asset has been provided by a lessor to a lessee.
ifrs-full
RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
X duration, credit
label
Right-of-use assets, increase (decrease) in revaluation surplus
Disclosure: IFRS 16.57
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]
Disclosure: IFRS 16.33
documentation
This member stands for right-of-use assets. [Refer: Right-of-use assets]
ifrs-full
RightofuseAssetsRevaluationSurplus
X instant, credit
label
Right-of-use assets, revaluation surplus
Disclosure: IFRS 16.57
documentation
The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
ifrs-full
RightofuseAssetsRevaluedAssetsAtCost
X instant, debit
label
Right-of-use assets, revalued assets, at cost
Disclosure: IFRS 16.57
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
RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty
X instant, debit
label
Right-of-use assets that do not meet definition of investment property
Disclosure: IFRS 16.47 a
documentation
The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
ifrs-full
RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital
text
label
Rights, preferences and restrictions attaching to class of share capital
Disclosure: IAS 1.79 a (v)
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: Share capital [member]]
ifrs-full
RiskAdjustmentForNonfinancialRiskMember
member
label
Risk adjustment for non-financial risk [member]
Disclosure: Effective 2023-01-01 IFRS 17.100 c (ii), Disclosure: Effective 2023-01-01 IFRS 17.101 b, Disclosure: Effective 2023-01-01 IFRS 17.107 c
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]
Common practice: IFRS 7.32
documentation
This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]
ifrs-full
RiskExposureAssociatedWithInstrumentsSharingCharacteristic
X instant
label
Risk exposure associated with instruments sharing characteristic
Disclosure: IFRS 7.B8 c
documentation
The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]
commentaryGuidance
A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors