ifrs-full
RightofuseAssetFairValueUsedAsDeemedCost
X instant, debit
Right-of-use asset fair value used as deemed cost
The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]
disclosure: IFRS 1 30
ifrs-full
RightofuseAssets
X instant, debit
Right-of-use assets
The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
disclosure: IFRS 16 53 j
ifrs-full
RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
X duration, credit
Right-of-use assets, increase (decrease) in revaluation surplus
The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsMember
member
Right-of-use assets [member]
This member stands for right-of-use assets. [Refer: Right-of-use assets]
disclosure: IFRS 16 33
ifrs-full
RightofuseAssetsRevaluationSurplus
X instant, credit
Right-of-use assets, revaluation surplus
The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsRevaluedAssetsAtCost
X instant, debit
Right-of-use assets, revalued assets, at cost
The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty
X instant, debit
Right-of-use assets that do not meet definition of investment property
The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
disclosure: IFRS 16 47 a
ifrs-full
RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
text
Rights, preferences and restrictions attaching to class of share capital
The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]
disclosure: IAS 1 79 a v
ifrs-full
RiskAdjustmentForNonfinancialRiskMember
member
Risk adjustment for non-financial risk [member]
This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.
disclosure: IFRS 17 100 c ii - Effective 2021-01-01, disclosure: IFRS 17 101 b - Effective 2021-01-01, disclosure: IFRS 17 107 c - Effective 2021-01-01
ifrs-full
RiskDiversificationEffectMember
member
Risk diversification effect [member]
This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
common practice: IFRS 7 32
ifrs-full
RiskExposureAssociatedWithInstrumentsSharingCharacteristic
X instant
Risk exposure associated with instruments sharing characteristic
The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]
disclosure: IFRS 7 B8 c
ifrs-full
RiskExposuresAxis
axis
Risk exposures [axis]
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
disclosure: IFRS 17 128 a - Effective 2021-01-01
ifrs-full
RiskExposuresMember
member
Risk exposures [member]
This member stands for