Member


label


Later than one year and not later than three years [member]


IFRS 7.B11 Example, IFRS 7.B35 e Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than one year and not later than three years.




ifrs-full


LaterThanOneYearAndNotLaterThanTwoYearsMember


Member


label


Later than one year and not later than two years [member]


IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than one year and not later than two years.




ifrs-full


LaterThanOneYearMember


Member


label


Later than one year [member]


IAS 1.61 b Disclosure




documentation


This member stands for a time band of later than one year.




ifrs-full


LaterThanSevenYearsAndNotLaterThanTenYearsMember


Member


label


Later than seven years and not later than ten years [member]


IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than seven years and not later than ten years.




ifrs-full


LaterThanSixMonthsAndNotLaterThanOneYearMember


Member


label


Later than six months and not later than one year [member]


IFRS 7.B11 Example, IFRS 7.B35 d Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than six months and not later than one year.




ifrs-full


LaterThanSixMonthsMember


Member


label


Later than six months [member]


IAS 1.112 c Common practice




documentation


This member stands for a time band of later than six months.




ifrs-full


LaterThanTenYearsAndNotLaterThanFifteenYearsMember


Member


label


Later than ten years and not later than fifteen years [member]


IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than ten years and not later than fifteen years.




ifrs-full


LaterThanTenYearsMember


Member


label


Later than ten years [member]


IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than ten years.




ifrs-full


LaterThanThreeMonthsAndNotLaterThanFourMonthsMember


Member


label


Later than three months and not later than four months [member]


IAS 1.112 c Common practice




documentation


This member stands for a time band of later than three months and not later than four months.




ifrs-full


LaterThanThreeMonthsAndNotLaterThanOneYearMember


Member


label


Later than three months and not later than one year [member]


IFRS 7.B11 c Example




documentation


This member stands for a time band of later than three months and not later than one year.




ifrs-full


LaterThanThreeMonthsAndNotLaterThanSixMonthsMember


Member


label


Later than three months and not later than six months [member]


IFRS 7.B11 Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than three months and not later than six months.




ifrs-full


LaterThanThreeMonthsMember


Member


label


Later than three months [member]


IFRS 7.35N Example, IFRS 7.IG20D Example




documentation


This member stands for a time band of later than three months.




ifrs-full


LaterThanThreeYearsAndNotLaterThanFiveYearsMember


Member


label


Later than three years and not later than five years [member]


IFRS 7.B11 Example, IFRS 7.B35 f Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than three years and not later than five years.




ifrs-full


LaterThanThreeYearsAndNotLaterThanFourYearsMember


Member


label


Later than three years and not later than four years [member]


IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than three years and not later than four years.




ifrs-full


LaterThanThreeYearsMember


Member


label


Later than three years [member]


IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than three years.




ifrs-full


LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember


Member


label


Later than twenty years and not later than twenty-five years [member]


IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than twenty years and not later than twenty-five years.




ifrs-full


LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember


Member


label


Later than two months and not later than three months [member]


IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example




documentation


This member stands for a time band of later than two months and not later than three months.




ifrs-full


LaterThanTwoYearsAndNotLaterThanFiveYearsMember


Member


label


Later than two years and not later than five years [member]


IAS 1.112 c Common practice




documentation


This member stands for a time band of later than two years and not later than five years.




ifrs-full


LaterThanTwoYearsAndNotLaterThanThreeYearsMember


Member


label


Later than two years and not later than three years [member]


IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of later than two years and not later than three years.




ifrs-full


LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed


Monetary, instant, credit


label


Lease commitments for short-term leases for which recognition exemption has been used


IFRS 16.55 Disclosure




documentation


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.




ifrs-full


LeaseholdImprovementsMember


Member


label


Leasehold improvements [member]


IAS 16.37 Common practice




documentation


This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.




ifrs-full


LeaseLiabilities


Monetary, instant, credit


label


Lease liabilities


IFRS 16.47 b Disclosure




totalLabel


Total lease liabilities




documentation


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.




ifrs-full


LeaseLiabilitiesAbstract


 


label


Lease liabilities [abstract]


 




ifrs-full


LeaseLiabilitiesMember


Member


label


Lease liabilities [member]


IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example




documentation


This member stands for lease liabilities. [Refer: Lease liabilities]




ifrs-full


LeaseLiabilityInASaleAndLeasebackMember


Member


label


Lease Liability in a Sale and Leaseback [member]


Expiry date 2026-01-01 IFRS 16.C1D Disclosure




documentation


This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022.




ifrs-full


LeaseReceivablesMember


Member


label


Lease receivables [member]


IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example




documentation


This member stands for receivables related to leases.




ifrs-full


LeasesAsLesseeRelatedPartyTransactions


Monetary, duration


label


Leases as lessee, related party transactions


IAS 24.21 d Example




commentaryGuidance


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




documentation


The amount of leases where the entity was the lessee in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


LeasesAsLessorRelatedPartyTransactions


Monetary, duration


label


Leases as lessor, related party transactions


IAS 24.21 d Example




commentaryGuidance


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




documentation


The amount of leases where the entity was the lessor in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


LegalFormOfEntity


Text


label


Legal form of entity


IAS 1.138 a Disclosure




documentation


Information about the legal structure under which the entity operates.




ifrs-full


LegalProceedingsContingentLiabilityMember


Member


label


Legal proceedings contingent liability [member]


IAS 37.88 Example




documentation


This member stands for a contingent liability for legal proceedings. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


LegalProceedingsProvision


Monetary, instant, credit


label


Legal proceedings provision


IAS 37 – Example 10 A court case Example, IAS 37.87 Example




totalLabel


Total legal proceedings provision




documentation


The amount of provision for legal proceedings. [Refer: Other provisions]




ifrs-full


LegalProceedingsProvisionAbstract


 


label


Legal proceedings provision [abstract]


 




ifrs-full


LegalProceedingsProvisionMember


Member


label


Legal proceedings provision [member]


IAS 37 – Example 10 A court case Example, IAS 37.87 Example




documentation


This member stands for a provision for legal proceedings. [Refer: Classes of other provisions [domain]]




ifrs-full


LengthOfLifeOfLimitedLifeEntity


Text


label


Length of life of limited life entity


IAS 1.138 d Disclosure




documentation


Information about the length of the entity’s life if it is a limited life entity.




ifrs-full


LesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption


True/False


label


Lessee accounts for leases of low-value assets using recognition exemption


IFRS 16.60 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.




ifrs-full


LesseeAccountsForShorttermLeasesUsingRecognitionExemption


True/False


label


Lessee accounts for short-term leases using recognition exemption


IFRS 16.60 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16.




ifrs-full


Level1OfFairValueHierarchyMember


Member


label


Level 1 of fair value hierarchy [member]


IAS 19.142 Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure




documentation


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.




ifrs-full


Level2And3OfFairValueHierarchyMember


Member


label


Level 2 and 3 of fair value hierarchy [member]


IAS 19.142 Disclosure




documentation


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]]




ifrs-full


Level2OfFairValueHierarchyMember


Member


label


Level 2 of fair value hierarchy [member]


IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure




documentation


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.




ifrs-full


Level3OfFairValueHierarchyMember


Member


label


Level 3 of fair value hierarchy [member]


IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure




documentation


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.




ifrs-full


LevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised


List


label


Level of fair value hierarchy within which fair value measurement is categorised


IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates 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”).




ifrs-full


LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities


Percent


label


Level of participation of entity compared with other participating entities


IAS 19.148 d (v) Disclosure




documentation


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 [domain]]




ifrs-full


LevelOfPriceIndex


Pure


label


Level of price index


IAS 29.39 c Disclosure




documentation


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.




ifrs-full


LevelOfRoundingUsedInFinancialStatements


Text


label


Level of rounding used in financial statements


IAS 1.51 e Disclosure




documentation


Information about the level of rounding used in the presentation of amounts in the financial statements.




ifrs-full


LevelsOfFairValueHierarchyAxis


Axis


label


Levels of fair value hierarchy [axis]


IAS 19.142 Disclosure, IFRS 13.93 b Disclosure




documentation


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




ifrs-full


LevelsOfFairValueHierarchyDomain


Domain [default]


label


Levels of fair value hierarchy [domain]


IAS 19.142 Disclosure, IFRS 13.93 b Disclosure




documentation


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




ifrs-full


Liabilities


Monetary, instant, credit


label


Liabilities


IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure




periodEndLabel


Liabilities at end of period




periodStartLabel


Liabilities at beginning of period




negatedLabel


Liabilities




totalLabel


Total liabilities




documentation


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.




ifrs-full


LiabilitiesAbstract


 


label


Liabilities [abstract]


 




ifrs-full


LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources


Monetary, instant, credit


label


Liabilities arising from exploration for and evaluation of mineral resources


IFRS 6.24 b Disclosure




documentation


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.




ifrs-full


LiabilitiesArisingFromFinancingActivities


Monetary, instant, credit


label


Liabilities arising from financing activities


IAS 7.44D Example




periodEndLabel


Liabilities arising from financing activities at end of period




periodStartLabel


Liabilities arising from financing activities at beginning of period




documentation


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]




ifrs-full


LiabilitiesArisingFromFinancingActivitiesAxis


Axis


label


Liabilities arising from financing activities [axis]


IAS 7.44D Example




documentation


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




ifrs-full


LiabilitiesArisingFromFinancingActivitiesDomain


Domain [default]


label


Liabilities arising from financing activities [domain]


IAS 7.44D Example




documentation


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]




ifrs-full


LiabilitiesDueToCentralBanks


Monetary, instant, credit


label


Liabilities due to central banks


IAS 1.55 Common practice




documentation


The amount of liabilities due to central banks.




ifrs-full


LiabilitiesForIncurredClaimsMember


Member


label


Liabilities for incurred claims [member]


IFRS 17.100 c Disclosure




documentation


This member stands for an entity’s obligation to: (a) 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; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage.




ifrs-full


LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17


Monetary, instant, credit


label


Liabilities for incurred claims that arise from contracts within scope of IFRS 17


IFRS 17.130 Disclosure




documentation


The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]




ifrs-full


LiabilitiesFromSharebasedPaymentTransactions2011


Monetary, instant, credit


label


Liabilities from share-based payment transactions


IFRS 2.51 b (i) Disclosure




documentation


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: Types of share-based payment arrangements [domain]]




ifrs-full


LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale


Monetary, instant, credit


label


Liabilities included in disposal groups classified as held for sale


IAS 1.54 p Disclosure, IFRS 5.38 Disclosure




documentation


The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]




ifrs-full


LiabilitiesIncurred


Monetary, instant, credit


label


Liabilities incurred


IFRS 3.B64 f (iii) Disclosure




documentation


The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013


Monetary, duration, credit


label


Liabilities in subsidiary or businesses acquired or disposed


IAS 7.40 d Disclosure




documentation


The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]]




ifrs-full


LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis


Axis


label


Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]


IFRS 13.98 Disclosure




documentation


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




ifrs-full


LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementDomain


Domain [default]


label


Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]


IFRS 13.98 Disclosure




documentation


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]]




ifrs-full


LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits


Monetary, instant, credit


label


Liabilities other than actuarial present value of promised retirement benefits


IAS 26.35 a (v) Disclosure




documentation


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]




ifrs-full


LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities


Monetary, instant, credit


label


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


IFRS 12.29 a Disclosure




documentation


The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Total for all unconsolidated structured entities [member]]




ifrs-full


LiabilitiesToWhichSignificantRestrictionsApply


Monetary, instant, credit


label


Liabilities to which significant restrictions apply


IFRS 12.13 c Disclosure




documentation


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.




ifrs-full


LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


Monetary, instant, credit


label


Liabilities with significant risk of material adjustments within next financial year


IAS 1.125 b Disclosure




documentation


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.




ifrs-full


LiabilityAssetOfDefinedBenefitPlans


Monetary, instant, credit


label


Net defined benefit liability (asset)


IAS 19.140 a Disclosure




periodEndLabel


Net defined benefit liability (asset) at end of period




periodStartLabel


Net defined benefit liability (asset) at beginning of period




commentaryGuidance


When used in combination with members of the “Net defined benefit liability (asset)” axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value.




documentation


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 [domain]]




ifrs-full


LicenceFeeIncome


Monetary, duration, credit


label


Licence fee income


IAS 1.112 c Common practice




documentation


The amount of income arising from licence fees.




ifrs-full


LicencesAndFranchises


Monetary, instant, debit


label


Licences and franchises


IAS 38.119 d Example




documentation


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]




ifrs-full


LicencesAndFranchisesMember


Member


label


Licences and franchises [member]


IAS 38.119 d Example




documentation


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]




ifrs-full


LicencesMember


Member


label


Licences [member]


IAS 38.119 Common practice




documentation


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]




ifrs-full


LifetimeExpectedCreditLossesMember


Member


label


Lifetime expected credit losses [member]


IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure




documentation


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 [domain]]




ifrs-full


LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved


Text


label


Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved


IFRS 7.41 b Disclosure




documentation


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.




ifrs-full


LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill


Text


label


Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included


IAS 38.118 d Disclosure




documentation


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]




ifrs-full


LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets


Text


label


Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets


IFRS 7.42E a Disclosure




documentation


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]




ifrs-full


LiquidityRiskMember


Member


label


Liquidity risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example




documentation


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]




ifrs-full


LivingAnimalsMember


Member


label


Living animals [member]


IAS 41.41 Common practice




documentation


This member stands for living animals.




ifrs-full


LoanCommitmentsMember


Member


label


Loan commitments [member]


IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure




documentation


This member stands for firm commitments to provide credit under pre-specified terms and conditions.




ifrs-full


LoansAcquiredInBusinessCombinationMember


Member


label


Loans acquired in business combination [member]


IFRS 3.B64 h Example




documentation


This member stands for loans that are acquired in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


LoansAndAdvances


Monetary, instant, debit


label


Loans and advances


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made.




ifrs-full


LoansAndAdvancesAtAmortisedCost


Monetary, instant, debit


label


Loans and advances at amortised cost


IAS 1.55 Common practice




netLabel


Net loans and advances at amortised cost




documentation


The amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised cost]




ifrs-full


LoansAndAdvancesAtAmortisedCostAbstract


 


label


Loans and advances at amortised cost [abstract]


 




ifrs-full


LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses


(Monetary), instant, credit


label


Loans and advances at amortised cost, allowance for expected credit losses


IAS 1.55 Common practice




negatedLabel


Loans and advances at amortised cost, allowance for expected credit losses




documentation


The amount of the loss allowance the entity has made on loans and advances that are measured in accordance with paragraph 4.1.2 of IFRS 9.




ifrs-full


LoansAndAdvancesAtAmortisedCostGrossCarryingAmount


Monetary, instant, debit


label


Loans and advances at amortised cost, gross carrying amount


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made that are measured in accordance with paragraph 4.1.2 of IFRS 9, before deducting any accumulated credit losses thereon.




ifrs-full


LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Loans and advances at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made at fair value through profit or loss classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, classified as held for trading]




ifrs-full


LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading


Monetary, instant, debit


label


Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]




ifrs-full


LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Loans and advances measured at fair value through other comprehensive income


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made that are measured at fair value through other comprehensive income. [Refer: Loans and advances; Financial assets measured at fair value through other comprehensive income]




ifrs-full


LoansAndAdvancesToBanks


Monetary, instant, debit


label


Loans and advances to banks


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to banks.




ifrs-full


LoansAndAdvancesToBanksAtAmortisedCost


Monetary, instant, debit


label


Loans and advances to banks at amortised cost


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial assets at amortised cost]




ifrs-full


LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Loans and advances to banks at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to banks at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, classified as held for trading]




ifrs-full


LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading


Monetary, instant, debit


label


Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to banks that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]




ifrs-full


LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Loans and advances to banks measured at fair value through other comprehensive income


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income]




ifrs-full


LoansAndAdvancesToCentralBanks


Monetary, instant, debit


label


Loans and advances to central banks


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to central banks.




ifrs-full


LoansAndAdvancesToCustomers


Monetary, instant, debit


label


Loans and advances to customers


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to customers.




ifrs-full


LoansAndAdvancesToCustomersAtAmortisedCost


Monetary, instant, debit


label


Loans and advances to customers at amortised cost


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers; Financial assets at amortised cost]




ifrs-full


LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Loans and advances to customers at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to customers at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, classified as held for trading]




ifrs-full


LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading


Monetary, instant, debit


label


Loans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to customers that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]




ifrs-full


LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Loans and advances to customers measured at fair value through other comprehensive income


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to customers that are measured at fair value through other comprehensive income. [Refer: Loans and advances to customers; Financial assets measured at fair value through other comprehensive income]




ifrs-full


LoansAndAdvancesToOtherCreditInstitutions


Monetary, instant, debit


label


Loans and advances to other credit institutions


IAS 1.55 Common practice




documentation


The amount of loans and advances the entity has made to other credit institutions.




ifrs-full


LoansAndReceivables


Monetary, instant, debit


label


Loans and receivables


Expired 2023-01-01 IFRS 7.8 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


LoansAndReceivablesCategoryMember


Member


label


Loans and receivables, category [member]


Expired 2023-01-01 IFRS 7.8 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]




ifrs-full


LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment


Monetary, instant, credit


label


Loans payable in breach which permitted lender to demand accelerated repayment


IFRS 7.19 Disclosure




documentation


The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.




ifrs-full


LoansPayableInDefault


Monetary, instant, credit


label


Loans payable in default


IFRS 7.18 b Disclosure




documentation


The amount of loans payable in default.




ifrs-full


LoansReceived


Monetary, instant, credit


label


Loans received


IAS 1.112 c Common practice




documentation


The amount of loans received.




ifrs-full


LoansToGovernment


Monetary, instant, debit


label


Loans to government


IAS 1.55 Common practice




documentation


The amount of loans to government made by the entity.




ifrs-full


LoansToGovernmentMember


Member


label


Loans to government [member]


IAS 1.112 c Common practice




documentation


This member stands for loans made to government.




ifrs-full


LongtermBorrowings


Monetary, instant, credit


label


Non-current portion of non-current borrowings


IAS 1.55 Common practice




totalLabel


Total non-current portion of non-current borrowings




documentation


The non-current portion of non-current borrowings. [Refer: Borrowings]




ifrs-full


LongtermBorrowingsMember


Member


label


Long-term borrowings [member]


IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example




documentation


This member stands for long-term borrowings. [Refer: Borrowings]




ifrs-full


LongtermContractsMember


Member


label


Long-term contracts [member]


IFRS 15.B89 e Example




documentation


This member stands for long-term contracts with customers.




ifrs-full


LongtermDeposits


Monetary, instant, debit


label


Long-term deposits


IAS 1.55 Common practice




documentation


The amount of long-term deposits held by the entity.




ifrs-full


LongtermLegalProceedingsProvision


Monetary, instant, credit


label


Non-current legal proceedings provision


IAS 37 – Example 10 A court case Example, IAS 37.87 Example




documentation


The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]




ifrs-full


LongtermMiscellaneousOtherProvisions


Monetary, instant, credit


label


Non-current miscellaneous other provisions


IAS 1.78 d Common practice




documentation


The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]




ifrs-full


LongtermOnerousContractsProvision


Monetary, instant, credit


label


Non-current onerous contracts provision


IAS 37.66 Example




documentation


The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]




ifrs-full


LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts


Monetary, instant, credit


label


Non-current provision for decommissioning, restoration and rehabilitation costs


IAS 37 – D Examples: disclosures Example, IAS 37.87 Example




documentation


The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]




ifrs-full


LongtermRestructuringProvision


Monetary, instant, credit


label


Non-current restructuring provision


IAS 37.70 Example




documentation


The amount of non-current provision for restructuring. [Refer: Restructuring provision]




ifrs-full


LongtermWarrantyProvision


Monetary, instant, credit


label


Non-current warranty provision


IAS 37 – Example 1 Warranties Example, IAS 37.87 Example




documentation


The amount of non-current provision for warranties. [Refer: Warranty provision]




ifrs-full


LossComponentMember


Member


label


Loss component [member]


IFRS 17.100 b Disclosure




documentation


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 [domain]; Net liabilities or assets for remaining coverage excluding loss component [member]]




ifrs-full


LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


(Monetary), duration, debit


label


Losses arising from derecognition of financial assets measured at amortised cost


IFRS 7.20A Disclosure




negatedLabel


Losses arising from derecognition of financial assets measured at amortised cost




documentation


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]




ifrs-full


LossesIncurredInRelationToInterestsInStructuredEntities


Monetary, duration, debit


label


Losses incurred in relation to interests in structured entities


IFRS 12.B26 b Example




documentation


The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]]




ifrs-full


LossesOnChangeInFairValueOfDerivatives


(Monetary), duration, debit


label


Losses on change in fair value of derivatives


IAS 1.85 Common practice




negatedLabel


Losses on change in fair value of derivatives




documentation


The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]




ifrs-full


LossesOnDisposalsOfInvestmentProperties


(Monetary), duration, debit


label


Losses on disposals of investment properties


IAS 1.112 c Common practice




negatedLabel


Losses on disposals of investment properties




documentation


The losses on disposals of investment properties. [Refer: Investment property]




ifrs-full


LossesOnDisposalsOfInvestments


(Monetary), duration, debit


label


Losses on disposals of investments


IAS 1.98 d Disclosure




negatedLabel


Losses on disposals of investments




documentation


The losses on the disposal of investments.




ifrs-full


LossesOnDisposalsOfNoncurrentAssets


(Monetary), duration, debit


label


Losses on disposals of non-current assets


IAS 1.112 c Common practice




negatedLabel


Losses on disposals of non-current assets




documentation


The losses on disposals of non-current assets. [Refer: Non-current assets]




ifrs-full


LossesOnDisposalsOfPropertyPlantAndEquipment


(Monetary), duration, debit


label


Losses on disposals of property, plant and equipment


IAS 1.98 c Disclosure




negatedLabel


Losses on disposals of property, plant and equipment




documentation


The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


LossesOnLitigationSettlements


(Monetary), duration, debit


label


Losses on litigation settlements


IAS 1.98 f Disclosure




negatedLabel


Losses on litigation settlements




documentation


The losses on settlements of litigation.




ifrs-full


LTELicencesMember


Member


label


LTE licences [member]


IAS 38.119 Common practice




documentation


This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]




ifrs-full


Machinery


Monetary, instant, debit


label


Machinery


IAS 16.37 c Example




documentation


The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]




ifrs-full


MachineryMember


Member


label


Machinery [member]


IAS 16.37 c Example




documentation


This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]




ifrs-full


MajorBusinessCombinationMember


Member


label


Major business combination [member]


IAS 10.22 a Example




documentation


This member stands for major business combinations. [Refer: Total for all business combinations [member]]




ifrs-full


MajorComponentsOfTaxExpenseIncomeAbstract


 


label


Major components of tax expense (income) [abstract]


 




ifrs-full


MajorCustomersAxis


Axis


label


Major customers [axis]


IFRS 8.34 Disclosure




documentation


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




ifrs-full


MajorCustomersDomain


Domain [default]


label


Major customers [domain]


IFRS 8.34 Disclosure




documentation


This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used.




ifrs-full


MajorOrdinaryShareTransactionsMember


Member


label


Major ordinary share transactions [member]


IAS 10.22 f Example




documentation


This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]




ifrs-full


MajorPurchasesOfAssetsMember


Member


label


Major purchases of assets [member]


IAS 10.22 c Example




documentation


This member stands for major purchases of assets.




ifrs-full


ManagementConclusionOnFairPresentationAsConsequenceOfDeparture


Text


label


Management conclusion on fair presentation as consequence of departure


IAS 1.20 a Disclosure




documentation


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.




ifrs-full


MandatoryReserveDepositsAtCentralBanks


Monetary, instant, debit


label


Mandatory reserve deposits at central banks


IAS 1.112 c Common practice




documentation


The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.




ifrs-full


MarketApproachMember


Member


label


Market approach [member]


IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure




documentation


This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (i.e. similar) assets, liabilities or a group of assets and liabilities, such as a business.




ifrs-full


MarketComparableCompaniesMember


Member


label


Market comparable companies [member]


IFRS 13.B5 Example, IFRS 13.IE63 Example




documentation


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]]




ifrs-full


MarketComparablePricesMember


Member


label


Market comparable prices [member]


IFRS 13.B5 Example, IFRS 13.IE63 Example




documentation


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]]




ifrs-full


MarketRiskMember


Member


label


Market risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7.32 Example




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


MarketsOfCustomersAxis


Axis


label


Markets of customers [axis]


IFRS 15.B89 c Example




documentation


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




ifrs-full


MarketsOfCustomersDomain


Domain [default]


label


Markets of customers [domain]


IFRS 15.B89 c Example




documentation


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.




ifrs-full


MastheadsAndPublishingTitles


Monetary, instant, debit


label


Mastheads and publishing titles


IAS 38.119 b Example




documentation


The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]




ifrs-full


MastheadsAndPublishingTitlesMember


Member


label


Mastheads and publishing titles [member]


IAS 38.119 b Example




documentation


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]




ifrs-full


MaterialIncomeAndExpenseAbstract


 


label


Material income and expense [abstract]


 




ifrs-full


MaterialReconcilingItemsMember


Member


label


Material reconciling items [member]


IFRS 8.28 Disclosure




documentation


This member stands for material adjustments used to reconcile items in the entity’s financial statements.




ifrs-full


MatrixPricingMember


Member


label


Matrix pricing [member]


IFRS 13.B7 Example




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


MatureBiologicalAssetsMember


Member


label


Mature biological assets [member]


IAS 41.43 Example




documentation


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]




ifrs-full


MaturityAnalysisForDerivativeFinancialLiabilities


Text block


label


Disclosure of maturity analysis for derivative financial liabilities [text block]


IFRS 7.39 b Disclosure




documentation


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]




ifrs-full


MaturityAnalysisForNonderivativeFinancialLiabilities


Text block


label


Disclosure of maturity analysis for non-derivative financial liabilities [text block]


IFRS 7.39 a Disclosure




documentation


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]




ifrs-full


MaturityAxis


Axis


label


Maturity [axis]


IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example




documentation


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




ifrs-full


MaturityDomain


Domain [default]


label


Maturity [domain]


IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example




documentation


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




ifrs-full


MaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited


True/False


label


Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited


IFRS 3.B64 g (iii) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.




ifrs-full


MaximumExposureToCreditRisk


Monetary, instant


label


Maximum exposure to credit risk


IFRS 7.35K a Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied


Monetary, instant


label


Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied


IFRS 7.36 a Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


MaximumExposureToCreditRiskOfFinancialAssets


Monetary, instant


label


Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss


IFRS 7.9 a Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


MaximumExposureToCreditRiskOfLoansOrReceivables


Monetary, instant


label


Maximum exposure to credit risk of loans or receivables


Expired 2023-01-01 IFRS 7.9 a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]




ifrs-full


MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17


Monetary, instant


label


Maximum exposure to credit risk that arises from contracts within scope of IFRS 17


IFRS 17.131 a Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


MaximumExposureToLossFromContinuingInvolvement


Monetary, instant


label


Maximum exposure to loss from continuing involvement


IFRS 7.42E c Disclosure




commentaryGuidance


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




documentation


The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets.




ifrs-full


MaximumExposureToLossFromInterestsInStructuredEntities


Monetary, instant


label


Maximum exposure to loss from interests in structured entities


IFRS 12.29 c Disclosure




commentaryGuidance


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




documentation


The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]]




ifrs-full


MaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified


True/False


label


Maximum exposure to loss from interests in structured entities cannot be quantified


IFRS 12.29 c Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity cannot quantify its maximum exposure to loss from its interests in structured entities.




ifrs-full


MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties


Monetary, instant, credit


label


Maximum limit of losses of structured entities which entity is required to absorb before other parties


IFRS 12.B26 d Example




documentation


The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Total for all unconsolidated structured entities [member]]




ifrs-full


MeasurementAxis


Axis


label


Measurement [axis]


IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure




documentation


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




ifrs-full


MeasurementBasesForIntangibleAssetsDomain


Domain


label


Measurement bases for intangible assets [domain]


IAS 38.122 c (iii) Disclosure




documentation


This member stands for the measurement bases for intangible assets.




ifrs-full


MeasurementBasesForInvestmentPropertyDomain


Domain


label


Measurement bases for investment property [domain]


IAS 40.75 a Disclosure




documentation


This member stands for the measurement bases for investment property.




ifrs-full


MeasurementBasesForPropertyPlantAndEquipmentDomain


Domain


label


Measurement bases for property, plant and equipment [domain]


IAS 16.73 a Disclosure




documentation


This member stands for the measurement bases for property, plant and equipment.




ifrs-full


MeasurementBasesPropertyPlantAndEquipment


Text


label


Measurement bases, property, plant and equipment


IAS 16.73 a Disclosure




documentation


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]




ifrs-full


MeasurementBasesUsedForPropertyPlantAndEquipment


List


label


Measurement bases used for property, plant and equipment


IAS 16.73 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which measurement bases are used for determining the gross carrying amount for a class of property, plant and equipment.




ifrs-full


MeasurementDomain


Domain [default]


label


Measurement [domain]


IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure




documentation


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




ifrs-full


MeasurementOfInvestmentInAssociatesAndJointVenturesDomain


Domain


label


Measurement of investment in associates and joint ventures [domain]


IFRS 12.21 b (i) Disclosure




documentation


This member stands for the measurement of investment in associates and joint ventures.




ifrs-full


MeasurementOfInvestmentsInSeparateFinancialStatementsDomain


Domain


label


Measurement of investments in separate financial statements [domain]


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




documentation


This member stands for the measurement of investments in the reporting entity’s separate financial statements.




ifrs-full


MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration


Monetary, duration


label


Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration


IFRS 3.B67 a (iii) Disclosure




documentation


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; Total for all business combinations [member]]




ifrs-full


MediaProductionExpense


Monetary, duration, debit


label


Media production expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from media production.




ifrs-full


Merchandise


Monetary, instant, debit


label


Current merchandise


IAS 1.78 c Example, IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]




ifrs-full


MergerReserve


Monetary, instant, credit


label


Merger reserve


IAS 1.55 Common practice




documentation


A component of equity that may result in relation to a business combination outside the scope of IFRS 3.




ifrs-full


MergerReserveMember


Member


label


Merger reserve [member]


IAS 1.108 Common practice




documentation


This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.




ifrs-full


MethodForDepreciationOrAmortisationDomain


Domain


label


Method for depreciation or amortisation [domain]


IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure




documentation


This member stands for the method of depreciation or amortisation.




ifrs-full


MethodOfAssessmentOfExpectedCreditLossesAxis


Axis


label


Method of assessment of expected credit losses [axis]


IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example




documentation


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




ifrs-full


MethodOfAssessmentOfExpectedCreditLossesDomain


Domain [default]


label


Method of assessment of expected credit losses [domain]


IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example




documentation


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.




ifrs-full


MethodOfDeterminingFairValueOfInstrumentsOrInterests


Text


label


Description of method of measuring fair value of instruments or interests


IFRS 3.B64 f (iv) Disclosure




documentation


The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


MethodOfSettlementDomain


Domain


label


Method of settlement [domain]


IFRS 2.45 a Disclosure




documentation


This member stands for the method of settlement for share-based payment transactions.




ifrs-full


MethodOfSettlementForSharebasedPaymentArrangement


List


label


Method of settlement for share-based payment arrangement


IFRS 2.45 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates the method of settlement for a type of share-based payment arrangement that existed at any time during the period.




ifrs-full


MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis


Text


label


Description of methods and assumptions used in preparing sensitivity analysis


IFRS 7.40 b Disclosure




documentation


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]]




ifrs-full


MethodsOfGenerationAxis


Axis


label


Methods of generation [axis]


IAS 38.118 Disclosure




documentation


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




ifrs-full


MethodsOfGenerationDomain


Domain [default]


label


Methods of generation [domain]


IAS 38.118 Disclosure




documentation


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.




ifrs-full


MethodsOfTranslationUsedToDetermineSupplementaryInformation


Text


label


Description of methods of translation used to determine supplementary information


IAS 21.57 c Disclosure




documentation


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.




ifrs-full


MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk


Text


label


Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk


IFRS 7.11 a Disclosure




documentation


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]




ifrs-full


MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables


Text


label


Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables


IFRS 7.41 a Disclosure




documentation


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.




ifrs-full


MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis


Axis


label


Methods used to measure contracts within scope of IFRS 17 [axis]


IFRS 17.117 a Disclosure




documentation


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




ifrs-full


MethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain


Domain [default]


label


Methods used to measure contracts within scope of IFRS 17 [domain]


IFRS 17.117 a Disclosure




documentation


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.




ifrs-full


MethodsUsedToMeasureRisk


Text


label


Methods used to measure risk


IFRS 7.33 b Disclosure




documentation


The description of the methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


MethodUsedToAccountForInvestmentsInAssociates


Text


label


Method used to account for investments in associates


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




documentation


The description of the method used to account for investments in associates. [Refer: Total for all associates [member]]




ifrs-full


MethodUsedToAccountForInvestmentsInAssociatesCategorical


List


label


Method used to account for investments in associates, categorical


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which method is used to account for investments in associates.




ifrs-full


MethodUsedToAccountForInvestmentsInJointVentures


Text


label


Method used to account for investments in joint ventures


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




documentation


The description of the method used to account for investments in joint ventures. [Refer: Total for all joint ventures [member]]




ifrs-full


MethodUsedToAccountForInvestmentsInJointVenturesCategorical


List


label


Method used to account for investments in joint ventures, categorical


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which method is used to account for investments in joint ventures.




ifrs-full


MethodUsedToAccountForInvestmentsInSubsidiaries


Text


label


Method used to account for investments in subsidiaries


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




documentation


The description of the method used to account for investments in subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


MethodUsedToAccountForInvestmentsInSubsidiariesCategorical


List


label


Method used to account for investments in subsidiaries, categorical


IAS 27.16 c Disclosure, IAS 27.17 c Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which method is used to account for investments in subsidiaries.




ifrs-full


MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


Text


label


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


IFRS 3.B64 l (iv) Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


MiningAssets


Monetary, instant, debit


label


Mining assets


IAS 16.37 Common practice




documentation


The amount of assets related to mining activities of the entity.




ifrs-full


MiningAssetsMember


Member


label


Mining assets [member]


IAS 16.37 Common practice




documentation


This member stands for mining assets. [Refer: Mining assets]




ifrs-full


MiningPropertyMember


Member


label


Mining property [member]


IAS 16.37 Common practice




documentation


This member stands for property related to mining activities.




ifrs-full


MiningRightsMember


Member


label


Mining rights [member]


IAS 38.119 Common practice




documentation


This member stands for rights related to mining activities.




ifrs-full


MiscellaneousAssetsAbstract


 


label


Miscellaneous assets [abstract]


 




ifrs-full


MiscellaneousComponentsOfEquityAbstract


 


label


Miscellaneous components of equity [abstract]


 




ifrs-full


MiscellaneousCurrentAssetsAbstract


 


label


Miscellaneous current assets [abstract]


 




ifrs-full


MiscellaneousCurrentLiabilitiesAbstract


 


label


Miscellaneous current liabilities [abstract]


 




ifrs-full


MiscellaneousEquityAbstract


 


label


Miscellaneous equity [abstract]


 




ifrs-full


MiscellaneousLiabilitiesAbstract


 


label


Miscellaneous liabilities [abstract]


 




ifrs-full


MiscellaneousNoncurrentAssetsAbstract


 


label


Miscellaneous non-current assets [abstract]


 




ifrs-full


MiscellaneousNoncurrentLiabilitiesAbstract


 


label


Miscellaneous non-current liabilities [abstract]


 




ifrs-full


MiscellaneousOtherComprehensiveIncomeAbstract


 


label


Miscellaneous other comprehensive income [abstract]


 




ifrs-full


MiscellaneousOtherOperatingExpense


Monetary, duration, debit


label


Miscellaneous other operating expense


IAS 1.112 c Common practice




documentation


The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]




ifrs-full


MiscellaneousOtherOperatingIncome


Monetary, duration, credit


label


Miscellaneous other operating income


IAS 1.112 c Common practice




documentation


The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]




ifrs-full


MiscellaneousOtherProvisions


Monetary, instant, credit


label


Miscellaneous other provisions


IAS 1.78 d Common practice




totalLabel


Total miscellaneous other provisions




documentation


The amount of miscellaneous other provisions. [Refer: Other provisions]




ifrs-full


MiscellaneousOtherProvisionsAbstract


 


label


Miscellaneous other provisions [abstract]


 




ifrs-full


MiscellaneousOtherProvisionsMember


Member


label


Miscellaneous other provisions [member]


IAS 37.84 Disclosure




documentation


This member stands for miscellaneous other provisions. [Refer: Classes of other provisions [domain]]




ifrs-full


MiscellaneousOtherReservesMember


Member


label


Miscellaneous other reserves [member]


IAS 1.108 Common practice




documentation


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]]




ifrs-full


MiscellaneousTimeBandsAbstract


 


label


Miscellaneous time bands [abstract]


 




ifrs-full


ModelUsedToMeasureInvestmentProperty


Text


label


Explanation of whether entity applied fair value model or cost model to measure investment property


IAS 40.75 a Disclosure




documentation


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]




ifrs-full


MortgageLoans


Monetary, instant, debit


label


Mortgage loans


IAS 1.55 Common practice




documentation


The amount of mortgage loans made by the entity.




ifrs-full


MortgagesMember


Member


label


Mortgages [member]


IFRS 7.6 Example, IFRS 7.IG20B Example, IFRS 7.IG40B Example




documentation


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.




ifrs-full


MotorVehicles


Monetary, instant, debit


label


Motor vehicles


IAS 16.37 f Example




documentation


The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]




ifrs-full


MotorVehiclesMember


Member


label


Motor vehicles [member]


IAS 16.37 f Example




documentation


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]




ifrs-full


MultiemployerDefinedBenefitPlansMember


Member


label


Multi-employer defined benefit plans [member]


IAS 19.33 b Disclosure, IAS 19.34 b Disclosure




documentation


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 [domain]]




ifrs-full


MultiemployerOrStatePlanIsDefinedBenefitPlan


True/False


label


Multi-employer or state plan is defined benefit plan


IAS 19.148 d (i) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether a multi-employer or state plan is a defined benefit plan.




ifrs-full


MultiperiodExcessEarningsMethodMember


Member


label


Multi-period excess earnings method [member]


IFRS 13.B11 c Example




documentation


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]]




ifrs-full


NameOfAcquiree


Text


label


Name of acquiree


IFRS 3.B64 a Disclosure




documentation


The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


NameOfAssociate


Text


label


Name of associate


IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure




documentation


The name of an associate. [Refer: Total for all associates [member]]




ifrs-full


NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse


Text


label


Name of entity whose consolidated financial statements have been produced for public use


IAS 27.16 a Disclosure




documentation


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]]




ifrs-full


NameOfGovernmentAndNatureOfRelationshipWithGovernment


Text


label


Name of government and nature of relationship with government


IAS 24.26 a Disclosure




documentation


The name of the government and the nature of its relationship with the reporting entity (i.e. control, joint control or significant influence). [Refer: Government [member]]




ifrs-full


NameOfJointOperation


Text


label


Name of joint operation


IFRS 12.21 a (i) Disclosure




documentation


The name of a joint operation. [Refer: Total for all joint operations [member]]




ifrs-full


NameOfJointVenture


Text


label


Name of joint venture


IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure




documentation


The name of a joint venture. [Refer: Total for all joint ventures [member]]




ifrs-full


NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements


Text


label


Name of most senior parent entity producing publicly available financial statements


IAS 24.13 Disclosure




documentation


The name of most senior parent entity producing publicly available financial statements.




ifrs-full


NameOfParentEntity


Text


label


Name of parent entity


IAS 1.138 c Disclosure, IAS 24.13 Disclosure




documentation


The name of the entity’s parent. [Refer: Parent [member]]




ifrs-full


NameOfReportingEntityOrOtherMeansOfIdentification


Text


label


Name of reporting entity or other means of identification


IAS 1.51 a Disclosure




documentation


The name of the reporting entity or other means of identification.




ifrs-full


NameOfSubsidiary


Text


label


Name of subsidiary


IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure




documentation


The name of a subsidiary. [Refer: Total for all subsidiaries [member]]




ifrs-full


NameOfUltimateParentOfGroup


Text


label


Name of ultimate parent of group


IAS 1.138 c Disclosure, IAS 24.13 Disclosure




documentation


The name of the ultimate controlling party of the group.




ifrs-full


NamesOfEmployersAndEmployeeGroupsCovered


Text


label


Names of employers and employee groups covered


IAS 26.36 a Disclosure




documentation


The names of employers and employee groups covered in retirement benefit plans.




ifrs-full


NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition


Text


label


Description of nature of transferred financial assets that are not derecognised in their entirety


IFRS 7.42D a Disclosure




documentation


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 [domain]; Financial assets]




ifrs-full


NatureOfFinancialStatements


List


label


Nature of financial statements


IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).




ifrs-full


NatureOfFinancialStatementsDomain


Domain


label


Nature of financial statements [domain]


IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure




documentation


This member stands for the nature of the reporting entity’s financial statements.




ifrs-full


NatureOfInterestInOtherEntitiesDomain


Domain


label


Nature of interest in other entities [domain]


IAS 24.26 a Disclosure




documentation


This member stands for the nature of the reporting entity’s interest in other entities.




ifrs-full


NatureOfRelationshipWithGovernment


List


label


Nature of relationship with government


IAS 24.26 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates the nature of government’s relationship with the reporting entity.




ifrs-full


NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed


Text


label


Description of nature of risks and rewards of ownership to which entity is exposed


IFRS 7.42D b Disclosure




documentation


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]




ifrs-full


NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged


Monetary, instant, credit


label


Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged


IFRS 7.B11D c Example




documentation


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]]




ifrs-full


NetAssetsLiabilities


Monetary, instant, debit


label


Assets (liabilities)


IAS 1.112 c Common practice, IFRS 1.IG63 Example




netLabel


Net assets (liabilities)




documentation


The amount of assets less the amount of liabilities.




ifrs-full


NetAssetsLiabilitiesAbstract


 


label


Net assets (liabilities) [abstract]


 




ifrs-full


NetAssetValueMember


Member


label


Net asset value [member]


IFRS 13.93 d Example, IFRS 13.IE63 Example




documentation


This member stands for a valuation technique that compares the value of assets and liabilities.




ifrs-full


NetCurrentAssetsLiabilitiesAbstract


 


label


Net current assets (liabilities) [abstract]


 




ifrs-full


NetDebt


Monetary, instant, credit


label


Net debt


IAS 1.112 c Common practice




documentation


The amount of net debt of the entity.




ifrs-full


NetDeferredTaxAssets


Monetary, instant, debit


label


Net deferred tax assets


IAS 12.81 g (i) Common practice




documentation


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]




ifrs-full


NetDeferredTaxAssetsAndLiabilitiesAbstract


 


label


Net deferred tax assets and liabilities [abstract]


 




ifrs-full


NetDeferredTaxLiabilities


Monetary, instant, credit


label


Net deferred tax liabilities


IAS 12.81 g (i) Common practice




documentation


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]




ifrs-full


NetDefinedBenefitLiabilityAssetAxis


Axis


label


Net defined benefit liability (asset) [axis]


IAS 19.140 a Disclosure




documentation


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




ifrs-full


NetDefinedBenefitLiabilityAssetDomain


Domain [default]


label


Net defined benefit liability (asset) [domain]


IAS 19.140 a Disclosure




documentation


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)]




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


Monetary, instant, debit


label


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.13C e Disclosure




netLabel


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements




documentation


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.




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract


 


label


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]


 




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition


Monetary, instant, debit


label


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position


IFRS 7.13C c Disclosure




netLabel


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position




documentation


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]




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract


 


label


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]


 




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


Monetary, instant, credit


label


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


IFRS 7.13C e Disclosure




netLabel


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements




documentation


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.




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract


 


label


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]


 




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition


Monetary, instant, credit


label


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position


IFRS 7.13C c Disclosure




netLabel


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position




documentation


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]




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract


 


label


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]


 




ifrs-full


NetForeignExchangeGain


Monetary, duration, credit


label


Net foreign exchange gain


IAS 1.35 Common practice, IAS 21.52 a Common practice




commentaryGuidance


Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange gains.




documentation


The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]




ifrs-full


NetForeignExchangeLoss


Monetary, duration, debit


label


Net foreign exchange loss


IAS 1.35 Common practice, IAS 21.52 a Common practice




commentaryGuidance


Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange losses.




documentation


The net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]




ifrs-full


NetInvestmentInFinanceLease


Monetary, instant, debit


label


Net investment in finance lease


IFRS 16.94 Disclosure




totalLabel


Net investment in finance lease




documentation


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.




ifrs-full


NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember


Member


label


Net liabilities or assets for remaining coverage excluding loss component [member]


IFRS 17.100 a Disclosure




documentation


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: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (i.e. the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (i.e. the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [domain]; Loss component [member]]




ifrs-full


NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss


Monetary, duration, credit


label


Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss


IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosure




documentation


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)]




ifrs-full


NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss


Monetary, duration, credit


label


Net movement in other regulatory deferral account balances related to profit or loss


IFRS 14.25 Common practice, IFRS 14.IE5 Common practice




documentation


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]




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract


 


label


Net movement in regulatory deferral account balances related to other comprehensive income [abstract]


 




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss


Monetary, duration, credit


label


Net movement in regulatory deferral account balances related to profit or loss


IFRS 14.23 Disclosure, IFRS 14.35 Disclosure




totalLabel


Total net movement in regulatory deferral account balances related to profit or loss




documentation


The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [domain]; Profit (loss)]




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract


 


label


Net movement in regulatory deferral account balances related to profit or loss [abstract]


 




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax


Monetary, duration, credit


label


Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax


IFRS 14.24 Disclosure, IFRS 14.B12 a Disclosure




totalLabel


Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax




documentation


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]




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract


 


label


Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]


 




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests


IFRS 14.B25 Disclosure




documentation


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]




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation


Monetary, duration, credit


label


Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation


IFRS 14.25 Disclosure




documentation


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]]




ifrs-full


NetworkInfrastructureMember


Member


label


Network infrastructure [member]


IAS 16.37 Common practice




documentation


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




ifrs-full


NewIFRSsAxis


Axis


label


New IFRSs [axis]


IAS 8.30 b Disclosure




documentation


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




ifrs-full


NewIFRSsDomain


Domain [default]


label


New IFRSs [domain]


IAS 8.30 b Disclosure




documentation


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]]




ifrs-full


NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


Monetary, duration, credit


label


New liabilities, contingent liabilities recognised in business combination


IFRS 3.B67 c Common practice




documentation


The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]




ifrs-full


NewOrAmendedIFRSStandardIsAppliedEarly


True/False


label


New or amended IFRS Standard is applied early


Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether a new or amended IFRS Standard is applied earlier than its effective date.




ifrs-full


NewProvisionsOtherProvisions


Monetary, duration, credit


label


New provisions, other provisions


IAS 37.84 b Common practice




documentation


The amount recognised for new other provisions. [Refer: Other provisions]




ifrs-full


NewStandardsOrInterpretationsNotApplied


True/False


label


New standards or interpretations not applied


IAS 8.30 a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the entity has not applied a new IFRS that has been issued but is not yet effective.




ifrs-full


NineYearsBeforeReportingYearMember


Member


label


Nine years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended nine years before the end of the reporting year.




ifrs-full


NominalAmountOfHedgingInstrument


Decimal, instant


label


Nominal amount of hedging instrument


IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure




documentation


The nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]]




ifrs-full


NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied


Monetary, instant


label


Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied


IFRS 7.24H e Disclosure




commentaryGuidance


A positive XBRL value should normally be entered for this element.




documentation


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]




ifrs-full


NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk


Monetary, instant


label


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


IFRS 7.24G c Disclosure




commentaryGuidance


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




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


NonadjustingEventsAfterReportingPeriodAxis


Axis


label


Non-adjusting events after reporting period [axis]


IAS 10.21 Disclosure




documentation


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




ifrs-full


NonadjustingEventsAfterReportingPeriodDomain


Domain [default]


label


Non-adjusting events after reporting period [domain]


IAS 10.21 Disclosure




documentation


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.




ifrs-full


NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue


Monetary, instant, debit


label


Non-cash assets declared for distribution to owners before financial statements authorised for issue


IFRIC 17.17 b Disclosure




documentation


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.




ifrs-full


NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue


Monetary, instant, debit


label


Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value


IFRIC 17.17 c Disclosure




documentation


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]




ifrs-full


NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral


Monetary, instant, debit


label


Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral


IFRS 9.3.2.23 a Disclosure




documentation


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.




ifrs-full


NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements


Monetary, duration, credit


label


Non-cash effect of business combinations, supplier finance arrangements


IAS 7.44H c Example




documentation


The amount of non-cash effects of business combinations on financial liabilities that are part of a supplier finance arrangement.




ifrs-full


NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements


Monetary, duration, credit


label


Non-cash effect of exchange differences, supplier finance arrangements


IAS 7.44H c Example




documentation


The amount of non-cash effects of exchange differences on financial liabilities that are part of a supplier finance arrangement.




ifrs-full


NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate


Monetary, instant, credit


label


Non-controlling interest in acquiree recognised at acquisition date


IFRS 3.B64 o (i) Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


NoncontrollingInterests


Monetary, instant, credit


label


Non-controlling interests


IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure




documentation


The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]]




ifrs-full


NoncontrollingInterestsMember


Member


label


Non-controlling interests [member]


IAS 1.106 Disclosure




documentation


This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.




ifrs-full


NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities


Monetary, instant, credit


label


Non-current accruals and non-current deferred income including non-current contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total non-current accruals and non-current deferred income including non-current contract liabilities




documentation


The amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]




ifrs-full


NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract


 


label


Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]


 




ifrs-full


NoncurrentAccruedIncomeIncludingNoncurrentContractAssets


Monetary, instant, debit


label


Non-current accrued income including non-current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total non-current accrued income including non-current contract assets




documentation


The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets]




ifrs-full


NoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract


 


label


Non-current accrued income including non-current contract assets [abstract]


 




ifrs-full


NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets


Monetary, instant, debit


label


Non-current accrued income other than non-current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]




ifrs-full


NoncurrentAdvances


Monetary, instant, credit


label


Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]




ifrs-full


NoncurrentAssets


Monetary, instant, debit


label


Non-current assets


IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclosure




totalLabel


Total non-current assets




documentation


The amount of assets that do not meet the definition of current assets. [Refer: Current assets]




ifrs-full


NoncurrentAssetsAbstract


 


label


Non-current assets [abstract]


 




ifrs-full


NoncurrentAssetsHeldForSaleMember


Member


label


Non-current assets held for sale [member]


IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 5.38 Common practice




documentation


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]




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners


Monetary, instant, debit


label


Non-current assets or disposal groups classified as held for distribution to owners


IFRS 5.38 Disclosure, IFRS 5.5A Disclosure




documentation


The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale


Monetary, instant, debit


label


Non-current assets or disposal groups classified as held for sale


IFRS 5.38 Disclosure




documentation


The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember


Member


label


Non-current assets or disposal groups classified as held for sale [member]


IAS 36.127 Common practice




documentation


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]]




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners


Monetary, instant, debit


label


Non-current assets or disposal groups classified as held for sale or as held for distribution to owners


IAS 1.54 j Disclosure




totalLabel


Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners




documentation


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]




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract


 


label


Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]


 




ifrs-full


NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts


Monetary, instant, debit


label


Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts


IFRS 8.33 b Disclosure




documentation


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; Classes of financial instruments [domain]; Non-current assets]




ifrs-full


NoncurrentAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Non-current assets recognised as of acquisition date


IFRS 3.B64 i Common practice




documentation


The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Total for all business combinations [member]]




ifrs-full


NoncurrentBiologicalAssets


Monetary, instant, debit


label


Non-current biological assets


IAS 1.54 f Disclosure




documentation


The amount of non-current biological assets. [Refer: Biological assets]




ifrs-full


NoncurrentBiologicalAssetsMember


Member


label


Non-current biological assets [member]


IAS 41.50 Common practice




documentation


This member stands for non-current biological assets. [Refer: Biological assets]




ifrs-full


NoncurrentContractAssets


Monetary, instant, debit


label


Non-current contract assets


IFRS 15.105 Disclosure




documentation


The amount of non-current contract assets. [Refer: Contract assets]




ifrs-full


NoncurrentContractLiabilities


Monetary, instant, credit


label


Non-current contract liabilities


IFRS 15.105 Disclosure




totalLabel


Total non-current contract liabilities




documentation


The amount of non-current contract liabilities. [Refer: Contract liabilities]




ifrs-full


NoncurrentContractLiabilitiesAbstract


 


label


Non-current contract liabilities [abstract]


 




ifrs-full


NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime


Monetary, instant, credit


label


Non-current contract liabilities for performance obligations satisfied over time


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]




ifrs-full


NoncurrentDebtInstrumentsIssued


Monetary, instant, credit


label


Non-current debt instruments issued


IAS 1.55 Common practice




documentation


The amount of non-current debt instruments issued. [Refer: Debt instruments issued]




ifrs-full


NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities


Monetary, instant, credit


label


Non-current deferred income including non-current contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total non-current deferred income including non-current contract liabilities




documentation


The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities]




ifrs-full


NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract


 


label


Non-current deferred income including non-current contract liabilities [abstract]


 




ifrs-full


NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities


Monetary, instant, credit


label


Non-current deferred income other than non-current contract liabilities


IAS 1.55 Common practice, IAS 1.78 Common practice




documentation


The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities]




ifrs-full


NoncurrentDepositsFromCustomers


Monetary, instant, credit


label


Non-current deposits from customers


IAS 1.55 Common practice




documentation


The amount of non-current deposits from customers. [Refer: Deposits from customers]




ifrs-full


NoncurrentDerivativeFinancialAssets


Monetary, instant, debit


label


Non-current derivative financial assets


IAS 1.55 Common practice




documentation


The amount of non-current derivative financial assets. [Refer: Derivative financial assets]




ifrs-full


NoncurrentDerivativeFinancialLiabilities


Monetary, instant, credit


label


Non-current derivative financial liabilities


IAS 1.55 Common practice




documentation


The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]




ifrs-full


NoncurrentDividendPayables


Monetary, instant, credit


label


Non-current dividend payables


IAS 1.55 Common practice




documentation


The amount of non-current dividend payables. [Refer: Dividend payables]




ifrs-full


NoncurrentExciseTaxPayables


Monetary, instant, credit


label


Non-current excise tax payables


IAS 1.78 Common practice




documentation


The amount of non-current excise tax payables. [Refer: Excise tax payables]




ifrs-full


NoncurrentFinanceLeaseReceivables


Monetary, instant, debit


label


Non-current finance lease receivables


IAS 1.55 Common practice




documentation


The amount of non-current finance lease receivables. [Refer: Finance lease receivables]




ifrs-full


NoncurrentFinancialAssets


Monetary, instant, debit


label


Non-current financial assets


IFRS 7.25 Disclosure




totalLabel


Total non-current financial assets




documentation


The amount of non-current financial assets. [Refer: Financial assets]




ifrs-full


NoncurrentFinancialAssetsAtAmortisedCost


Monetary, instant, debit


label


Non-current financial assets at amortised cost


IFRS 7.8 f Disclosure




documentation


The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Non-current financial assets at fair value through other comprehensive income


IFRS 7.8 h Disclosure




totalLabel


Total non-current financial assets at fair value through other comprehensive income




documentation


The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract


 


label


Non-current financial assets at fair value through other comprehensive income [abstract]


 




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss


Monetary, instant, debit


label


Non-current financial assets at fair value through profit or loss


IFRS 7.8 a Disclosure




totalLabel


Total non-current financial assets at fair value through profit or loss




documentation


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]




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract


 


label


Non-current financial assets at fair value through profit or loss [abstract]


 




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, debit


label


Non-current financial assets at fair value through profit or loss, classified as held for trading


IAS 1.55 Common practice




documentation


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]




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


Monetary, instant, debit


label


Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


Monetary, instant, debit


label


Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments


Monetary, instant, debit


label


Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities


Monetary, instant, debit


label


Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities


IFRS 7.8 a Disclosure




documentation


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]




ifrs-full


NoncurrentFinancialAssetsAvailableforsale


Monetary, instant, debit


label


Non-current financial assets available-for-sale


Expired 2023-01-01 IFRS 7.8 d Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]




ifrs-full


NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Non-current financial assets measured at fair value through other comprehensive income


IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


NoncurrentFinancialLiabilities


Monetary, instant, credit


label


Non-current financial liabilities


IFRS 7.25 Disclosure




totalLabel


Total non-current financial liabilities




documentation


The amount of non-current financial liabilities. [Refer: Financial liabilities]




ifrs-full


NoncurrentFinancialLiabilitiesAtAmortisedCost


Monetary, instant, credit


label


Non-current financial liabilities at amortised cost


IFRS 7.8 g Disclosure




documentation


The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss


Monetary, instant, credit


label


Non-current financial liabilities at fair value through profit or loss


IFRS 7.8 e Disclosure




totalLabel


Total non-current financial liabilities at fair value through profit or loss




documentation


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]




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


label


Non-current financial liabilities at fair value through profit or loss [abstract]


 




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


Monetary, instant, credit


label


Non-current financial liabilities at fair value through profit or loss, classified as held for trading


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


Monetary, instant, credit


label


Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


IFRS 7.8 e Disclosure




documentation


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]




ifrs-full


NoncurrentGovernmentGrants


Monetary, instant, credit


label


Non-current government grants


IAS 1.55 Common practice




documentation


The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants]




ifrs-full


NoncurrentHeldtomaturityInvestments


Monetary, instant, debit


label


Non-current held-to-maturity investments


Expired 2023-01-01 IFRS 7.8 b Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]




ifrs-full


NoncurrentInterestPayable


Monetary, instant, credit


label


Non-current interest payable


IAS 1.112 c Common practice




documentation


The amount of non-current interest payable. [Refer: Interest payable]




ifrs-full


NoncurrentInterestReceivable


Monetary, instant, debit


label


Non-current interest receivable


IAS 1.112 c Common practice




documentation


The amount of non-current interest receivable. [Refer: Interest receivable]




ifrs-full


NoncurrentInventories


Monetary, instant, debit


label


Non-current inventories


IAS 1.54 g Disclosure




documentation


The amount of non-current inventories. [Refer: Inventories]




ifrs-full


NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract


 


label


Non-current inventories arising from extractive activities [abstract]


 




ifrs-full


NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, debit


label


Non-current investments in equity instruments designated at fair value through other comprehensive income


IFRS 7.8 h Disclosure




documentation


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]




ifrs-full


NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


Monetary, instant, debit


label


Non-current investments other than investments accounted for using equity method


IAS 1.55 Common practice




documentation


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]




ifrs-full


NoncurrentLeaseLiabilities


Monetary, instant, credit


label


Non-current lease liabilities


IFRS 16.47 b Disclosure




documentation


The amount of non-current lease liabilities. [Refer: Lease liabilities]




ifrs-full


NoncurrentLeasePrepayments


Monetary, instant, debit


label


Non-current lease prepayments


IAS 1.55 Common practice




documentation


The amount of non-current prepayments for leases. [Refer: Non-current prepayments]




ifrs-full


NoncurrentLiabilities


Monetary, instant, credit


label


Non-current liabilities


IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclosure




totalLabel


Total non-current liabilities




documentation


The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]




ifrs-full


NoncurrentLiabilitiesAbstract


 


label


Non-current liabilities [abstract]


 




ifrs-full


NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Non-current liabilities recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedLabel


Non-current liabilities recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Total for all business combinations [member]]




ifrs-full


NoncurrentLiabilitiesWithCovenantsMember


Member


label


Non-current Liabilities with Covenants [member]


Expiry date 2026-01-01 IAS 1.139W Disclosure




documentation


This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022.




ifrs-full


NoncurrentLoansAndReceivables


Monetary, instant, debit


label


Non-current loans and receivables


Expired 2023-01-01 IFRS 7.8 c Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of non-current loans and receivables. [Refer: Loans and receivables]




ifrs-full


NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral


Monetary, instant, debit


label


Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral


IFRS 9.3.2.23 a Disclosure




documentation


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.




ifrs-full


NoncurrentOreStockpiles


Monetary, instant, debit


label


Non-current ore stockpiles


IAS 2.37 Common practice




documentation


A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]




ifrs-full


NoncurrentPayables


Monetary, instant, credit


label


Trade and other non-current payables


IAS 1.54 k Disclosure




totalLabel


Total trade and other non-current payables




documentation


The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]




ifrs-full


NoncurrentPayablesAbstract


 


label


Trade and other non-current payables [abstract]


 




ifrs-full


NoncurrentPayablesForPurchaseOfEnergy


Monetary, instant, credit


label


Non-current payables for purchase of energy


IAS 1.78 Common practice




documentation


The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]




ifrs-full


NoncurrentPayablesForPurchaseOfNoncurrentAssets


Monetary, instant, credit


label


Non-current payables for purchase of non-current assets


IAS 1.78 Common practice




documentation


The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]




ifrs-full


NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax


Monetary, instant, credit


label


Non-current payables on social security and taxes other than income tax


IAS 1.78 Common practice




documentation


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]




ifrs-full


NoncurrentPayablesToRelatedParties


Monetary, instant, credit


label


Non-current payables to related parties


IAS 1.78 Common practice




documentation


The amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]




ifrs-full


NoncurrentPayablesToTradeSuppliers


Monetary, instant, credit


label


Non-current trade payables


IAS 1.78 Common practice




documentation


The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables]




ifrs-full


NoncurrentPortionOfNoncurrentBondsIssued


Monetary, instant, credit


label


Non-current portion of non-current bonds issued


IAS 1.112 c Common practice




documentation


The non-current portion of non-current bonds issued. [Refer: Bonds issued]




ifrs-full


NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract


 


label


Non-current portion of non-current borrowings, by type [abstract]


 




ifrs-full


NoncurrentPortionOfNoncurrentCommercialPapersIssued


Monetary, instant, credit


label


Non-current portion of non-current commercial papers issued


IAS 1.112 c Common practice




documentation


The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]




ifrs-full


NoncurrentPortionOfNoncurrentLoansReceived


Monetary, instant, credit


label


Non-current portion of non-current loans received


IAS 1.112 c Common practice




documentation


The non-current portion of non-current loans received. [Refer: Loans received]




ifrs-full


NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued


Monetary, instant, credit


label


Non-current portion of non-current notes and debentures issued


IAS 1.112 c Common practice




documentation


The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]




ifrs-full


NoncurrentPortionOfNoncurrentSecuredBankLoansReceived


Monetary, instant, credit


label


Non-current portion of non-current secured bank loans received


IAS 1.112 c Common practice




documentation


The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]




ifrs-full


NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived


Monetary, instant, credit


label


Non-current portion of non-current unsecured bank loans received


IAS 1.112 c Common practice




documentation


The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]




ifrs-full


NoncurrentPortionOfOtherNoncurrentBorrowings


Monetary, instant, credit


label


Non-current portion of other non-current borrowings


IAS 1.112 c Common practice




documentation


The non-current portion of non-current other borrowings. [Refer: Other borrowings]




ifrs-full


NoncurrentPrepayments


Monetary, instant, debit


label


Non-current prepayments


IAS 1.78 b Example




documentation


The amount of non-current prepayments. [Refer: Prepayments]




ifrs-full


NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets


Monetary, instant, debit


label


Non-current prepayments and non-current accrued income including non-current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total non-current prepayments and non-current accrued income including non-current contract assets




documentation


The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets]




ifrs-full


NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract


 


label


Non-current prepayments and non-current accrued income including non-current contract assets [abstract]


 




ifrs-full


NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets


Monetary, instant, debit


label


Non-current prepayments and non-current accrued income other than non-current contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total non-current prepayments and non-current accrued income other than non-current contract assets




documentation


The amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets]




ifrs-full


NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstract


 


label


Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]


 




ifrs-full


NoncurrentProgrammingAssets


Monetary, instant, debit


label


Non-current programming assets


IAS 1.55 Common practice




documentation


The amount of non-current programming assets. [Refer: Programming assets]




ifrs-full


NoncurrentProvisions


Monetary, instant, credit


label


Non-current provisions


IAS 1.54 l Disclosure




totalLabel


Total non-current provisions




documentation


The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]




ifrs-full


NoncurrentProvisionsAbstract


 


label


Non-current provisions [abstract]


 




ifrs-full


NoncurrentProvisionsForEmployeeBenefits


Monetary, instant, credit


label


Non-current provisions for employee benefits


IAS 1.78 d Disclosure




documentation


The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]




ifrs-full


NoncurrentReceivables


Monetary, instant, debit


label


Trade and other non-current receivables


IAS 1.54 h Disclosure, IAS 1.78 b Disclosure




totalLabel


Total trade and other non-current receivables




documentation


The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]




ifrs-full


NoncurrentReceivablesAbstract


 


label


Trade and other non-current receivables [abstract]


 




ifrs-full


NoncurrentReceivablesDueFromAssociates


Monetary, instant, debit


label


Non-current receivables due from associates


IAS 1.78 b Common practice




documentation


The amount of non-current receivables due from associates. [Refer: Total for all associates [member]]




ifrs-full


NoncurrentReceivablesDueFromJointVentures


Monetary, instant, debit


label


Non-current receivables due from joint ventures


IAS 1.78 b Common practice




documentation


The amount of non-current receivables due from joint ventures. [Refer: Total for all joint ventures [member]]




ifrs-full


NoncurrentReceivablesDueFromRelatedParties


Monetary, instant, debit


label


Non-current receivables due from related parties


IAS 1.78 b Example




documentation


The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]]




ifrs-full


NoncurrentReceivablesFromContractsWithCustomers


Monetary, instant, debit


label


Non-current receivables from contracts with customers


IFRS 15.105 Disclosure




documentation


The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]




ifrs-full


NoncurrentReceivablesFromRentalOfProperties


Monetary, instant, debit


label


Non-current receivables from rental of properties


IAS 1.78 b Common practice




documentation


The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]




ifrs-full


NoncurrentReceivablesFromSaleOfProperties


Monetary, instant, debit


label


Non-current receivables from sale of properties


IAS 1.78 b Common practice




documentation


The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]




ifrs-full


NoncurrentReceivablesFromTaxesOtherThanIncomeTax


Monetary, instant, debit


label


Non-current receivables from taxes other than income tax


IAS 1.78 b Common practice




documentation


The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]




ifrs-full


NoncurrentRecognisedAssetsDefinedBenefitPlan


Monetary, instant, debit


label


Non-current net defined benefit asset


IAS 1.55 Common practice




documentation


The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]




ifrs-full


NoncurrentRecognisedLiabilitiesDefinedBenefitPlan


Monetary, instant, credit


label


Non-current net defined benefit liability


IAS 1.55 Common practice




documentation


The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]




ifrs-full


NoncurrentRefundsProvision


Monetary, instant, credit


label


Non-current refunds provision


IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example




documentation


The amount of non-current provision for refunds. [Refer: Refunds provision]




ifrs-full


NoncurrentRestrictedCashAndCashEquivalents


Monetary, instant, debit


label


Non-current restricted cash and cash equivalents


IAS 1.55 Common practice




documentation


The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]




ifrs-full


NoncurrentRetentionPayables


Monetary, instant, credit


label


Non-current retention payables


IAS 1.78 Common practice




documentation


The amount of non-current retention payables. [Refer: Retention payables]




ifrs-full


NoncurrentTradeReceivables


Monetary, instant, debit


label


Non-current trade receivables


IAS 1.78 b Example




documentation


The amount of non-current trade receivables. [Refer: Trade receivables]




ifrs-full


NoncurrentValueAddedTaxPayables


Monetary, instant, credit


label


Non-current value added tax payables


IAS 1.78 Common practice




documentation


The amount of non-current value added tax payables. [Refer: Value added tax payables]




ifrs-full


NoncurrentValueAddedTaxReceivables


Monetary, instant, debit


label


Non-current value added tax receivables


IAS 1.78 b Common practice




documentation


The amount of non-current value added tax receivables. [Refer: Value added tax receivables]




ifrs-full


NoncurrentWarrantLiability


Monetary, instant, credit


label


Non-current warrant liability


IAS 1.55 Common practice




documentation


The amount of non-current warrant liabilities. [Refer: Warrant liability]




ifrs-full


NonderivativeFinancialLiabilitiesUndiscountedCashFlows


Monetary, instant, credit


label


Non-derivative financial liabilities, undiscounted cash flows


IFRS 7.39 a Disclosure




documentation


The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.




ifrs-full


NondisclosureOfInformationRegardingContingentAsset


True/False


label


Non-disclosure of information regarding contingent asset


IAS 37.92 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether 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.




ifrs-full


NondisclosureOfInformationRegardingContingentLiability


True/False


label


Non-disclosure of information regarding contingent liability


IAS 37.92 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether required information relating to a contingent liability is not disclosed by the entity.




ifrs-full


NondisclosureOfInformationRegardingProvision


True/False


label


Non-disclosure of information regarding provision


IAS 37.92 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether required information relating to a provision is not disclosed by the entity.




ifrs-full


NongovernmentCustomersMember


Member


label


Non-government customers [member]


IFRS 15.B89 c Example




documentation


This member stands for non-government customers. [Refer: Government [member]]




ifrs-full


NonrecurringFairValueMeasurementMember


Member


label


Non-recurring fair value measurement [member]


IFRS 13.93 a Disclosure




documentation


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]]




ifrs-full


NonsubscriptionCirculationRevenue


Monetary, duration, credit


label


Non-subscription circulation revenue


IAS 1.112 c Common practice




documentation


The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]




ifrs-full


NotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations


True/False


label


Not all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining performance obligations


IFRS 15.122 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations.




ifrs-full


NotesAndDebenturesIssued


Monetary, instant, credit


label


Notes and debentures issued


IAS 1.112 c Common practice




documentation


The amount of notes and debentures issued by the entity.




ifrs-full


NotesAndOtherExplanatoryInformationAbstract


 


label


Notes and other explanatory information [abstract]


 




ifrs-full


NotInternallyGeneratedMember


Member


label


Not internally generated [member]


IAS 38.118 Disclosure




documentation


This member stands for items that have not been internally generated by the entity.




ifrs-full


NotionalAmount


Monetary, instant


label


Notional amount


IAS 1.112 c Common practice




commentaryGuidance


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




documentation


The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.




ifrs-full


NotLaterThanOneMonthMember


Member


label


Not later than one month [member]


IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of not later than one month.




ifrs-full


NotLaterThanOneYearMember


Member


label


Not later than one year [member]


IAS 1.61 a Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example




documentation


This member stands for a time band of not later than one year.




ifrs-full


NotLaterThanThreeMonthsMember


Member


label


Not later than three months [member]


IAS 1.112 c Common practice




documentation


This member stands for a time band of not later than three months.




ifrs-full


NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember


Member


label


Not measured at fair value in statement of financial position but for which fair value is disclosed [member]


IFRS 13.97 Disclosure




documentation


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]]




ifrs-full


NumberAndAverageNumberOfEmployeesAbstract


 


label


Number and average number of employees [abstract]


 




ifrs-full


NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements


Duration


label


Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements


IAS 7.44H b (iii) Disclosure




periodEndLabel


Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at end of period




periodStartLabel


Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at beginning of period




documentation


The number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance arrangement.




ifrs-full


NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements


Duration


label


Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements


IAS 7.44H b (iii) Disclosure




periodEndLabel


Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at end of period




periodStartLabel


Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at beginning of period




documentation


The number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier finance arrangement.




ifrs-full


NumberOfEmployees


Decimal, instant


label


Number of employees


IAS 1.112 c Common practice




documentation


The number of personnel employed by the entity at a date.




ifrs-full


NumberOfInstrumentsGrantedInSharebasedPaymentArrangement


Decimal, duration


label


Number of instruments granted in share-based payment arrangement


IFRS 2.45 a Example, IFRS 2.IG23 Example




documentation


The number of instruments granted in share-based payment arrangement.




ifrs-full


NumberOfInstrumentsOrInterestsIssuedOrIssuable


Decimal, instant


label


Number of instruments or interests issued or issuable


IFRS 3.B64 f (iv) Disclosure




documentation


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.




ifrs-full


NumberOfInstrumentsOtherEquityInstrumentsGranted


Decimal, duration


label


Number of other equity instruments granted in share-based payment arrangement


IFRS 2.45 Common practice, IFRS 2.47 b Disclosure




documentation


The number of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement.




ifrs-full


NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented


Decimal, duration


label


Number of instruments that are antidilutive in period presented


IAS 33.70 c Disclosure




documentation


Number of (units of) instruments that are antidilutive in the period presented.




ifrs-full


NumberOfLivingAnimals


Decimal, instant


label


Number of living animals


IAS 41.46 b (i) Common practice




documentation


The number of entity’s living animals.




ifrs-full


NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement


Decimal, instant


label


Number of other equity instruments exercisable in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The number of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement.




ifrs-full


NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement


Decimal, duration


label


Number of other equity instruments exercised or vested in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The number of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement.




ifrs-full


NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement


Decimal, duration


label


Number of other equity instruments expired in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The number of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement.




ifrs-full


NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement


Decimal, duration


label


Number of other equity instruments forfeited in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The number of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement.




ifrs-full


NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement


Decimal, instant


label


Number of other equity instruments outstanding in share-based payment arrangement


IFRS 2.45 Common practice




periodEndLabel


Number of other equity instruments outstanding in share-based payment arrangement at end of period




periodStartLabel


Number of other equity instruments outstanding in share-based payment arrangement at beginning of period




documentation


The number of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement.




ifrs-full


NumberOfOtherParticipantsOfRetirementBenefitPlan


Decimal, duration


label


Number of other participants of retirement benefit plan


IAS 26.36 b Disclosure




documentation


The number of other participants in a retirement benefit plan.




ifrs-full


NumberOfOutstandingShareOptions


Decimal, instant


label


Number of share options outstanding in share-based payment arrangement


IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure




periodEndLabel


Number of share options outstanding in share-based payment arrangement at end of period




periodStartLabel


Number of share options outstanding in share-based payment arrangement at beginning of period




documentation


The number of share options outstanding in a share-based payment arrangement.




ifrs-full


NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits


Decimal, duration


label


Number of participants of retirement benefit plan receiving benefits


IAS 26.36 b Disclosure




documentation


The number of participants in a retirement benefit plan receiving benefits.




ifrs-full


NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented


Shares


label


Number of potential ordinary shares that are antidilutive in period presented


IAS 33.70 c Common practice




documentation


Number of potential ordinary shares that are antidilutive in the period presented.




ifrs-full


NumberOfShareOptionsExercisableInSharebasedPaymentArrangement


Decimal, instant


label


Number of share options exercisable in share-based payment arrangement


IFRS 2.45 b (vii) Disclosure




documentation


The number of share options exercisable in a share-based payment arrangement.




ifrs-full


NumberOfShareOptionsExercisedInSharebasedPaymentArrangement


Decimal, duration


label


Number of share options exercised in share-based payment arrangement


IFRS 2.45 b (iv) Disclosure




documentation


The number of share options exercised in a share-based payment arrangement.




ifrs-full


NumberOfShareOptionsExpiredInSharebasedPaymentArrangement


Decimal, duration


label


Number of share options expired in share-based payment arrangement


IFRS 2.45 b (v) Disclosure




documentation


The number of share options expired in a share-based payment arrangement.




ifrs-full


NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement


Decimal, duration


label


Number of share options forfeited in share-based payment arrangement


IFRS 2.45 b (iii) Disclosure




documentation


The number of share options forfeited in a share-based payment arrangement.




ifrs-full


NumberOfShareOptionsGrantedInSharebasedPaymentArrangement


Decimal, duration


label


Number of share options granted in share-based payment arrangement


IFRS 2.45 b (ii) Disclosure




documentation


The number of share options granted in a share-based payment arrangement.




ifrs-full


NumberOfSharesAuthorised


Shares


label


Number of shares authorised


IAS 1.79 a (i) Disclosure




documentation


The number of shares authorised.




ifrs-full


NumberOfSharesIssued


Shares


label


Number of shares issued


IAS 1.106 d Common practice




totalLabel


Total number of shares issued




documentation


The number of shares issued by the entity.




ifrs-full


NumberOfSharesIssuedAbstract


 


label


Number of shares issued [abstract]


 




ifrs-full


NumberOfSharesIssuedAndFullyPaid


Shares


label


Number of shares issued and fully paid


IAS 1.79 a (ii) Disclosure




documentation


The number of shares issued by the entity, for which full payment has been received.




ifrs-full


NumberOfSharesIssuedButNotFullyPaid


Shares


label


Number of shares issued but not fully paid


IAS 1.79 a (ii) Disclosure




documentation


The number of shares issued by the entity, for which full payment has not been received.




ifrs-full


NumberOfSharesOutstanding


Shares


label


Number of shares outstanding


IAS 1.79 a (iv) Disclosure




periodEndLabel


Number of shares outstanding at end of period




periodStartLabel


Number of shares outstanding at beginning of period




documentation


The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]




ifrs-full


NumberOfSharesRepresentedByOneDepositaryReceipt


Pure


label


Number of shares represented by one depositary receipt


IAS 1.112 c Common practice




documentation


The number of shares represented by one depositary receipt.




ifrs-full


OccupancyExpense


Monetary, duration, debit


label


Occupancy expense


IAS 1.85 Common practice




documentation


The amount of expense arising from occupancy services received by the entity.




ifrs-full


OfficeEquipment


Monetary, instant, debit


label


Office equipment


IAS 16.37 h Example




documentation


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]




ifrs-full


OfficeEquipmentMember


Member


label


Office equipment [member]


IAS 16.37 h Example




documentation


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]




ifrs-full


OilAndGasAssets


Monetary, instant, debit


label


Oil and gas assets


IAS 16.37 Common practice




documentation


The amount of assets related to the exploration, evaluation, development or production of oil and gas.




ifrs-full


OilAndGasAssetsMember


Member


label


Oil and gas assets [member]


IAS 16.37 Common practice




documentation


This member stands for oil and gas assets. [Refer: Oil and gas assets]




ifrs-full


OnDemandMember


Member


label


On demand [member]


IAS 1.112 c Common practice




documentation


This member stands for an on demand time band.




ifrs-full


OnerousContractsContingentLiabilityMember


Member


label


Onerous contracts contingent liability [member]


IAS 37.88 Example




documentation


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: Classes of contingent liabilities [domain]]




ifrs-full


OnerousContractsProvision


Monetary, instant, credit


label


Onerous contracts provision


IAS 37.66 Example




totalLabel


Total onerous contracts provision




documentation


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]




ifrs-full


OnerousContractsProvisionAbstract


 


label


Onerous contracts provision [abstract]


 




ifrs-full


OnerousContractsProvisionMember


Member


label


Onerous contracts provision [member]


IAS 37.66 Example




documentation


This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]




ifrs-full


OneYearBeforeReportingYearMember


Member


label


One year before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended one year before the end of the reporting year.




ifrs-full


OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember


Member


label


Opening balance after adjustment, cumulative effect at date of initial application [member]


IAS 1.106 Common practice




documentation


This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard.




ifrs-full


OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember


Member [default]


label


Opening balance before adjustment, cumulative effect at date of initial application [member]


IAS 1.106 Common practice




documentation


This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the “Cumulative effect at date of initial application” axis if no other member is used.




ifrs-full


OperatingExpense


Monetary, duration, debit


label


Operating expense


IAS 1.85 Common practice




documentation


The amount of all operating expenses.




ifrs-full


OperatingExpenseExcludingCostOfSales


Monetary, duration, debit


label


Operating expense excluding cost of sales


IAS 1.85 Common practice




documentation


The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]




ifrs-full


OperatingLeaseIncome


Monetary, duration, credit


label


Operating lease income


IFRS 16.90 b Disclosure




documentation


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.




ifrs-full


OperatingSegmentsMember


Member


label


Operating segments [member]


IFRS 8.28 Disclosure




documentation


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]




ifrs-full


OptionContractMember


Member


label


Option contract [member]


IAS 1.112 c Common practice




documentation


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]]




ifrs-full


OptionPricingModelMember


Member


label


Option pricing model [member]


IFRS 13.B11 b Example, IFRS 13.IE63 Example




documentation


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 (i.e. a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]




ifrs-full


OrdinarySharesMember


Member


label


Ordinary shares [member]


IAS 1.79 a Common practice




documentation


This member stands for equity instruments that are subordinate to all other classes of equity instruments.




ifrs-full


OriginalAssetsBeforeTransfer


Monetary, instant, debit


label


Original assets before transfer


IFRS 7.42D f Disclosure




documentation


The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.




ifrs-full


OtherAdjustmentsForNoncashItems


Monetary, duration, debit


label


Other adjustments for non-cash items


IAS 7.20 b Common practice




documentation


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)]




ifrs-full


OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow


Monetary, duration, debit


label


Other adjustments for which cash effects are investing or financing cash flow


IAS 7.20 c Common practice




documentation


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)]




ifrs-full


OtherAdjustmentsToReconcileProfitLoss


Monetary, duration, debit


label


Other adjustments to reconcile profit (loss)


IAS 7.20 Disclosure




documentation


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)]




ifrs-full


OtherAntidilutiveInstrumentsMember


Member


label


Other antidilutive instruments [member]


IAS 33.70 c Common practice




documentation


This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherAssets


Monetary, instant, debit


label


Other assets


IAS 1.55 Common practice




documentation


The amount of assets that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherAssetsAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Other assets, amount contributed to fair value of plan assets


IAS 19.142 Common practice




documentation


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 [domain]]




ifrs-full


OtherAssetsMember


Member


label


Other assets [member]


IFRS 16.53 Example




documentation


This member stands for assets that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherAssetsPercentageContributedToFairValueOfPlanAssets


Percent


label


Other assets, percentage contributed to fair value of plan assets


IAS 19.142 Common practice




documentation


The percentage 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 [domain]] [Contrast: Other assets, amount contributed to fair value of plan assets]




ifrs-full


OtherBorrowings


Monetary, instant, credit


label


Other borrowings


IAS 1.112 c Common practice




documentation


The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]




ifrs-full


OtherCashAndCashEquivalents


Monetary, instant, debit


label


Other cash and cash equivalents


IAS 7.45 Common practice




documentation


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]




ifrs-full


OtherCashPaymentsFromOperatingActivities


(Monetary), duration, credit


label


Other cash payments from operating activities


IAS 7.14 Example




negatedLabel


Other cash payments from operating activities




documentation


The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities


(Monetary), duration, credit


label


Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities


IAS 7.16 c Example




negatedTerseLabel


Other cash payments to acquire equity or debt instruments of other entities




documentation


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.




ifrs-full


OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities


(Monetary), duration, credit


label


Other cash payments to acquire interests in joint ventures, classified as investing activities


IAS 7.16 c Example




negatedTerseLabel


Other cash payments to acquire interests in joint ventures




documentation


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: Total for all joint ventures [member]]




ifrs-full


OtherCashReceiptsFromOperatingActivities


Monetary, duration, debit


label


Other cash receipts from operating activities


IAS 7.14 Example




documentation


The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities


Monetary, duration, debit


label


Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities


IAS 7.16 d Example




terseLabel


Other cash receipts from sales of equity or debt instruments of other entities




documentation


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.




ifrs-full


OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities


Monetary, duration, debit


label


Other cash receipts from sales of interests in joint ventures, classified as investing activities


IAS 7.16 d Example




terseLabel


Other cash receipts from sales of interests in joint ventures




documentation


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: Total for all joint ventures [member]]




ifrs-full


OtherComponentsOfDeferredTaxExpenseIncome


Monetary, duration, debit


label


Other components of deferred tax expense (income)


IAS 12.80 Common practice




documentation


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)]




ifrs-full


OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


Other components of other comprehensive income that will be reclassified to profit or loss, before tax


IAS 1.85 Common practice




documentation


The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


Other components of other comprehensive income that will be reclassified to profit or loss, net of tax


IAS 1.85 Common practice




documentation


The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]




ifrs-full


OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


Other components of other comprehensive income that will not be reclassified to profit or loss, before tax


IAS 1.85 Common practice




documentation


The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax


IAS 1.85 Common practice




documentation


The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncome


Monetary, duration, credit


label


Other comprehensive income


IAS 1.106 d (ii) Disclosure, IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IFRS 12.B12 b (viii) Disclosure




totalLabel


Total other comprehensive income




documentation


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]]




ifrs-full


OtherComprehensiveIncomeAbstract


 


label


Other comprehensive income [abstract]


 




ifrs-full


OtherComprehensiveIncomeAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Other comprehensive income, attributable to non-controlling interests


IAS 1.85 Common practice




documentation


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




ifrs-full


OtherComprehensiveIncomeAttributableToOwnersOfParent


Monetary, duration, credit


label


Other comprehensive income, attributable to owners of parent


IAS 1.85 Common practice




documentation


The amount of other comprehensive income attributable to owners of the parent.




ifrs-full


OtherComprehensiveIncomeBeforeTax


Monetary, duration, credit


label


Other comprehensive income, before tax


IAS 1.91 b Disclosure




totalLabel


Total other comprehensive income, before tax




documentation


The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets


Monetary, duration, credit


label


Other comprehensive income, before tax, available-for-sale financial assets


Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure




totalLabel


Other comprehensive income, before tax, available-for-sale financial assets




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxCashFlowHedges


Monetary, duration, credit


label


Other comprehensive income, before tax, cash flow hedges


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




totalLabel


Other comprehensive income, before tax, cash flow hedges




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability


Monetary, duration, credit


label


Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




documentation


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]]




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads


Monetary, duration, credit


label


Other comprehensive income, before tax, change in value of foreign currency basis spreads


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




totalLabel


Other comprehensive income, before tax, change in value of foreign currency basis spreads




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts


Monetary, duration, credit


label


Other comprehensive income, before tax, change in value of forward elements of forward contracts


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




totalLabel


Other comprehensive income, before tax, change in value of forward elements of forward contracts




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions


Monetary, duration, credit


label


Other comprehensive income, before tax, change in value of time value of options


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




totalLabel


Other comprehensive income, before tax, change in value of time value of options




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation


Monetary, duration, credit


label


Other comprehensive income, before tax, exchange differences on translation of foreign operations


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




totalLabel


Other comprehensive income, before tax, exchange differences on translation of foreign operations




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations


Monetary, duration, credit


label


Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations


IAS 1.91 b Common practice




totalLabel


Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract


 


label


Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]


 




ifrs-full


OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations


Monetary, duration, credit


label


Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations


IAS 1.91 b Disclosure




documentation


The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss


Monetary, duration, credit


label


Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss


IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure




totalLabel


Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]




ifrs-full


OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, duration, credit


label


Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income


IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure




totalLabel


Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income




commentaryGuidance


Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments


Monetary, duration, credit


label


Other comprehensive income, before tax, gains (losses) from investments in equity instruments


IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure




documentation


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 applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments


Monetary, duration, credit


label


Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans


Monetary, duration, credit


label


Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans


IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 b Disclosure




totalLabel


Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans




documentation


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; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract


 


label


Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]


 




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation


Monetary, duration, credit


label


Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets


IAS 1.7 Disclosure, IAS 1.91 b Disclosure




documentation


The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus]




ifrs-full


OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations


Monetary, duration, credit


label


Other comprehensive income, before tax, hedges of net investments in foreign operations


IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure




totalLabel


Other comprehensive income, before tax, hedges of net investments in foreign operations




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]




ifrs-full


OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss


Monetary, duration, credit


label


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


IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure




totalLabel


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




documentation


The amount of other comprehensive income, before tax, after reclassification adjustments, 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]]




ifrs-full


OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss


Monetary, duration, credit


label


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


IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure




documentation


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]]




ifrs-full


OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss


Monetary, duration, credit


label


Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss


IFRS 14.22 b Disclosure




totalLabel


Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss




documentation


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 [domain]; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract


 


label


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


Monetary, duration, credit


label


Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss


IFRS 14.22 a Disclosure




documentation


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 [domain]; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets


Monetary, duration, credit


label


Other comprehensive income, net of tax, available-for-sale financial assets


Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure




totalLabel


Other comprehensive income, net of tax, available-for-sale financial assets




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxCashFlowHedges


Monetary, duration, credit


label


Other comprehensive income, net of tax, cash flow hedges


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




totalLabel


Other comprehensive income, net of tax, cash flow hedges




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of foreign currency basis spreads


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




totalLabel


Other comprehensive income, net of tax, change in value of foreign currency basis spreads




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items


IFRS 7.24E c Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items


IFRS 7.24E c Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of forward elements of forward contracts


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




totalLabel


Other comprehensive income, net of tax, change in value of forward elements of forward contracts




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items


IFRS 7.24E c Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items


IFRS 7.24E c Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of time value of options


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




totalLabel


Other comprehensive income, net of tax, change in value of time value of options




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items


IFRS 7.24E b Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems


Monetary, duration, credit


label


Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items


IFRS 7.24E b Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation


Monetary, duration, credit


label


Other comprehensive income, net of tax, exchange differences on translation of foreign operations


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




totalLabel


Other comprehensive income, net of tax, exchange differences on translation of foreign operations




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations


Monetary, duration, credit


label


Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations


IAS 1.91 a Common practice




totalLabel


Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract


 


label


Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]


 




ifrs-full


OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations


Monetary, duration, credit


label


Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations


IAS 1.91 a Disclosure




documentation


The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss


Monetary, duration, credit


label


Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss


IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure




totalLabel


Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]




ifrs-full


OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, duration, credit


label


Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




totalLabel


Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income




commentaryGuidance


Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments


Monetary, duration, credit


label


Other comprehensive income, net of tax, gains (losses) from investments in equity instruments


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




documentation


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 applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments


Monetary, duration, credit


label


Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




documentation


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]




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans


Monetary, duration, credit


label


Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans


IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure




totalLabel


Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans




documentation


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 [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract


 


label


Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]


 




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation


Monetary, duration, credit


label


Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets


IAS 1.7 Disclosure, IAS 1.91 a Disclosure




documentation


The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]




ifrs-full


OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations


Monetary, duration, credit


label


Other comprehensive income, net of tax, hedges of net investments in foreign operations


IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure




totalLabel


Other comprehensive income, net of tax, hedges of net investments in foreign operations




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss


Monetary, duration, credit


label


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


IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure




totalLabel


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




documentation


The amount of other comprehensive income, net of tax, after reclassification adjustments, 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]]




ifrs-full


OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss


Monetary, duration, credit


label


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


IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure




documentation


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]]




ifrs-full


OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss


Monetary, duration, credit


label


Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss


IFRS 14.22 b Disclosure, IFRS 14.35 Disclosure




totalLabel


Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss




documentation


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 [domain]; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract


 


label


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


Monetary, duration, credit


label


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


IFRS 14.22 a Disclosure, IFRS 14.35 Disclosure




documentation


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 [domain]; Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


Other comprehensive income that will be reclassified to profit or loss, before tax


IAS 1.82A Common practice, IAS 1.IG6 Common practice




totalLabel


Total other comprehensive income that will be reclassified to profit or loss, before tax




documentation


The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


Other comprehensive income that will be reclassified to profit or loss, net of tax


IAS 1.82A Example, IAS 1.IG6 Example




totalLabel


Total other comprehensive income that will be reclassified to profit or loss, net of tax




documentation


The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


Other comprehensive income that will not be reclassified to profit or loss, before tax


IAS 1.82A Common practice, IAS 1.IG6 Common practice




totalLabel


Total other comprehensive income that will not be reclassified to profit or loss, before tax




documentation


The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]




ifrs-full


OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


Other comprehensive income that will not be reclassified to profit or loss, net of tax


IAS 1.82A Example, IAS 1.IG6 Example




totalLabel


Total other comprehensive income that will not be reclassified to profit or loss, net of tax




documentation


The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]




ifrs-full


OtherContingentLiabilitiesMember


Member


label


Other contingent liabilities [member]


IAS 37.88 Example




documentation


This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


OtherCurrentAssets


Monetary, instant, debit


label


Other current assets


IAS 1.55 Common practice




documentation


The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]




ifrs-full


OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings


Monetary, instant, credit


label


Other current borrowings and current portion of other non-current borrowings


IAS 1.112 c Common practice




documentation


The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]




ifrs-full


OtherCurrentFinancialAssets


Monetary, instant, debit


label


Other current financial assets


IAS 1.54 d Disclosure




documentation


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]




ifrs-full


OtherCurrentFinancialLiabilities


Monetary, instant, credit


label


Other current financial liabilities


IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure




documentation


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]




ifrs-full


OtherCurrentLiabilities


Monetary, instant, credit


label


Other current liabilities


IAS 1.55 Common practice




documentation


The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]




ifrs-full


OtherCurrentNonfinancialAssets


Monetary, instant, debit


label


Other current non-financial assets


IAS 1.55 Common practice




documentation


The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]




ifrs-full


OtherCurrentNonfinancialLiabilities


Monetary, instant, credit


label


Other current non-financial liabilities


IAS 1.55 Common practice




documentation


The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]




ifrs-full


OtherCurrentPayables


Monetary, instant, credit


label


Other current payables


IAS 1.55 Common practice




documentation


The amount of current payables that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherCurrentReceivables


Monetary, instant, debit


label


Other current receivables


IAS 1.78 b Example




documentation


The amount of current other receivables. [Refer: Other receivables]




ifrs-full


OtherDebtInstrumentsHeld


Monetary, instant, debit


label


Other debt instruments held


IAS 1.112 c Common practice




documentation


The amount of debt instruments, including instruments called debt securities, held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]




ifrs-full


OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


(Monetary), duration


label


Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


IFRS 7.28 b Example, IFRS 7.IG14 Example




negatedLabel


Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss




documentation


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; Classes of financial instruments [domain]]




ifrs-full


OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows


(Monetary), instant, credit


label


Other differences to cash and cash equivalents in statement of cash flows


IAS 7.45 Common practice




negatedLabel


Other differences to cash and cash equivalents in statement of cash flows




documentation


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]




ifrs-full


OtherDisposalsOfAssetsMember


Member


label


Other disposals of assets [member]


IAS 10.22 c Example




documentation


This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherEmployeeExpense


Monetary, duration, debit


label


Other employee expense


IAS 19.5 Common practice




documentation


The amount of employee expenses that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherEnvironmentRelatedContingentLiabilityMember


Member


label


Other environment related contingent liability [member]


IAS 37.88 Common practice




documentation


This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


OtherEnvironmentRelatedProvisionMember


Member


label


Other environment related provision [member]


IAS 37.84 Common practice




documentation


This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Classes of other provisions [domain]]




ifrs-full


OtherEquityInterest


Monetary, instant, credit


label


Other equity interest


IAS 1.78 e Example




documentation


The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherEquityInterestMember


Member


label


Other equity interest [member]


IAS 1.106 Disclosure




documentation


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.




ifrs-full


OtherEquitySecuritiesMember


Member


label


Other equity securities [member]


IFRS 13.94 Example, IFRS 13.IE60 Example




documentation


This member stands for equity instruments that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherExpenseByFunction


(Monetary), duration, debit


label


Other expense, by function


IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure




negatedTerseLabel


Other expense




documentation


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.




ifrs-full


OtherExpenseByNature


(Monetary), duration, debit


label


Other expenses, by nature


IAS 1.102 Example, IAS 1.99 Disclosure




terseLabel


Other expenses




negatedTerseLabel


Other expenses




documentation


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]




ifrs-full


OtherFeeAndCommissionExpense


(Monetary), duration, debit


label


Other fee and commission expense


IAS 1.112 c Common practice




negatedLabel


Other fee and commission expense




documentation


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]




ifrs-full


OtherFeeAndCommissionIncome


Monetary, duration, credit


label


Other fee and commission income


IAS 1.112 c Common practice




documentation


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]




ifrs-full


OtherFinanceCost


Monetary, duration, debit


label


Other finance cost


IAS 1.112 c Common practice




documentation


The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]




ifrs-full


OtherFinanceIncome


Monetary, duration, credit


label


Other finance income


IAS 1.112 c Common practice




documentation


The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]




ifrs-full


OtherFinanceIncomeCost


Monetary, duration, credit


label


Other finance income (cost)


IAS 1.85 Common practice




documentation


The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]




ifrs-full


OtherFinancialAssets


Monetary, instant, debit


label


Other financial assets


IAS 1.54 d Disclosure




documentation


The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]




ifrs-full


OtherFinancialLiabilities


Monetary, instant, credit


label


Other financial liabilities


IAS 1.54 m Disclosure




documentation


The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]




ifrs-full


OtherGainsLosses


Monetary, duration, credit


label


Other gains (losses)


IAS 1.102 Common practice, IAS 1.103 Common practice




documentation


The gains (losses) that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherImpairedAssetsMember


Member


label


Other impaired assets [member]


IAS 36.127 Example




documentation


This member stands for impaired assets that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherIncome


Monetary, duration, credit


label


Other income


IAS 1.102 Example, IAS 1.103 Example, IAS 26.35 b (iv) Disclosure




documentation


The amount of operating income that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates


Monetary, duration, credit


label


Other income (expense) from subsidiaries, jointly controlled entities and associates


IAS 1.85 Common practice




documentation


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: Total for all associates [member]; Total for all subsidiaries [member]]




ifrs-full


OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


Monetary, duration


label


Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


IFRS 7.28 b Example, IFRS 7.IG14 Example




documentation


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; Classes of financial instruments [domain]]




ifrs-full


OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities


Monetary, duration, debit


label


Other inflows (outflows) of cash, classified as financing activities


IAS 7.21 Disclosure




terseLabel


Other inflows (outflows) of cash




documentation


Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities


Monetary, duration, debit


label


Other inflows (outflows) of cash, classified as investing activities


IAS 7.21 Disclosure




terseLabel


Other inflows (outflows) of cash




documentation


Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities


Monetary, duration, debit


label


Other inflows (outflows) of cash, classified as operating activities


IAS 7.14 Disclosure




terseLabel


Other inflows (outflows) of cash




documentation


Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherIntangibleAssets


Monetary, instant, debit


label


Other intangible assets


IAS 38.119 Common practice




documentation


The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]




ifrs-full


OtherIntangibleAssetsMember


Member


label


Other intangible assets [member]


IAS 38.119 Common practice




documentation


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]




ifrs-full


OtherInventories


Monetary, instant, debit


label


Other current inventories


IAS 2.37 Common practice




documentation


The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]




ifrs-full


OtherLiabilities


Monetary, instant, credit


label


Other liabilities


IAS 1.55 Common practice




documentation


The amount of liabilities that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherLongtermBenefits


Monetary, duration, debit


label


Other long-term employee benefits


IAS 19.158 Common practice




documentation


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]




ifrs-full


OtherLongtermProvisions


Monetary, instant, credit


label


Other non-current provisions


IAS 1.78 d Disclosure




documentation


The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]




ifrs-full


OtherMaterialActuarialAssumptions


Percent


label


Other material actuarial assumptions


IAS 19.144 Common practice




documentation


Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value]




ifrs-full


OtherMaterialActuarialAssumptionsMember


Member


label


Other material actuarial assumptions [member]


IAS 19.145 Common practice




documentation


This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [domain]]




ifrs-full


OtherMaterialNoncashItems


Monetary, duration, debit


label


Other material non-cash items


IFRS 8.23 i Disclosure, IFRS 8.28 e Disclosure




documentation


The amount of material non-cash items other than depreciation and amortisation.




ifrs-full


OtherNoncashEffectsSupplierFinanceArrangements


Monetary, duration, credit


label


Other non-cash effects, supplier finance arrangements


IAS 7.44H c Example




documentation


The amount of other non-cash effects that do not require the use of cash and cash equivalents on financial liabilities that are part of a supplier finance arrangement.




ifrs-full


OtherNoncurrentAssets


Monetary, instant, debit


label


Other non-current assets


IAS 1.55 Common practice




documentation


The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]




ifrs-full


OtherNoncurrentFinancialAssets


Monetary, instant, debit


label


Other non-current financial assets


IAS 1.54 d Disclosure




documentation


The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]




ifrs-full


OtherNoncurrentFinancialLiabilities


Monetary, instant, credit


label


Other non-current financial liabilities


IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure




documentation


The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]




ifrs-full


OtherNoncurrentLiabilities


Monetary, instant, credit


label


Other non-current liabilities


IAS 1.55 Common practice




documentation


The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]




ifrs-full


OtherNoncurrentNonfinancialAssets


Monetary, instant, debit


label


Other non-current non-financial assets


IAS 1.55 Common practice




documentation


The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]




ifrs-full


OtherNoncurrentNonfinancialLiabilities


Monetary, instant, credit


label


Other non-current non-financial liabilities


IAS 1.55 Common practice




documentation


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]




ifrs-full


OtherNoncurrentPayables


Monetary, instant, credit


label


Other non-current payables


IAS 1.55 Common practice




documentation


The amount of non-current payables that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherNoncurrentReceivables


Monetary, instant, debit


label


Other non-current receivables


IAS 1.78 b Example




documentation


The amount of non-current other receivables. [Refer: Other receivables]




ifrs-full


OtherNonfinancialAssets


Monetary, instant, debit


label


Other non-financial assets


IAS 1.55 Common practice




documentation


The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]




ifrs-full


OtherNonfinancialLiabilities


Monetary, instant, credit


label


Other non-financial liabilities


IAS 1.55 Common practice




documentation


The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]




ifrs-full


OtherOperatingIncomeExpense


Monetary, duration, credit


label


Other operating income (expense)


IAS 1.85 Common practice




documentation


The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherPayables


Monetary, instant, credit


label


Other payables


IAS 1.55 Common practice




documentation


Amounts payable that the entity does not separately disclose in the same statement or note.




ifrs-full


OtherPriceRiskMember


Member


label


Other price risk [member]


IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure




documentation


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]; Classes of financial instruments [domain]]




ifrs-full


OtherPropertyPlantAndEquipment


Monetary, instant, debit


label


Other property, plant and equipment


IAS 16.37 Common practice




documentation


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]




ifrs-full


OtherPropertyPlantAndEquipmentMember


Member


label


Other property, plant and equipment [member]


IAS 16.37 Common practice




documentation


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]




ifrs-full


OtherProvisions


Monetary, instant, credit


label


Other provisions


IAS 1.78 d Disclosure, IAS 37.84 a Disclosure




periodEndLabel


Other provisions at end of period




periodStartLabel


Other provisions at beginning of period




totalLabel


Total other provisions




documentation


The amount of provisions other than provisions for employee benefits. [Refer: Provisions]




ifrs-full


OtherProvisionsAbstract


 


label


Other provisions [abstract]


 




ifrs-full


OtherReceivables


Monetary, instant, debit


label


Other receivables


IAS 1.78 b Example




documentation


The amount receivable by the entity that it does not separately disclose in the same statement or note.




ifrs-full


OtherRegulatoryDeferralAccountCreditBalances


Monetary, instant, credit


label


Other regulatory deferral account credit balances


IFRS 14.25 Example, IFRS 14.IE5 Example




documentation


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]




ifrs-full


OtherRegulatoryDeferralAccountDebitBalances


Monetary, instant, debit


label


Other regulatory deferral account debit balances


IFRS 14.25 Example, IFRS 14.IE5 Example




documentation


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]




ifrs-full


OtherRelatedPartiesMember


Member


label


Other related parties [member]


IAS 24.19 g Disclosure




documentation


This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Total for all related parties [member]]




ifrs-full


OtherReserves


Monetary, instant, credit


label


Other reserves


IAS 1.78 e Example




documentation


A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]




ifrs-full


OtherReservesMember


Member


label


Other reserves [member]


IAS 1.106 Disclosure




documentation


This member stands for a component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]




ifrs-full


OtherRevenue


Monetary, duration, credit


label


Other revenue


IAS 1.112 c Common practice




documentation


The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]




ifrs-full


OtherReversalsOfProvisions


Monetary, duration, credit


label


Other reversals of provisions


IAS 1.98 g Disclosure




documentation


The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]




ifrs-full


OtherShorttermEmployeeBenefits


Monetary, duration, debit


label


Other short-term employee benefits


IAS 19.9 Common practice




documentation


The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve 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]




ifrs-full


OtherShorttermProvisions


Monetary, instant, credit


label


Other current provisions


IAS 1.78 d Disclosure




documentation


The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]




ifrs-full


OtherTangibleOrIntangibleAssetsTransferred


Monetary, instant, credit


label


Other tangible or intangible assets transferred


IFRS 3.B64 f (ii) Disclosure




documentation


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; Total for all business combinations [member]; Total for all subsidiaries [member]]




ifrs-full


OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome


Monetary, duration, debit


label


Other tax effects for reconciliation between accounting profit and tax expense (income)


IAS 12.81 c (i) Disclosure




documentation


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]




ifrs-full


OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome


Percent


label


Other tax rate effects for reconciliation between accounting profit and tax expense (income)


IAS 12.81 c (ii) Disclosure




documentation


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]




ifrs-full


OtherTemporaryDifferencesMember


Member


label


Other temporary differences [member]


IAS 12.81 g Common practice




documentation


This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]




ifrs-full


OtherTradingIncomeExpense


Monetary, duration, credit


label


Other trading income (expense)


IAS 1.112 c Common practice




documentation


The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]




ifrs-full


OtherWorkPerformedByEntityAndCapitalised


Monetary, duration, credit


label


Other work performed by entity and capitalised


IAS 1.85 Common practice, IAS 1.IG6 Example




documentation


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.




ifrs-full


OutflowsOfCashFromInvestingActivities


Monetary, duration, credit


label


Outflows of cash from investing activities


IAS 7.16 Common practice




documentation


The cash outflow for investing activities.




ifrs-full


OutputOfAgriculturalProduce


Decimal, duration


label


Output of agricultural produce


IAS 41.46 b (ii) Common practice




documentation


The output of entity’s agricultural produce.




ifrs-full


OutstandingBalancesForRelatedPartyTransactionsAbstract


 


label


Outstanding balances for related party transactions [abstract]


 




ifrs-full


OutstandingCommitmentsMadeByEntityRelatedPartyTransactions


Monetary, instant, credit


label


Outstanding commitments made by entity, related party transactions


IAS 24.18 b Disclosure




documentation


The amount of outstanding commitments made by the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions


Monetary, instant, credit


label


Outstanding commitments made on behalf of entity, related party transactions


IAS 24.18 b Disclosure




documentation


The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel


Monetary, instant, debit


label


Owner-occupied property measured using investment property fair value model


IAS 16.29B Disclosure




documentation


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]




ifrs-full


OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember


Member


label


Owner-occupied property measured using investment property fair value model [member]


IAS 16.29B Disclosure




documentation


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]




ifrs-full


ParentMember


Member


label


Parent [member]


IAS 24.19 a Disclosure




documentation


This member stands for an entity that controls one or more entities.




ifrs-full


ParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract


 


label


Participating equity instruments other than ordinary shares [abstract]


 




ifrs-full


ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions


Monetary, duration


label


Participation in defined benefit plan that shares risks between group entities, related party transactions


IAS 24.22 Example




commentaryGuidance


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




documentation


The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [domain]; Total for all related parties [member]]




ifrs-full


ParValuePerShare


Per share


label


Par value per share


IAS 1.79 a (iii) Disclosure




documentation


The nominal value per share.




ifrs-full


PastDueStatusAxis


Axis


label


Past due status [axis]


IFRS 7.35N Example




documentation


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




ifrs-full


PastDueStatusDomain


Domain [default]


label


Past due status [domain]


IFRS 7.35N Example




documentation


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.




ifrs-full


PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements


IAS 19.141 d Disclosure




netLabel


Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements




documentation


The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)]




ifrs-full


PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract


 


label


Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]


 




ifrs-full


PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans


Monetary, duration, debit


label


Past service cost and losses (gains) arising from settlements, defined benefit plans


IAS 19.135 b Common practice




totalLabel


Total past service cost and losses (gains) arising from settlements, defined benefit plans




documentation


The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements]




ifrs-full


PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract


 


label


Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract]


 




ifrs-full


PastServiceCostDefinedBenefitPlans


Monetary, duration, debit


label


Past service cost, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of expense (income) 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: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]




ifrs-full


PastServiceCostNetDefinedBenefitLiabilityAsset


Monetary, duration, credit


label


Increase (decrease) in net defined benefit liability (asset) resulting from past service cost


IAS 19.141 d Disclosure




documentation


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 [domain]]




ifrs-full


PayablesForPurchaseOfEnergy


Monetary, instant, credit


label


Payables for purchase of energy


IAS 1.78 Common practice




documentation


The amount of payables for the purchase of energy.




ifrs-full


PayablesForPurchaseOfNoncurrentAssets


Monetary, instant, credit


label


Payables for purchase of non-current assets


IAS 1.78 Common practice




documentation


The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]




ifrs-full


PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax


Monetary, instant, credit


label


Payables on social security and taxes other than income tax


IAS 1.78 Common practice




documentation


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.




ifrs-full


PaymentsForDebtIssueCosts


Monetary, duration, credit


label


Payments for debt issue costs


IAS 7.17 Common practice




documentation


The cash outflow for debt issue costs.




ifrs-full


PaymentsForDevelopmentProjectExpenditure


Monetary, duration, credit


label


Payments for development project expenditure


IAS 7.16 Common practice




documentation


The cash outflow for expenditure related to development projects.




ifrs-full


PaymentsForExplorationAndEvaluationExpenses


Monetary, duration, credit


label


Payments for exploration and evaluation expenses


IAS 7.14 Common practice




documentation


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.




ifrs-full


PaymentsForShareIssueCosts


Monetary, duration, credit


label


Payments for share issue costs


IAS 7.17 Common practice




documentation


The cash outflow for share issue costs.




ifrs-full


PaymentsFromChangesInOwnershipInterestsInSubsidiaries


(Monetary), duration, credit


label


Payments from changes in ownership interests in subsidiaries that do not result in loss of control


IAS 7.42A Disclosure, IAS 7.42B Disclosure




negatedLabel


Payments from changes in ownership interests in subsidiaries that do not result in loss of control




documentation


The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]]




ifrs-full


PaymentsFromContractsHeldForDealingOrTradingPurpose


(Monetary), duration, credit


label


Payments from contracts held for dealing or trading purpose


IAS 7.14 g Example




negatedLabel


Payments from contracts held for dealing or trading purpose




documentation


The cash outflow for contracts held for dealing or trading purposes.




ifrs-full


PaymentsFromPlanNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan


IAS 19.141 g Disclosure




negatedLabel


Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan




commentaryGuidance


Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.




documentation


The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]




ifrs-full


PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements


IAS 19.141 g Disclosure




negatedLabel


Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements




commentaryGuidance


Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.




documentation


The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [domain]]




ifrs-full


PaymentsInRespectOfSettlementsReimbursementRights


(Monetary), duration, credit


label


Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements


IAS 19.141 g Disclosure




negatedLabel


Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements




documentation


The decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [domain]]




ifrs-full


PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities


(Monetary), duration, credit


label


Payments of lease liabilities, classified as financing activities


IAS 7.17 e Example




negatedTerseLabel


Payments of lease liabilities




documentation


The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]




ifrs-full


PaymentsOfOtherEquityInstruments


(Monetary), duration, credit


label


Payments of other equity instruments


IAS 7.17 Common practice




negatedLabel


Payments of other equity instruments




documentation


The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.




ifrs-full


PaymentsRelatingToRoyaltiesFeesAndCommissions


Monetary, duration, credit


label


Payments relating to royalties, fees and commissions


IAS 7.14 Common practice




negatedLabel


Payments relating to royalties, fees and commissions




documentation


The cash outflow from royalties, fees and commissions.




ifrs-full


PaymentsToAcquireOrRedeemEntitysShares


(Monetary), duration, credit


label


Payments to acquire or redeem entity’s shares


IAS 7.17 b Example




negatedLabel


Payments to acquire or redeem entity’s shares




documentation


The cash outflow to acquire or redeem entity’s shares.




ifrs-full


PaymentsToAndOnBehalfOfEmployees


(Monetary), duration, credit


label


Payments to and on behalf of employees


IAS 7.14 d Example




negatedLabel


Payments to and on behalf of employees




documentation


The cash outflow to, and on behalf of, employees.




ifrs-full


PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale


(Monetary), duration, credit


label


Payments to manufacture or acquire assets held for rental to others and subsequently held for sale


IAS 7.14 Example




negatedLabel


Payments to manufacture or acquire assets held for rental to others and subsequently held for sale




documentation


The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.




ifrs-full


PaymentsToSuppliersForGoodsAndServices


(Monetary), duration, credit


label


Payments to suppliers for goods and services


IAS 7.14 c Example




negatedLabel


Payments to suppliers for goods and services




documentation


The cash outflow to suppliers for goods and services.




ifrs-full


PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees


Monetary, duration, credit


label


Payments to suppliers for goods and services and to and on behalf of employees


IAS 7.14 Common practice




documentation


The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.




ifrs-full


PensionDefinedBenefitPlansMember


Member


label


Pension defined benefit plans [member]


IAS 19.138 b Common practice




documentation


This member stands for pension defined benefit plans. [Refer: Defined benefit plans [domain]]




ifrs-full


PercentageOfEntitysRevenue


Percent


label


Percentage of entity’s revenue


IFRS 8.34 Common practice




documentation


The percentage of the entity’s revenue. [Refer: Revenue]




ifrs-full


PercentageOfReasonablyPossibleDecreaseInActuarialAssumption


Percent


label


Percentage of reasonably possible decrease in actuarial assumption


IAS 19.145 a Disclosure




documentation


The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]]




ifrs-full


PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


Percent


label


Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17


IFRS 17.128 a Disclosure




documentation


The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.




ifrs-full


PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets


Percent


label


Percentage of reasonably possible decrease in unobservable input, assets


IFRS 13.93 h (ii) Common practice




commentaryGuidance


Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements.




documentation


The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.




ifrs-full


PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments


Percent


label


Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments


IFRS 13.93 h (ii) Common practice




commentaryGuidance


Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements.




documentation


The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments.




ifrs-full


PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities


Percent


label


Percentage of reasonably possible decrease in unobservable input, liabilities


IFRS 13.93 h (ii) Common practice




commentaryGuidance


Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements.




documentation


The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.




ifrs-full


PercentageOfReasonablyPossibleIncreaseInActuarialAssumption


Percent


label


Percentage of reasonably possible increase in actuarial assumption


IAS 19.145 a Disclosure




documentation


The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]]




ifrs-full


PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


Percent


label


Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17


IFRS 17.128 a Disclosure




documentation


The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.




ifrs-full


PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets


Percent


label


Percentage of reasonably possible increase in unobservable input, assets


IFRS 13.93 h (ii) Common practice




commentaryGuidance


Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements.




documentation


The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.




ifrs-full


PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments


Percent


label


Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments


IFRS 13.93 h (ii) Common practice




commentaryGuidance


Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements.




documentation


The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments.




ifrs-full


PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities


Percent


label


Percentage of reasonably possible increase in unobservable input, liabilities


IFRS 13.93 h (ii) Common practice




commentaryGuidance


Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements.




documentation


The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.




ifrs-full


PercentageOfVotingEquityInterestsAcquired


Percent


label


Percentage of voting equity interests acquired


IFRS 3.B64 c Disclosure




documentation


The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]]




ifrs-full


PerformanceObligationsAxis


Axis


label


Performance obligations [axis]


IFRS 15.119 Disclosure




documentation


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




ifrs-full


PerformanceObligationsDomain


Domain [default]


label


Performance obligations [domain]


IFRS 15.119 Disclosure




documentation


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.




ifrs-full


PerformanceObligationsSatisfiedAtPointInTimeMember


Member


label


Performance obligations satisfied at point in time [member]


IFRS 15.125 Disclosure




documentation


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 [domain]]




ifrs-full


PerformanceObligationsSatisfiedOverTimeMember


Member


label


Performance obligations satisfied over time [member]


IFRS 15.124 Disclosure




documentation


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 [domain]]




ifrs-full


PeriodCoveredByFinancialStatements


Text


label


Period covered by financial statements


IAS 1.51 c Disclosure




documentation


The description of the period covered by the set of financial statements or notes.




ifrs-full


PlanAssetsAtFairValue


Monetary, instant, debit


label


Plan assets, at fair value


IAS 19.57 a Common practice




totalLabel


Total plan assets, at fair value




documentation


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]]




ifrs-full


PlanAssetsMember


Member


label


Plan assets [member]


IAS 19.140 a (i) Disclosure




documentation


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.




ifrs-full


PlantsMember


Member


label


Plants [member]


IAS 41.41 Common practice




documentation


This member stands for plants.




ifrs-full


PortfolioAndOtherManagementFeeIncome


Monetary, duration, credit


label


Portfolio and other management fee income


IAS 1.112 c Common practice




documentation


The amount of income recognised from portfolio and other management fees.




ifrs-full


PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents


Monetary, duration, credit


label


Portion of consideration paid (received) consisting of cash and cash equivalents


IAS 7.40 b Disclosure




documentation


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: Total for all subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]




ifrs-full


PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary


Monetary, duration, credit


label


Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary


IFRS 14.B28 Disclosure




documentation


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 [domain]; Total for all subsidiaries [member]]




ifrs-full


PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary


Monetary, duration, credit


label


Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary


IFRS 12.19 a Disclosure




documentation


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; Total for all subsidiaries [member]]




ifrs-full


PostemploymentBenefitExpenseDefinedBenefitPlans


Monetary, duration, debit


label


Post-employment benefit expense in profit or loss, defined benefit plans


IAS 19.135 b Common practice, IAS 19.5 Common practice




totalLabel


Total post-employment benefit expense in profit or loss, defined benefit plans




documentation


The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]




ifrs-full


PostemploymentBenefitExpenseDefinedBenefitPlansAbstract


 


label


Post-employment benefit expense in profit or loss, defined benefit plans [abstract]


 




ifrs-full


PostemploymentBenefitExpenseDefinedContributionPlans


Monetary, duration, debit


label


Post-employment benefit expense, defined contribution plans


IAS 19.53 Disclosure




documentation


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.




ifrs-full


PostemploymentBenefitExpenseInProfitOrLoss


Monetary, duration, debit


label


Post-employment benefit expense in profit or loss


IAS 19.5 Common practice




totalLabel


Total post-employment benefit expense in profit or loss




documentation


The amount of post-employment benefit expense included in profit or loss




ifrs-full


PostemploymentBenefitExpenseInProfitOrLossAbstract


 


label


Post-employment benefit expense in profit or loss [abstract]


 




ifrs-full


PostemploymentMedicalDefinedBenefitPlansMember


Member


label


Post-employment medical defined benefit plans [member]


IAS 19.138 b Example




documentation


This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [domain]]




ifrs-full


PotentialOrdinaryShareTransactionsMember


Member


label


Potential ordinary share transactions [member]


IAS 10.22 f Example




documentation


This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]




ifrs-full


PowerGeneratingAssetsMember


Member


label


Power generating assets [member]


IAS 16.37 Common practice




documentation


This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]




ifrs-full


PracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed


True/False


label


Practical expedient about existence of significant financing component has been used


IFRS 15.129 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the practical expedient about the existence of a significant financing component in a contract with a customer has been used.




ifrs-full


PracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed


True/False


label


Practical expedient about incremental costs of obtaining contract has been used


IFRS 15.129 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the practical expedient about the incremental costs of obtaining a contract with a customer has been used.




ifrs-full


PracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations


True/False


label


Practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations


IFRS 15.122 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations.




ifrs-full


PrecontractCostsMember


Member


label


Pre-contract costs [member]


IFRS 15.128 a Example




documentation


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]




ifrs-full


PreferenceSharesMember


Member


label


Preference shares [member]


IAS 1.79 a Common practice




documentation


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]]




ifrs-full


PrepaymentRiskMember


Member


label


Prepayment risk [member]


IFRS 7.40 a Example, IFRS 7.IG32 Example




documentation


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: Classes of financial instruments [domain]]




ifrs-full


Prepayments


Monetary, instant, debit


label


Prepayments


IAS 1.78 b Example




documentation


Receivables that represent amounts paid for goods and services before they have been delivered.




ifrs-full


PrepaymentsAndAccruedIncomeIncludingContractAssets


Monetary, instant, debit


label


Prepayments and accrued income including contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total prepayments and accrued income including contract assets




documentation


The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets]




ifrs-full


PrepaymentsAndAccruedIncomeIncludingContractAssetsAbstract


 


label


Prepayments and accrued income including contract assets [abstract]


 




ifrs-full


PrepaymentsAndAccruedIncomeOtherThanContractAssets


Monetary, instant, debit


label


Prepayments and accrued income other than contract assets


IAS 1.55 Common practice, IAS 1.78 Common practice




totalLabel


Total prepayments and accrued income other than contract assets




documentation


The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets]




ifrs-full


PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract


 


label


Prepayments and accrued income other than contract assets [abstract]


 




ifrs-full


PresentationCurrencyIsDifferentFromFunctionalCurrency


True/False


label


Presentation currency is different from functional currency


IAS 21.53 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the presentation currency is different from the functional currency.




ifrs-full


PresentationOfLeasesForLesseeAbstract


 


label


Presentation of leases for lessee [abstract]


 




ifrs-full


PresentValueOfDefinedBenefitObligationMember


Member


label


Present value of defined benefit obligation [member]


IAS 19.140 a (ii) Disclosure




documentation


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.




ifrs-full


PreviousGAAPMember


Member


label


Previous GAAP [member]


IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice




documentation


This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]




ifrs-full


PreviouslyStatedMember


Member


label


Previously stated [member]


IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure




documentation


This member stands for the information previously stated in the financial statements (i.e. before retrospective application or retrospective restatement).




ifrs-full


PriceIndexMovements


Pure


label


Price index movements


IAS 29.39 c Disclosure




documentation


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.




ifrs-full


PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash


Monetary, instant, credit


label


Prices specified in forward agreements to purchase financial assets for cash


IFRS 7.B11D b Example




documentation


Prices specified in forward agreements to purchase financial assets for cash.




ifrs-full


PrincipalPlaceOfBusiness


Text


label


Principal place of business


IAS 1.138 a Disclosure




documentation


The place where an entity principally conducts operations.




ifrs-full


PrincipalPlaceOfBusinessOfAssociate


Text


label


Principal place of business of associate


IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure




documentation


The principal place of business of an associate. [Refer: Principal place of business; Total for all associates [member]]




ifrs-full


PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse


Text


label


Principal place of business of entity whose consolidated financial statements have been produced for public use


IAS 27.16 a Disclosure




documentation


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]]




ifrs-full


PrincipalPlaceOfBusinessOfJointOperation


Text


label


Principal place of business of joint operation


IFRS 12.21 a (iii) Disclosure




documentation


The principal place of business of a joint operation. [Refer: Total for all joint operations [member]; Principal place of business]




ifrs-full


PrincipalPlaceOfBusinessOfJointVenture


Text


label


Principal place of business of joint venture


IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure




documentation


The principal place of business of a joint venture. [Refer: Principal place of business; Total for all joint ventures [member]]




ifrs-full


PrincipalPlaceOfBusinessOfSubsidiary


Text


label


Principal place of business of subsidiary


IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure




documentation


The principal place of business of a subsidiary. [Refer: Principal place of business; Total for all subsidiaries [member]]




ifrs-full


ProbabilityOfDefaultAxis


Axis


label


Probability of default [axis]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


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




ifrs-full


ProbabilityOfDefaultDomain


Domain [default]


label


Probability of default [domain]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


This member stands for the standard value for the “Probability of default” axis if no other member is used.




ifrs-full


ProbabilityOfDefaultMeasurementInputMember


Member


label


Probability of default, measurement input [member]


IFRS 13.93 d Example, IFRS 13.IE63 Example




documentation


This member stands for the probability of default used as a measurement input.




ifrs-full


ProbabilityOfDefaultMember


Member


label


Total for all probability of default [member]


IFRS 7.35M Example, IFRS 7.IG20C Example




documentation


This member stands for all probabilities of default.




ifrs-full


ProceedsFromBorrowingsClassifiedAsFinancingActivities


Monetary, duration, debit


label


Proceeds from borrowings, classified as financing activities


IAS 7.17 c Example




terseLabel


Proceeds from borrowings




documentation


The cash inflow from borrowings obtained. [Refer: Borrowings]




ifrs-full


ProceedsFromChangesInOwnershipInterestsInSubsidiaries


Monetary, duration, debit


label


Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control


IAS 7.42A Disclosure, IAS 7.42B Disclosure




documentation


The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]]




ifrs-full


ProceedsFromContributionsOfNoncontrollingInterests


Monetary, duration, debit


label


Proceeds from contributions of non-controlling interests


IAS 7.17 Common practice




documentation


The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]




ifrs-full


ProceedsFromCurrentBorrowings


Monetary, duration, debit


label


Proceeds from current borrowings


IAS 7.17 Common practice




documentation


The cash inflow from current borrowings obtained. [Refer: Current borrowings]




ifrs-full


ProceedsFromDisposalOfExplorationAndEvaluationAssets


Monetary, duration, debit


label


Proceeds from disposal of exploration and evaluation assets


IAS 7.16 Common practice




documentation


The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]




ifrs-full


ProceedsFromDisposalOfMiningAssets


Monetary, duration, debit


label


Proceeds from disposal of mining assets


IAS 7.16 Common practice




documentation


The cash inflow from the disposal of mining assets. [Refer: Mining assets]




ifrs-full


ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations


Monetary, duration, debit


label


Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations


IAS 7.16 Common practice




documentation


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]




ifrs-full


ProceedsFromDisposalOfOilAndGasAssets


Monetary, duration, debit


label


Proceeds from disposal of oil and gas assets


IAS 7.16 Common practice




documentation


The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]




ifrs-full


ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets


Monetary, duration, debit


label


Proceeds from disposal or maturity of available-for-sale financial assets


Expired 2023-01-01 IAS 7.16 Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]




ifrs-full


ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets


Monetary, duration, debit


label


Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets


IAS 7.16 Common practice




documentation


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]




ifrs-full


ProceedsFromExerciseOfOptions


Monetary, duration, debit


label


Proceeds from exercise of options


IAS 7.17 Common practice




documentation


The cash inflow from the exercise of options.




ifrs-full


ProceedsFromExerciseOfWarrants


Monetary, duration, debit


label


Proceeds from exercise of warrants


IAS 7.17 Common practice




documentation


The cash inflow from the exercise of share purchase warrants.




ifrs-full


ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities


Monetary, duration, debit


label


Proceeds from government grants, classified as financing activities


IAS 20.28 Common practice




terseLabel


Proceeds from government grants




documentation


The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]




ifrs-full


ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from government grants, classified as investing activities


IAS 20.28 Common practice




terseLabel


Proceeds from government grants




documentation


The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]




ifrs-full


ProceedsFromIssueOfBondsNotesAndDebentures


Monetary, duration, debit


label


Proceeds from issue of bonds, notes and debentures


IAS 7.17 Common practice




documentation


The cash inflow from the issuing of bonds, notes and debentures.




ifrs-full


ProceedsFromIssueOfOrdinaryShares


Monetary, duration, debit


label


Proceeds from issue of ordinary shares


IAS 7.17 Common practice




documentation


The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]




ifrs-full


ProceedsFromIssueOfPreferenceShares


Monetary, duration, debit


label


Proceeds from issue of preference shares


IAS 7.17 Common practice




documentation


The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]




ifrs-full


ProceedsFromIssueOfRegulatoryCapitalEquity


Monetary, duration, debit


label


Proceeds from issue of regulatory capital, equity


IAS 7.17 Common practice




documentation


The cash inflow from the issue of regulatory capital, classified as equity instruments.




ifrs-full


ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities


Monetary, duration, debit


label


Proceeds from issue of regulatory capital, financial liabilities


IAS 7.17 Common practice




documentation


The cash inflow from the issue of regulatory capital, classified as financial liabilities.




ifrs-full


ProceedsFromIssueOfSubordinatedLiabilities


Monetary, duration, debit


label


Proceeds from issue of subordinated liabilities


IAS 7.17 Common practice




documentation


The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]




ifrs-full


ProceedsFromIssuingOtherEquityInstruments


Monetary, duration, debit


label


Proceeds from issuing other equity instruments


IAS 7.17 a Example




documentation


The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.




ifrs-full


ProceedsFromIssuingShares


Monetary, duration, debit


label


Proceeds from issuing shares


IAS 7.17 a Example




documentation


The cash inflow from issuing shares.




ifrs-full


ProceedsFromNoncurrentBorrowings


Monetary, duration, debit


label


Proceeds from non-current borrowings


IAS 7.17 Common practice




documentation


The cash inflow from non-current borrowings obtained. [Refer: Borrowings]




ifrs-full


ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from sales of other long-term assets, classified as investing activities


IAS 7.16 b Example




terseLabel


Proceeds from sales of other long-term assets




documentation


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]




ifrs-full


ProceedsFromSaleOrIssueOfTreasuryShares


Monetary, duration, debit


label


Proceeds from sale or issue of treasury shares


IAS 7.17 Common practice




documentation


The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]




ifrs-full


ProceedsFromSalesOfBiologicalAssets


Monetary, duration, debit


label


Proceeds from sales of biological assets


IAS 7.16 Common practice




documentation


The cash inflow from sales of biological assets. [Refer: Biological assets]




ifrs-full


ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from sales of intangible assets, classified as investing activities


IAS 7.16 b Example




terseLabel


Proceeds from sales of intangible assets




documentation


The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]




ifrs-full


ProceedsFromSalesOfInterestsInAssociates


Monetary, duration, debit


label


Proceeds from sales of interests in associates


IAS 7.16 Common practice




documentation


The cash inflow from sales of interests in associates. [Refer: Total for all associates [member]]




ifrs-full


ProceedsFromSalesOfInvestmentProperty


Monetary, duration, debit


label


Proceeds from sales of investment property


IAS 7.16 Common practice




documentation


The cash inflow from sales of investment property. [Refer: Investment property]




ifrs-full


ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod


Monetary, duration, debit


label


Proceeds from sales of investments accounted for using equity method


IAS 7.16 Common practice




documentation


The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]




ifrs-full


ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


Monetary, duration, debit


label


Proceeds from sales of investments other than investments accounted for using equity method


IAS 7.16 Common practice




documentation


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]




ifrs-full


ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from sales of property, plant and equipment, classified as investing activities


IAS 7.16 b Example




terseLabel


Proceeds from sales of property, plant and equipment




documentation


The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]




ifrs-full


ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities


IAS 7.16 Common practice




documentation


The cash inflow from sales or maturity of financial assets measured at amortised cost, classified as investing activities.




ifrs-full


ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities


IAS 7.16 Common practice




documentation


The cash inflow from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities.




ifrs-full


ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities


IAS 7.16 Common practice




documentation


The cash inflow from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities.




ifrs-full


ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities


Monetary, duration, debit


label


Proceeds from sales or maturity of financial instruments, classified as investing activities


IAS 7.16 Common practice




documentation


The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Classes of financial instruments [domain]]




ifrs-full


ProceedsFromTransferActivity


Monetary, duration, debit


label


Proceeds from transfer activity during period representing greatest transfer activity


IFRS 7.42G c (iii) Disclosure




documentation


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]




ifrs-full


ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities


Monetary, duration, credit


label


Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities


IAS 16.74A b Disclosure




documentation


The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.




ifrs-full


ProductionSupplies


Monetary, instant, debit


label


Current production supplies


IAS 1.78 c Example, IAS 2.37 Common practice




documentation


A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]




ifrs-full


ProductsAndServicesAxis


Axis


label


Products and services [axis]


IFRS 15.B89 a Example, IFRS 8.32 Disclosure




documentation


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




ifrs-full


ProductsAndServicesDomain


Domain [default]


label


Products and services [domain]


IFRS 15.B89 a Example, IFRS 8.32 Disclosure




documentation


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.




ifrs-full


ProfessionalFeesExpense


Monetary, duration, debit


label


Professional fees expense


IAS 1.112 c Common practice




documentation


The amount of fees paid or payable for professional services.




ifrs-full


ProfitLoss


Monetary, duration, credit


label


Profit (loss)


IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 1.32 a (ii) Disclosure, IFRS 17.113 b Example, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure




totalLabel


Profit (loss)




documentation


The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]




ifrs-full


ProfitLossAbstract


 


label


Profit (loss) [abstract]


 




ifrs-full


ProfitLossAttributableToAbstract


 


label


Profit (loss), attributable to [abstract]


 




ifrs-full


ProfitLossAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Profit (loss), attributable to non-controlling interests


IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure




documentation


The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]




ifrs-full


ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity


Monetary, duration, credit


label


Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share


IAS 33.70 a Disclosure




totalLabel


Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share




documentation


The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]




ifrs-full


ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract


 


label


Profit (loss), attributable to ordinary equity holders of parent entity [abstract]


 




ifrs-full


ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects


Monetary, duration, credit


label


Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share


IAS 33.70 a Disclosure




totalLabel


Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share




documentation


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)]




ifrs-full


ProfitLossAttributableToOwnersOfParent


Monetary, duration, credit


label


Profit (loss), attributable to owners of parent


IAS 1.81B a (ii) Disclosure




documentation


The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]




ifrs-full


ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract


 


label


Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract]


 




ifrs-full


ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument


(Monetary), duration


label


Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument


IAS 33.70 a Common practice, IAS 33.A14 Common practice




negatedLabel


Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument




totalLabel


Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets.




documentation


The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]




ifrs-full


ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument


Monetary, duration, credit


label


Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument


IAS 33.A14 Common practice




totalLabel


Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument




documentation


The profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]




ifrs-full


ProfitLossBeforeTax


Monetary, duration, credit


label


Profit (loss) before tax


IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.23 Example, IFRS 8.28 b Example




totalLabel


Profit (loss) before tax




documentation


The profit (loss) before tax expense or income. [Refer: Profit (loss)]




ifrs-full


ProfitLossFromContinuingOperations


Monetary, duration, credit


label


Profit (loss) from continuing operations


IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure




totalLabel


Profit (loss) from continuing operations




documentation


The profit (loss) from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss)]




ifrs-full


ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Profit (loss) from continuing operations attributable to non-controlling interests


IFRS 5 – Example 11 Example, IFRS 5.33 d Example




documentation


The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]




ifrs-full


ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity


Monetary, duration, credit


label


Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share


IAS 33.70 a Disclosure




documentation


The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss) from continuing operations]




ifrs-full


ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects


Monetary, duration, credit


label


Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share


IAS 33.70 a Disclosure




documentation


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]




ifrs-full


ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument


Monetary, duration, credit


label


Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument


IAS 33.A14 Common practice




documentation


The profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]




ifrs-full


ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument


Monetary, duration, credit


label


Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument


IAS 33.A14 Common practice




documentation


The profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]




ifrs-full


ProfitLossFromDiscontinuedOperations


Monetary, duration, credit


label


Profit (loss) from discontinued operations


IAS 1.82 ea Disclosure, IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure




documentation


The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests


Monetary, duration, credit


label


Profit (loss) from discontinued operations attributable to non-controlling interests


IFRS 5 – Example 11 Example, IFRS 5.33 d Example




documentation


The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity


Monetary, duration, credit


label


Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share


IAS 33.70 a Disclosure




documentation


The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects


Monetary, duration, credit


label


Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share


IAS 33.70 a Disclosure




documentation


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]




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument


Monetary, duration, credit


label


Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument


IAS 33.A14 Common practice




documentation


The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument


Monetary, duration, credit


label


Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument


IAS 33.A14 Common practice




documentation


The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]




ifrs-full


ProfitLossFromOperatingActivities


Monetary, duration, credit


label


Profit (loss) from operating activities


IAS 1.85 Common practice, IAS 32.IE33 Example




totalLabel


Profit (loss) from operating activities




documentation


The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]




ifrs-full


ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax


Monetary, duration, credit


label


Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax


IFRS 14.23 Disclosure




documentation


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)]




ifrs-full


ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests


Monetary, duration, credit


label


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


IFRS 14.23 Example, IFRS 14.IE1 Example




documentation


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]




ifrs-full


ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent


Monetary, duration, credit


label


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


IFRS 14.23 Example, IFRS 14.IE1 Example




documentation


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]




ifrs-full


ProfitLossOfAcquiree


Monetary, duration, credit


label


Profit (loss) of acquiree since acquisition date


IFRS 3.B64 q (i) Disclosure




documentation


The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]




ifrs-full


ProfitLossOfCombinedEntity


Monetary, duration, credit


label


Profit (loss) of combined entity as if combination occurred at beginning of period


IFRS 3.B64 q (ii) Disclosure




documentation


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: Total for all business combinations [member]; Profit (loss)]




ifrs-full


ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011


Monetary, duration, credit


label


Profit (loss) recognised on exchanging construction services for financial asset


SIC 29.6A Disclosure




documentation


The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)]




ifrs-full


ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011


Monetary, duration, credit


label


Profit (loss) recognised on exchanging construction services for intangible asset


SIC 29.6A Disclosure




documentation


The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)]




ifrs-full


ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments


Monetary, duration, credit


label


Profit (loss) on disposal of investments and changes in value of investments


IAS 26.35 b (ix) Disclosure




documentation


The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]




ifrs-full


ProgrammingAssets


Monetary, instant, debit


label


Programming assets


IAS 1.55 Common practice




documentation


The amount of assets relating to programming. [Refer: Assets]




ifrs-full


PropertyAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Real estate, amount contributed to fair value of plan assets


IAS 19.142 d Example




documentation


The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]




ifrs-full


PropertyDevelopmentAndProjectManagementExpense


Monetary, duration, debit


label


Property development and project management expense


IAS 1.85 Common practice




documentation


The amount of expense arising from property development and project management.




ifrs-full


PropertyDevelopmentAndProjectManagementIncome


Monetary, duration, credit


label


Property development and project management income


IAS 1.85 Common practice




documentation


The amount of income arising from property development and project management.




ifrs-full


PropertyIntendedForSaleInOrdinaryCourseOfBusiness


Monetary, instant, debit


label


Property intended for sale in ordinary course of business


IAS 1.55 Common practice




documentation


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.




ifrs-full


PropertyManagementExpense


Monetary, duration, debit


label


Property management expense


IAS 1.112 c Common practice




documentation


The amount of expense relating to property management. Property is land or a building – or part of a building – or both.




ifrs-full


PropertyPlantAndEquipment


Monetary, instant, debit


label


Property, plant and equipment


IAS 1.54 a Disclosure, IAS 16.73 e Disclosure




periodEndLabel


Property, plant and equipment at end of period




periodStartLabel


Property, plant and equipment at beginning of period




totalLabel


Total property, plant and equipment




documentation


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. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]




ifrs-full


PropertyPlantAndEquipmentAbstract


 


label


Property, plant and equipment [abstract]


 




ifrs-full


PropertyPlantAndEquipmentByOperatingLeaseStatusAxis


Axis


label


Property, plant and equipment by operating lease status [axis]


IFRS 16.95 Disclosure




documentation


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




ifrs-full


PropertyPlantAndEquipmentByOperatingLeaseStatusDomain


Domain [default]


label


Property, plant and equipment by operating lease status [domain]


IFRS 16.95 Disclosure




documentation


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]




ifrs-full


PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets


Monetary, instant, debit


label


Property, plant and equipment, revalued assets, at cost


IAS 16.77 e Disclosure




documentation


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]




ifrs-full


PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse


Monetary, instant, debit


label


Property, plant and equipment, assets retired from active use and not classified as held for sale


IAS 16.79 c Example




documentation


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]




ifrs-full


PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets


Monetary, instant, debit


label


Property, plant and equipment, revalued assets


IAS 16.77 Disclosure




documentation


The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]




ifrs-full


PropertyPlantAndEquipmentExpendituresRecognisedForConstructions


Monetary, instant, debit


label


Property, plant and equipment, expenditures recognised in course of its construction


IAS 16.74 b Disclosure




documentation


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]




ifrs-full


PropertyPlantAndEquipmentFairValueUsedAsDeemedCost


Monetary, instant, debit


label


Property, plant and equipment fair value used as deemed cost


IFRS 1.30 Disclosure




documentation


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]




ifrs-full


PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated


Monetary, instant, debit


label


Property, plant and equipment, gross carrying amount of fully depreciated assets still in use


IAS 16.79 b Example




documentation


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]




ifrs-full


PropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, instant, debit


label


Property, plant and equipment including right-of-use assets


IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure




periodEndLabel


Property, plant and equipment including right-of-use assets at end of period




periodStartLabel


Property, plant and equipment including right-of-use assets at beginning of period




documentation


The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]




ifrs-full


PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis


Axis


label


Property, plant and equipment including right-of-use assets [axis]


IAS 16.73 e Common practice




documentation


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




ifrs-full


PropertyPlantAndEquipmentIncludingRightofuseAssetsDomain


Domain [default]


label


Property, plant and equipment including right-of-use assets [domain]


IAS 16.73 e Common practice




documentation


This member stands for a class of asset representing property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


PropertyPlantAndEquipmentMember


Member


label


Property, plant and equipment [member]


IAS 16.73 Disclosure, IAS 36.127 Example, IFRS 16.53 Example




documentation


This member stands for property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember


Member


label


Property, plant and equipment not subject to operating leases [member]


IFRS 16.95 Disclosure




documentation


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]




ifrs-full


PropertyPlantAndEquipmentPledgedAsSecurity


Monetary, instant, debit


label


Property, plant and equipment, pledged as security


IAS 16.74 a Disclosure




documentation


The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]




ifrs-full


PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Property, plant and equipment recognised as of acquisition date


IFRS 3.B64 i Example, IFRS 3.IE72 Example




documentation


The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]]




ifrs-full


PropertyPlantAndEquipmentRestrictionsOnTitle


Monetary, instant, debit


label


Property, plant and equipment, restrictions on title


IAS 16.74 a Disclosure




documentation


The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]




ifrs-full


PropertyPlantAndEquipmentRevaluationAbstract


 


label


Property, plant and equipment, revaluation [abstract]


 




ifrs-full


PropertyPlantAndEquipmentRevaluationSurplus


Monetary, instant, credit


label


Property, plant and equipment, revaluation surplus


IAS 16.77 f Disclosure




documentation


The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]




ifrs-full


PropertyPlantAndEquipmentSubjectToOperatingLeasesMember


Member


label


Property, plant and equipment subject to operating leases [member]


IFRS 16.95 Disclosure




documentation


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]




ifrs-full


PropertyPlantAndEquipmentTemporarilyIdle


Monetary, instant, debit


label


Property, plant and equipment, temporarily idle


IAS 16.79 a Example




documentation


The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


PropertyServiceChargeExpense


(Monetary), duration, debit


label


Property service charge expense


IAS 1.112 c Common practice




negatedLabel


Property service charge expense




documentation


The amount of expense arising from charges related to servicing of property.




ifrs-full


PropertyServiceChargeIncome


Monetary, duration, credit


label


Property service charge income


IAS 1.112 c Common practice




documentation


The amount of income arising from charges related to servicing of property.




ifrs-full


PropertyServiceChargeIncomeExpense


Monetary, duration, credit


label


Property service charge income (expense)


IAS 1.112 c Common practice




netLabel


Net property service charge income (expense)




documentation


The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]




ifrs-full


PropertyServiceChargeIncomeExpenseAbstract


 


label


Property service charge income (expense) [abstract]


 




ifrs-full


PropertyTaxExpense


Monetary, duration, debit


label


Property tax expense


IAS 1.85 Common practice




documentation


The amount of tax expense levied on property. Property is land or a building – or part of a building – or both.




ifrs-full


ProportionOfOwnershipInterestInAssociate


Percent


label


Proportion of ownership interest in associate


IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure




documentation


The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]]




ifrs-full


ProportionOfOwnershipInterestInJointOperation


Percent


label


Proportion of ownership interest in joint operation


IFRS 12.21 a (iv) Disclosure




documentation


The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Total for all joint operations [member]]




ifrs-full


ProportionOfOwnershipInterestInJointVenture


Percent


label


Proportion of ownership interest in joint venture


IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure




documentation


The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]]




ifrs-full


ProportionOfOwnershipInterestInSubsidiary


Percent


label


Proportion of ownership interest in subsidiary


IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure




documentation


The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]




ifrs-full


ProportionOfOwnershipInterestsHeldByNoncontrollingInterests


Percent


label


Proportion of ownership interests held by non-controlling interests


IFRS 12.12 c Disclosure




documentation


The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests]




ifrs-full


ProportionOfVotingPowerHeldInAssociate


Percent


label


Proportion of voting rights held in associate


IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure




documentation


The proportion of the voting rights in an associate held by the entity. [Refer: Total for all associates [member]]




ifrs-full


ProportionOfVotingPowerHeldInSubsidiary


Percent


label


Proportion of voting rights held in subsidiary


IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure




documentation


The proportion of the voting rights in a subsidiary held by the entity. [Refer: Total for all subsidiaries [member]]




ifrs-full


ProportionOfVotingRightsHeldByNoncontrollingInterests


Percent


label


Proportion of voting rights held by non-controlling interests


IFRS 12.12 d Disclosure




documentation


The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests]




ifrs-full


ProportionOfVotingRightsHeldInJointOperation


Percent


label


Proportion of voting rights held in joint operation


IFRS 12.21 a (iv) Disclosure




documentation


The proportion of the voting rights in a joint operation held by the entity. [Refer: Total for all joint operations [member]]




ifrs-full


ProportionOfVotingRightsHeldInJointVenture


Percent


label


Proportion of voting rights held in joint venture


IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure




documentation


The proportion of the voting rights in a joint venture held by the entity. [Refer: Total for all joint ventures [member]]




ifrs-full


ProvisionForCreditCommitmentsMember


Member


label


Provision for credit commitments [member]


IAS 37.84 Common practice




documentation


This member stands for a provision for credit commitments entered into by the entity. [Refer: Classes of other provisions [domain]]




ifrs-full


ProvisionForDecommissioningRestorationAndRehabilitationCosts


Monetary, instant, credit


label


Provision for decommissioning, restoration and rehabilitation costs


IAS 37 – D Examples: disclosures Example, IAS 37.87 Example




totalLabel


Total provision for decommissioning, restoration and rehabilitation costs




documentation


The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]




ifrs-full


ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract


 


label


Provision for decommissioning, restoration and rehabilitation costs [abstract]


 




ifrs-full


ProvisionForDecommissioningRestorationAndRehabilitationCostsMember


Member


label


Provision for decommissioning, restoration and rehabilitation costs [member]


IAS 37 – D Examples: disclosures Example, IAS 37.87 Example




documentation


This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of other provisions [domain]]




ifrs-full


ProvisionForTaxesOtherThanIncomeTaxMember


Member


label


Provision for taxes other than income tax [member]


IAS 37.84 Common practice




documentation


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: Classes of other provisions [domain]]




ifrs-full


ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions


Monetary, duration


label


Provision of guarantees or collateral by entity, related party transactions


IAS 24.21 h Example




commentaryGuidance


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




documentation


The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]




ifrs-full


ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions


Monetary, duration


label


Provision of guarantees or collateral to entity, related party transactions


IAS 24.21 h Example




commentaryGuidance


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




documentation


The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]




ifrs-full


Provisions


Monetary, instant, credit


label


Provisions


IAS 1.54 l Disclosure




totalLabel


Total provisions




documentation


The amount of liabilities of uncertain timing or amount, including provisions for employee benefits.




ifrs-full


ProvisionsAbstract


 


label


Provisions [abstract]


 




ifrs-full


ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction


Monetary, instant, credit


label


Provisions for doubtful debts related to outstanding balances of related party transaction


IAS 24.18 c Disclosure




documentation


The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]




ifrs-full


ProvisionsForEmployeeBenefits


Monetary, instant, credit


label


Provisions for employee benefits


IAS 1.78 d Disclosure




documentation


The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]




ifrs-full


ProvisionUsedOtherProvisions


(Monetary), duration, debit


label


Provision used, other provisions


IAS 37.84 c Disclosure




negatedLabel


Provision used, other provisions




documentation


The amount used (i.e. incurred and charged against the provision) for other provisions. [Refer: Other provisions]




ifrs-full


PurchasedCallOptionsMember


Member


label


Purchased call options [member]


IFRS 7.B33 Example, IFRS 7.IG40B Example




documentation


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]]




ifrs-full


PurchaseOfAvailableforsaleFinancialAssets


Monetary, duration, credit


label


Purchase of available-for-sale financial assets


Expired 2023-01-01 IAS 7.16 Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]




ifrs-full


PurchaseOfBiologicalAssets


Monetary, duration, credit


label


Purchase of biological assets


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of biological assets. [Refer: Biological assets]




ifrs-full


PurchaseOfExplorationAndEvaluationAssets


Monetary, duration, credit


label


Purchase of exploration and evaluation assets


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]




ifrs-full


PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities


Monetary, duration, credit


label


Purchase of financial assets measured at amortised cost, classified as investing activities


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of financial assets measured at amortised cost, classified as investing activities.




ifrs-full


PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities


Monetary, duration, credit


label


Purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities.




ifrs-full


PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities


Monetary, duration, credit


label


Purchase of financial assets measured at fair value through profit or loss, classified as investing activities


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of financial assets measured at fair value through profit or loss, classified as investing activities.




ifrs-full


PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities


Monetary, duration, credit


label


Purchase of financial instruments, classified as investing activities


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities


(Monetary), duration, credit


label


Purchase of intangible assets, classified as investing activities


IAS 7.16 a Example




negatedTerseLabel


Purchase of intangible assets




documentation


The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]




ifrs-full


PurchaseOfInterestsInAssociates


Monetary, duration, credit


label


Purchase of interests in associates


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of interests in associates. [Refer: Total for all associates [member]]




ifrs-full


PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod


Monetary, duration, credit


label


Purchase of interests in investments accounted for using equity method


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]




ifrs-full


PurchaseOfInvestmentProperty


Monetary, duration, credit


label


Purchase of investment property


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of investment property. [Refer: Investment property]




ifrs-full


PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


Monetary, duration, credit


label


Purchase of investments other than investments accounted for using equity method


IAS 7.16 Common practice




documentation


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]




ifrs-full


PurchaseOfMiningAssets


Monetary, duration, credit


label


Purchase of mining assets


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of mining assets. [Refer: Mining assets]




ifrs-full


PurchaseOfOilAndGasAssets


Monetary, duration, credit


label


Purchase of oil and gas assets


IAS 7.16 Common practice




documentation


The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]




ifrs-full


PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities


(Monetary), duration, credit


label


Purchase of other long-term assets, classified as investing activities


IAS 7.16 a Example




negatedTerseLabel


Purchase of other long-term assets




documentation


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]




ifrs-full


PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities


(Monetary), duration, credit


label


Purchase of property, plant and equipment, classified as investing activities


IAS 7.16 a Example




negatedTerseLabel


Purchase of property, plant and equipment




documentation


The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]




ifrs-full


PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets


Monetary, duration, credit


label


Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets


IAS 7.16 Common practice




documentation


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]




ifrs-full


PurchaseOfTreasuryShares


Monetary, duration, debit


label


Purchase of treasury shares


IAS 1.106 d Common practice




documentation


The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]




ifrs-full


PurchasesFairValueMeasurementAssets


Monetary, duration, debit


label


Purchases, fair value measurement, assets


IFRS 13.93 e (iii) Disclosure




documentation


The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]




ifrs-full


PurchasesFairValueMeasurementEntitysOwnEquityInstruments


Monetary, duration, credit


label


Purchases, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (iii) Disclosure




documentation


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]; Classes of entity’s own equity instruments [domain]]




ifrs-full


PurchasesFairValueMeasurementLiabilities


Monetary, duration, credit


label


Purchases, fair value measurement, liabilities


IFRS 13.93 e (iii) Disclosure




documentation


The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]




ifrs-full


PurchasesOfGoodsRelatedPartyTransactions


Monetary, duration, debit


label


Purchases of goods, related party transactions


IAS 24.21 a Example




documentation


The amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions


Monetary, duration, debit


label


Purchases of property and other assets, related party transactions


IAS 24.21 b Example




documentation


The amount of property and other assets purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Qualifying insurance policies, amount contributed to fair value of plan assets


IAS 19.142 Common practice, IAS 19.8 Common practice




documentation


The amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]




ifrs-full


QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets


Percent


label


Qualifying insurance policies, percentage contributed to fair value of plan assets


IAS 19.142 Common practice, IAS 19.8 Common practice




documentation


The percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets]




ifrs-full


QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively


Text


label


Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively


IFRS 15.C6 b Disclosure




documentation


The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.




ifrs-full


QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets


Text


label


Qualitative information about continuing involvement in derecognised financial assets


IFRS 7.42E f Disclosure




documentation


Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]




ifrs-full


QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital


Text


label


Qualitative information about entity’s objectives, policies and processes for managing capital


IAS 1.135 a Disclosure




documentation


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 [domain]]




ifrs-full


QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory


Text block


label


Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]


IFRS 7.24J b (iii) Disclosure




documentation


The quantitative information about derivatives that have yet to transition to an alternative benchmark rate.




ifrs-full


QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory


Text block


label


Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block]


IFRS 7.24J b (i) Disclosure




documentation


The quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate.




ifrs-full


QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory


Text block


label


Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block]


IFRS 7.24J b (ii) Disclosure




documentation


The quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate.




ifrs-full


RangeAxis


Axis


label


Range [axis]


IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice




documentation


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




ifrs-full


RangeDomain


Domain [default]


label


Range [domain]


IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice




documentation


This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used.




ifrs-full


RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost


Text


label


Range of estimates within which fair value is likely to lie for biological assets, at cost


IAS 41.54 c Disclosure




documentation


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]




ifrs-full


RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel


Text


label


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


IAS 40.78 c Disclosure




documentation


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]




ifrs-full


RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel


Text


label


Range of estimates within which fair value is likely to lie for investment property, cost model


IAS 40.79 e (iii) Disclosure




documentation


The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]




ifrs-full


RangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated


True/False


label


Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated


IFRS 3.B64 g (iii) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.




ifrs-full


RangesOfExercisePricesForOutstandingShareOptionsAxis


Axis


label


Ranges of exercise prices for outstanding share options [axis]


IFRS 2.45 d Disclosure




documentation


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




ifrs-full


RangesOfExercisePricesForOutstandingShareOptionsDomain


Domain [default]


label


Ranges of exercise prices for outstanding share options [domain]


IFRS 2.45 d Disclosure




documentation


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: Range [domain]]




ifrs-full


RatedCreditExposures


Monetary, instant


label


Rated credit exposures


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]




ifrs-full


RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances


Percent


label


Rate of return used to reflect time value of money, regulatory deferral account balances


IFRS 14.33 b Disclosure




documentation


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 [domain]]




ifrs-full


RawMaterials


Monetary, instant, debit


label


Current raw materials


IAS 1.78 c Example, IAS 2.37 Common practice




documentation


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]




ifrs-full


RawMaterialsAndConsumablesUsed


(Monetary), duration, debit


label


Raw materials and consumables used


IAS 1.102 Example, IAS 1.99 Disclosure




negatedLabel


Raw materials and consumables used




documentation


The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]




ifrs-full


RealEstatePercentageContributedToFairValueOfPlanAssets


Percent


label


Real estate, percentage contributed to fair value of plan assets


IAS 19.142 d Common practice




documentation


The percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Real estate, amount contributed to fair value of plan assets]




ifrs-full


ReceiptsFromContractsHeldForDealingOrTradingPurpose


Monetary, duration, debit


label


Receipts from contracts held for dealing or trading purposes


IAS 7.14 g Example




documentation


The cash inflow from contracts held for dealing or trading purposes.




ifrs-full


ReceiptsFromRentsAndSubsequentSalesOfSuchAssets


Monetary, duration, debit


label


Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale


IAS 7.14 Example




documentation


The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.




ifrs-full


ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue


Monetary, duration, debit


label


Receipts from royalties, fees, commissions and other revenue


IAS 7.14 b Example




documentation


The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]




ifrs-full


ReceiptsFromSalesOfGoodsAndRenderingOfServices


Monetary, duration, debit


label


Receipts from sales of goods and rendering of services


IAS 7.14 a Example




documentation


The cash inflow from sales of goods and rendering of services.




ifrs-full


ReceivablesDueFromAssociates


Monetary, instant, debit


label


Receivables due from associates


IAS 1.78 b Common practice




documentation


The amount of receivables due from associates. [Refer: Total for all associates [member]]




ifrs-full


ReceivablesDueFromJointVentures


Monetary, instant, debit


label


Receivables due from joint ventures


IAS 1.78 b Common practice




documentation


The amount of receivables due from joint ventures. [Refer: Total for all joint ventures [member]]




ifrs-full


ReceivablesFromContractsWithCustomers


Monetary, instant, debit


label


Receivables from contracts with customers


IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure




periodEndLabel


Receivables from contracts with customers at end of period




periodStartLabel


Receivables from contracts with customers at beginning of period




totalLabel


Total receivables from contracts with customers




documentation


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.




ifrs-full


ReceivablesFromContractsWithCustomersAbstract


 


label


Receivables from contracts with customers [abstract]


 




ifrs-full


ReceivablesFromRentalOfProperties


Monetary, instant, debit


label


Receivables from rental of properties


IAS 1.78 b Common practice




documentation


The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both.




ifrs-full


ReceivablesFromSaleOfProperties


Monetary, instant, debit


label


Receivables from sale of properties


IAS 1.78 b Common practice




documentation


The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both.




ifrs-full


ReceivablesFromTaxesOtherThanIncomeTax


Monetary, instant, debit


label


Receivables from taxes other than income tax


IAS 1.78 b Common practice




documentation


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.




ifrs-full


RecipesFormulaeModelsDesignsAndPrototypes


Monetary, instant, debit


label


Recipes, formulae, models, designs and prototypes


IAS 38.119 f Example




documentation


The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]




ifrs-full


RecipesFormulaeModelsDesignsAndPrototypesMember


Member


label


Recipes, formulae, models, designs and prototypes [member]


IAS 38.119 f Example




documentation


This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]




ifrs-full


ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on available-for-sale financial assets, before tax


Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure




negatedLabel


Reclassification adjustments on available-for-sale financial assets, before tax




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on available-for-sale financial assets, net of tax


Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure




negatedLabel


Reclassification adjustments on available-for-sale financial assets, net of tax




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on cash flow hedges, before tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on cash flow hedges, before tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax


Monetary, duration, debit


label


Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax


IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax


Monetary, duration, debit


label


Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax


IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax


Monetary, duration, debit


label


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


IFRS 7.24E a Disclosure




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on cash flow hedges, net of tax


IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure




negatedLabel


Reclassification adjustments on cash flow hedges, net of tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on change in value of foreign currency basis spreads, before tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on change in value of foreign currency basis spreads, before tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on change in value of foreign currency basis spreads, net of tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on change in value of foreign currency basis spreads, net of tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on change in value of forward elements of forward contracts, before tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on change in value of forward elements of forward contracts, before tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on change in value of forward elements of forward contracts, net of tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on change in value of forward elements of forward contracts, net of tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on change in value of time value of options, before tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on change in value of time value of options, before tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on change in value of time value of options, net of tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on change in value of time value of options, net of tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on exchange differences on translation of foreign operations, before tax


IAS 1.92 Disclosure, IAS 21.48 Disclosure




negatedLabel


Reclassification adjustments on exchange differences on translation of foreign operations, before tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on exchange differences on translation of foreign operations, net of tax


IAS 1.92 Disclosure, IAS 21.48 Disclosure




negatedLabel


Reclassification adjustments on exchange differences on translation of foreign operations, net of tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax


IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure




negatedLabel


Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax




documentation


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]]




ifrs-full


ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax


IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure




negatedLabel


Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax




documentation


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]]




ifrs-full


ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax


IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure




negatedLabel


Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax


IAS 1.92 Disclosure




negatedLabel


Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on hedges of net investments in foreign operations, before tax


IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure




negatedLabel


Reclassification adjustments on hedges of net investments in foreign operations, before tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on hedges of net investments in foreign operations, net of tax


IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure




negatedLabel


Reclassification adjustments on hedges of net investments in foreign operations, net of tax




documentation


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]




ifrs-full


ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax


IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure




negatedLabel


Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax




documentation


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]]




ifrs-full


ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax


IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure




negatedLabel


Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax




documentation


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]]




ifrs-full


ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax


(Monetary), duration, debit


label


Reclassification adjustments on net movement in regulatory deferral account balances, before tax


IFRS 14.22 b Disclosure




negatedLabel


Reclassification adjustments on net movement in regulatory deferral account balances, before tax




documentation


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 [domain]; Other comprehensive income]




ifrs-full


ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax


(Monetary), duration, debit


label


Reclassification adjustments on net movement in regulatory deferral account balances, net of tax


IFRS 14.22 b Disclosure




negatedLabel


Reclassification adjustments on net movement in regulatory deferral account balances, net of tax




documentation


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 [domain]; Other comprehensive income]




ifrs-full


ReclassificationIntoAvailableforsaleFinancialAssets


Monetary, duration, debit


label


Reclassification into available-for-sale financial assets


Expired 2023-01-01 IFRS 7.12 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]




ifrs-full


ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss


Monetary, duration, debit


label


Reclassification into financial assets at fair value through profit or loss


Expired 2023-01-01 IFRS 7.12 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ReclassificationIntoHeldtomaturityInvestments


Monetary, duration, debit


label


Reclassification into held-to-maturity investments


Expired 2023-01-01 IFRS 7.12 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]




ifrs-full


ReclassificationIntoLoansAndReceivables


Monetary, duration, debit


label


Reclassification into loans and receivables


Expired 2023-01-01 IFRS 7.12 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue


Monetary, duration


label


Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss


IFRS 7.12B c Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, duration


label


Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income


IFRS 7.12B c Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost


Monetary, duration


label


Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost


IFRS 7.12B c Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost


Monetary, duration


label


Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost


IFRS 7.12B c Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss


Monetary, duration


label


Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss


IFRS 7.12B c Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, duration


label


Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income


IFRS 7.12B c Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReclassificationOutOfAvailableforsaleFinancialAssets


Monetary, duration, credit


label


Reclassification out of available-for-sale financial assets


Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]




ifrs-full


ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


Monetary, duration, credit


label


Reclassification out of financial assets at fair value through profit or loss


Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ReclassificationOutOfHeldtomaturityInvestments


Monetary, duration, credit


label


Reclassification out of held-to-maturity investments


Expired 2023-01-01 IFRS 7.12 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]




ifrs-full


ReclassificationOutOfLoansAndReceivables


Monetary, duration, credit


label


Reclassification out of loans and receivables


Expired 2023-01-01 IFRS 7.12 Disclosure




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]




ifrs-full


ReclassifiedItemsAxis


Axis


label


Reclassified items [axis]


IAS 1.41 Disclosure




documentation


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




ifrs-full


ReclassifiedItemsDomain


Domain [default]


label


Reclassified items [domain]


IAS 1.41 Disclosure




documentation


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.




ifrs-full


RecognisedAssetsDefinedBenefitPlan


Monetary, instant, debit


label


Net defined benefit asset


IAS 1.55 Common practice




documentation


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 [domain]]




ifrs-full


RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets


Monetary, instant, debit


label


Recognised assets representing continuing involvement in derecognised financial assets


IFRS 7.42E a Disclosure




documentation


The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.




ifrs-full


RecognisedLiabilitiesDefinedBenefitPlan


Monetary, instant, credit


label


Net defined benefit liability


IAS 1.55 Common practice




documentation


The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]]




ifrs-full


RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets


Monetary, instant, credit


label


Recognised liabilities representing continuing involvement in derecognised financial assets


IFRS 7.42E a Disclosure




documentation


The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.




ifrs-full


ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract


 


label


Reconciliation of accounting profit multiplied by applicable tax rates [abstract]


 




ifrs-full


ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract


 


label


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


 


label


Reconciliation of average effective tax rate and applicable tax rate [abstract]


 




ifrs-full


ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract


 


label


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


 




ifrs-full


ReconciliationOfChangesInBiologicalAssetsAbstract


 


label


Reconciliation of changes in biological assets [abstract]


 




ifrs-full


ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract


 


label


Reconciliation of changes in contingent liabilities recognised in business combination [abstract]


 




ifrs-full


ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract


 


label


Reconciliation of changes in deferred tax liability (asset) [abstract]


 




ifrs-full


ReconciliationOfChangesInFairValueMeasurementAssetsAbstract


 


label


Reconciliation of changes in fair value measurement, assets [abstract]


 




ifrs-full


ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


label


Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]


 




ifrs-full


ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract


 


label


Reconciliation of changes in fair value measurement, liabilities [abstract]


 




ifrs-full


ReconciliationOfChangesInGoodwillAbstract


 


label


Reconciliation of changes in goodwill [abstract]


 




ifrs-full


ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract


 


label


Reconciliation of changes in intangible assets and goodwill [abstract]


 




ifrs-full


ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract


 


label


Reconciliation of changes in intangible assets other than goodwill [abstract]


 




ifrs-full


ReconciliationOfChangesInInvestmentPropertyAbstract


 


label


Reconciliation of changes in investment property [abstract]


 




ifrs-full


ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract


 


label


Reconciliation of changes in net assets available for benefits [abstract]


 




ifrs-full


ReconciliationOfChangesInOtherProvisionsAbstract


 


label


Reconciliation of changes in other provisions [abstract]


 




ifrs-full


ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract


 


label


Reconciliation of changes in property, plant and equipment [abstract]


 




ifrs-full


ReconciliationOfChangesInRightofuseAssetsAbstract


 


label


Reconciliation of changes in right-of-use assets [abstract]


 




ifrs-full


ReconciliationOfFairValueOfCreditDerivativeAbstract


 


label


Reconciliation of fair value of credit derivative [abstract]


 




ifrs-full


ReconciliationOfNominalAmountOfCreditDerivativeAbstract


 


label


Reconciliation of nominal amount of credit derivative [abstract]


 




ifrs-full


ReconciliationOfNumberOfSharesOutstandingAbstract


 


label


Reconciliation of number of shares outstanding [abstract]


 




ifrs-full


ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract


 


label


Reconciliation of regulatory deferral account credit balances [abstract]


 




ifrs-full


ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract


 


label


Reconciliation of regulatory deferral account debit balances [abstract]


 




ifrs-full


ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract


 


label


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


 


label


Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]


 




ifrs-full


RecoverableAmountDomain


Domain


label


Recoverable amount [domain]


IAS 36.130 e Disclosure




documentation


This member stands for the recoverable amount of an asset or cash generating unit.




ifrs-full


RecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUse


List


label


Recoverable amount of asset is fair value less costs of disposal or value in use


IAS 36.130 e Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use.




ifrs-full


RecoverableAmountOfAssetOrCashgeneratingUnit


Monetary, instant, debit


label


Recoverable amount of asset or cash-generating unit


IAS 36.130 e Disclosure




documentation


The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Total for all cash-generating units [member]]




ifrs-full


RecoveriesOnLoansPreviouslyWrittenOff


Monetary, duration, debit


label


Recoveries on loans previously written off


IAS 7 – B Statement of cash flows for a financial institution Example




documentation


The cash inflow from the recoveries on loans that were previously written off.




ifrs-full


RecurringFairValueMeasurementMember


Member


label


Recurring fair value measurement [member]


IFRS 13.93 a Disclosure




documentation


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]]




ifrs-full


RedesignatedAmountMember


Member


label


Redesignated amount [member]


IFRS 1.29 Common practice




documentation


This member stands for the amount that has been redesignated during the transition to IFRSs.




ifrs-full


RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss


Monetary, instant, debit


label


Redesignated financial asset as at fair value through profit or loss


IFRS 1.29 Disclosure




documentation


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]




ifrs-full


RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss


Monetary, instant, credit


label


Redesignated financial liability as at fair value through profit or loss


IFRS 1.29A Disclosure




documentation


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]




ifrs-full


RedesignatedMember


Member [default]


label


Redesignated [member]


IFRS 1.29 Disclosure




documentation


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.




ifrs-full


RedesignationAxis


Axis


label


Redesignation [axis]


IFRS 1.29 Disclosure




documentation


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




ifrs-full


ReductionOfIssuedCapital


Monetary, duration, debit


label


Reduction of issued capital


IAS 1.106 d Common practice




documentation


The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]




ifrs-full


RefundsProvision


Monetary, instant, credit


label


Refunds provision


IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example




totalLabel


Total refunds provision




documentation


The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]




ifrs-full


RefundsProvisionAbstract


 


label


Refunds provision [abstract]


 




ifrs-full


RefundsProvisionMember


Member


label


Refunds provision [member]


IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example




documentation


This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Classes of other provisions [domain]]




ifrs-full


RegulatoryDeferralAccountBalancesAxis


Axis


label


Regulatory deferral account balances [axis]


IFRS 14.B22 Disclosure




documentation


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




ifrs-full


RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember


Member


label


Regulatory deferral account balances classified as disposal groups [member]


IFRS 14.B22 Disclosure




documentation


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 [domain]]




ifrs-full


RegulatoryDeferralAccountBalancesDomain


Domain [default]


label


Regulatory deferral account balances [domain]


IFRS 14.B22 Disclosure




documentation


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.




ifrs-full


RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember


Member


label


Regulatory deferral account balances not classified as disposal groups [member]


IFRS 14.B22 Disclosure




documentation


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 [domain]]




ifrs-full


RegulatoryDeferralAccountCreditBalances


Monetary, instant, credit


label


Regulatory deferral account credit balances


IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure




periodEndLabel


Regulatory deferral account credit balances at end of period




periodStartLabel


Regulatory deferral account credit balances at beginning of period




totalLabel


Total regulatory deferral account credit balances




documentation


The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [domain]]




ifrs-full


RegulatoryDeferralAccountCreditBalancesAbstract


 


label


Regulatory deferral account credit balances [abstract]


 




ifrs-full


RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability


Monetary, instant, credit


label


Regulatory deferral account credit balances and related deferred tax liability


IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure




totalLabel


Total regulatory deferral account credit balances and related deferred tax liability




documentation


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]




ifrs-full


RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract


 


label


Regulatory deferral account credit balances and related deferred tax liability [abstract]


 




ifrs-full


RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup


Monetary, instant, credit


label


Regulatory deferral account credit balances directly related to disposal group


IFRS 14.25 Disclosure




documentation


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]]




ifrs-full


RegulatoryDeferralAccountDebitBalances


Monetary, instant, debit


label


Regulatory deferral account debit balances


IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure




periodEndLabel


Regulatory deferral account debit balances at end of period




periodStartLabel


Regulatory deferral account debit balances at beginning of period




totalLabel


Total regulatory deferral account debit balances




documentation


The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [domain]]




ifrs-full


RegulatoryDeferralAccountDebitBalancesAbstract


 


label


Regulatory deferral account debit balances [abstract]


 




ifrs-full


RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset


Monetary, instant, debit


label


Regulatory deferral account debit balances and related deferred tax asset


IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure




totalLabel


Total regulatory deferral account debit balances and related deferred tax asset




documentation


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]




ifrs-full


RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract


 


label


Regulatory deferral account debit balances and related deferred tax asset [abstract]


 




ifrs-full


RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup


Monetary, instant, debit


label


Regulatory deferral account debit balances directly related to disposal group


IFRS 14.25 Disclosure




documentation


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]]




ifrs-full


RegulatoryEnvironmentsAxis


Axis


label


Regulatory environments [axis]


IAS 19.138 c Example




documentation


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




ifrs-full


RegulatoryEnvironmentsDomain


Domain [default]


label


Regulatory environments [domain]


IAS 19.138 c Example




documentation


This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used.




ifrs-full


ReimbursementRightsAtFairValue


Monetary, instant, debit


label


Reimbursement rights related to defined benefit obligation, at fair value


IAS 19.140 b Disclosure




periodEndLabel


Reimbursement rights related to defined benefit obligation, at fair value at end of period




periodStartLabel


Reimbursement rights related to defined benefit obligation, at fair value at beginning of period




documentation


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]]




ifrs-full


ReinsuranceContractsHeldMember


Member


label


Reinsurance contracts held [member]


IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure




documentation


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 [domain]]




ifrs-full


ReinsuranceContractsHeldThatAreAssets


Monetary, instant, debit


label


Reinsurance contracts held that are assets


IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure




documentation


The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]




ifrs-full


ReinsuranceContractsHeldThatAreLiabilities


Monetary, instant, credit


label


Reinsurance contracts held that are liabilities


IAS 1.54 ma Disclosure, IFRS 17.78 d Disclosure




documentation


The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]




ifrs-full


RelatedPartiesMember


Member


label


Total for all related parties [member]


IAS 24.19 Disclosure




documentation


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: Total for all joint ventures [member]; Key management personnel of entity or parent [member]]




ifrs-full


RelatedPartyTransactionsAbstract


 


label


Related party transactions [abstract]


 




ifrs-full


RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019


Duration


label


Remaining amortisation period of intangible assets material to entity


IAS 38.122 b Disclosure




documentation


The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]




ifrs-full


RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities


Monetary, instant, credit


label


Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities


IFRS 17.132 b (i) Disclosure




documentation


The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.




ifrs-full


RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019


Duration


label


Remaining recovery period of regulatory deferral account debit balances


IFRS 14.33 c Disclosure




documentation


The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]




ifrs-full


RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019


Duration


label


Remaining reversal period of regulatory deferral account credit balances


IFRS 14.33 c Disclosure




documentation


The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]




ifrs-full


RentalExpense


Monetary, duration, debit


label


Rental expense


IAS 1.85 Common practice




documentation


The amount of expense recognised on rental activities.




ifrs-full


RentalIncome


Monetary, duration, credit


label


Rental income


IAS 1.112 c Common practice




documentation


The amount of income recognised from rental activities.




ifrs-full


RentalIncomeFromInvestmentProperty


Monetary, duration, credit


label


Rental income from investment property


IAS 40.75 f (i) Disclosure




documentation


The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]




ifrs-full


RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense


Monetary, duration, credit


label


Rental income from investment property, net of direct operating expense


IAS 1.112 c Common practice




netLabel


Rental income from investment property, net of direct operating expense




documentation


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]




ifrs-full


RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract


 


label


Rental income from investment property, net of direct operating expense [abstract]


 




ifrs-full


RentDeferredIncome


Monetary, instant, credit


label


Rent deferred income


IAS 1.78 Common practice




documentation


The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]




ifrs-full


RentDeferredIncomeClassifiedAsCurrent


Monetary, instant, credit


label


Rent deferred income classified as current


IAS 1.78 Common practice




documentation


The amount of rent deferred income classified as current. [Refer: Rent deferred income]




ifrs-full


RentDeferredIncomeClassifiedAsNoncurrent


Monetary, instant, credit


label


Rent deferred income classified as non-current


IAS 1.78 Common practice




documentation


The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]




ifrs-full


RentMeasurementInputMember


Member


label


Rent, measurement input [member]


IFRS 13.93 d Common practice




documentation


This member stands for the rent used as a measurement input.




ifrs-full


RepairsAndMaintenanceExpense


Monetary, duration, debit


label


Repairs and maintenance expense


IAS 1.85 Common practice




documentation


The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.




ifrs-full


RepaymentsOfBondsNotesAndDebentures


Monetary, duration, credit


label


Repayments of bonds, notes and debentures


IAS 7.17 Common practice




documentation


The cash outflow for repayments of bonds, notes and debentures.




ifrs-full


RepaymentsOfBorrowingsClassifiedAsFinancingActivities


(Monetary), duration, credit


label


Repayments of borrowings, classified as financing activities


IAS 7.17 d Example




negatedTerseLabel


Repayments of borrowings




documentation


The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]




ifrs-full


RepaymentsOfCurrentBorrowings


Monetary, duration, credit


label


Repayments of current borrowings


IAS 7.17 Common practice




documentation


The cash outflow for repayments of current borrowings. [Refer: Current borrowings]




ifrs-full


RepaymentsOfNoncurrentBorrowings


Monetary, duration, credit


label


Repayments of non-current borrowings


IAS 7.17 Common practice




documentation


The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]




ifrs-full


RepaymentsOfRegulatoryCapitalEquity


Monetary, duration, credit


label


Repayments of regulatory capital, equity


IAS 7.17 Common practice




documentation


The cash outflow for the repayments of regulatory capital, classified as equity instruments.




ifrs-full


RepaymentsOfRegulatoryCapitalFinancialLiabilities


Monetary, duration, credit


label


Repayments of regulatory capital, financial liabilities


IAS 7.17 Common practice




documentation


The cash outflow for the repayments of regulatory capital, classified as financial liabilities.




ifrs-full


RepaymentsOfSubordinatedLiabilities


Monetary, duration, credit


label


Repayments of subordinated liabilities


IAS 7.17 Common practice




documentation


The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]




ifrs-full


ReportableSegmentsMember


Member


label


Reportable segments [member]


IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure




documentation


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]]




ifrs-full


ReportedIfInComplianceWithRequirementOfIFRSMember


Member


label


Reported if in compliance with requirement of IFRS [member]


IAS 1.20 d Common practice




documentation


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.




ifrs-full


ReportingYearMember


Member


label


Reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for the reporting year.




ifrs-full


RepurchaseAgreementsAndCashCollateralOnSecuritiesLent


Monetary, instant, credit


label


Repurchase agreements and cash collateral on securities lent


IAS 1.55 Common practice




documentation


The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.




ifrs-full


ResearchAndDevelopmentExpense


Monetary, duration, debit


label


Research and development expense


IAS 38.126 Disclosure




documentation


The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.




ifrs-full


ReserveOfCashFlowHedges


Monetary, instant, credit


label


Reserve of cash flow hedges


IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure




documentation


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]]




ifrs-full


ReserveOfCashFlowHedgesContinuingHedges


Monetary, instant, credit


label


Reserve of cash flow hedges, continuing hedges


IFRS 7.24B b (ii) Disclosure




documentation


A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]




ifrs-full


ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied


Monetary, instant, credit


label


Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied


IFRS 7.24B b (iii) Disclosure




documentation


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]




ifrs-full


ReserveOfCashFlowHedgesMember


Member


label


Reserve of cash flow hedges [member]


IAS 1.108 Example, IFRS 9.6.5.11 Disclosure




documentation


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]]




ifrs-full


ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability


Monetary, instant, credit


label


Reserve of change in fair value of financial liability attributable to change in credit risk of liability


IAS 1.78 e Common practice




documentation


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]




ifrs-full


ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember


Member


label


Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]


IAS 1.108 Example




documentation


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]




ifrs-full


ReserveOfChangeInValueOfForeignCurrencyBasisSpreads


Monetary, instant, credit


label


Reserve of change in value of foreign currency basis spreads


IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure




documentation


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.




ifrs-full


ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember


Member


label


Reserve of change in value of foreign currency basis spreads [member]


IAS 1.108 Example, IFRS 9.6.5.16 Disclosure




documentation


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.




ifrs-full


ReserveOfChangeInValueOfForwardElementsOfForwardContracts


Monetary, instant, credit


label


Reserve of change in value of forward elements of forward contracts


IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure




documentation


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.




ifrs-full


ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember


Member


label


Reserve of change in value of forward elements of forward contracts [member]


IAS 1.108 Example, IFRS 9.6.5.16 Disclosure




documentation


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.




ifrs-full


ReserveOfChangeInValueOfTimeValueOfOptions


Monetary, instant, credit


label


Reserve of change in value of time value of options


IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure




documentation


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.




ifrs-full


ReserveOfChangeInValueOfTimeValueOfOptionsMember


Member


label


Reserve of change in value of time value of options [member]


IAS 1.108 Example, IFRS 9.6.5.15 Disclosure




documentation


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.




ifrs-full


ReserveOfEquityComponentOfConvertibleInstruments


Monetary, instant, credit


label


Reserve of equity component of convertible instruments


IAS 1.55 Common practice




documentation


A component of equity representing components of convertible instruments classified as equity.




ifrs-full


ReserveOfEquityComponentOfConvertibleInstrumentsMember


Member


label


Reserve of equity component of convertible instruments [member]


IAS 1.108 Common practice




documentation


This member stands for a component of equity representing components of convertible instruments classified as equity.




ifrs-full


ReserveOfExchangeDifferencesOnTranslation


Monetary, instant, credit


label


Reserve of exchange differences on translation


IAS 21.52 b Disclosure




documentation


A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]




ifrs-full


ReserveOfExchangeDifferencesOnTranslationContinuingHedges


Monetary, instant, credit


label


Reserve of exchange differences on translation, continuing hedges


IFRS 7.24B b (ii) Disclosure




documentation


A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]




ifrs-full


ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied


Monetary, instant, credit


label


Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied


IFRS 7.24B b (iii) Disclosure




documentation


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]




ifrs-full


ReserveOfExchangeDifferencesOnTranslationMember


Member


label


Reserve of exchange differences on translation [member]


IAS 1.108 Example, IAS 21.52 b Disclosure




documentation


This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]




ifrs-full


ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss


Monetary, instant, credit


label


Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss


IAS 1.78 e Common practice




documentation


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]]




ifrs-full


ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember


Member


label


Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]


IAS 1.108 Example




documentation


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]]




ifrs-full


ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments


Monetary, instant, credit


label


Reserve of gains and losses from investments in equity instruments


IAS 1.78 e Common practice




documentation


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.




ifrs-full


ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember


Member


label


Reserve of gains and losses from investments in equity instruments [member]


IAS 1.108 Example




documentation


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.




ifrs-full


ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


Monetary, instant, credit


label


Reserve of gains and losses on financial assets measured at fair value through other comprehensive income


IAS 1.78 e Common practice




documentation


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]




ifrs-full


ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember


Member


label


Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]


IAS 1.108 Example




documentation


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]




ifrs-full


ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


Monetary, instant, credit


label


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


IFRS 17.116 Disclosure




periodEndLabel


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 at end of period




periodStartLabel


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 at beginning of period




documentation


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]




ifrs-full


ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments


Monetary, instant, credit


label


Reserve of gains and losses on hedging instruments that hedge investments in equity instruments


IAS 1.78 e Common practice




documentation


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.




ifrs-full


ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember


Member


label


Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]


IAS 1.108 Example




documentation


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.




ifrs-full


ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets


Monetary, instant, credit


label


Reserve of gains and losses on remeasuring available-for-sale financial assets


Expired 2023-01-01 IAS 1.78 e Common practice




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]




ifrs-full


ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember


Member


label


Reserve of gains and losses on remeasuring available-for-sale financial assets [member]


Expired 2023-01-01 IAS 1.108 Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss


Monetary, instant, credit


label


Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss


IAS 1.78 e Common practice




documentation


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]]




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember


Member


label


Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]


IAS 1.108 Example




documentation


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]]




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss


Monetary, instant, credit


label


Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss


IAS 1.78 e Common practice




documentation


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]]




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember


Member


label


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]


IAS 1.108 Example




documentation


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]]




ifrs-full


ReserveOfRemeasurementsOfDefinedBenefitPlans


Monetary, instant, credit


label


Reserve of remeasurements of defined benefit plans


IAS 1.78 e Common practice




documentation


A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [domain]]




ifrs-full


ReserveOfRemeasurementsOfDefinedBenefitPlansMember


Member


label


Reserve of remeasurements of defined benefit plans [member]


IAS 1.108 Example




documentation


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]




ifrs-full


ReserveOfSharebasedPayments


Monetary, instant, credit


label


Reserve of share-based payments


IAS 1.78 e Common practice




documentation


A component of equity resulting from share-based payments.




ifrs-full


ReserveOfSharebasedPaymentsMember


Member


label


Reserve of share-based payments [member]


IAS 1.108 Example




documentation


This member stands for a component of equity resulting from share-based payments.




ifrs-full


ReservesWithinEquityAxis


Axis


label


Reserves within equity [axis]


IAS 1.79 b Disclosure




documentation


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




ifrs-full


ReservesWithinEquityDomain


Domain [default]


label


Reserves within equity [domain]


IAS 1.79 b Disclosure




documentation


This member stands for the standard value for the “Reserves within equity” axis if no other member is used.




ifrs-full


ResidualValueRiskMember


Member


label


Residual value risk [member]


IFRS 7.40 a Example, IFRS 7.IG32 Example




documentation


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: Classes of financial instruments [domain]]




ifrs-full


RestatedMember


Member [default]


label


Currently stated [member]


IAS 1.106 b Disclosure, IAS 1.20 d Common practice, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosure




documentation


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.




ifrs-full


RestrictedCashAndCashEquivalents


Monetary, instant, debit


label


Restricted cash and cash equivalents


IAS 1.55 Common practice




documentation


The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]




ifrs-full


RestrictedShareUnitsMember


Member


label


Restricted share units [member]


IAS 33.70 c Common practice




documentation


This member stands for restricted share units.




ifrs-full


RestrictionsOnAccessToAssetsInFunds


Text


label


Description of restrictions on access to assets in funds


IFRIC 5.11 Disclosure




documentation


The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.




ifrs-full


RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty


Monetary, instant


label


Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property


IAS 40.75 g Disclosure




commentaryGuidance


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




documentation


The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]




ifrs-full


RestructuringContingentLiabilityMember


Member


label


Restructuring contingent liability [member]


IAS 37.88 Example




documentation


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: Classes of contingent liabilities [domain]]




ifrs-full


RestructuringProvision


Monetary, instant, credit


label


Restructuring provision


IAS 37.70 Example




totalLabel


Total restructuring provision




documentation


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]




ifrs-full


RestructuringProvisionAbstract


 


label


Restructuring provision [abstract]


 




ifrs-full


RestructuringProvisionMember


Member


label


Restructuring provision [member]


IAS 37.70 Example




documentation


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: Classes of other provisions [domain]]




ifrs-full


RetainedEarnings


Monetary, instant, credit


label


Retained earnings


IAS 1.78 e Example, IAS 1.IG6 Example




totalLabel


Total retained earnings




documentation


A component of equity representing the entity’s cumulative undistributed earnings or deficit.




ifrs-full


RetainedEarningsAbstract


 


label


Retained earnings [abstract]


 




ifrs-full


RetainedEarningsExcludingProfitLossForReportingPeriod


Monetary, instant, credit


label


Retained earnings, excluding profit (loss) for reporting period


IAS 1.78 e Common practice




documentation


A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings]




ifrs-full


RetainedEarningsExcludingProfitLossForReportingPeriodMember


Member


label


Retained earnings, excluding profit (loss) for reporting period [member]


IAS 1.108 Common practice




documentation


This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]]




ifrs-full


RetainedEarningsMember


Member


label


Retained earnings [member]


IAS 1.106 Disclosure, IAS 1.108 Example




documentation


This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.




ifrs-full


RetainedEarningsProfitLossForReportingPeriod


Monetary, instant, credit


label


Retained earnings, profit (loss) for reporting period


IAS 1.78 e Common practice




documentation


A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)]




ifrs-full


RetainedEarningsProfitLossForReportingPeriodMember


Member


label


Retained earnings, profit (loss) for reporting period [member]


IAS 1.108 Common practice




documentation


This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)]




ifrs-full


RetentionPayables


Monetary, instant, credit


label


Retention payables


IAS 1.78 Common practice




documentation


The amount of payment that is withheld by the entity, pending the fulfilment of a condition.




ifrs-full


RetirementsIntangibleAssetsAndGoodwill


(Monetary), duration, credit


label


Retirements, intangible assets and goodwill


IAS 38.118 e Common practice




negatedLabel


Retirements, intangible assets and goodwill




documentation


The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]




ifrs-full


RetirementsIntangibleAssetsOtherThanGoodwill


(Monetary), duration, credit


label


Retirements, intangible assets other than goodwill


IAS 38.118 e Common practice




negatedLabel


Retirements, intangible assets other than goodwill




documentation


The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]




ifrs-full


RetirementsPropertyPlantAndEquipment


(Monetary), duration, credit


label


Retirements, property, plant and equipment


IAS 16.73 e Common practice




negatedLabel


Retirements, property, plant and equipment




documentation


The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]




ifrs-full


RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets


(Monetary), duration, credit


label


Retirements, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




negatedLabel


Retirements, property, plant and equipment including right-of-use assets




documentation


The decrease in property, plant and equipment including right-of-use assets resulting from retirements. [Refer: Property, plant and equipment including right-of-use assets]




ifrs-full


RetirementsRightofuseAssets


Monetary, duration, credit


label


Retirements, right-of-use assets


IAS 16.73 e Common practice




documentation


The decrease in right-of-use assets resulting from retirements. [Refer: Right-of-use assets]




ifrs-full


RetrospectiveApplicationAndRetrospectiveRestatementAxis


Axis


label


Retrospective application and retrospective restatement [axis]


IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure




documentation


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




ifrs-full


ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans


Monetary, duration, credit


label


Return on plan assets excluding interest income or expense, before tax, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan 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: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]




ifrs-full


ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans


Monetary, duration, credit


label


Return on plan assets excluding interest income or expense, net of tax, defined benefit plans


IAS 19.135 b Common practice




documentation


The amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan 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: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]




ifrs-full


ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset


(Monetary), duration, debit


label


Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense


IAS 19.141 c (i) Disclosure




negatedLabel


Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense




documentation


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 plan 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 [domain]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]




ifrs-full


ReturnOnReimbursementRights


Monetary, duration, debit


label


Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense


IAS 19.141 c (i) Disclosure




documentation


The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]




ifrs-full


RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill


Monetary, duration, debit


label


Revaluation increase (decrease), intangible assets other than goodwill


IAS 38.118 e (iii) Disclosure




documentation


The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]




ifrs-full


RevaluationIncreaseDecreasePropertyPlantAndEquipment


Monetary, duration, debit


label


Revaluation increase (decrease), property, plant and equipment


IAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure




documentation


The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]




ifrs-full


RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration, debit


label


Revaluation increase (decrease), property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




documentation


The increase (decrease) in property, plant and equipment including right-of-use assets resulting from revaluations to fair value. [Refer: Property, plant and equipment including right-of-use assets; Revaluation surplus]




ifrs-full


RevaluationModelMember


Member


label


Revaluation model [member]


IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure




documentation


This member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.




ifrs-full


RevaluationOfIntangibleAssetsAbstract


 


label


Revaluation of intangible assets [abstract]


 




ifrs-full


RevaluationSurplus


Monetary, instant, credit


label


Revaluation surplus


IAS 16.39 Disclosure, IAS 38.85 Disclosure




documentation


A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]




ifrs-full


RevaluationSurplusMember


Member


label


Revaluation surplus [member]


IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure




documentation


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]




ifrs-full


Revenue


Monetary, duration, credit


label


Revenue


IAS 1.102 Example, IAS 1.103 Example, IAS 1.82 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IFRS 5.33 b (i) Disclosure, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure




totalLabel


Total revenue




documentation


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.




ifrs-full


RevenueAbstract


 


label


Revenue [abstract]


 




ifrs-full


RevenueAndOperatingIncome


Monetary, duration, credit


label


Revenue and other operating income


IAS 1.85 Common practice




documentation


The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue]




ifrs-full


RevenueFromConstructionContracts


Monetary, duration, credit


label


Revenue from construction contracts


IAS 1.112 c Common practice




documentation


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]




ifrs-full


RevenueFromContractsWithCustomers


Monetary, duration, credit


label


Revenue from contracts with customers


IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure




documentation


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.




ifrs-full


RevenueFromDividends


Monetary, duration, credit


label


Dividend income


IAS 1.112 c Common practice




documentation


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.




ifrs-full


RevenueFromGovernmentGrants


Monetary, duration, credit


label


Income from government grants


IAS 20.39 b Common practice




documentation


The amount of income recognised in relation to government grants. [Refer: Government grants]




ifrs-full


RevenueFromHotelOperations


Monetary, duration, credit


label


Revenue from hotel operations


IAS 1.112 c Common practice




documentation


The amount of revenue arising from hotel operations. [Refer: Revenue]




ifrs-full


RevenueFromInterest


Monetary, duration, credit


label


Interest income


IAS 1.112 c Common practice, IFRS 12.B13 e Disclosure, IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure




documentation


The amount of income arising from interest.




ifrs-full


RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods


Monetary, duration, credit


label


Revenue from performance obligations satisfied or partially satisfied in previous periods


IFRS 15.116 c Disclosure




documentation


The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [domain]; Revenue from contracts with customers]




ifrs-full


RevenueFromRenderingOfAdvertisingServices


Monetary, duration, credit


label


Revenue from rendering of advertising services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfCargoAndMailTransportServices


Monetary, duration, credit


label


Revenue from rendering of cargo and mail transport services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfDataServices


Monetary, duration, credit


label


Revenue from rendering of data services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of data services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfGamingServices


Monetary, duration, credit


label


Revenue from rendering of gaming services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfInformationTechnologyConsultingServices


Monetary, duration, credit


label


Revenue from rendering of information technology consulting services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices


Monetary, duration, credit


label


Revenue from rendering of information technology maintenance and support services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfInformationTechnologyServices


Monetary, duration, credit


label


Revenue from rendering of information technology services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfInterconnectionServices


Monetary, duration, credit


label


Revenue from rendering of interconnection services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfInternetAndDataServices


Monetary, duration, credit


label


Revenue from rendering of internet and data services


IAS 1.112 c Common practice




totalLabel


Total revenue from rendering of internet and data services




documentation


The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfInternetAndDataServicesAbstract


 


label


Revenue from rendering of internet and data services [abstract]


 




ifrs-full


RevenueFromRenderingOfInternetServices


Monetary, duration, credit


label


Revenue from rendering of internet services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of internet services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfLandLineTelephoneServices


Monetary, duration, credit


label


Revenue from rendering of land line telephone services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfMobileTelephoneServices


Monetary, duration, credit


label


Revenue from rendering of mobile telephone services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfOtherTelecommunicationServices


Monetary, duration, credit


label


Revenue from rendering of other telecommunication services


IAS 1.112 c Common practice




documentation


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]




ifrs-full


RevenueFromRenderingOfPassengerTransportServices


Monetary, duration, credit


label


Revenue from rendering of passenger transport services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfPrintingServices


Monetary, duration, credit


label


Revenue from rendering of printing services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of printing services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfServices


Monetary, duration, credit


label


Revenue from rendering of services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfServicesRelatedPartyTransactions


Monetary, duration, credit


label


Revenue from rendering of services, related party transactions


IAS 24.21 c Example




documentation


The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Total for all related parties [member]]




ifrs-full


RevenueFromRenderingOfTelecommunicationServices


Monetary, duration, credit


label


Revenue from rendering of telecommunication services


IAS 1.112 c Common practice




totalLabel


Total revenue from rendering of telecommunication services




documentation


The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfTelecommunicationServicesAbstract


 


label


Revenue from rendering of telecommunication services [abstract]


 




ifrs-full


RevenueFromRenderingOfTelephoneServices


Monetary, duration, credit


label


Revenue from rendering of telephone services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]




ifrs-full


RevenueFromRenderingOfTransportServices


Monetary, duration, credit


label


Revenue from rendering of transport services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the rendering of transport services. [Refer: Revenue]




ifrs-full


RevenueFromRoomOccupancyServices


Monetary, duration, credit


label


Revenue from room occupancy services


IAS 1.112 c Common practice




documentation


The amount of revenue arising from room occupancy services. [Refer: Revenue]




ifrs-full


RevenueFromRoyalties


Monetary, duration, credit


label


Royalty income


IAS 1.112 c Common practice




documentation


The amount of income arising from royalties.




ifrs-full


RevenueFromSaleOfAgriculturalProduce


Monetary, duration, credit


label


Revenue from sale of agricultural produce


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfAlcoholAndAlcoholicDrinks


Monetary, duration, credit


label


Revenue from sale of alcohol and alcoholic drinks


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfBooks


Monetary, duration, credit


label


Revenue from sale of books


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of books. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfCopper


Monetary, duration, credit


label


Revenue from sale of copper


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of copper. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfCrudeOil


Monetary, duration, credit


label


Revenue from sale of crude oil


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]




ifrs-full


RevenueFromSaleOfElectricity


Monetary, duration, credit


label


Revenue from sale of electricity


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of electricity. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfFoodAndBeverage


Monetary, duration, credit


label


Revenue from sale of food and beverage


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfGold


Monetary, duration, credit


label


Revenue from sale of gold


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of gold. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfGoods


Monetary, duration, credit


label


Revenue from sale of goods


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of goods. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfGoodsRelatedPartyTransactions


Monetary, duration, credit


label


Revenue from sale of goods, related party transactions


IAS 24.21 a Example




documentation


The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]]




ifrs-full


RevenueFromSaleOfNaturalGas


Monetary, duration, credit


label


Revenue from sale of natural gas


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]




ifrs-full


RevenueFromSaleOfOilAndGasProducts


Monetary, duration, credit


label


Revenue from sale of oil and gas products


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfPetroleumAndPetrochemicalProducts


Monetary, duration, credit


label


Revenue from sale of petroleum and petrochemical products


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]




ifrs-full


RevenueFromSaleOfPublications


Monetary, duration, credit


label


Revenue from sale of publications


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of publications. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfSilver


Monetary, duration, credit


label


Revenue from sale of silver


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of silver. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfSugar


Monetary, duration, credit


label


Revenue from sale of sugar


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of sugar. [Refer: Revenue]




ifrs-full


RevenueFromSaleOfTelecommunicationEquipment


Monetary, duration, credit


label


Revenue from sale of telecommunication equipment


IAS 1.112 c Common practice




documentation


The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]




ifrs-full


RevenueMultipleMeasurementInputMember


Member


label


Revenue multiple, measurement input [member]


IFRS 13.93 d Example, IFRS 13.IE63 Example




documentation


This member stands for a revenue multiple used as a measurement input.




ifrs-full


RevenueOfAcquiree


Monetary, duration, credit


label


Revenue of acquiree since acquisition date


IFRS 3.B64 q (i) Disclosure




documentation


The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]




ifrs-full


RevenueOfCombinedEntity


Monetary, duration, credit


label


Revenue of combined entity as if combination occurred at beginning of period


IFRS 3.B64 q (ii) Disclosure




documentation


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: Total for all business combinations [member]; Revenue]




ifrs-full


RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset


Monetary, duration, credit


label


Revenue recognised on exchanging construction services for financial asset


SIC 29.6A Disclosure




documentation


The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers]




ifrs-full


RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset


Monetary, duration, credit


label


Revenue recognised on exchanging construction services for intangible asset


SIC 29.6A Disclosure




documentation


The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers]




ifrs-full


RevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReported


True/False


label


Revenues from external customers for each product and service, or each group of similar products and services, are not reported


IFRS 8.32 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the revenues from external customers for each product and service, or each group of similar products and services, are not reported because necessary information is not available and the cost to develop it would be excessive.




ifrs-full


RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod


Monetary, duration, credit


label


Revenue that was included in contract liability balance at beginning of period


IFRS 15.116 b Disclosure




documentation


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]




ifrs-full


ReversalAllowanceAccountForCreditLossesOfFinancialAssets


(Monetary), duration


label


Reversal, allowance account for credit losses of financial assets


Expired 2023-01-01 IFRS 7.16 Common practice




negatedLabel


Reversal, allowance account for credit losses of financial assets




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


ReversalOfImpairmentLoss


Monetary, duration, credit


label


Reversal of impairment loss


IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome


Monetary, duration, credit


label


Reversal of impairment loss recognised in other comprehensive income


IAS 36.126 d Disclosure, IAS 36.129 b Disclosure




documentation


The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill


Monetary, duration


label


Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill


IAS 38.118 e (iii) Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment


Monetary, duration


label


Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment


IAS 16.73 e (iv) Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration


label


Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




commentaryGuidance


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




documentation


The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets]




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets


Monetary, duration


label


Reversal of impairment loss recognised in other comprehensive income, right-of-use assets


IAS 16.73 e Common practice




documentation


The amount of reversal of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Right-of-use assets]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLoss


Monetary, duration, credit


label


Reversal of impairment loss recognised in profit or loss


IAS 36.126 b Disclosure, IAS 36.129 b Disclosure




documentation


The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets


Monetary, duration


label


Reversal of impairment loss recognised in profit or loss, biological assets


IAS 41.55 b Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill


Monetary, duration


label


Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill


IAS 38.118 e (v) Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty


Monetary, duration


label


Reversal of impairment loss recognised in profit or loss, investment property


IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


(Monetary), duration


label


Reversal of impairment loss recognised in profit or loss, loans and advances


IAS 1.85 Common practice




negatedLabel


Reversal of impairment loss recognised in profit or loss, loans and advances




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment


(Monetary), duration


label


Reversal of impairment loss recognised in profit or loss, property, plant and equipment


IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure




negatedLabel


Reversal of impairment loss recognised in profit or loss, property, plant and equipment




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets


Monetary, duration


label


Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets


IAS 16.73 e Common practice




commentaryGuidance


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




documentation


The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets


Monetary, duration


label


Reversal of impairment loss recognised in profit or loss, right-of-use assets


IAS 16.73 e Common practice




documentation


The amount of reversal of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Right-of-use assets]




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables


(Monetary), duration, credit


label


Reversal of impairment loss recognised in profit or loss, trade receivables


IAS 1.112 c Common practice




negatedLabel


Reversal of impairment loss recognised in profit or loss, trade receivables




documentation


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]




ifrs-full


ReversalOfInventoryWritedown


(Monetary), duration


label


Reversal of inventory write-down


IAS 1.98 a Disclosure, IAS 2.36 f Disclosure




negatedLabel


Reversal of inventory write-down




commentaryGuidance


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




documentation


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]




ifrs-full


ReversalOfProvisionsForCostOfRestructuring


Monetary, duration, credit


label


Reversal of provisions for cost of restructuring


IAS 1.98 b Disclosure




documentation


The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]




ifrs-full


ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


(Monetary), duration, debit


label


Reversed unsettled liabilities, contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




negatedLabel


Reversed unsettled liabilities, contingent liabilities recognised in business combination




documentation


The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]




ifrs-full


ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed


Monetary, instant, debit


label


Reverse repurchase agreements and cash collateral on securities borrowed


IAS 1.55 Common practice




documentation


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]




ifrs-full


RightofuseAssetFairValueUsedAsDeemedCost


Monetary, instant, debit


label


Right-of-use asset fair value used as deemed cost


IFRS 1.30 Disclosure




documentation


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]




ifrs-full


RightofuseAssets


Monetary, instant, debit


label


Right-of-use assets


IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure




periodEndLabel


Right-of-use assets at end of period




periodStartLabel


Right-of-use assets at beginning of period




documentation


The amount of assets that represent a lessee’s right to use an underlying asset for the lease term that do not meet the definition of investment property. 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.




ifrs-full


RightofuseAssetsIncreaseDecreaseInRevaluationSurplus


Monetary, duration, credit


label


Right-of-use assets, increase (decrease) in revaluation surplus


IFRS 16.57 Disclosure




documentation


The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]




ifrs-full


RightofuseAssetsMember


Member


label


Right-of-use assets [member]


IFRS 16.33 Disclosure




documentation


This member stands for right-of-use assets. [Refer: Right-of-use assets]




ifrs-full


RightofuseAssetsRevaluationSurplus


Monetary, instant, credit


label


Right-of-use assets, revaluation surplus


IFRS 16.57 Disclosure




documentation


The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]




ifrs-full


RightofuseAssetsRevaluedAssetsAtCost


Monetary, instant, debit


label


Right-of-use assets, revalued assets, at cost


IFRS 16.57 Disclosure




documentation


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]




ifrs-full


RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital


Text


label


Rights, preferences and restrictions attaching to class of share capital


IAS 1.79 a (v) Disclosure




documentation


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: Classes of share capital [domain]]




ifrs-full


RiskAdjustmentForNonfinancialRiskMember


Member


label


Risk adjustment for non-financial risk [member]


IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure




documentation


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.




ifrs-full


RiskDiversificationEffectMember


Member


label


Risk diversification effect [member]


IFRS 7.32 Common practice




documentation


This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


RiskExposureAssociatedWithInstrumentsSharingCharacteristic


Monetary, instant


label


Risk exposure associated with instruments sharing characteristic


IFRS 7.B8 c Disclosure




commentaryGuidance


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




documentation


The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Classes of financial instruments [domain]]




ifrs-full


RiskExposuresAxis


Axis


label


Risk variables [axis]


IFRS 17.128 a Disclosure




documentation


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




ifrs-full


RiskExposuresDomain


Domain [default]


label


Risk variables [domain]


IFRS 17.128 a Disclosure




documentation


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




ifrs-full


RoyaltyExpense


Monetary, duration, debit


label


Royalty expense


IAS 1.85 Common practice




documentation


The amount of expense arising from royalties.




ifrs-full


SaleOrIssueOfTreasuryShares


Monetary, duration, credit


label


Sale or issue of treasury shares


IAS 1.106 d Common practice




documentation


The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]




ifrs-full


SalesAndMarketingExpense


Monetary, duration, debit


label


Sales and marketing expense


IAS 1.85 Common practice




documentation


The amount of expense relating to the marketing and selling of goods or services.




ifrs-full


SalesChannelsAxis


Axis


label


Sales channels [axis]


IFRS 15.B89 g Example




documentation


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




ifrs-full


SalesChannelsDomain


Domain [default]


label


Sales channels [domain]


IFRS 15.B89 g Example




documentation


This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used.




ifrs-full


SalesFairValueMeasurementAssets


(Monetary), duration, credit


label


Sales, fair value measurement, assets


IFRS 13.93 e (iii) Disclosure




negatedLabel


Sales, fair value measurement, assets




documentation


The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]




ifrs-full


SalesFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration, debit


label


Sales, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (iii) Disclosure




negatedLabel


Sales, fair value measurement, entity’s own equity instruments




documentation


The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]




ifrs-full


SalesFairValueMeasurementLiabilities


(Monetary), duration, debit


label


Sales, fair value measurement, liabilities


IFRS 13.93 e (iii) Disclosure




negatedLabel


Sales, fair value measurement, liabilities




documentation


The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]




ifrs-full


SalesOfPropertyAndOtherAssetsRelatedPartyTransactions


Monetary, duration, credit


label


Sales of property and other assets, related party transactions


IAS 24.21 b Example




documentation


The amount of property and other assets sold by the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


SameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements


True/False


label


Same accounting policies and methods of computation followed in interim financial statements


IAS 34.16A a Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements.




ifrs-full


SecuredBankLoansReceived


Monetary, instant, credit


label


Secured bank loans received


IAS 1.112 c Common practice




documentation


The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]




ifrs-full


SecuritiesLendingMember


Member


label


Securities lending [member]


IFRS 7.B33 Example, IFRS 7.IG40B Example




documentation


This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.




ifrs-full


SecuritisationsMember


Member


label


Securitisations [member]


IFRS 7.B33 Example




documentation


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.




ifrs-full


SecuritisationVehiclesMember


Member


label


Securitisation vehicles [member]


IFRS 12.B23 a Example




documentation


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.




ifrs-full


SegmentConsolidationItemsAxis


Axis


label


Segment consolidation items [axis]


IFRS 8.23 Disclosure




documentation


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




ifrs-full


SegmentConsolidationItemsDomain


Domain [default]


label


Segment consolidation items [domain]


IFRS 8.28 Disclosure




documentation


This member stands for the standard value for the “Segment consolidation items” axis if no other member is used.




ifrs-full


SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented


Text


label


Description of segment in which non-current asset or disposal group held for sale is presented


IFRS 5.41 d Disclosure




documentation


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]]




ifrs-full


SegmentsAxis


Axis


label


Segments [axis]


IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure




documentation


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




ifrs-full


SegmentsDomain


Domain [default]


label


Segments [domain]


IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.28 Disclosure




documentation


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.




ifrs-full


SellingExpense


Monetary, duration, debit


label


Selling expense


IAS 1.112 c Common practice




documentation


The amount of expense relating to selling activities of the entity.




ifrs-full


SellingGeneralAndAdministrativeExpense


Monetary, duration, debit


label


Selling, general and administrative expense


IAS 1.85 Common practice




totalLabel


Total selling, general and administrative expense




documentation


The amount of expense relating to selling, general and administrative activities of the entity.




ifrs-full


SellingGeneralAndAdministrativeExpenseAbstract


 


label


Selling, general and administrative expense [abstract]


 




ifrs-full


SellingGeneralAndAdministrativeExpenseMember


Member


label


Selling, general and administrative expense [member]


IAS 1.104 Common practice, IAS 1.112 c Common practice




documentation


This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.




ifrs-full


SellingProfitLossOnFinanceLeases


Monetary, duration, credit


label


Selling profit (loss) on finance leases


IFRS 16.90 a (i) Disclosure




documentation


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.




ifrs-full


SensitivityAnalysisForEachTypeOfMarketRisk


Text block


label


Sensitivity analysis for types of market risk [text block]


IFRS 7.40 a Disclosure




documentation


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]]




ifrs-full


SeparateManagementEntitiesAxis


Axis


label


Separate management entities [axis]


IAS 24.18A Disclosure




documentation


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




ifrs-full


SeparateManagementEntitiesDomain


Domain [default]


label


Separate management entities [domain]


IAS 24.18A Disclosure




documentation


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]]




ifrs-full


SeparateMember


Member


label


Separate [member]


IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure




documentation


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.




ifrs-full


ServiceConcessionArrangementsAxis


Axis


label


Service concession arrangements [axis]


SIC 29.6 Disclosure




documentation


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




ifrs-full


ServiceConcessionArrangementsDomain


Domain [default]


label


Service concession arrangements [domain]


SIC 29.6 Disclosure




documentation


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]]




ifrs-full


ServiceConcessionRightsMember


Member


label


Service concession rights [member]


IAS 38.119 Common practice




documentation


This member stands for service concession rights. [Refer: Service concession arrangements [domain]]




ifrs-full


ServicesExpense


Monetary, duration, debit


label


Services expense


IAS 1.85 Common practice




documentation


The amount of expense arising from services.




ifrs-full


ServicesReceivedRelatedPartyTransactions


Monetary, duration, debit


label


Services received, related party transactions


IAS 24.21 c Example




documentation


The amount of services received in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


(Monetary), duration, debit


label


Settled liabilities, contingent liabilities recognised in business combination


IFRS 3.B67 c Disclosure




negatedLabel


Settled liabilities, contingent liabilities recognised in business combination




documentation


The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]




ifrs-full


SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions


Monetary, duration


label


Settlement of liabilities by entity on behalf of related party, related party transactions


IAS 24.21 j Example




commentaryGuidance


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




documentation


The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions


Monetary, duration


label


Settlement of liabilities on behalf of entity by related party, related party transactions


IAS 24.21 j Example




commentaryGuidance


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




documentation


The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


SettlementsFairValueMeasurementAssets


(Monetary), duration, credit


label


Settlements, fair value measurement, assets


IFRS 13.93 e (iii) Disclosure




negatedLabel


Settlements, fair value measurement, assets




documentation


The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]




ifrs-full


SettlementsFairValueMeasurementEntitysOwnEquityInstruments


(Monetary), duration, debit


label


Settlements, fair value measurement, entity’s own equity instruments


IFRS 13.93 e (iii) Disclosure




negatedLabel


Settlements, fair value measurement, entity’s own equity instruments




documentation


The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]




ifrs-full


SettlementsFairValueMeasurementLiabilities


(Monetary), duration, debit


label


Settlements, fair value measurement, liabilities


IFRS 13.93 e (iii) Disclosure




negatedLabel


Settlements, fair value measurement, liabilities




documentation


The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]




ifrs-full


SetupCostsMember


Member


label


Setup costs [member]


IFRS 15.128 a Example




documentation


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]




ifrs-full


SevenYearsBeforeReportingYearMember


Member


label


Seven years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended seven years before the end of the reporting year.




ifrs-full


ShareIssueRelatedCost


Monetary, duration, debit


label


Share issue related cost


IAS 1.106 d Common practice




documentation


The amount of cost related to the issuance of shares.




ifrs-full


ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers


Monetary, instant, credit


label


Share of contingent liabilities of joint ventures incurred jointly with other investors


IFRS 12.23 b Disclosure




documentation


The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]




ifrs-full


ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors


Monetary, instant, credit


label


Share of contingent liabilities of associates incurred jointly with other investors


IFRS 12.23 b Disclosure




documentation


The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]




ifrs-full


ShareOfContingentLiabilitiesOfAssociatesMember


Member


label


Share of contingent liabilities of associates [member]


IAS 37.88 Example




documentation


This member stands for share of contingent liabilities of associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


Monetary, duration, credit


label


Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax


IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure




totalLabel


Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax




documentation


The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income]




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax


Monetary, duration, credit


label


Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax


IAS 1.91 b Disclosure




totalLabel


Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax




documentation


The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income]




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract


 


label


Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]


 




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract


 


label


Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]


 




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


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


IAS 1.82A Disclosure




documentation


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.




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


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


IAS 1.82A Disclosure




documentation


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.




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax


Monetary, duration, credit


label


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


IAS 1.82A Disclosure




documentation


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.




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax


Monetary, duration, credit


label


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


IAS 1.82A Disclosure




documentation


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.




ifrs-full


ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod


Monetary, duration, credit


label


Share of profit (loss) of associates accounted for using equity method


IAS 1.85 Common practice




documentation


The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Profit (loss)]




ifrs-full


ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


Monetary, duration, credit


label


Share of profit (loss) of associates and joint ventures accounted for using equity method


IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure




totalLabel


Total share of profit (loss) of associates and joint ventures accounted for using equity method




documentation


The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]




ifrs-full


ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract


 


label


Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]


 




ifrs-full


ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


Monetary, duration, credit


label


Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method


IFRS 12.B16 a Disclosure




documentation


The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Continuing operations, unless line item indicates otherwise [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from continuing operations]




ifrs-full


ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


Monetary, duration, credit


label


Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method


IFRS 12.B16 b Disclosure




documentation


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: Total for all associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from discontinued operations]




ifrs-full


ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod


Monetary, duration, credit


label


Share of profit (loss) of joint ventures accounted for using equity method


IAS 1.85 Common practice




documentation


The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]




ifrs-full


ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


Monetary, duration, credit


label


Share of total comprehensive income of associates and joint ventures accounted for using equity method


IFRS 12.B16 d Disclosure




documentation


The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Investments accounted for using equity method]




ifrs-full


ShareOptionsMember


Member


label


Share options [member]


IAS 33.70 c Common practice




documentation


This member stands for share options.




ifrs-full


SharePremium


Monetary, instant, credit


label


Share premium


IAS 1.78 e Example




documentation


The amount received or receivable from the issuance of the entity’s shares in excess of nominal value.




ifrs-full


SharePremiumMember


Member


label


Share premium [member]


IAS 1.106 Disclosure




documentation


This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value.




ifrs-full


SharesHaveNoParValue


True/False


label


Shares have no par value


IAS 1.79 a (iii) Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the shares have no par value.




ifrs-full


SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates


Shares


label


Number of shares in entity held by entity or by its subsidiaries or associates


IAS 1.79 a (vi) Disclosure




documentation


The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Total for all associates [member]; Total for all subsidiaries [member]]




ifrs-full


SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares


Shares


label


Number of shares reserved for issue under options and contracts for sale of shares


IAS 1.79 a (vii) Disclosure




documentation


The number of shares reserved for issue under options and contracts for the sale of shares.




ifrs-full


Ships


Monetary, instant, debit


label


Ships


IAS 16.37 d Example




documentation


The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment]




ifrs-full


ShipsMember


Member


label


Ships [member]


IAS 16.37 d Example




documentation


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]




ifrs-full


ShorttermBorrowings


Monetary, instant, credit


label


Current borrowings


IAS 1.55 Common practice




documentation


The amount of current borrowings. [Refer: Borrowings]




ifrs-full


ShorttermBorrowingsMember


Member


label


Short-term borrowings [member]


IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example




documentation


This member stands for short-term borrowings. [Refer: Borrowings]




ifrs-full


ShorttermContractsMember


Member


label


Short-term contracts [member]


IFRS 15.B89 e Example




documentation


This member stands for short-term contracts with customers.




ifrs-full


ShorttermDepositsClassifiedAsCashEquivalents


Monetary, instant, debit


label


Short-term deposits, classified as cash equivalents


IAS 7.45 Common practice




documentation


A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]




ifrs-full


ShorttermDepositsNotClassifiedAsCashEquivalents


Monetary, instant, debit


label


Short-term deposits, not classified as cash equivalents


IAS 1.55 Common practice




documentation


The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]




ifrs-full


ShorttermEmployeeBenefitsAccruals


Monetary, instant, credit


label


Short-term employee benefits accruals


IAS 1.78 Common practice




documentation


The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]




ifrs-full


ShorttermEmployeeBenefitsExpense


Monetary, duration, debit


label


Short-term employee benefits expense


IAS 1.112 c Common practice




totalLabel


Total short-term employee benefits expense




documentation


The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services.




ifrs-full


ShorttermEmployeeBenefitsExpenseAbstract


 


label


Short-term employee benefits expense [abstract]


 




ifrs-full


ShorttermInvestmentsClassifiedAsCashEquivalents


Monetary, instant, debit


label


Short-term investments, classified as cash equivalents


IAS 7.45 Common practice




documentation


A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]




ifrs-full


ShorttermLegalProceedingsProvision


Monetary, instant, credit


label


Current legal proceedings provision


IAS 37 – Example 10 A court case Example, IAS 37.87 Example




documentation


The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]




ifrs-full


ShorttermMiscellaneousOtherProvisions


Monetary, instant, credit


label


Current miscellaneous other provisions


IAS 1.78 d Common practice




documentation


The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]




ifrs-full


ShorttermOnerousContractsProvision


Monetary, instant, credit


label


Current onerous contracts provision


IAS 37.66 Example




documentation


The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]




ifrs-full


ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts


Monetary, instant, credit


label


Current provision for decommissioning, restoration and rehabilitation costs


IAS 37 – D Examples: disclosures Example, IAS 37.87 Example




documentation


The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]




ifrs-full


ShorttermRestructuringProvision


Monetary, instant, credit


label


Current restructuring provision


IAS 37.70 Example




documentation


The amount of current provision for restructuring. [Refer: Restructuring provision]




ifrs-full


ShorttermWarrantyProvision


Monetary, instant, credit


label


Current warranty provision


IAS 37 – Example 1 Warranties Example, IAS 37.87 Example




documentation


The amount of current provision for warranties. [Refer: Warranty provision]




ifrs-full


SignificantInfluenceMember


Member


label


Significant influence [member]


IAS 24.26 a Disclosure




documentation


This member stands for significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies.




ifrs-full


SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember


Member


label


Significant interest rate benchmarks subject to interest rate benchmark reform [member]


IFRS 7.24J b Disclosure




documentation


This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.




ifrs-full


SignificantInvestmentsInAssociatesAxis


Axis


label


Associates [axis]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure




documentation


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




ifrs-full


SignificantInvestmentsInAssociatesDomain


Domain [default]


label


Associates [domain]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure




documentation


This member stands for the standard value for the “Associates” axis if no other member is used.




ifrs-full


SignificantInvestmentsInSubsidiariesAxis


Axis


label


Subsidiaries [axis]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure




documentation


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




ifrs-full


SignificantInvestmentsInSubsidiariesDomain


Domain [default]


label


Subsidiaries [domain]


IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure




documentation


This member stands for the standard value for the “Subsidiaries” axis if no other member is used.




ifrs-full


SignificantUnobservableInputAssets


Decimal, instant


label


Significant unobservable input, assets


IFRS 13.93 d Disclosure




documentation


The value of significant unobservable input used in the measurement of the fair value of assets.




ifrs-full


SignificantUnobservableInputEntitysOwnEquityInstruments


Decimal, instant


label


Significant unobservable input, entity’s own equity instruments


IFRS 13.93 d Disclosure




documentation


The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments.




ifrs-full


SignificantUnobservableInputLiabilities


Decimal, instant


label


Significant unobservable input, liabilities


IFRS 13.93 d Disclosure




documentation


The value of significant unobservable input used in the measurement of the fair value of liabilities.




ifrs-full


SixYearsBeforeReportingYearMember


Member


label


Six years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended six years before the end of the reporting year.




ifrs-full


SocialSecurityContributions


Monetary, duration, debit


label


Social security contributions


IAS 19.9 Common practice




documentation


A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]




ifrs-full


SpareParts


Monetary, instant, debit


label


Current spare parts


IAS 2.37 Common practice




documentation


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]




ifrs-full


SpecificIdentificationMethodMember


Member


label


Specific identification method [member]


IAS 2.36 a Disclosure




documentation


This member stands for the specific identification method of inventory measurement.




ifrs-full


StateDefinedBenefitPlansMember


Member


label


State defined benefit plans [member]


IAS 19.45 Disclosure




documentation


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 [domain]]




ifrs-full


StatementOfCashFlowsAbstract


 


label


Statement of cash flows [abstract]


 




ifrs-full


StatementOfChangesInEquityAbstract


 


label


Statement of changes in equity [abstract]


 




ifrs-full


StatementOfChangesInEquityLineItems


Line items


label


Statement of changes in equity [line items]


 




documentation


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.




ifrs-full


StatementOfChangesInEquityTable


Table


label


Statement of changes in equity [table]


IAS 1.106 Disclosure




documentation


Schedule disclosing information related to changes in equity.




ifrs-full


StatementOfChangesInNetAssetsAvailableForBenefitsAbstract


 


label


Statement of changes in net assets available for benefits [abstract]


 




ifrs-full


StatementOfComprehensiveIncomeAbstract


 


label


Statement of comprehensive income [abstract]


 




ifrs-full


StatementOfFinancialPositionAbstract


 


label


Statement of financial position [abstract]


 




ifrs-full


StatementOfIFRSCompliance


Text block


label


Statement of IFRS compliance [text block]


IAS 1.16 Disclosure




documentation


An explicit and unreserved statement of compliance with all the requirements of IFRSs.




ifrs-full


StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract


 


label


Statement of profit or loss and other comprehensive income [abstract]


 




ifrs-full


StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9


Text


label


Statement that comparative information does not comply with IFRS 7 and IFRS 9


IFRS 1.E2 b Disclosure




documentation


The statement that comparative information does not comply with IFRS 7 and IFRS 9.




ifrs-full


StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts


Text


label


Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts


IFRS 17.126 Disclosure




documentation


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 [domain]]




ifrs-full


StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17


Text


label


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


IFRS 17.C28 Disclosure




documentation


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.




ifrs-full


StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes


Text


label


Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes


IAS 12.88A Disclosure




documentation


The statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.




ifrs-full


StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16


Text


label


Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16


IFRS 16.C4 Disclosure




documentation


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.




ifrs-full


StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation


Text


label


Statement that investment entity is required to apply exception from consolidation


IFRS 12.19A Disclosure




documentation


The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]




ifrs-full


StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements


Text


label


Statement that investment entity prepares separate financial statements as its only financial statements


IAS 27.16A Disclosure




documentation


The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]




ifrs-full


StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption


Text


label


Statement that lessee accounts for leases of low-value assets using recognition exemption


IFRS 16.60 Disclosure




documentation


The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.




ifrs-full


StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption


Text


label


Statement that lessee accounts for short-term leases using recognition exemption


IFRS 16.60 Disclosure




documentation


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.




ifrs-full


StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16


Text


label


Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of COVID-19 pandemic that meet conditions in paragraph 46B of IFRS 16


IFRS 16.60A a Disclosure




documentation


The statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.




ifrs-full


StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17


Text


label


Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17


IFRS 16.C13 Disclosure




documentation


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.




ifrs-full


StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed


Text


label


Statement that practical expedient about existence of significant financing component has been used


IFRS 15.129 Disclosure




documentation


The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.




ifrs-full


StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed


Text


label


Statement that practical expedient about incremental costs of obtaining contract has been used


IFRS 15.129 Disclosure




documentation


The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.




ifrs-full


StatementThatRateRegulatorIsRelatedParty


Text


label


Statement that rate regulator is related party


IFRS 14.30 b Disclosure




documentation


The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Total for all related parties [member]]




ifrs-full


StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible


Text


label


Statement that regulatory deferral account balance is no longer fully recoverable or reversible


IFRS 14.36 Disclosure




documentation


The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]]




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets


Text


label


Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets


IFRS 13.93 c Common practice




documentation


The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments


Text


label


Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 c Common practice




documentation


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.




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities


Text


label


Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities


IFRS 13.93 c Common practice




documentation


The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets


Text


label


Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets


IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice




documentation


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.




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


Text


label


Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice




documentation


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.




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities


Text


label


Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities


IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice




documentation


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.




ifrs-full


StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis


Text


label


Statement that unadjusted comparative information has been prepared on different basis


IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure




documentation


The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.




ifrs-full


StatutoryReserve


Monetary, instant, credit


label


Statutory reserve


IAS 1.55 Common practice




documentation


A component of equity representing reserves created based on legal requirements.




ifrs-full


StatutoryReserveMember


Member


label


Statutory reserve [member]


IAS 1.108 Common practice




documentation


This member stands for a component of equity representing reserves created based on legal requirements.




ifrs-full


StraightlineMethodMember


Member


label


Straight-line method [member]


IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure




documentation


This member stands for the straight-line method of depreciation or amortisation.




ifrs-full


StructuredDebtAmountContributedToFairValueOfPlanAssets


Monetary, instant, debit


label


Structured debt, amount contributed to fair value of plan assets


IAS 19.142 h Example




documentation


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 [domain]]




ifrs-full


StructuredDebtPercentageContributedToFairValueOfPlanAssets


Percent


label


Structured debt, percentage contributed to fair value of plan assets


IAS 19.142 h Common practice




documentation


The percentage 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 [domain]] [Contrast: Structured debt, amount contributed to fair value of plan assets]




ifrs-full


SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract


 


label


Subclassifications of assets, liabilities and equities [abstract]


 




ifrs-full


SubordinatedLiabilities


Monetary, instant, credit


label


Subordinated liabilities


IAS 1.55 Common practice




totalLabel


Total subordinated liabilities




documentation


The amount of liabilities that are subordinate to other liabilities with respect to claims.




ifrs-full


SubordinatedLiabilitiesAbstract


 


label


Subordinated liabilities [abstract]


 




ifrs-full


SubordinatedLiabilitiesAtAmortisedCost


Monetary, instant, credit


label


Subordinated liabilities at amortised cost


IAS 1.55 Common practice




documentation


The amount of liabilities that are subordinate to other liabilities with respect to claims at amortised cost. [Refer: Financial liabilities at amortised cost]




ifrs-full


SubscriptionCirculationRevenue


Monetary, duration, credit


label


Subscription circulation revenue


IAS 1.112 c Common practice




documentation


The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]




ifrs-full


SubsequentRecognitionOfDeferredTaxAssetsGoodwill


(Monetary), duration, credit


label


Subsequent recognition of deferred tax assets, goodwill


IFRS 3.B67 d (iii) Disclosure




negatedLabel


Subsequent recognition of deferred tax assets, goodwill




documentation


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; Total for all business combinations [member]]




ifrs-full


SubsidiariesMember


Member


label


Total for all subsidiaries [member]


IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure




documentation


This member stands for entities that are controlled by another entity.




ifrs-full


SubsidiariesWithMaterialNoncontrollingInterestsMember


Member


label


Subsidiaries with material non-controlling interests [member]


IFRS 12.12 Disclosure




documentation


This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Total for all subsidiaries [member]; Non-controlling interests]




ifrs-full


SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital


Text


label


Summary quantitative data about what entity manages as capital


IAS 1.135 b Disclosure




documentation


Summary quantitative data about what the entity manages as capital.




ifrs-full


SummaryQuantitativeDataAboutEntitysExposureToRisk


Text block


label


Summary quantitative data about entity’s exposure to risk [text block]


IFRS 7.34 a Disclosure




documentation


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: Classes of financial instruments [domain]; Key management personnel of entity or parent [member]]




ifrs-full


SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments


Text


label


Summary quantitative data about puttable financial instruments classified as equity instruments


IAS 1.136A a Disclosure




documentation


Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Classes of financial instruments [domain]]




ifrs-full


SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


Text block


label


Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]


IFRS 17.125 a Disclosure




documentation


The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17.




ifrs-full


SupplierFinanceArrangementsAxis


Axis


label


Supplier finance arrangements [axis]


IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure




documentation


The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis represents the financial liabilities that are part of a supplier finance arrangement.




ifrs-full


SupplierFinanceArrangementsDomain


Domain [default]


label


Supplier finance arrangements [domain]


IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure




documentation


This member stands for the standard value of the “Supplier finance arrangements” axis if no other member is used.




ifrs-full


SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo


Monetary, duration


label


Support provided to structured entity without having contractual obligation to do so


IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure




commentaryGuidance


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




documentation


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: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]




ifrs-full


SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo


Monetary, duration


label


Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so


IFRS 12.19E a Disclosure




commentaryGuidance


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




documentation


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]; Total for all subsidiaries [member]]




ifrs-full


SurplusDeficitInPlan


Monetary, instant, debit


label


Surplus (deficit) in plan


IAS 19.57 a Common practice




netLabel


Net surplus (deficit) in plan




documentation


The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]




ifrs-full


SurplusDeficitInPlanAbstract


 


label


Surplus (deficit) in plan [abstract]


 




ifrs-full


SwapContractMember


Member


label


Swap contract [member]


IAS 1.112 c Common practice




documentation


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]]




ifrs-full


TangibleExplorationAndEvaluationAssets


Monetary, instant, debit


label


Tangible exploration and evaluation assets


IFRS 6.25 Disclosure




documentation


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]]




ifrs-full


TangibleExplorationAndEvaluationAssetsMember


Member


label


Tangible exploration and evaluation assets [member]


IFRS 6.25 Disclosure




documentation


This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]




ifrs-full


TaxationrelatedRegulatoryDeferralAccountBalancesMember


Member


label


Taxation-related regulatory deferral account balances [member]


IFRS 14.34 Disclosure




documentation


This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [domain]]




ifrs-full


TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense


(Monetary), duration, credit


label


Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense


IAS 12.80 e Example




negatedLabel


Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense




documentation


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]]




ifrs-full


TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense


(Monetary), duration, credit


label


Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense


IAS 12.80 f Example




negatedLabel


Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense




documentation


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]]




ifrs-full


TaxContingentLiabilityMember


Member


label


Tax contingent liability [member]


IAS 37.88 Common practice




documentation


This member stands for a contingent liability for taxes. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


TaxEffectFromChangeInTaxRate


Monetary, duration, debit


label


Tax effect from change in tax rate


IAS 12.81 c (i) Disclosure




documentation


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]




ifrs-full


TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss


Monetary, duration, debit


label


Tax effect of expense not deductible in determining taxable profit (tax loss)


IAS 12.81 c (i) Disclosure




documentation


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]




ifrs-full


TaxEffectOfForeignTaxRates


Monetary, duration, debit


label


Tax effect of foreign tax rates


IAS 12.81 c (i) Disclosure




documentation


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]




ifrs-full


TaxEffectOfImpairmentOfGoodwill


Monetary, duration, debit


label


Tax effect of impairment of goodwill


IAS 12.81 c (i) Common practice




documentation


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]




ifrs-full


TaxEffectOfRevenuesExemptFromTaxation2011


(Monetary), duration, credit


label


Tax effect of revenues exempt from taxation


IAS 12.81 c (i) Disclosure




negatedLabel


Tax effect of revenues exempt from taxation




documentation


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]




ifrs-full


TaxEffectOfTaxLosses


Monetary, duration, debit


label


Tax effect of tax losses


IAS 12.81 c (i) Disclosure




documentation


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]




ifrs-full


TaxExpenseIncomeAtApplicableTaxRate


Monetary, duration, debit


label


Tax expense (income) at applicable tax rate


IAS 12.81 c (i) Disclosure




documentation


The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]




ifrs-full


TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss


Monetary, duration, debit


label


Tax expense (income) relating to changes in accounting policies and errors included in profit or loss


IAS 12.80 h Example




documentation


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.




ifrs-full


TaxExpenseOfDiscontinuedOperationAbstract


 


label


Tax expense (income) of discontinued operation [abstract]


 




ifrs-full


TaxExpenseOtherThanIncomeTaxExpense


Monetary, duration, debit


label


Tax expense other than income tax expense


IAS 1.85 Common practice




documentation


The amount of tax expense exclusive of income tax expense.




ifrs-full


TaxExpenseRelatingToGainLossOnDiscontinuance


Monetary, duration, debit


label


Tax expense (income) relating to gain (loss) on discontinuance


IAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosure




documentation


The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]




ifrs-full


TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations


Monetary, duration, debit


label


Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations


IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure




documentation


The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]




ifrs-full


TaxRateEffectFromChangeInTaxRate


Percent


label


Tax rate effect from change in tax rate


IAS 12.81 c (ii) Disclosure




documentation


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]




ifrs-full


TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods


Percent


label


Tax rate effect of adjustments for current tax of prior periods


IAS 12.81 c (ii) Common practice




documentation


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]




ifrs-full


TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss


Percent


label


Tax rate effect of expense not deductible in determining taxable profit (tax loss)


IAS 12.81 c (ii) Disclosure




documentation


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]




ifrs-full


TaxRateEffectOfForeignTaxRates


Percent


label


Tax rate effect of foreign tax rates


IAS 12.81 c (ii) Disclosure




documentation


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]




ifrs-full


TaxRateEffectOfImpairmentOfGoodwill


Percent


label


Tax rate effect of impairment of goodwill


IAS 12.81 c (ii) Common practice




documentation


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]




ifrs-full


TaxRateEffectOfRevenuesExemptFromTaxation


(Percent)


label


Tax rate effect of revenues exempt from taxation


IAS 12.81 c (ii) Disclosure




negatedLabel


Tax rate effect of revenues exempt from taxation




documentation


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]




ifrs-full


TaxRateEffectOfTaxLosses


Percent


label


Tax rate effect of tax losses


IAS 12.81 c (ii) Disclosure




documentation


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]




ifrs-full


TechnologybasedIntangibleAssetsMember


Member


label


Technology-based intangible assets [member]


IAS 38.119 Common practice




documentation


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]




ifrs-full


TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate


Monetary, instant, debit


label


Technology-based intangible assets recognised as of acquisition date


IFRS 3.B64 i Common practice




documentation


The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Total for all business combinations [member]]




ifrs-full


TemporaryDifferenceMember


Member


label


Temporary differences [member]


IAS 12.81 g Disclosure




documentation


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]]




ifrs-full


TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures


Monetary, instant


label


Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised


IAS 12.81 f Disclosure




commentaryGuidance


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




documentation


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: Total for all associates [member]; Total for all subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]




ifrs-full


TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis


Axis


label


Temporary difference, unused tax losses and unused tax credits [axis]


IAS 12.81 g Disclosure




documentation


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




ifrs-full


TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain


Domain [default]


label


Temporary difference, unused tax losses and unused tax credits [domain]


IAS 12.81 g Disclosure




documentation


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]]




ifrs-full


TerminationBenefitsExpense


Monetary, duration, debit


label


Termination benefits expense


IAS 19.171 Common practice




documentation


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]




ifrs-full


ThreeYearsBeforeReportingYearMember


Member


label


Three years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended three years before the end of the reporting year.




ifrs-full


TimeandmaterialsContractsMember


Member


label


Time-and-materials contracts [member]


IFRS 15.B89 d Example




documentation


This member stands for time-and-materials contracts with customers.




ifrs-full


TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition


Text


label


Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition


IFRIC 2.13 Disclosure




documentation


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.




ifrs-full


TimingOfTransferOfGoodsOrServicesAxis


Axis


label


Timing of transfer of goods or services [axis]


IFRS 15.B89 f Example




documentation


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




ifrs-full


TimingOfTransferOfGoodsOrServicesDomain


Domain [default]


label


Timing of transfer of goods or services [domain]


IFRS 15.B89 f Example




documentation


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.




ifrs-full


TitleOfInitiallyAppliedIFRS


Text


label


Title of initially applied IFRS


IAS 8.28 a Disclosure




documentation


The title of an initially applied IFRS. [Refer: IFRSs [member]]




ifrs-full


TitleOfNewIFRS


Text


label


Title of new IFRS


IAS 8.31 a Example




documentation


The title of a new IFRS that has been issued but is not yet effective.




ifrs-full


TopOfRangeMember


Member


label


Top of range [member]


IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice




documentation


This member stands for top of a range.




ifrs-full


TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember


Member


label


Total for all foreign operations whose functional currency is not exchangeable into presentation currency [member]


Effective 2025-01-01 IAS 21.A20 b Disclosure




documentation


This member stands for the total for all foreign operations when the foreign operation’s whose functional currency is not exchangeable into the presentation currency, or, if applicable, when the presentation currency is not exchangeable into a foreign operation’s functional currency.




ifrs-full


TradeAndOtherCurrentPayables


Monetary, instant, credit


label


Trade and other current payables


IAS 1.54 k Disclosure




totalLabel


Total trade and other current payables




documentation


The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]




ifrs-full


TradeAndOtherCurrentPayablesAbstract


 


label


Trade and other current payables [abstract]


 




ifrs-full


TradeAndOtherCurrentPayablesToRelatedParties


Monetary, instant, credit


label


Current payables to related parties


IAS 1.78 Common practice




documentation


The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]




ifrs-full


TradeAndOtherCurrentPayablesToTradeSuppliers


Monetary, instant, credit


label


Current trade payables


IAS 1.70 Example, IAS 1.78 Common practice




documentation


The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables]




ifrs-full


TradeAndOtherCurrentReceivables


Monetary, instant, debit


label


Trade and other current receivables


IAS 1.54 h Disclosure, IAS 1.78 b Disclosure




totalLabel


Total trade and other current receivables




documentation


The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]




ifrs-full


TradeAndOtherCurrentReceivablesAbstract


 


label


Trade and other current receivables [abstract]


 




ifrs-full


TradeAndOtherCurrentReceivablesDueFromRelatedParties


Monetary, instant, debit


label


Current receivables due from related parties


IAS 1.78 b Example




documentation


The amount of current receivables due from related parties. [Refer: Total for all related parties [member]]




ifrs-full


TradeAndOtherPayables


Monetary, instant, credit


label


Trade and other payables


IAS 1.54 k Disclosure




totalLabel


Total trade and other payables




documentation


The amount of trade payables and other payables. [Refer: Trade payables; Other payables]




ifrs-full


TradeAndOtherPayablesAbstract


 


label


Trade and other payables [abstract]


 




ifrs-full


TradeAndOtherPayablesRecognisedAsOfAcquisitionDate


(Monetary), instant, credit


label


Trade and other payables recognised as of acquisition date


IFRS 3.B64 i Common practice




negatedLabel


Trade and other payables recognised as of acquisition date




documentation


The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]]




ifrs-full


TradeAndOtherPayablesToRelatedParties


Monetary, instant, credit


label


Payables to related parties


IAS 1.78 Common practice




documentation


The amount of payables due to related parties. [Refer: Total for all related parties [member]]




ifrs-full


TradeAndOtherPayablesToTradeSuppliers


Monetary, instant, credit


label


Trade payables


IAS 1.78 Common practice




documentation


The amount of payment due to suppliers for goods and services used in the entity’s business.




ifrs-full


TradeAndOtherPayablesUndiscountedCashFlows


Monetary, instant, credit


label


Trade and other payables, undiscounted cash flows


IFRS 7.B11D Example, IFRS 7.IG31A Example




documentation


The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]




ifrs-full


TradeAndOtherReceivables


Monetary, instant, debit


label


Trade and other receivables


IAS 1.54 h Disclosure, IAS 1.78 b Disclosure




totalLabel


Total trade and other receivables




documentation


The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]




ifrs-full


TradeAndOtherReceivablesAbstract


 


label


Trade and other receivables [abstract]


 




ifrs-full


TradeAndOtherReceivablesDueFromRelatedParties


Monetary, instant, debit


label


Receivables due from related parties


IAS 1.78 b Example




documentation


The amount of receivables due from related parties. [Refer: Total for all related parties [member]]




ifrs-full


TradeReceivables


Monetary, instant, debit


label


Trade receivables


IAS 1.78 b Example




documentation


The amount due from customers for goods and services sold.




ifrs-full


TradeReceivablesMember


Member


label


Trade receivables [member]


IAS 1.112 c Common practice, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example




documentation


This member stands for trade receivables. [Refer: Trade receivables]




ifrs-full


TradingEquitySecuritiesMember


Member


label


Trading equity securities [member]


IFRS 13.94 Example, IFRS 13.IE60 Example




documentation


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.




ifrs-full


TradingIncomeExpense


Monetary, duration, credit


label


Trading income (expense)


IAS 1.85 Common practice




totalLabel


Total trading income (expense)




documentation


The amount of income (expense) relating to trading assets and liabilities.




ifrs-full


TradingIncomeExpenseAbstract


 


label


Trading income (expense) [abstract]


 




ifrs-full


TradingIncomeExpenseOnDebtInstruments


Monetary, duration, credit


label


Trading income (expense) on debt instruments


IAS 1.112 c Common practice




documentation


The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]




ifrs-full


TradingIncomeExpenseOnDerivativeFinancialInstruments


Monetary, duration, credit


label


Trading income (expense) on derivative financial instruments


IAS 1.112 c Common practice




documentation


The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]




ifrs-full


TradingIncomeExpenseOnEquityInstruments


Monetary, duration, credit


label


Trading income (expense) on equity instruments


IAS 1.112 c Common practice




documentation


The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]




ifrs-full


TradingIncomeExpenseOnForeignExchangeContracts


Monetary, duration, credit


label


Trading income (expense) on foreign exchange contracts


IAS 1.112 c Common practice




documentation


The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]




ifrs-full


TradingSecuritiesMember


Member


label


Trading securities [member]


IFRS 7.6 Example, IFRS 7.IG40B Example




documentation


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: Classes of financial instruments [domain]]




ifrs-full


TransactionPriceAllocatedToRemainingPerformanceObligations


Monetary, instant, credit


label


Transaction price allocated to remaining performance obligations


IFRS 15.120 a Disclosure




documentation


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 [domain]]




ifrs-full


TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis


Axis


label


Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]


IFRS 3.B64 l Disclosure




documentation


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




ifrs-full


TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationDomain


Domain [default]


label


Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain]


IFRS 3.B64 l Disclosure




documentation


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: Total for all business combinations [member]]




ifrs-full


TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition


Monetary, duration


label


Transfer between financial liabilities and equity attributable to change in redemption prohibition


IFRIC 2.13 Disclosure




documentation


The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.




ifrs-full


TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty


Monetary, duration, debit


label


Transfer from investment property under construction or development, investment property


IAS 40.76 Common practice, IAS 40.79 d Common practice




documentation


The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]




ifrs-full


TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty


Monetary, duration, debit


label


Transfer from (to) inventories and owner-occupied property, investment property


IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure




documentation


The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]




ifrs-full


TransfersFromToOtherRetirementBenefitPlans


Monetary, duration, credit


label


Transfers from (to) other retirement benefit plans


IAS 26.35 b (x) Disclosure




documentation


The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]




ifrs-full


TransfersIntoLevel3OfFairValueHierarchyAssets


Monetary, duration, debit


label


Transfers into Level 3 of fair value hierarchy, assets


IFRS 13.93 e (iv) Disclosure




documentation


The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]




ifrs-full


TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


Monetary, duration, credit


label


Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 e (iv) Disclosure




documentation


The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]




ifrs-full


TransfersIntoLevel3OfFairValueHierarchyLiabilities


Monetary, duration, credit


label


Transfers into Level 3 of fair value hierarchy, liabilities


IFRS 13.93 e (iv) Disclosure




documentation


The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]




ifrs-full


TransfersOfCumulativeGainLossWithinEquity


Monetary, duration


label


Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income


IFRS 7.10 c Disclosure




documentation


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]




ifrs-full


TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions


Monetary, duration


label


Transfers of research and development from entity, related party transactions


IAS 24.21 e Example




commentaryGuidance


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




documentation


The amount of transfers of research and development from the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions


Monetary, duration


label


Transfers of research and development to entity, related party transactions


IAS 24.21 e Example




commentaryGuidance


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




documentation


The amount of transfers of research and development to the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets


Monetary, duration


label


Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period


IFRS 13.93 c Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments


Monetary, duration


label


Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period


IFRS 13.93 c Disclosure




commentaryGuidance


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




documentation


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: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]




ifrs-full


TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities


Monetary, duration


label


Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period


IFRS 13.93 c Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets


Monetary, duration


label


Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period


IFRS 13.93 c Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments


Monetary, duration


label


Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period


IFRS 13.93 c Disclosure




commentaryGuidance


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




documentation


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: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]




ifrs-full


TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities


Monetary, duration


label


Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period


IFRS 13.93 c Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


TransfersOutOfLevel3OfFairValueHierarchyAssets


(Monetary), duration, credit


label


Transfers out of Level 3 of fair value hierarchy, assets


IFRS 13.93 e (iv) Disclosure




negatedLabel


Transfers out of Level 3 of fair value hierarchy, assets




documentation


The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]




ifrs-full


TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


(Monetary), duration, debit


label


Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments


IFRS 13.93 e (iv) Disclosure




negatedLabel


Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments




documentation


The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]




ifrs-full


TransfersOutOfLevel3OfFairValueHierarchyLiabilities


(Monetary), duration, debit


label


Transfers out of Level 3 of fair value hierarchy, liabilities


IFRS 13.93 e (iv) Disclosure




negatedLabel


Transfers out of Level 3 of fair value hierarchy, liabilities




documentation


The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]




ifrs-full


TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions


Monetary, duration


label


Transfers under finance agreements from entity, related party transactions


IAS 24.21 g Example




commentaryGuidance


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




documentation


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: Total for all related parties [member]]




ifrs-full


TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions


Monetary, duration


label


Transfers under finance agreements to entity, related party transactions


IAS 24.21 g Example




commentaryGuidance


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




documentation


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: Total for all related parties [member]]




ifrs-full


TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions


Monetary, duration


label


Transfers under licence agreements from entity, related party transactions


IAS 24.21 f Example




commentaryGuidance


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




documentation


The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions


Monetary, duration


label


Transfers under licence agreements to entity, related party transactions


IAS 24.21 f Example




commentaryGuidance


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




documentation


The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Total for all related parties [member]]




ifrs-full


TransportationExpense


Monetary, duration, debit


label


Transportation expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from transportation services.




ifrs-full


TravelExpense


Monetary, duration, debit


label


Travel expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from travel.




ifrs-full


TreasuryShares


(Monetary), instant, debit


label


Treasury shares


IAS 1.78 e Example, IAS 32.34 Disclosure




negatedLabel


Treasury shares




documentation


An entity’s own equity instruments, held by the entity or other members of the consolidated group.




ifrs-full


TreasurySharesMember


Member


label


Treasury shares [member]


IAS 1.106 Disclosure




documentation


This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.




ifrs-full


TwelvemonthExpectedCreditLossesMember


Member


label


12-month expected credit losses [member]


IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure




documentation


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 [domain]; Lifetime expected credit losses [member]]




ifrs-full


TwoYearsBeforeReportingYearMember


Member


label


Two years before reporting year [member]


IFRS 17.130 Disclosure




documentation


This member stands for a year that ended two years before the end of the reporting year.




ifrs-full


TypeOfMeasurementOfExpectedCreditLossesAxis


Axis


label


Type of measurement of expected credit losses [axis]


IFRS 7.35H Disclosure, IFRS 7.35M Disclosure




documentation


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




ifrs-full


TypeOfMeasurementOfExpectedCreditLossesDomain


Domain [default]


label


Type of measurement of expected credit losses [domain]


IFRS 7.35H Disclosure, IFRS 7.35M Disclosure




documentation


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.




ifrs-full


TypesOfAntidilutiveInstrumentsAxis


Axis


label


Types of antidilutive instruments [axis]


IAS 33.70 c Disclosure




documentation


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




ifrs-full


TypesOfAntidilutiveInstrumentsDomain


Domain [default]


label


Types of antidilutive instruments [domain]


IAS 33.70 c Disclosure




documentation


This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the “Types of antidilutive instruments” axis if no other member is used.




ifrs-full


TypesOfContractsAxis


Axis


label


Types of contracts [axis]


IFRS 15.B89 d Example, IFRS 17.96 a Example




documentation


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




ifrs-full


TypesOfContractsDomain


Domain [default]


label


Types of contracts [domain]


IFRS 15.B89 d Example, IFRS 17.96 a Example




documentation


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.




ifrs-full


TypesOfCustomersAxis


Axis


label


Types of customers [axis]


IFRS 15.B89 c Example




documentation


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




ifrs-full


TypesOfCustomersDomain


Domain [default]


label


Types of customers [domain]


IFRS 15.B89 c Example




documentation


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.




ifrs-full


TypesOfFinancialAssetsAxis


Axis


label


Types of financial assets [axis]


IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure




documentation


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




ifrs-full


TypesOfFinancialAssetsDomain


Domain [default]


label


Types of financial assets [domain]


IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure




documentation


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]




ifrs-full


TypesOfFinancialLiabilitiesAxis


Axis


label


Types of financial liabilities [axis]


IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure




documentation


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




ifrs-full


TypesOfFinancialLiabilitiesDomain


Domain [default]


label


Types of financial liabilities [domain]


IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure




documentation


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]




ifrs-full


TypesOfHedgesAxis


Axis


label


Types of hedges [axis]


IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure




documentation


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




ifrs-full


TypesOfHedgesDomain


Domain [default]


label


Types of hedges [domain]


IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure




documentation


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.




ifrs-full


TypesOfInterestRatesAxis


Axis


label


Types of interest rates [axis]


IFRS 7.39 Common practice




documentation


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




ifrs-full


TypesOfInterestRatesDomain


Domain [default]


label


Types of interest rates [domain]


IFRS 7.39 Common practice




documentation


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]]




ifrs-full


TypesOfInvestmentPropertyAxis


Axis


label


Types of investment property [axis]


IAS 1.112 c Common practice




documentation


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




ifrs-full


TypesOfInvestmentPropertyDomain


Domain [default]


label


Types of investment property [domain]


IAS 1.112 c Common practice




documentation


This member stands for the standard value for the “Types of investment property” axis if no other member is used.




ifrs-full


TypesOfNoncurrentLiabilitiesWithCovenantsAxis


Axis


label


Types of non-current liabilities with covenants [axis]


IAS 1.76ZA Disclosure




documentation


The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IAS 1.76ZA.




ifrs-full


TypesOfNoncurrentLiabilitiesWithCovenantsDomain


Domain [default]


label


Types of non-current liabilities with covenants [domain]


IAS 1.76ZA Disclosure




documentation


This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the “Types of non-current liabilities with covenants” axis if no other member is used.




ifrs-full


TypesOfRateregulatedActivitiesAxis


Axis


label


Types of rate-regulated activities [axis]


IFRS 14.30 Disclosure, IFRS 14.33 Disclosure




documentation


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




ifrs-full


TypesOfRateregulatedActivitiesDomain


Domain [default]


label


Types of rate-regulated activities [domain]


IFRS 14.30 Disclosure, IFRS 14.33 Disclosure




documentation


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.




ifrs-full


TypesOfRisksAxis


Axis


label


Types of risks [axis]


Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure




documentation


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




ifrs-full


TypesOfRisksDomain


Domain [default]


label


Types of risks [domain]


Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure




documentation


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.




ifrs-full


TypesOfSharebasedPaymentArrangementsAxis


Axis


label


Types of share-based payment arrangements [axis]


IFRS 2.45 Disclosure




documentation


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




ifrs-full


TypesOfSharebasedPaymentArrangementsDomain


Domain [default]


label


Types of share-based payment arrangements [domain]


IFRS 2.45 Disclosure




documentation


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.




ifrs-full


UMTSLicencesMember


Member


label


UMTS licences [member]


IAS 38.119 Common practice




documentation


This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]




ifrs-full


UnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis


True/False


label


Unadjusted comparative information has been prepared on different basis


IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates (true false) whether the unadjusted comparative information in the financial statements has been prepared on a different basis.




ifrs-full


UnallocatedAmountsMember


Member


label


Unallocated amounts [member]


IFRS 8.28 Example, IFRS 8.IG4 Example




documentation


This member stands for items that have not been allocated to operating segments.




ifrs-full


UnallocatedGoodwill


Monetary, instant, debit


label


Unallocated goodwill


IAS 36.133 Disclosure




documentation


The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]]




ifrs-full


UnconsolidatedStructuredEntitiesAxis


Axis


label


Unconsolidated structured entities [axis]


IFRS 12.B4 e Disclosure




documentation


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




ifrs-full


UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis


Axis


label


Unconsolidated structured entities controlled by investment entity [axis]


IFRS 12.19F Disclosure




documentation


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




ifrs-full


UnconsolidatedStructuredEntitiesControlledByInvestmentEntityDomain


Domain [default]


label


Unconsolidated structured entities controlled by investment entity [domain]


IFRS 12.19F Disclosure




documentation


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]; Total for all unconsolidated structured entities [member]]




ifrs-full


UnconsolidatedStructuredEntitiesDomain


Domain [default]


label


Unconsolidated structured entities [domain]


IFRS 12.B4 e Disclosure




documentation


This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used.




ifrs-full


UnconsolidatedStructuredEntitiesMember


Member


label


Total for all unconsolidated structured entities [member]


IFRS 12.B4 e Disclosure




documentation


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]]




ifrs-full


UnconsolidatedSubsidiariesAxis


Axis


label


Unconsolidated subsidiaries [axis]


IFRS 12.19B Disclosure




documentation


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




ifrs-full


UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember


Member


label


Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]


IFRS 12.19C Disclosure




documentation


This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]




ifrs-full


UnconsolidatedSubsidiariesDomain


Domain [default]


label


Unconsolidated subsidiaries [domain]


IFRS 12.19B Disclosure




documentation


This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used.




ifrs-full


UnconsolidatedSubsidiariesMember


Member


label


Unconsolidated subsidiaries [member]


IFRS 12.19B Disclosure




documentation


This member stands for unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]]




ifrs-full


UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember


Member


label


Unconsolidated subsidiaries that investment entity controls directly [member]


IFRS 12.19B Disclosure




documentation


This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]




ifrs-full


UndatedSubordinatedLiabilities


Monetary, instant, credit


label


Undated subordinated liabilities


IAS 1.112 c Common practice




documentation


The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]




ifrs-full


UnderlyingEquityInstrumentAndDepositaryReceiptsAxis


Axis


label


Underlying equity instrument and depositary receipts [axis]


IAS 1.112 c Common practice




documentation


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




ifrs-full


UnderlyingEquityInstrumentAndDepositaryReceiptsDomain


Domain [default]


label


Underlying equity instrument and depositary receipts [domain]


IAS 1.112 c Common practice




documentation


This member stands for the standard value for the “Underlying equity instrument and depositary receipts” axis if no other member is used.




ifrs-full


UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets


Monetary, instant, credit


label


Undiscounted cash outflow required to repurchase derecognised financial assets


IFRS 7.42E d Disclosure




documentation


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]




ifrs-full


UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised


Monetary, duration, credit


label


Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised


IFRS 7.35H c Disclosure




documentation


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.




ifrs-full


UndiscountedFinanceLeasePaymentsToBeReceived


Monetary, instant, debit


label


Undiscounted finance lease payments to be received


IFRS 16.94 Disclosure




documentation


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.




ifrs-full


UndiscountedOperatingLeasePaymentsToBeReceived


Monetary, instant, debit


label


Undiscounted operating lease payments to be received


IFRS 16.97 Disclosure




documentation


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.




ifrs-full


UndrawnBorrowingFacilities


Monetary, instant, credit


label


Undrawn borrowing facilities


IAS 7.50 a Example




documentation


The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]




ifrs-full


UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable


(Monetary), instant, credit


label


Unearned finance income relating to finance lease payments receivable


IFRS 16.94 Disclosure




negatedLabel


Unearned finance income relating to finance lease payments receivable




documentation


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]




ifrs-full


UnitsOfProductionMethodMember


Member


label


Units of production method [member]


IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure




documentation


This member stands for the units of production method of depreciation or amortisation.




ifrs-full


UnobservableInputsAxis


Axis


label


Unobservable inputs [axis]


IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice




documentation


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




ifrs-full


UnobservableInputsDomain


Domain [default]


label


Unobservable inputs [domain]


IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice




documentation


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.




ifrs-full


UnratedCreditExposures


Monetary, instant


label


Unrated credit exposures


Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]




ifrs-full


UnrealisedForeignExchangeGainsLossesMember


Member


label


Unrealised foreign exchange gains (losses) [member]


IAS 12.81 g Common practice




documentation


This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.




ifrs-full


UnrecognisedShareOfLossesOfAssociates


Monetary, duration, debit


label


Unrecognised share of losses of associates


IFRS 12.22 c Disclosure




documentation


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: Total for all associates [member]]




ifrs-full


UnrecognisedShareOfLossesOfJointVentures


Monetary, duration, debit


label


Unrecognised share of losses of joint ventures


IFRS 12.22 c Disclosure




documentation


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: Total for all joint ventures [member]]




ifrs-full


UnsecuredBankLoansReceived


Monetary, instant, credit


label


Unsecured bank loans received


IAS 1.112 c Common practice




documentation


The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]




ifrs-full


UnusedProvisionReversedOtherProvisions


(Monetary), duration, debit


label


Unused provision reversed, other provisions


IAS 37.84 d Disclosure




negatedLabel


Unused provision reversed, other provisions




documentation


The amount reversed for unused other provisions. [Refer: Other provisions]




ifrs-full


UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised


Monetary, instant


label


Unused tax credits for which no deferred tax asset recognised


IAS 12.81 e Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


UnusedTaxCreditsMember


Member


label


Unused tax credits [member]


IAS 12.81 g Disclosure




documentation


This member stands for tax credits that have been received and are carried forward for use against future taxable profit.




ifrs-full


UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised


Monetary, instant


label


Unused tax losses for which no deferred tax asset recognised


IAS 12.81 e Disclosure




commentaryGuidance


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




documentation


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]]




ifrs-full


UnusedTaxLossesMember


Member


label


Unused tax losses [member]


IAS 12.81 g Disclosure




documentation


This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost


Duration


label


Useful life measured as period of time, biological assets, at cost


IAS 41.54 e Disclosure




documentation


The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill


Duration


label


Useful life measured as period of time, intangible assets other than goodwill


IAS 38.118 a Disclosure




documentation


The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel


Duration


label


Useful life measured as period of time, investment property, cost model


IAS 40.79 b Disclosure




documentation


The useful life, measured as period of time, used for investment property. [Refer: Investment property]




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment


Duration


label


Useful life measured as period of time, property, plant and equipment


IAS 16.73 c Disclosure




documentation


The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost


Decimal, duration


label


Useful life measured in production or other similar units, biological assets, at cost


IAS 41.54 e Disclosure




documentation


The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]




ifrs-full


UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill


Decimal, duration


label


Useful life measured in production or other similar units, intangible assets other than goodwill


IAS 38.118 a Disclosure




documentation


The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]




ifrs-full


UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment


Decimal, duration


label


Useful life measured in production or other similar units, property, plant and equipment


IAS 16.73 c Disclosure




documentation


The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]




ifrs-full


UtilisationAllowanceAccountForCreditLossesOfFinancialAssets


(Monetary), duration, debit


label


Utilisation, allowance account for credit losses of financial assets


Expired 2023-01-01 IFRS 7.16 Common practice




negatedLabel


Utilisation, allowance account for credit losses of financial assets




commentaryGuidance


This element should be used to tag non-restated comparative information only.




documentation


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]




ifrs-full


UtilitiesExpense


Monetary, duration, debit


label


Utilities expense


IAS 1.112 c Common practice




documentation


The amount of expense arising from purchased utilities.




ifrs-full


ValuationApproachDomain


Domain


label


Valuation approach [domain]


IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure




documentation


This member stands for the valuation approach used.




ifrs-full


ValuationTechniquesUsedInFairValueMeasurementAssets


List


label


Valuation techniques used in fair value measurement, assets


IFRS 13.93 d Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which valuation techniques are used for the fair value measurement of assets.




ifrs-full


ValuationTechniquesUsedInFairValueMeasurementAxis


Axis


label


Valuation techniques used in fair value measurement [axis]


IFRS 13.93 d Disclosure




documentation


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




ifrs-full


ValuationTechniquesUsedInFairValueMeasurementDomain


Domain [default]


label


Valuation techniques used in fair value measurement [domain]


IFRS 13.93 d Disclosure




documentation


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]]




ifrs-full


ValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments


List


label


Valuation techniques used in fair value measurement, entity’s own equity instruments


IFRS 13.93 d Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which valuation techniques are used for the fair value measurement of the entity’s own equity instruments.




ifrs-full


ValuationTechniquesUsedInFairValueMeasurementLiabilities


List


label


Valuation techniques used in fair value measurement, liabilities


IFRS 13.93 d Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which valuation techniques are used for the fair value measurement of liabilities.




ifrs-full


ValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal


List


label


Valuation techniques used to measure fair value less costs of disposal


IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure




commentaryGuidance


When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.




documentation


Indicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group of units).




ifrs-full


ValueAddedTaxPayables


Monetary, instant, credit


label


Value added tax payables


IAS 1.78 Common practice




documentation


The amount of payables related to a value added tax.




ifrs-full


ValueAddedTaxReceivables


Monetary, instant, debit


label


Value added tax receivables


IAS 1.78 b Common practice




documentation


The amount of receivables related to a value added tax.




ifrs-full


ValueAtRisk


Monetary, instant


label


Value at risk


IFRS 7.41 Common practice




commentaryGuidance


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




documentation


The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.




ifrs-full


ValueInUseMember


Member


label


Value in use [member]


IAS 36.130 e Disclosure




documentation


This member stands for the value in use. The value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit.




ifrs-full


ValueOfBusinessAcquiredMember


Member


label


Value of business acquired [member]


IAS 38.119 Common practice




documentation


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: Total for all business combinations [member]]




ifrs-full


Vehicles


Monetary, instant, debit


label


Vehicles


IAS 16.37 Common practice




totalLabel


Total vehicles




documentation


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]




ifrs-full


VehiclesAbstract


 


label


Vehicles [abstract]


 




ifrs-full


VehiclesMember


Member


label


Vehicles [member]


IAS 16.37 Common practice




documentation


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]




ifrs-full


VoluntaryChangesInAccountingPolicyAxis


Axis


label


Voluntary changes in accounting policy [axis]


IAS 8.29 Disclosure




documentation


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




ifrs-full


VoluntaryChangesInAccountingPolicyDomain


Domain [default]


label


Voluntary changes in accounting policy [domain]


IAS 8.29 Disclosure




documentation


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.




ifrs-full


WagesAndSalaries


Monetary, duration, debit


label


Wages and salaries


IAS 19.9 Common practice




documentation


A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]




ifrs-full


WarrantLiability


Monetary, instant, credit


label


Warrant liability


IAS 1.55 Common practice




documentation


The amount of warrant liabilities.




ifrs-full


WarrantReserve


Monetary, instant, credit


label


Warrant reserve


IAS 1.78 e Common practice




documentation


A component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments]




ifrs-full


WarrantReserveMember


Member


label


Warrant reserve [member]


IAS 1.108 Common practice




documentation


This member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments [member]]




ifrs-full


WarrantsMember


Member


label


Warrants [member]


IAS 33.70 c Common practice




documentation


This member stands for warrants.




ifrs-full


WarrantyContingentLiabilityMember


Member


label


Warranty contingent liability [member]


IAS 37.88 Example




documentation


This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Classes of contingent liabilities [domain]]




ifrs-full


WarrantyProvision


Monetary, instant, credit


label


Warranty provision


IAS 37 – Example 1 Warranties Example, IAS 37.87 Example




totalLabel


Total warranty provision




documentation


The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]




ifrs-full


WarrantyProvisionAbstract


 


label


Warranty provision [abstract]


 




ifrs-full


WarrantyProvisionMember


Member


label


Warranty provision [member]


IAS 37 – Example 1 Warranties Example, IAS 37.87 Example




documentation


This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Classes of other provisions [domain]]




ifrs-full


WeightedAverageCostMember


Member


label


Weighted average cost [member]


IAS 2.36 a Disclosure




documentation


This member stands for the weighted average cost formula method of inventory measurement.




ifrs-full


WeightedAverageCostOfCapitalMeasurementInputMember


Member


label


Weighted average cost of capital, measurement input [member]


IFRS 13.93 d Example, IFRS 13.IE63 Example




documentation


This member stands for the weighted average cost of capital used as a measurement input.




ifrs-full


WeightedAverageDurationOfDefinedBenefitObligation2019


Duration


label


Weighted average duration of defined benefit obligation


IAS 19.147 c Disclosure




documentation


The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The weighted average exercise price of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The weighted average exercise price of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of other equity instruments expired in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The weighted average exercise price of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The weighted average exercise price of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of other equity instruments granted in share-based payment arrangement


IFRS 2.45 Common practice




documentation


The weighted average exercise price of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement


IFRS 2.45 Common practice




periodEndLabel


Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period




periodStartLabel


Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period




documentation


The weighted average exercise price of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of share options exercisable in share-based payment arrangement


IFRS 2.45 b (vii) Disclosure




documentation


The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of share options exercised in share-based payment arrangement


IFRS 2.45 b (iv) Disclosure




documentation


The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of share options expired in share-based payment arrangement


IFRS 2.45 b (v) Disclosure




documentation


The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of share options forfeited in share-based payment arrangement


IFRS 2.45 b (iii) Disclosure




documentation


The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of share options granted in share-based payment arrangement


IFRS 2.45 b (ii) Disclosure




documentation


The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019


Per share


label


Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise


IFRS 2.45 c Disclosure




documentation


The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Types of share-based payment arrangements [domain]; Weighted average [member]]




ifrs-full


WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019


Per share


label


Weighted average exercise price of share options outstanding in share-based payment arrangement


IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure




periodEndLabel


Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period




periodStartLabel


Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period




documentation


The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted


Monetary, instant, credit


label


Weighted average fair value at measurement date, other equity instruments granted


IFRS 2.47 b Disclosure




documentation


The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageFairValueAtMeasurementDateShareOptionsGranted


Monetary, instant, credit


label


Weighted average fair value at measurement date, share options granted


IFRS 2.47 a Disclosure




documentation


The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16


Percent


label


Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16


IFRS 16.C12 a Disclosure




documentation


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.




ifrs-full


WeightedAverageMember


Member


label


Weighted average [member]


IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 7.7 Common practice




documentation


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.




ifrs-full


WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares


Shares


label


Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




documentation


The weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares]




ifrs-full


WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares


Shares


label


Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares


IAS 33.A14 Common practice




documentation


The weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares]




ifrs-full


WeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract


 


label


Weighted average number of participating equity instruments other than ordinary shares [abstract]


 




ifrs-full


WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019


Duration


label


Weighted average remaining contractual life of outstanding share options


IFRS 2.45 d Disclosure




documentation


The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageSharePrice2019


Per share


label


Weighted average share price


IFRS 2.45 c Disclosure




documentation


The weighted average share price. [Refer: Weighted average [member]]




ifrs-full


WeightedAverageSharePriceShareOptionsGranted2019


Per share


label


Weighted average share price, share options granted


IFRS 2.47 a (i) Disclosure




documentation


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]]




ifrs-full


WeightedAverageShares


Shares


label


Weighted average number of ordinary shares used in calculating basic earnings per share


IAS 33.70 b Disclosure




documentation


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.




ifrs-full


WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract


 


label


Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]


 




ifrs-full


WhollyOrPartlyFundedDefinedBenefitPlansMember


Member


label


Wholly or partly funded defined benefit plans [member]


IAS 19.138 e Example




documentation


This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [domain]]




ifrs-full


WhollyUnfundedDefinedBenefitPlansMember


Member


label


Wholly unfunded defined benefit plans [member]


IAS 19.138 e Example




documentation


This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [domain]]




ifrs-full


WorkInProgress


Monetary, instant, debit


label


Current work in progress


IAS 1.78 c Example, IAS 2.37 Common practice




documentation


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]




ifrs-full


WritedownsReversalsOfInventories


Monetary, duration, debit


label


Write-downs (reversals of write-downs) of inventories


IAS 1.98 a Disclosure




netLabel


Net write-downs (reversals of write-downs) of inventories




documentation


The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]




ifrs-full


WritedownsReversalsOfPropertyPlantAndEquipment


Monetary, duration


label


Write-downs (reversals of write-downs) of property, plant and equipment


IAS 1.98 a Disclosure




netLabel


Net write-downs (reversals of write-downs) of property, plant and equipment




commentaryGuidance


A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.




documentation


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]




ifrs-full


WritedownsReversalsOfWritedownsOfInventoriesAbstract


 


label


Write-downs (reversals of write-downs) of inventories [abstract]


 




ifrs-full


WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract


 


label


Write-downs (reversals of write-downs) of property, plant and equipment [abstract]


 




ifrs-full


WrittenPutOptionsMember


Member


label


Written put options [member]


IFRS 7.B33 Example, IFRS 7.IG40B Example




documentation


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]]




ifrs-full


YearsOfInsuranceClaimAxis


Axis


label


Years of insurance claim [axis]


IFRS 17.130 Disclosure




documentation


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




ifrs-full


YearsOfInsuranceClaimDomain


Domain [default]


label


Years of insurance claim [domain]


IFRS 17.130 Disclosure




documentation


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




ifrs-full


YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems


Percent


label


Yield used to discount cash flows that do not vary based on returns on underlying items


IFRS 17.120 Disclosure




documentation


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.






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ELI: http://data.europa.eu/eli/reg_del/2025/19/oj
ISSN 1977-0677 (electronic edition)