Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

• CELEX: Delegated Regulation (EU) 2022/352
• Articles: 5

Article 1 Amendments to Delegated Regulation (EU) 2019/815

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

(1)

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

(2)

Annex VI is amended in accordance with Annex II to this Regulation.

Article 2 Transitional provision

By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2020/1989  ( 6 ) , this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2022.

Article 3 Entry into force and application

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

It shall apply from 1 January 2022 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2022.

However, Article 2 shall apply from the date of entry into force of this Regulation.

Schedules & Appendices

ANNEX I

ANNEX I

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

(1)

the definition of esef_cor is replaced by the following:

‘prefix applied in the Tables of Annex IV and VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2021-03-24/esef_cor”

’;

(2)

the definition of esef_all is replaced by the following:

‘prefix applied in the Table of Annex VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2021-03-24/esef_all”

’;

(3)

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

‘prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full”

’.

ANNEX II

ANNEX II

In Annex VI to Delegated Regulation (EU) 2019/815 the table is replaced by the following:

‘Table

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

Prefix

Element name/role URI

Element type and attributes

Label type

Label content

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

member

label

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

example: IAS 10.22

documentation

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

ifrs-full

AccountingEstimatesAxis

axis

label

Accounting estimates [axis]

Disclosure: IAS 8.39

documentation

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

ifrs-full

AccountingEstimatesMember

member [default]

label

Accounting estimates [member]

Disclosure: IAS 8.39

documentation

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

ifrs-full

AccountingProfit

X duration, credit

label

Accounting profit

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

documentation

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

ifrs-full

Accruals

X instant, credit

label

Accruals

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilities

X instant, credit

label

Accruals and deferred income including contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accruals and deferred income including contract liabilities

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

label

Accruals and deferred income including contract liabilities [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

X instant, credit

label

Accruals classified as current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

X instant, credit

label

Accruals classified as non-current

Common practice: IAS 1.78

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

X instant, debit

label

Accrued income including contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total accrued income including contract assets

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

label

Accrued income including contract assets [abstract]

ifrs-full

AccruedIncomeOtherThanContractAssets

X instant, debit

label

Accrued income other than contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

label

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

Disclosure: IFRS 7.9 c

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X instant

label

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

Disclosure: IFRS 7.9 d

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X instant, credit

label

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

Disclosure: IFRS 7.10A a, Disclosure: IFRS 7.10 a

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 c

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X instant

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 d

documentation

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

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

member

label

Accumulated depreciation, amortisation and impairment [member]

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

documentation

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

member

label

Accumulated depreciation and amortisation [member]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

X instant, debit

label

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

Disclosure: IFRS 7.24B a (ii)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

X instant, credit

label

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

Disclosure: IFRS 7.24B a (ii)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

X instant, debit

label

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

Disclosure: IFRS 7.24B a (v)

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

X instant, credit

label

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

Disclosure: IFRS 7.24B a (v)

documentation

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

ifrs-full

AccumulatedImpairmentMember

member

label

Accumulated impairment [member]

Common practice: IAS 16.73 d, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Example: IFRS 7.35N, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 b

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

X instant, credit

label

Accumulated other comprehensive income

Common practice: IAS 1.55

documentation

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

totalLabel

Total accumulated other comprehensive income

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

label

Accumulated other comprehensive income [abstract]

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

member

label

Accumulated other comprehensive income [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts

X duration, debit

label

Acquisition and administration expense related to insurance contracts

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

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

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

X instant, credit

label

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

Disclosure: IFRS 3.B64 p (i)

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

X instant, credit

label

Consideration transferred, acquisition-date fair value

Disclosure: IFRS 3.B64 f

documentation

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

totalLabel

Total consideration transferred, acquisition-date fair value

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

label

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

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

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

Disclosure: IFRS 3.B64 m

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Acquisitions through business combinations, biological assets

Disclosure: IAS 41.50 e

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

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

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

Common practice: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Acquisitions through business combinations, investment property

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

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

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

X duration, credit

label

Acquisitions through business combinations, other provisions

Common practice: IAS 37.84

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

Acquisitions through business combinations, property, plant and equipment

Disclosure: IAS 16.73 e (iii)

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Acquisitions through business combinations, reinsurance assets

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

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

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

X.XX instant

label

Actuarial assumption of discount rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

member

label

Actuarial assumption of discount rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

X.XX instant

label

Actuarial assumption of expected rates of inflation

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

member

label

Actuarial assumption of expected rates of inflation [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

X.XX instant

label

Actuarial assumption of expected rates of pension increases

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

member

label

Actuarial assumption of expected rates of pension increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

X.XX instant

label

Actuarial assumption of expected rates of salary increases

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

member

label

Actuarial assumption of expected rates of salary increases [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

DUR

label

Actuarial assumption of life expectancy after retirement

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

member

label

Actuarial assumption of life expectancy after retirement [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

X.XX instant

label

Actuarial assumption of medical cost trend rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

member

label

Actuarial assumption of medical cost trend rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

X.XX instant

label

Actuarial assumption of mortality rates

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

member

label

Actuarial assumption of mortality rates [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

DUR

label

Actuarial assumption of retirement age

Common practice: IAS 19.144

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

member

label

Actuarial assumption of retirement age [member]

Common practice: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsAxis

axis

label

Actuarial assumptions [axis]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialAssumptionsMember

member [default]

label

Actuarial assumptions [member]

Disclosure: IAS 19.145

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (ii)

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Disclosure: IAS 19.141 c (iii)

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

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

Common practice: IAS 19.141 c

documentation

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

negatedLabel

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

X duration, credit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

label

Actuarial present value of promised retirement benefits

Disclosure: IAS 26.35 d

documentation

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

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

X duration

label

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

Common practice: Expiry date 2023-01-01 IFRS 7.16

documentation

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

commentaryGuidance

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

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

label

Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

text

label

Additional information about entity exposure to risk

Disclosure: IFRS 7.35

documentation

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

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

text block

label

Additional information about insurance contracts [text block]

Disclosure: Effective 2023-01-01 IFRS 17.94

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

text

label

Additional information about nature and financial effect of business combination

Disclosure: IFRS 3.63

documentation

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

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

text block

label

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

Disclosure: IFRS 12.B25

documentation

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

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

text block

label

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

Disclosure: IFRS 2.52

documentation

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

ifrs-full

AdditionalInformationAbstract

label

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

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

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

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

ifrs-full

AdditionalPaidinCapital

X instant, credit

label

Additional paid-in capital

Common practice: IAS 1.55

documentation

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

ifrs-full

AdditionalPaidinCapitalMember

member

label

Additional paid-in capital [member]

Common practice: IAS 1.108

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisions

X duration, credit

label

Additional provisions, other provisions

Disclosure: IAS 37.84 b

documentation

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

totalLabel

Total additional provisions, other provisions

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

label

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

X duration, debit

label

Additional recognition, goodwill

Disclosure: IFRS 3.B67 d (ii)

documentation

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

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

X duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

X duration, debit

label

Additions from purchases, biological assets

Disclosure: IAS 41.50 b

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

X duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

Common practice: IAS 41.50

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

X duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

documentation

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

ifrs-full

AdditionsInvestmentPropertyAbstract

label

Additions, investment property [abstract]

ifrs-full

AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

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

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 b

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

X duration, debit

label

Additions other than through business combinations, biological assets

Common practice: IAS 41.50

documentation

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

totalLabel

Total additions other than through business combinations, biological assets

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

label

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

label

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

Disclosure: IAS 38.118 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

X duration, debit

label

Additions other than through business combinations, investment property

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

documentation

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

totalLabel

Total additions other than through business combinations, investment property

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

label

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

Disclosure: IAS 16.73 e (i)

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets

X duration, debit

label

Additions other than through business combinations, reinsurance assets

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

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

ifrs-full

AdditionsToNoncurrentAssets

X duration, debit

label

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

Disclosure: IFRS 8.24 b, Disclosure: IFRS 8.28 e

documentation

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

ifrs-full

AdditionsToRightofuseAssets

X duration, debit

label

Additions to right-of-use assets

Disclosure: IFRS 16.53 h

documentation

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

ifrs-full

AddressOfRegisteredOfficeOfEntity

text

label

Address of entity's registered office

Disclosure: IAS 1.138 a

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

text

label

Address where consolidated financial statements are obtainable

Disclosure: IAS 27.16 a

documentation

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

ifrs-full

AdjustedWeightedAverageShares

shares

label

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

Disclosure: IAS 33.70 b

documentation

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

ifrs-full

AdjustmentsForAmortisationExpense

X duration, debit

label

Adjustments for amortisation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

(X) duration, debit

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.23 e

documentation

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

negatedLabel

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

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

X duration, debit

label

Adjustments for current tax of prior periods

Example: IAS 12.80 b

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

totalLabel

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

label

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

X duration, debit

label

Adjustments for decrease (increase) in biological assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInContractAssets

X duration, debit

label

Adjustments for decrease (increase) in contract assets

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

X duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

X duration, debit

label

Adjustments for decrease (increase) in inventories

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

X duration, debit

label

Adjustments for decrease (increase) in other assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

X duration, debit

label

Adjustments for decrease (increase) in other current assets

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

X duration, debit

label

Adjustments for decrease (increase) in other operating receivables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

X duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

X duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

X duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDeferredTaxExpense

X duration, debit

label

Adjustments for deferred tax expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

X duration, debit

label

Adjustments for deferred tax of prior periods

Common practice: IAS 12.80

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

X duration, debit

label

Adjustments for depreciation and amortisation expense

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDepreciationExpense

X duration, debit

label

Adjustments for depreciation expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForDividendIncome

X duration, credit

label

Adjustments for dividend income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForFairValueGainsLosses

X duration, debit

label

Adjustments for fair value losses (gains)

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForFinanceCosts

X duration, debit

label

Adjustments for finance costs

Common practice: IAS 7.20 c

documentation

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

ifrs-full

AdjustmentsForFinanceIncome

X duration, credit

label

Adjustments for finance income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForFinanceIncomeCost

X duration, credit

label

Adjustments for finance income (cost)

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

X duration, credit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

X duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

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

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncomeTaxExpense

X duration, debit

label

Adjustments for income tax expense

Disclosure: IAS 7.35

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInContractLiabilities

X duration, debit

label

Adjustments for increase (decrease) in contract liabilities

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

totalLabel

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

label

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

X duration, debit

label

Adjustments for increase (decrease) in deposits from banks

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

X duration, debit

label

Adjustments for increase (decrease) in deposits from customers

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

X duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

X duration, debit

label

Adjustments for increase (decrease) in employee benefit liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other current liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

X duration, debit

label

Adjustments for increase (decrease) in other liabilities

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

X duration, debit

label

Adjustments for increase (decrease) in other operating payables

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

X duration, debit

label

Adjustments for increase (decrease) in trade accounts payable

Common practice: IAS 7.20 a

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

X duration, debit

label

Adjustments for increase (decrease) in trade and other payables

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

X duration, debit

label

Adjustments for increase in other provisions arising from passage of time

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForInterestExpense

X duration, debit

label

Adjustments for interest expense

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForInterestIncome

X duration, credit

label

Adjustments for interest income

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

X duration, debit

label

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

Common practice: IAS 7.14

documentation

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

ifrs-full

AdjustmentsForProvisions

X duration, debit

label

Adjustments for provisions

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLoss

X duration, debit

label

Adjustments to reconcile profit (loss)

Disclosure: IAS 7.20

documentation

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

totalLabel

Total adjustments to reconcile profit (loss)

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

label

Adjustments to reconcile profit (loss) [abstract]

ifrs-full

AdjustmentsForSharebasedPayments

X duration, debit

label

Adjustments for share-based payments

Common practice: IAS 7.20 b

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

(X) duration, credit

label

Adjustments for undistributed profits of associates

Common practice: IAS 7.20 b

documentation

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

negatedLabel

Adjustments for undistributed profits of associates

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

X duration, credit

label

Adjustments for undistributed profits of investments accounted for using equity method

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

X duration, debit

label

Adjustments for unrealised foreign exchange losses (gains)

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

documentation

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

ifrs-full

AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments

(X) duration, debit

label

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

Common practice: IAS 33.70 a

documentation

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

negatedLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare

(X) duration, debit

label

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

Disclosure: IAS 33.70 a

documentation

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

negatedTotalLabel

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

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

X duration, debit

label

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

Common practice: IAS 7.20

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

X instant, debit

label

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

Disclosure: IFRS 1.31 c

documentation

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

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

member

label

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

Example: IFRS 13.B36 c

documentation

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

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

(X) duration, debit

label

Adjustment to profit (loss) for preference share dividends

Example: IAS 33 -, Example: 12 Calculation and presentation of basic and diluted earnings per share (comprehensive, Example: , Example: IAS 33.70 a

documentation

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

negatedLabel

Adjustment to profit (loss) for preference share dividends

ifrs-full

AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans

X duration, debit

label

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

Common practice: IAS 19.135 b

documentation

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

ifrs-full

AdministrativeExpense

(X) duration, debit

label

Administrative expenses

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

documentation

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

negatedLabel

Administrative expenses

ifrs-full

Advances

X instant, credit

label

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

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

ifrs-full

AdvertisingExpense

X duration, debit

label

Advertising expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from advertising.

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

member

label

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

Disclosure: IFRS 1.30 b

documentation

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

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

member

label

Aggregate continuing and discontinued operations [member]

Disclosure: IFRS 5 - Presentation and disclosu

documentation

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

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X instant

label

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

Disclosure: IFRS 7.28 b

documentation

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

periodStartLabel

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

periodEndLabel

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

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

member

label

Aggregated individually immaterial associates [member]

Disclosure: IFRS 12.21 c (ii), Disclosure: Expiry date 2023-01-01 IFRS 4.39J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

member

label

Aggregated individually immaterial business combinations [member]

Disclosure: IFRS 3.B65

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

member

label

Aggregated individually immaterial joint ventures [member]

Disclosure: IFRS 12.21 c (i), Disclosure: Expiry date 2023-01-01 IFRS 4.39J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

AggregatedMeasurementMember

member [default]

label

Aggregated measurement [member]

Disclosure: IAS 40.32A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a

documentation

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

ifrs-full

AggregatedTimeBandsMember

member

label

Aggregated time bands [member]

Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Example: IFRS 7.B11, Example: IFRS 7.B35

documentation

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

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

member

label

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

Disclosure: IAS 36.135

documentation

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

ifrs-full

AggregateOfFairValuesMember

member [default]

label

Aggregate of fair values [member]

Disclosure: IFRS 1.30 a

documentation

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

ifrs-full

AgriculturalProduceByGroupAxis

axis

label

Agricultural produce by group [axis]

Common practice: IAS 41.46 b (ii)

documentation

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

ifrs-full

AgriculturalProduceGroupMember

member [default]

label

Agricultural produce, group [member]

Common practice: IAS 41.46 b (ii)

documentation

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

ifrs-full

Aircraft

X instant, debit

label

Aircraft

Example: IAS 16.37 e

documentation

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

ifrs-full

AircraftMember

member

label

Aircraft [member]

Example: IAS 16.37 e

documentation

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

ifrs-full

AirportLandingRightsMember

member

label

Airport landing rights [member]

Common practice: IAS 38.119

documentation

This member stands for airport landing rights.

ifrs-full

AllLevelsOfFairValueHierarchyMember

member [default]

label

All levels of fair value hierarchy [member]

Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b

documentation

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

ifrs-full

AllOtherSegmentsMember

member

label

All other segments [member]

Disclosure: IFRS 15.115, Disclosure: IFRS 8.16

documentation

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

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

X instant, credit

label

Allowance account for credit losses of financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.16

documentation

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

periodStartLabel

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

periodEndLabel

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

ifrs-full

AllowanceForCreditLossesMember

member

label

Allowance for credit losses [member]

Common practice: IAS 12.81 g

documentation

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

ifrs-full

AllTypesOfDepositaryReceiptsMember

member

label

All types of depositary receipts [member]

Common practice: IAS 1.112 c

documentation

This member stands for all types of depositary receipts.

ifrs-full

AllYearsOfInsuranceClaimMember

member [default]

label

All years of insurance claim [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

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

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration, debit

label

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

Disclosure: IFRS 15.128 b

documentation

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

ifrs-full

AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts

(X) duration, credit

label

Amortisation, deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 c

documentation

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

negatedLabel

Amortisation, deferred acquisition costs arising from insurance contracts

ifrs-full

AmortisationExpense

X duration, debit

label

Amortisation expense

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

(X) duration

label

Amortisation, intangible assets other than goodwill

Disclosure: IAS 38.118 e (vi)

documentation

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

commentaryGuidance

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

negatedLabel

Amortisation, intangible assets other than goodwill

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

text

label

Amortisation method, intangible assets other than goodwill

Disclosure: IAS 38.118 b

documentation

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

ifrs-full

AmortisationOfGainsAndLossesArisingOnBuyingReinsurance

X duration, debit

label

Amortisation of losses (gains) arising on buying reinsurance

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)

documentation

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

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

X.XX duration

label

Amortisation rate, intangible assets other than goodwill

Disclosure: IAS 38.118 a

documentation

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

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

label

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

Disclosure: IFRS 7.9 b

documentation

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

commentaryGuidance

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

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 b

documentation

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

commentaryGuidance

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

X instant, debit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

X instant, credit

label

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

Disclosure: IFRS 14.36

documentation

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

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

X instant, debit

label

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

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

documentation

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

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

X.XX 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

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

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

X duration, debit

label

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

Disclosure: IAS 24.18A

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 [member]]

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

X duration

label

Amount of reclassifications or changes in presentation

Disclosure: IAS 1.41 b

documentation

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

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

X duration

label

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

Disclosure: IFRS 7.10 d

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

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D a

documentation

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

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L f (i)

documentation

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

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax

X duration, credit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

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

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax

X duration, credit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

X instant, credit

label

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

Example: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38

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]

Example: IFRS 5 -, Example: 12, Disclosure: IFRS 5.38

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

X 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

Disclosure: IFRS 16.60A b

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.

commentaryGuidance

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

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

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

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]

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

Disclosure: IFRS 9.6.5.16

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]

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

Disclosure: IFRS 9.6.5.16

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]

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(X) 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

Disclosure: IFRS 9.6.5.15 b (i)

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]

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

ifrs-full

AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L d (i)

documentation

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

ifrs-full

AmountsArisingFromInsuranceContractsAxis

axis

label

Amounts arising from insurance contracts [axis]

Common practice: Expiry date 2023-01-01 IFRS 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

AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Amounts incurred, deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 b

documentation

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

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

label

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

Disclosure: Effective 2023-01-01 IFRS 17.132 c

documentation

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

ifrs-full

AmountsPayableRelatedPartyTransactions

X instant, credit

label

Amounts payable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

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

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

X instant, credit

label

Other amounts payable to transferee in respect of transferred assets

Disclosure: IFRS 7.42E d

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

AmountsReceivableRelatedPartyTransactions

X instant, debit

label

Amounts receivable, related party transactions

Disclosure: IAS 24.18 b, Disclosure: IAS 24.20

documentation

The amounts receivable resulting from related party transactions. [Refer: 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

X duration

label

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

Disclosure: IFRS 3.B64 l (iii)

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

(X) 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

Disclosure: IFRS 9.5.6.5

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]

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

(X) 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

Disclosure: IFRS 9.5.6.5

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]

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

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

(X) duration, debit

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.23 e

documentation

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

negatedLabel

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

Disclosure: IFRS 7.13C d

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]

negatedTotalLabel

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

(X) instant, debit

label

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

Disclosure: IFRS 7.13C d

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]

negatedTotalLabel

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

AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L f (ii)

documentation

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

ifrs-full

AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L d (ii)

documentation

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

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

text block

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.37 a

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]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 a

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

text block

label

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

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 a

documentation

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

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text block

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.37 b

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]

Example: IAS 10.22 b

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]

Example: IAS 10.22 e

documentation

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

ifrs-full

AnnualImprovements201820AmendmentsToIAS41Member

member

label

Annual Improvements 2018-20 Amendments to IAS 41 [member]

Disclosure: Expiry date 2024-01-01 IAS 41.65

documentation

This member stands for Amendments to IAS 41 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Taxation in Fair Value Measurements.

ifrs-full

AnnualImprovements201820AmendmentsToIFRS1Member

member

label

Annual Improvements 2018-20 Amendments to IFRS 1 [member]

Disclosure: Expiry date 2024-01-01 IFRS 1.39AG

documentation

This member stands for Amendments to IFRS 1 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Subsidiary as a First-time Adopter.

ifrs-full

AnnualImprovements201820AmendmentsToIFRS9Member

member

label

Annual Improvements 2018-20 Amendments to IFRS 9 [member]

Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9

documentation

This member stands for Amendments to IFRS 9 issued as part of Annual Improvements to IFRS Standards 2018-20 in May 2020. Subject of the amendment is Fees in the '10 per cent' Test for Derecognition of Financial Liabilities.

ifrs-full

AnnualImprovementsToIFRSStandards201820Member

member

label

Annual Improvements to IFRS Standards 2018-20 [member]

Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9

documentation

This member stands for Annual Improvements to IFRS Standards 2018-20 issued in May 2020.

ifrs-full

ApplicableTaxRate

X.XX duration

label

Applicable tax rate

Disclosure: IAS 12.81 c (ii)

documentation

The applicable income tax rate.

ifrs-full

AreaOfLandUsedForAgriculture

area

label

Area of land used for agriculture

Common practice: IAS 41.46 b (i)

documentation

The area of land used for agriculture by the entity.

ifrs-full

AssetbackedDebtInstrumentsHeld

X instant, debit

label

Asset-backed debt instruments held

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AssetbackedFinancingsMember

member

label

Asset-backed financings [member]

Example: IFRS 12.B23 b

documentation

This member stands for asset-backed financings.

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

X instant, debit

label

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

Example: IAS 19.142 g

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 [member]]

ifrs-full

AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

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

Common practice: IAS 19.142 g

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

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

label

Asset recognised for expected reimbursement, contingent liabilities in business combination

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

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

X instant, debit

label

Asset recognised for expected reimbursement, other provisions

Disclosure: IAS 37.85 c

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

X instant, debit

label

Assets

Disclosure: 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

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.

totalLabel

Total assets

periodStartLabel

Assets at beginning of period

periodEndLabel

Assets at end of period

ifrs-full

AssetsAbstract

label

Assets [abstract]

ifrs-full

AssetsAndLiabilitiesAxis

axis

label

Assets and liabilities [axis]

Disclosure: IAS 1.125

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]

Disclosure: IFRS 5.38

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]

Disclosure: IFRS 5.38

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

AssetsAndLiabilitiesMember

member [default]

label

Assets and liabilities [member]

Disclosure: IAS 1.125

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]

Disclosure: IFRS 5.38

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

X instant, debit

label

Assets and regulatory deferral account debit balances

Disclosure: IFRS 14.21

documentation

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

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

X instant, debit

label

Assets arising from exploration for and evaluation of mineral resources

Disclosure: IFRS 6.24 b

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

AssetsArisingFromInsuranceContracts

X instant, debit

label

Assets arising from insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b

documentation

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

ifrs-full

AssetsForInsuranceAcquisitionCashFlows

X duration, debit

label

Assets for insurance acquisition cash flows

Disclosure: Effective 2023-01-01 IFRS 17.105A, Disclosure: Effective 2023-01-01 IFRS 17.109A

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 [member]]

periodStartLabel

Assets for insurance acquisition cash flows at beginning of period

periodEndLabel

Assets for insurance acquisition cash flows at end of period

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

X instant, debit

label

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

Disclosure: IFRS 7.15 a

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]

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

documentation

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

ifrs-full

AssetsLessCurrentLiabilities

X instant, debit

label

Assets less current liabilities

Common practice: IAS 1.55

documentation

The amount of assets less the amount of current liabilities.

netLabel

Assets less current liabilities

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

label

Assets less current liabilities [abstract]

ifrs-full

AssetsLiabilitiesOfBenefitPlan

X instant, credit

label

Assets (liabilities) of benefit plan

Disclosure: IAS 26.35 a

documentation

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

periodStartLabel

Net assets available for benefits at beginning of period

periodEndLabel

Net assets available for benefits at end of period

ifrs-full

AssetsObtained

X instant, debit

label

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

Disclosure: IFRS 7.38 a

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

X instant, debit

label

Assets of benefit plan

Disclosure: IAS 26.35 a (i)

documentation

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

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

label

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

Disclosure: IAS 7.40 d

documentation

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

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

X instant, debit

label

Assets recognised from costs to obtain or fulfil contracts with customers

Disclosure: IFRS 15.128 a

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

X instant, debit

label

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

Disclosure: IFRS 12.29 a

documentation

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

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

X instant, debit

label

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

Disclosure: IFRS 7.15 b

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

X instant, debit

label

Assets that entity continues to recognise

Disclosure: IFRS 7.42D e

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, debit

label

Assets that entity continues to recognise to extent of continuing involvement

Disclosure: IFRS 7.42D f

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

X instant, debit

label

Assets to which significant restrictions apply

Disclosure: IFRS 12.13 c

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

X duration, credit

label

Assets transferred to structured entities, at time of transfer

Disclosure: IFRS 12.27 c

documentation

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

ifrs-full

AssetsUnderInsuranceContractsAndReinsuranceContractsIssued

X instant, debit

label

Assets under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 b

documentation

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

ifrs-full

AssetsUnderReinsuranceCeded

X instant, debit

label

Assets under reinsurance ceded

Example: Expiry date 2023-01-01 IAS 1.55, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG20 c

documentation

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

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant, debit

label

Assets with significant risk of material adjustments within next financial year

Disclosure: IAS 1.125 b

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

X instant, credit

label

Associated liabilities that entity continues to recognise

Disclosure: IFRS 7.42D e

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, credit

label

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

Disclosure: IFRS 7.42D f

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

Associates [member]

Disclosure: IAS 24.19 d, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a

documentation

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

ifrs-full

AtCostMember

member

label

At cost [member]

Disclosure: IAS 40.32A, Disclosure: IAS 41.50, Disclosure: IAS 41.55

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]

Disclosure: IAS 40.78

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]

Disclosure: IAS 40.32A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a

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]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

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.

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.

ifrs-full

AuditorsRemuneration

X duration, debit

label

Auditor's remuneration

Common practice: IAS 1.112 c

documentation

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

totalLabel

Total auditor's remuneration

ifrs-full

AuditorsRemunerationAbstract

label

Auditor's remuneration [abstract]

ifrs-full

AuditorsRemunerationForAuditServices

X duration, debit

label

Auditor's remuneration for audit services

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AuditorsRemunerationForOtherServices

X duration, debit

label

Auditor's remuneration for other services

Common practice: IAS 1.112 c

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

X duration, debit

label

Auditor's remuneration for tax services

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

X instant, credit

label

Authorised capital commitments but not contracted for

Common practice: IAS 1.112 c

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

X.XX duration

label

Average effective tax rate

Disclosure: IAS 12.81 c (ii)

documentation

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

totalLabel

Total average effective tax rate

ifrs-full

AverageForeignExchangeRate

X.XX duration

label

Average foreign exchange rate

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AverageNumberOfEmployees

X.XX duration

label

Average number of employees

Common practice: IAS 1.112 c

documentation

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

ifrs-full

AveragePriceOfHedgingInstrument

X.XX instant

label

Average price of hedging instrument

Disclosure: IFRS 7.23B b

documentation

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

ifrs-full

AverageRateOfHedgingInstrument

X.XX instant

label

Average rate of hedging instrument

Disclosure: IFRS 7.23B b

documentation

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

ifrs-full

BalancesOnCurrentAccountsFromCustomers

X instant, credit

label

Balances on current accounts from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnDemandDepositsFromCustomers

X instant, credit

label

Balances on demand deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesOnOtherDepositsFromCustomers

X instant, credit

label

Balances on other deposits from customers

Common practice: IAS 1.112 c

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

X instant, credit

label

Balances on term deposits from customers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BalancesWithBanks

X instant, debit

label

Balances with banks

Common practice: IAS 7.45

documentation

The amount of cash balances held at banks.

ifrs-full

BankAcceptanceAssets

X instant, debit

label

Bank acceptance assets

Common practice: IAS 1.55

documentation

The amount of bank acceptances recognised as assets.

ifrs-full

BankAcceptanceLiabilities

X instant, credit

label

Bank acceptance liabilities

Common practice: IAS 1.55

documentation

The amount of bank acceptances recognised as liabilities.

ifrs-full

BankAndSimilarCharges

X duration, debit

label

Bank and similar charges

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

X instant, debit

label

Bank balances at central banks other than mandatory reserve deposits

Common practice: IAS 1.112 c

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

X instant, credit

label

Bank borrowings, undiscounted cash flows

Example: IFRS 7.B11D, Example: IFRS 7.IG31A

documentation

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

ifrs-full

BankDebtInstrumentsHeld

X instant, debit

label

Bank debt instruments held

Common practice: IAS 1.112 c

documentation

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

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

X instant, debit

label

Other banking arrangements, classified as cash equivalents

Common practice: IAS 7.45

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

(X) instant, credit

label

Bank overdrafts

Common practice: IAS 7.45

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]

negatedLabel

Bank overdrafts

ifrs-full

BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

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

Common practice: IAS 33.A14

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 [member]]

ifrs-full

BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

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

Common practice: IAS 33.A14

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

X.XX duration

label

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

Common practice: IAS 33.A14

documentation

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

totalLabel

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

ifrs-full

BasicEarningsLossPerShare

X.XX duration

label

Basic earnings (loss) per share

Disclosure: IAS 33.66, Disclosure: IAS 33.67

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).

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.

totalLabel

Total basic earnings (loss) per share

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

X.XX duration

label

Basic earnings (loss) per share from continuing operations

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

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

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.

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

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 [member]]

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.

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

label

Basic earnings (loss) per share from discontinued operations

Disclosure: IAS 33.67, Disclosure: IAS 33.68

documentation

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

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.

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

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]]

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.

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

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]

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.

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

Disclosure: IFRS 8.33 a

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]

Example: IAS 41.43

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

X instant, debit

label

Bearer plants

Example: IAS 16.37 i

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]

Example: IAS 16.37 i

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

(X) duration, debit

label

Benefits paid or payable

Disclosure: IAS 26.35 b (v)

documentation

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

negatedLabel

Benefits paid or payable

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

X instant, debit

label

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

Disclosure: IFRS 3.B64 h (iii)

documentation

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

ifrs-full

BiologicalAssets

X instant, debit

label

Biological assets

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

documentation

The amount of living animals or plants recognised as assets.

periodStartLabel

Biological assets at beginning of period

periodEndLabel

Biological assets at end of period

ifrs-full

BiologicalAssetsAgeMember

member [default]

label

Biological assets, age [member]

Example: IAS 41.43

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

BiologicalAssetsAxis

axis

label

Biological assets [axis]

Common practice: IAS 41.50

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]

Example: IAS 41.43

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

BiologicalAssetsByGroupAxis

axis

label

Biological assets by group [axis]

Disclosure: IAS 41.41

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

BiologicalAssetsByTypeAxis

axis

label

Biological assets by type [axis]

Example: IAS 41.43

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

BiologicalAssetsGroupMember

member [default]

label

Biological assets, group [member]

Disclosure: IAS 41.41

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

BiologicalAssetsMember

member [default]

label

Biological assets [member]

Common practice: IAS 41.50

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

X instant, debit

label

Biological assets pledged as security for liabilities

Disclosure: IAS 41.49 a

documentation

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

ifrs-full

BiologicalAssetsTypeMember

member [default]

label

Biological assets, type [member]

Example: IAS 41.43

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

BiologicalAssetsWhoseTitleIsRestricted

X instant, debit

label

Biological assets whose title is restricted

Disclosure: IAS 41.49 a

documentation

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

ifrs-full

BondsIssued

X instant, credit

label

Bonds issued

Common practice: IAS 1.112 c

documentation

The amount of bonds issued by the entity.

ifrs-full

BondsIssuedUndiscountedCashFlows

X instant, credit

label

Bonds issued, undiscounted cash flows

Example: IFRS 7.B11D, Example: IFRS 7.IG31A

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

X duration

label

Borrowing costs capitalised

Disclosure: IAS 23.26 a

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.

commentaryGuidance

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

ifrs-full

BorrowingCostsIncurred

X duration

label

Borrowing costs incurred

Common practice: IAS 1.112 c

documentation

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

commentaryGuidance

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

totalLabel

Total borrowing costs incurred

ifrs-full

BorrowingCostsRecognisedAsExpense

X duration, debit

label

Borrowing costs recognised as expense

Common practice: IAS 1.112 c

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

X instant, credit

label

Borrowings

Common practice: IAS 1.55

documentation

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

totalLabel

Total borrowings

ifrs-full

BorrowingsAbstract

label

Borrowings [abstract]

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

X.XX instant

label

Borrowings, adjustment to interest rate basis

Common practice: IFRS 7.7

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]

Common practice: IFRS 7.7

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

BorrowingsByNameMember

member [default]

label

Borrowings by name [member]

Common practice: IFRS 7.7

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

X.XX instant

label

Borrowings, interest rate

Common practice: IFRS 7.7

documentation

The interest rate on borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsInterestRateBasis

text

label

Borrowings, interest rate basis

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsMaturity

text

label

Borrowings, maturity

Common practice: IFRS 7.7

documentation

The maturity of borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsOriginalCurrency

text

label

Borrowings, original currency

Common practice: IFRS 7.7

documentation

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

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Borrowings recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

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

negatedLabel

Borrowings recognised as of acquisition date

ifrs-full

BottomOfRangeMember

member

label

Bottom of range [member]

Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7

documentation

This member stands for the bottom of a range.

ifrs-full

BrandNames

X instant, debit

label

Brand names

Example: IAS 38.119 a

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]

Example: IAS 38.119 a

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

BroadcastingRightsMember

member

label

Broadcasting rights [member]

Common practice: IAS 38.119

documentation

This member stands for broadcasting rights.

ifrs-full

BrokerageFeeExpense

(X) duration, debit

label

Brokerage fee expense

Common practice: IAS 1.112 c

documentation

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

negatedLabel

Brokerage fee expense

ifrs-full

BrokerageFeeIncome

X duration, credit

label

Brokerage fee income

Common practice: IAS 1.112 c

documentation

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

ifrs-full

Buildings

X instant, debit

label

Buildings

Common practice: IAS 16.37

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]

Common practice: IAS 16.37

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]

Disclosure: IFRS 3.B64

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

BusinessCombinationsMember

member

label

Business combinations [member]

Disclosure: IFRS 3.B64

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

X duration, credit

label

Cancellation of treasury shares

Common practice: IAS 1.106 d

documentation

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

ifrs-full

CapitalCommitments

X instant, credit

label

Capital commitments

Common practice: IAS 1.112 c

documentation

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

totalLabel

Total capital commitments

ifrs-full

CapitalCommitmentsAbstract

label

Capital commitments [abstract]

ifrs-full

CapitalisationRateMeasurementInputMember

member

label

Capitalisation rate, measurement input [member]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

documentation

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

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

X.XX duration

label

Capitalisation rate of borrowing costs eligible for capitalisation

Disclosure: IAS 23.26 b

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]

Common practice: IAS 38.119

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

X instant, credit

label

Capital redemption reserve

Common practice: IAS 1.55

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]

Common practice: IAS 1.108

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]

Disclosure: IAS 1.136

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

CapitalRequirementsMember

member [default]

label

Capital requirements [member]

Disclosure: IAS 1.136

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

X instant, credit

label

Capital reserve

Common practice: IAS 1.55

documentation

A component of equity representing the capital reserves.

ifrs-full

CapitalReserveMember

member

label

Capital reserve [member]

Common practice: IAS 1.108

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]

Disclosure: IAS 16.73 d, Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 c, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 c, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Common practice: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29

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]

Disclosure: IAS 16.73 e, Disclosure: IAS 38.118 e, Disclosure: IAS 40.76, Disclosure: IAS 40.79 d, Disclosure: IAS 41.50, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 a

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

Cash

X instant, debit

label

Cash

Common practice: IAS 7.45

documentation

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

totalLabel

Total cash

ifrs-full

CashAbstract

label

Cash [abstract]

ifrs-full

CashAdvancesAndLoansFromRelatedParties

X duration, debit

label

Cash advances and loans from related parties

Common practice: IAS 7.17

documentation

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

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

(X) duration, credit

label

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

Example: IAS 7.16 e

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.

negatedTerseLabel

Cash advances and loans made to other parties

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

X duration, credit

label

Cash advances and loans made to related parties

Common practice: IAS 7.16

documentation

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

ifrs-full

CashAndBankBalancesAtCentralBanks

X instant, debit

label

Cash and bank balances at central banks

Common practice: IAS 1.55

documentation

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

ifrs-full

CashAndCashEquivalents

X instant, debit

label

Cash and cash equivalents

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

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]

totalLabel

Total cash and cash equivalents

periodStartLabel

Cash and cash equivalents at beginning of period

periodEndLabel

Cash and cash equivalents at end of period

ifrs-full

CashAndCashEquivalentsAbstract

label

Cash and cash equivalents [abstract]

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

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

Example: IAS 19.142 a

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 [member]]

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

X instant, debit

label

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

Common practice: IAS 7.45

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

X instant, debit

label

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

Disclosure: IAS 7.48

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

X instant, debit

label

Cash and cash equivalents if different from statement of financial position

Common practice: IAS 7.45

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]

totalLabel

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

label

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

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

label

Cash and cash equivalents in subsidiary or businesses acquired or disposed

Disclosure: IAS 7.40 c

documentation

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

ifrs-full

CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

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

Common practice: IAS 19.142 a

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

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

X instant, debit

label

Cash and cash equivalents recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

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

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(X) instant, debit

label

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

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

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]

negatedLabel

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

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

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

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]

negatedLabel

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

ifrs-full

CashEquivalents

X instant, debit

label

Cash equivalents

Common practice: IAS 7.45

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.

totalLabel

Total cash equivalents

ifrs-full

CashEquivalentsAbstract

label

Cash equivalents [abstract]

ifrs-full

CashFlowHedgesAbstract

label

Cash flow hedges [abstract]

ifrs-full

CashFlowHedgesMember

member

label

Cash flow hedges [member]

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

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: Hedges [member]]

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

label

Cash flows from continuing and discontinued operations [abstract]

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration, debit

label

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

Disclosure: IAS 7.39

documentation

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

terseLabel

Cash flows from losing control of subsidiaries or other businesses

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

X duration, debit

label

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

Common practice: IAS 7.16

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

X duration, debit

label

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

Common practice: IAS 7.16

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

X duration, debit

label

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

Disclosure: IFRS 6.24 b

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

X duration, debit

label

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

Disclosure: IFRS 6.24 b

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

X duration, debit

label

Cash flows from (used in) financing activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

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.

netLabel

Net cash flows from (used in) financing activities

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

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]

netLabel

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

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

X duration, debit

label

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

Common practice: IAS 7.17

documentation

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

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

X duration, debit

label

Cash flows from (used in) increases in operating capacity

Example: IAS 7.50 c

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

CashFlowsFromUsedInInsuranceContracts

X duration, debit

label

Cash flows from (used in) insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivities

X duration, debit

label

Cash flows from (used in) investing activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

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.

netLabel

Net cash flows from (used in) investing activities

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

documentation

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

netLabel

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

X duration, debit

label

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

Disclosure: IFRS 5.33 c

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]

netLabel

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

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

X duration, debit

label

Cash flows from (used in) maintaining operating capacity

Example: IAS 7.50 c

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

X duration

label

Cash flows from (used in) operating activities

Disclosure: IAS 7.10, Disclosure: IAS 7.50 d

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. [Refer: Revenue]

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.

netLabel

Net cash flows from (used in) operating activities

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

X duration

label

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

Disclosure: IFRS 5.33 c

documentation

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

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.

netLabel

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

X duration

label

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

Disclosure: IFRS 5.33 c

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]

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.

netLabel

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

ifrs-full

CashFlowsFromUsedInOperations

X duration

label

Cash flows from (used in) operations

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

documentation

The cash from (used in) the entity's 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.

netLabel

Net cash flows from (used in) operations

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

X duration

label

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

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

documentation

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

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.

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

X duration, credit

label

Cash flows used in exploration and development activities

Common practice: IAS 7.16

documentation

The cash outflow for exploration and development activities.

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

(X) duration, credit

label

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

Disclosure: IAS 7.39

documentation

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

negatedTerseLabel

Cash flows used in obtaining control of subsidiaries or other businesses

ifrs-full

CashOnHand

X instant, debit

label

Cash on hand

Common practice: IAS 7.45

documentation

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

ifrs-full

CashOutflowForLeases

X duration, credit

label

Cash outflow for leases

Disclosure: IFRS 16.53 g

documentation

The cash outflow for leases.

ifrs-full

CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

(X) duration, debit

label

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 c

documentation

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

negatedLabel

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

(X) duration, credit

label

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

Example: IAS 7.16 g

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.

negatedTerseLabel

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

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration, debit

label

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

Example: IAS 7.16 h

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.

terseLabel

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration, debit

label

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

Example: IAS 7.16 f

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.

terseLabel

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

X duration, debit

label

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

Common practice: IAS 7.16

documentation

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

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

X duration, credit

label

Cash repayments of advances and loans from related parties

Common practice: IAS 7.17

documentation

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

ifrs-full

CashTransferred

X instant, credit

label

Cash transferred

Disclosure: IFRS 3.B64 f (i)

documentation

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

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

axis

label

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

Disclosure: IFRS 15.128 a

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

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

member [default]

label

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

Disclosure: IFRS 15.128 a

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]

Disclosure: IFRS 7.8

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

CategoriesOfFinancialLiabilitiesAbstract

label

Categories of financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

axis

label

Categories of financial liabilities [axis]

Disclosure: IFRS 7.8

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

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]

Disclosure: IAS 24.19

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

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

X duration, debit

label

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

Disclosure: IAS 12.81 j

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; Business combinations [member]]

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

X duration, debit

label

Increase (decrease) in biological assets

Disclosure: IAS 41.50

documentation

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

totalLabel

Total increase (decrease) in 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

ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

label

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

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

label

Changes in deferred tax liability (asset) [abstract]

ifrs-full

ChangesInEquity

X duration, credit

label

Increase (decrease) in equity

Disclosure: IAS 1.106 d

documentation

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

totalLabel

Total increase (decrease) in equity

ifrs-full

ChangesInEquityAbstract

label

Changes in equity [abstract]

ifrs-full

ChangesInExposureToRisk

text

label

Description of changes in exposure to risk

Disclosure: IFRS 7.33 c

documentation

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

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

X 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

Disclosure: IFRS 7.9 c

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

X 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

Disclosure: IFRS 7.9 d

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

X duration, credit

label

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

Disclosure: IFRS 7.10A a, Disclosure: Expiry date 2023-01-01 IFRS 7.10 a

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

X duration, debit

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 c

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

X duration

label

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

Disclosure: Expiry date 2023-01-01 IFRS 7.9 d

documentation

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

ifrs-full

ChangesInGoodwill

X duration, debit

label

Increase (decrease) in goodwill

Disclosure: IFRS 3.B67 d

documentation

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

totalLabel

Total increase (decrease) in 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

X duration, debit

label

Increase (decrease) in intangible assets other than goodwill

Disclosure: IAS 38.118 e

documentation

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

totalLabel

Total increase (decrease) in intangible assets other than goodwill

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwillAbstract

label

Changes in intangible assets other than goodwill [abstract]

ifrs-full

ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

(X) duration, debit

label

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

Example: IAS 1.102, Disclosure: IAS 1.99

documentation

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

negatedLabel

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

ifrs-full

ChangesInInvestmentProperty

X duration, debit

label

Increase (decrease) in investment property

Disclosure: IAS 40.76, Disclosure: IAS 40.79 d

documentation

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

totalLabel

Total increase (decrease) in 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

ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

label

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

ifrs-full

ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

label

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

Disclosure: IFRS 7.40 c

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

Disclosure: IFRS 7.33 c

documentation

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

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

Disclosure: IFRS 7.33 c

documentation

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

ifrs-full

ChangesInOtherProvisions

X duration, credit

label

Increase (decrease) in other provisions

Disclosure: IAS 37.84

documentation

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

totalLabel

Total increase (decrease) in other provisions

ifrs-full

ChangesInOtherProvisionsAbstract

label

Changes in other provisions [abstract]

ifrs-full

ChangesInPropertyPlantAndEquipment

X duration, debit

label

Increase (decrease) in property, plant and equipment

Disclosure: IAS 16.73 e

documentation

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

totalLabel

Total increase (decrease) in property, plant and equipment

ifrs-full

ChangesInPropertyPlantAndEquipmentAbstract

label

Changes in property, plant and equipment [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

X duration, debit

label

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

Disclosure: IAS 19.141

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]

totalLabel

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

ifrs-full

ChangesInReinsuranceAssetsAbstract

label

Changes in reinsurance assets [abstract]

ifrs-full

ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

member

label

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

Example: IAS 10.22 h

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]

Example: IAS 19.138 b

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

CharacteristicsOfDefinedBenefitPlansMember

member [default]

label

Characteristics of defined benefit plans [member]

Example: IAS 19.138 b

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 benefits plans' axis if no other member is used.

ifrs-full

CirculationRevenue

X duration, credit

label

Circulation revenue

Common practice: IAS 1.112 c

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

Disclosure: IAS 2.36 g

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

ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries

X duration, debit

label

Claims and benefits paid, net of reinsurance recoveries

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

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

ifrs-full

ClaimsIncurredButNotReported

X instant, credit

label

Claims incurred but not reported

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 c

documentation

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

ifrs-full

ClaimsReportedByPolicyholders

X instant, credit

label

Claims reported by policyholders

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 b

documentation

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

ifrs-full

ClassesOfAcquiredReceivablesAxis

axis

label

Classes of acquired receivables [axis]

Disclosure: IFRS 3.B64 h

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

ClassesOfAcquiredReceivablesMember

member [default]

label

Classes of acquired receivables [member]

Disclosure: IFRS 3.B64 h

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: Business combinations [member]]

ifrs-full

ClassesOfAssetsAxis

axis

label

Classes of assets [axis]

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

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

ClassesOfAssetsMember

member [default]

label

Assets [member]

Disclosure: IAS 36.126, Disclosure: IFRS 13.93, Disclosure: IFRS 16.53

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]

Disclosure: IAS 37.86, Disclosure: IFRS 3.B67 c

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

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]

Disclosure: IFRS 13.93

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

ClassesOfFinancialAssetsAxis

axis

label

Classes of financial assets [axis]

Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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

ClassesOfFinancialInstrumentsAxis

axis

label

Classes of financial instruments [axis]

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

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

ClassesOfFinancialInstrumentsMember

member [default]

label

Financial instruments, class [member]

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

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]

Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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

ClassesOfIntangibleAssetsAndGoodwillAxis

axis

label

Classes of intangible assets and goodwill [axis]

Common practice: IAS 38.118

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

ClassesOfIntangibleAssetsOtherThanGoodwillAxis

axis

label

Classes of intangible assets other than goodwill [axis]

Disclosure: IAS 38.118

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

ClassesOfInventoriesAbstract

label

Classes of current inventories [abstract]

ifrs-full

ClassesOfLiabilitiesAxis

axis

label

Classes of liabilities [axis]

Disclosure: IFRS 13.93

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

ClassesOfOrdinarySharesAxis

axis

label

Classes of ordinary shares [axis]

Disclosure: IAS 33.66

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

ClassesOfOtherProvisionsAbstract

label

Classes of other provisions [abstract]

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]

Disclosure: IAS 16.73

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

ClassesOfProvisionsAxis

axis

label

Classes of other provisions [axis]

Disclosure: IAS 37.84

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]

Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33

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

ClassesOfRegulatoryDeferralAccountBalancesMember

member [default]

label

Classes of regulatory deferral account balances [member]

Disclosure: IFRS 14.30 c, Disclosure: IFRS 14.33

documentation

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

ifrs-full

ClassesOfShareCapitalAxis

axis

label

Classes of share capital [axis]

Disclosure: IAS 1.79 a

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

ClassesOfShareCapitalMember

member [default]

label

Share capital [member]

Disclosure: IAS 1.79 a

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]

Example: IAS 10.22 c

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]

Disclosure: Expiry date 2025-01-01 IAS 1.139U

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

X.XX instant

label

Closing foreign exchange rate

Common practice: IAS 1.112 c

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]

Example: IAS 10.22 j

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

Disclosure: IAS 7.48

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

X instant, credit

label

Commercial papers issued

Common practice: IAS 1.112 c

documentation

The amount of commercial paper issued by the entity.

ifrs-full

CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

X instant, credit

label

Commitments for development or acquisition of biological assets

Disclosure: IAS 41.49 b

documentation

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

ifrs-full

CommitmentsInRelationToJointVentures

X instant, credit

label

Commitments in relation to joint ventures

Disclosure: IFRS 12.23 a

documentation

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

ifrs-full

CommitmentsMadeByEntityRelatedPartyTransactions

X duration

label

Commitments made by entity, related party transactions

Example: IAS 24.21 i

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: Related parties [member]]

commentaryGuidance

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

ifrs-full

CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

X duration

label

Commitments made on behalf of entity, related party transactions

Example: IAS 24.21 i

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: Related parties [member]]

commentaryGuidance

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

ifrs-full

CommodityPriceRiskMember

member

label

Commodity price risk [member]

Example: IFRS 7.40 a, Example: IFRS 7.IG32

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: Financial instruments, class [member]]

ifrs-full

CommunicationAndNetworkEquipmentMember

member

label

Communication and network equipment [member]

Common practice: IAS 16.37

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

X duration, debit

label

Communication expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from communication.

ifrs-full

CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

X duration, credit

label

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

Disclosure: Effective 2022-01-01 IAS 16.74A a, Disclosure: Expiry date 2022-01-01 IAS 16.74 d

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

ComponentsOfEquityAxis

axis

label

Components of equity [axis]

Disclosure: IAS 1.106

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

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

X duration, credit

label

Comprehensive income

Disclosure: IAS 1.106 a, Disclosure: IAS 1.81A c, Disclosure: IFRS 1.24 b, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (ix), Disclosure: IFRS 1.32 a (ii)

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.

totalLabel

Total comprehensive income

ifrs-full

ComprehensiveIncomeAbstract

label

Comprehensive income [abstract]

ifrs-full

ComprehensiveIncomeAttributableToAbstract

label

Comprehensive income attributable to [abstract]

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterests

X duration, credit

label

Comprehensive income, attributable to non-controlling interests

Disclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (i)

documentation

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

totalLabel

Total comprehensive income, attributable to non-controlling interests

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract

label

Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParent

X duration, credit

label

Comprehensive income, attributable to owners of parent

Disclosure: IAS 1.106 a, Disclosure: IAS 1.81B b (ii)

documentation

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

totalLabel

Total comprehensive income, attributable to owners of parent

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

X duration, credit

label

Comprehensive income from continuing operations

Common practice: IFRS 5.33 d

documentation

The comprehensive income from continuing operations. [Refer: Continuing operations [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests

X duration, credit

label

Comprehensive income from continuing operations, attributable to non-controlling interests

Common practice: IFRS 5.33 d

documentation

The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent

X duration, credit

label

Comprehensive income from continuing operations, attributable to owners of parent

Common practice: IFRS 5.33 d

documentation

The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperations

X duration, credit

label

Comprehensive income from discontinued operations

Common practice: IFRS 5.33 d

documentation

The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests

X duration, credit

label

Comprehensive income from discontinued operations, attributable to non-controlling interests

Common practice: IFRS 5.33 d

documentation

The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent

X duration, credit

label

Comprehensive income from discontinued operations, attributable to owners of parent

Common practice: IFRS 5.33 d

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]

Common practice: IAS 16.37

documentation

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

ifrs-full

ComputerSoftware

X instant, debit

label

Computer software

Example: IAS 38.119 c

documentation

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

ifrs-full

ComputerSoftwareMember

member

label

Computer software [member]

Example: IAS 38.119 c

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

Disclosure: IFRS 7.34 c

documentation

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

ifrs-full

ConcentrationsOfRiskAxis

axis

label

Concentrations of risk [axis]

Disclosure: Effective 2023-01-01 IFRS 17.127

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

ConcentrationsOfRiskMember

member [default]

label

Concentrations of risk [member]

Disclosure: Effective 2023-01-01 IFRS 17.127

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

X.XX instant

label

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

Disclosure: Effective 2023-01-01 IFRS 17.119

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

X.XX instant

label

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

Disclosure: Effective 2023-01-01 IFRS 17.119

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]

Example: IFRS 13.B5, Example: IFRS 13.IE63

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

X duration, credit

label

Consideration paid (received)

Disclosure: IAS 7.40 a

documentation

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

ifrs-full

ConsolidatedAndSeparateFinancialStatementsAxis

axis

label

Consolidated and separate financial statements [axis]

Disclosure: IAS 27.4

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]

Disclosure: IAS 27.4

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]

Disclosure: IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities

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

ConsolidatedStructuredEntitiesMember

member

label

Consolidated structured entities [member]

Disclosure: IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities

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]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

documentation

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

ifrs-full

ConstructionInProgress

X instant, debit

label

Construction in progress

Common practice: IAS 16.37

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]

Common practice: IAS 16.37

documentation

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

ifrs-full

ConsumableBiologicalAssetsMember

member

label

Consumable biological assets [member]

Example: IAS 41.43

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

X instant, debit

label

Loans to consumers

Common practice: IAS 1.112 c

documentation

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

ifrs-full

ConsumerLoansMember

member

label

Loans to consumers [member]

Example: IFRS 7.6, Example: IFRS 7.IG20C, Example: IFRS 7.IG40B

documentation

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

ifrs-full

ContingentConsiderationMember

member

label

Contingent consideration [member]

Common practice: IFRS 13.94

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

X instant, credit

label

Contingent consideration recognised as of acquisition date

Disclosure: IFRS 3.B64 g (i)

documentation

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

ifrs-full

ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

X instant, credit

label

Contingent liabilities incurred in relation to interests in joint ventures

Disclosure: IFRS 12.23 b

documentation

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

ifrs-full

ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

X instant, credit

label

Contingent liabilities incurred in relation to interests in associates

Disclosure: IFRS 12.23 b

documentation

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

ifrs-full

ContingentLiabilitiesMember

member [default]

label

Contingent liabilities [member]

Disclosure: IAS 37.88, Disclosure: IFRS 3.B67 c

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

ContingentLiabilitiesOfJointVentureMember

member

label

Contingent liabilities related to joint ventures [member]

Example: IAS 37.88

documentation

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

ifrs-full

ContingentLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Contingent liabilities recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

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

negatedLabel

Contingent liabilities recognised as of acquisition date

ifrs-full

ContingentLiabilitiesRecognisedInBusinessCombination

X instant, credit

label

Contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

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

periodStartLabel

Contingent liabilities recognised in business combination at beginning of period

periodEndLabel

Contingent liabilities recognised in business combination at end of period

ifrs-full

ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

member

label

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

Disclosure: IAS 19.152

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: Contingent liabilities [member]]

ifrs-full

ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

member

label

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

Example: IAS 37.88

documentation

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

ifrs-full

ContingentLiabilityForGuaranteesMember

member

label

Contingent liability for guarantees [member]

Common practice: IAS 37.88

documentation

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

ifrs-full

ContinuingAndDiscontinuedOperationsAxis

axis

label

Continuing and discontinued operations [axis]

Disclosure: IFRS 5 - Presentation and 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]

Example: IFRS 7.B33

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

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

axis

label

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

Example: IFRS 7.B33

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

ContinuingOperationsMember

member [default]

label

Continuing operations [member]

Disclosure: IFRS 5 - Presentation and 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 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

X instant, debit

label

Contract assets

Disclosure: IFRS 15.105, Disclosure: IFRS 15.116 a

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).

totalLabel

Total contract assets

periodStartLabel

Contract assets at beginning of period

periodEndLabel

Contract assets at end of period

ifrs-full

ContractAssetsAbstract

label

Contract assets [abstract]

ifrs-full

ContractAssetsMember

member

label

Contract assets [member]

Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35N

documentation

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

ifrs-full

ContractDurationAxis

axis

label

Contract duration [axis]

Example: IFRS 15.B89 e

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

ContractDurationMember

member [default]

label

Contract duration [member]

Example: IFRS 15.B89 e

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

X instant, credit

label

Contract liabilities

Disclosure: IFRS 15.105, Disclosure: IFRS 15.116 a

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.

totalLabel

Total contract liabilities

periodStartLabel

Contract liabilities at beginning of period

periodEndLabel

Contract liabilities at end of period

ifrs-full

ContractLiabilitiesAbstract

label

Contract liabilities [abstract]

ifrs-full

ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

X instant, credit

label

Contract liabilities for performance obligations satisfied over time

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]

ifrs-full

ContractLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Contract liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

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

negatedLabel

Contract liabilities recognised as of acquisition date

ifrs-full

ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

X instant, credit

label

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

Example: IFRS 7.B11D d

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

X instant, credit

label

Contractual capital commitments

Common practice: IAS 1.112 c

documentation

The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]

ifrs-full

ContractualCommitmentsForAcquisitionOfIntangibleAssets

X instant, credit

label

Contractual commitments for acquisition of intangible assets

Disclosure: IAS 38.122 e

documentation

The amount of contractual commitments for the acquisition of intangible assets.

ifrs-full

ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

X instant, credit

label

Contractual commitments for acquisition of property, plant and equipment

Disclosure: IAS 16.74 c

documentation

The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

ContractualServiceMargin

X instant, credit

label

Contractual service margin

Disclosure: Effective 2023-01-01 IFRS 17.109

documentation

The amount of the contractual service margin. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginMember

member

label

Contractual service margin [member]

Disclosure: Effective 2023-01-01 IFRS 17.101 c, Disclosure: Effective 2023-01-01 IFRS 17.107 d

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]

Disclosure: Effective 2023-01-01 IFRS 17.114 c

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]

Disclosure: Effective 2023-01-01 IFRS 17.114 b

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]

Disclosure: Effective 2023-01-01 IFRS 17.114 a

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

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer

Disclosure: IAS 19.141 f

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 [member]]

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer

ifrs-full

ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

Disclosure: IAS 19.141 f

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 [member]]

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.

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan

Disclosure: IAS 19.141 f

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 [member]]

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.

negatedTotalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

label

Contributions to plan, net defined benefit liability (asset) [abstract]

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

X instant, debit

label

Copyrights, patents and other industrial property rights, service and operating rights

Example: IAS 38.119 e

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]

Example: IAS 38.119 e

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

X instant, debit

label

Corporate debt instruments held

Common practice: IAS 1.112 c

documentation

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

ifrs-full

CorporateLoans

X instant, debit

label

Loans to corporate entities

Common practice: IAS 1.112 c

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]

Common practice: IAS 1.112 c, Example: IFRS 7.6, Example: IFRS 7.IG20C

documentation

This member stands for loans made to corporate entities.

ifrs-full

CostApproachMember

member

label

Cost approach [member]

Example: IFRS 13.62

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

X 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

Disclosure: Effective 2022-01-01 IAS 16.74A b

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

CostOfHedgingAbstract

label

Cost of hedging [abstract]

ifrs-full

CostOfInventoriesRecognisedAsExpenseDuringPeriod

X duration, debit

label

Cost of inventories recognised as expense during period

Disclosure: IAS 2.36 d

documentation

The amount of inventories recognised as an expense during the period. [Refer: Inventories]

ifrs-full

CostOfMerchandiseSold

X duration, debit

label

Cost of merchandise sold

Common practice: IAS 1.85

documentation

The amount of merchandise that was sold during the period and recognised as an expense.

ifrs-full

CostOfPurchasedEnergySold

X duration, debit

label

Cost of purchased energy sold

Common practice: IAS 1.112 c

documentation

The amount of purchased energy that was sold during the period and recognised as an expense.

ifrs-full

CostOfSales

(X) duration, debit

label

Cost of sales

Disclosure: IAS 1.103, Disclosure: IAS 1.99

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.

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.

negatedLabel

Cost of sales

ifrs-full

CostOfSalesFoodAndBeverage

X duration, debit

label

Cost of sales, food and beverage

Common practice: IAS 1.85

documentation

The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]

ifrs-full

CostOfSalesHotelOperations

X duration, debit

label

Cost of sales, hotel operations

Common practice: IAS 1.85

documentation

The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]

ifrs-full

CostOfSalesMember

member

label

Cost of sales [member]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

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

X duration, debit

label

Cost of sales, room occupancy services

Common practice: IAS 1.85

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]

Example: IFRS 15.128 a

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]

Disclosure: IFRS 7.B52

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

CounterpartiesMember

member [default]

label

Counterparties [member]

Disclosure: IFRS 7.B52

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]

Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.33 b

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

Disclosure: IAS 1.138 a

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

Disclosure: IAS 27.16 a

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

Disclosure: IFRS 12.21 a (iii)

documentation

The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]

ifrs-full

CountryOfIncorporationOfJointVenture

text

label

Country of incorporation of joint venture

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)

documentation

The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfAssociate

text

label

Country of incorporation of associate

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)

documentation

The country in which an associate of the entity is incorporated. [Refer: Associates [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfSubsidiary

text

label

Country of incorporation of subsidiary

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.12 b, Disclosure: IFRS 12.19B b

documentation

The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]

ifrs-full

CreationDateAxis

axis

label

Creation date [axis]

Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)

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

CreditDerivativeFairValue

X instant, debit

label

Credit derivative, fair value

Disclosure: IFRS 7.24G a

documentation

The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

periodStartLabel

Credit derivative, fair value at beginning of period

periodEndLabel

Credit derivative, fair value at end of period

ifrs-full

CreditDerivativeNominalAmount

X instant

label

Credit derivative, nominal amount

Disclosure: IFRS 7.24G a

documentation

The nominal amount of a credit derivative. [Refer: Derivatives [member]]

commentaryGuidance

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

periodStartLabel

Credit derivative, nominal amount at beginning of period

periodEndLabel

Credit derivative, nominal amount at end of period

ifrs-full

CreditExposure

X instant

label

Credit exposure

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 a, Example: Expiry date 2023-01-01 IFRS 7.IG25 b

documentation

The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]

commentaryGuidance

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

ifrs-full

CreditImpairmentOfFinancialInstrumentsAxis

axis

label

Credit impairment of financial instruments [axis]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

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

CreditImpairmentOfFinancialInstrumentsMember

member [default]

label

Credit impairment of financial instruments [member]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

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

X duration, credit

label

Credit-related fee and commission income

Common practice: IAS 1.112 c

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Example: IFRS 7.32

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: Financial instruments, class [member]]

ifrs-full

CreditSpreadMeasurementInputMember

member

label

Credit spread, measurement input [member]

Common practice: IFRS 13.93 d

documentation

This member stands for the credit spread used as a measurement input.

ifrs-full

CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

X 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

Disclosure: IAS 40.75 f (iv)

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]

Common practice: IAS 1.106

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

X duration, credit

label

Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.11B c

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

X 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

Disclosure: IAS 1.82 cb

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

X duration

label

Cumulative preference dividends not recognised

Disclosure: IAS 1.137 b

documentation

The amount of cumulative preference dividends not recognised.

commentaryGuidance

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

ifrs-full

CumulativeUnrecognisedShareOfLossesOfAssociates

X instant, credit

label

Cumulative unrecognised share of losses of associates

Disclosure: IFRS 12.22 c

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: Associates [member]; Unrecognised share of losses of associates]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVentures

X instant, credit

label

Cumulative unrecognised share of losses of joint ventures

Disclosure: IFRS 12.22 c

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: Joint ventures [member]; Unrecognised share of losses of joint ventures]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

X instant, credit

label

Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method

Disclosure: IFRS 11.C4

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: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]

ifrs-full

CurrencyInWhichInformationIsDisplayedAxis

axis

label

Currency in which information is displayed [axis]

Disclosure: IAS 21.57 a

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]

Disclosure: IAS 21.57 a

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 - Defined terms

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: Financial instruments, class [member]]

ifrs-full

CurrencySwapContractMember

member

label

Currency swap contract [member]

Common practice: IAS 1.112 c

documentation

This member stands for a currency swap contract. [Refer: Swap contract [member]]

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities

X instant, credit

label

Current accruals and current deferred income including current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total current accruals and current deferred income including current contract liabilities

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

label

Current accruals and current deferred income including current contract liabilities [abstract]

ifrs-full

CurrentAccruedExpensesAndOtherCurrentLiabilities

X instant, credit

label

Current accrued expenses and other current liabilities

Common practice: IAS 1.55

documentation

The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssets

X instant, debit

label

Current accrued income including current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]

totalLabel

Total current accrued income including current contract assets

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

label

Current accrued income including current contract assets [abstract]

ifrs-full

CurrentAccruedIncomeOtherThanCurrentContractAssets

X instant, debit

label

Current accrued income other than current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]

ifrs-full

CurrentAdvances

X instant, credit

label

Current advances received, representing current contract liabilities for performance obligations satisfied at point in time

Common practice: IAS 1.55, Common practice: IAS 1.78

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

X instant, debit

label

Current advances to suppliers

Common practice: IAS 1.112 c

documentation

The amount of current advances made to suppliers before goods or services are received.

ifrs-full

CurrentAgriculturalProduce

X instant, debit

label

Current agricultural produce

Common practice: IAS 2.37

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

X duration, debit

label

Current and deferred tax relating to items credited (charged) directly to equity

Disclosure: IAS 12.81 a

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; Financial instruments, class [member]]

totalLabel

Aggregate current and deferred tax relating to items credited (charged) directly to equity

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract

label

Current and deferred tax relating to items charged or credited directly to equity [abstract]

ifrs-full

CurrentAssets

X instant, debit

label

Current assets

Disclosure: IAS 1.66, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (i)

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]

totalLabel

Total current assets

ifrs-full

CurrentAssetsAbstract

label

Current assets [abstract]

ifrs-full

CurrentAssetsLiabilities

X instant, debit

label

Current assets (liabilities)

Common practice: IAS 1.55

documentation

The amount of current assets less the amount of current liabilities.

netLabel

Net current assets (liabilities)

ifrs-full

CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

X 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

Disclosure: IAS 1.66

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]

totalLabel

Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

ifrs-full

CurrentAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Current assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

Expiry date 2022-01-01: The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]]

Effective 2022-01-01: The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]

ifrs-full

CurrentBiologicalAssets

X instant, debit

label

Current biological assets

Disclosure: IAS 1.54 f

documentation

The amount of current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBiologicalAssetsMember

member

label

Current biological assets [member]

Common practice: IAS 41.50

documentation

This member stands for current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

X instant, credit

label

Current bonds issued and current portion of non-current bonds issued

Common practice: IAS 1.112 c

documentation

The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

X instant, credit

label

Current borrowings and current portion of non-current borrowings

Common practice: IAS 1.55

documentation

The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]

totalLabel

Total current borrowings and current portion of non-current 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

X instant, credit

label

Current commercial papers issued and current portion of non-current commercial papers issued

Common practice: IAS 1.112 c

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

X instant, debit

label

Current contract assets

Disclosure: IFRS 15.105

documentation

The amount of current contract assets. [Refer: Contract assets]

ifrs-full

CurrentContractLiabilities

X instant, credit

label

Current contract liabilities

Disclosure: IFRS 15.105

documentation

The amount of current contract liabilities. [Refer: Contract liabilities]

totalLabel

Total current contract liabilities

ifrs-full

CurrentContractLiabilitiesAbstract

label

Current contract liabilities [abstract]

ifrs-full

CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

X instant, credit

label

Current contract liabilities for performance obligations satisfied over time

Common practice: IAS 1.55, Common practice: IAS 1.78

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

X instant, debit

label

Current crude oil

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]

ifrs-full

CurrentDebtInstrumentsIssued

X instant, credit

label

Current debt instruments issued

Common practice: IAS 1.55

documentation

The amount of current debt instruments issued. [Refer: Debt instruments issued]

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilities

X instant, credit

label

Current deferred income including current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]

totalLabel

Total current deferred income including current contract liabilities

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

label

Current deferred income including current contract liabilities [abstract]

ifrs-full

CurrentDeferredIncomeOtherThanCurrentContractLiabilities

X instant, credit

label

Current deferred income other than current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]

ifrs-full

CurrentDepositsFromCustomers

X instant, credit

label

Current deposits from customers

Common practice: IAS 1.55

documentation

The amount of current deposits from customers. [Refer: Deposits from customers]

ifrs-full

CurrentDerivativeFinancialAssets

X instant, debit

label

Current derivative financial assets

Common practice: IAS 1.55

documentation

The amount of current derivative financial assets. [Refer: Derivative financial assets]

ifrs-full

CurrentDerivativeFinancialLiabilities

X instant, credit

label

Current derivative financial liabilities

Common practice: IAS 1.55

documentation

The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

CurrentDividendPayables

X instant, credit

label

Current dividend payables

Common practice: IAS 1.55

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]

Example: IFRS 13.B36 d

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

X instant, credit

label

Current excise tax payables

Common practice: IAS 1.78

documentation

The amount of current excise tax payables. [Refer: Excise tax payables]

ifrs-full

CurrentFinanceLeaseReceivables

X instant, debit

label

Current finance lease receivables

Common practice: IAS 1.55

documentation

The amount of current finance lease receivables. [Refer: Finance lease receivables]

ifrs-full

CurrentFinancialAssets

X instant, debit

label

Current financial assets

Disclosure: IFRS 7.25

documentation

The amount of current financial assets. [Refer: Financial assets]

totalLabel

Total current financial assets

ifrs-full

CurrentFinancialAssetsAtAmortisedCost

X instant, debit

label

Current financial assets at amortised cost

Disclosure: IFRS 7.8 f

documentation

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Current financial assets at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

documentation

The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]

totalLabel

Total current 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

X instant, debit

label

Current financial assets at fair value through profit or loss

Disclosure: IFRS 7.8 a

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]

totalLabel

Total current 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

X instant, debit

label

Current financial assets at fair value through profit or loss, classified as held for trading

Common practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a

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

X instant, debit

label

Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 a

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

X instant, debit

label

Current financial assets at fair value through profit or loss, mandatorily measured at fair value

Disclosure: IFRS 7.8 a

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

X 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

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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

X 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

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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

X instant, debit

label

Current financial assets available-for-sale

Disclosure: Expiry date 2023-01-01 IFRS 7.8 d

documentation

The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]

ifrs-full

CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Current financial assets measured at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

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

X instant, credit

label

Current financial liabilities

Disclosure: IFRS 7.25

documentation

The amount of current financial liabilities. [Refer: Financial liabilities]

totalLabel

Total current financial liabilities

ifrs-full

CurrentFinancialLiabilitiesAtAmortisedCost

X instant, credit

label

Current financial liabilities at amortised cost

Disclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g

documentation

The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant, credit

label

Current financial liabilities at fair value through profit or loss

Disclosure: IFRS 7.8 e

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]

totalLabel

Total current 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

X instant, credit

label

Current financial liabilities at fair value through profit or loss, classified as held for trading

Disclosure: IFRS 7.8 e

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

X instant, credit

label

Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 e

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

X instant, debit

label

Current food and beverage

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]

ifrs-full

CurrentFuel

X instant, debit

label

Current fuel

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of fuel. [Refer: Inventories]

ifrs-full

CurrentGovernmentGrants

X instant, credit

label

Current government grants

Common practice: IAS 1.55

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

X instant, debit

label

Current held-to-maturity investments

Disclosure: Expiry date 2023-01-01 IFRS 7.8 b

documentation

The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

CurrentInterestPayable

X instant, credit

label

Current interest payable

Common practice: IAS 1.112 c

documentation

The amount of current interest payable. [Refer: Interest payable]

ifrs-full

CurrentInterestReceivable

X instant, debit

label

Current interest receivable

Common practice: IAS 1.112 c

documentation

The amount of current interest receivable. [Refer: Interest receivable]

ifrs-full

CurrentInventoriesArisingFromExtractiveActivitiesAbstract

label

Current inventories arising from extractive activities [abstract]

ifrs-full

CurrentInventoriesHeldForSale

X instant, debit

label

Current inventories held for sale

Common practice: IAS 2.37

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

X instant, debit

label

Current inventories in transit

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]

ifrs-full

CurrentInvestments

X instant, debit

label

Current investments

Common practice: IAS 1.55

documentation

The amount of current investments.

ifrs-full

CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Current investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

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

X instant, credit

label

Current lease liabilities

Disclosure: IFRS 16.47 b

documentation

The amount of current lease liabilities. [Refer: Lease liabilities]

ifrs-full

CurrentLiabilities

X instant, credit

label

Current liabilities

Disclosure: IAS 1.69, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (iii)

documentation

Expiry date 2023-01-01: 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 an unconditional right to defer settlement for at least twelve months after the reporting period.

Effective 2023-01-01: 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.

totalLabel

Total current liabilities

negatedLabel

Current liabilities

ifrs-full

CurrentLiabilitiesAbstract

label

Current liabilities [abstract]

ifrs-full

CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

X instant, credit

label

Current liabilities other than liabilities included in disposal groups classified as held for sale

Disclosure: IAS 1.69

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]

totalLabel

Total current liabilities other than liabilities included in disposal groups classified as held for sale

ifrs-full

CurrentLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Current liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

Expiry date 2022-01-01: The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Business combinations [member]]

Effective 2022-01-01: The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]

negatedLabel

Current liabilities recognised as of acquisition date

ifrs-full

CurrentLoansAndReceivables

X instant, debit

label

Current loans and receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.8 c

documentation

The amount of current loans and receivables. [Refer: Loans and receivables]

ifrs-full

CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived

X instant, credit

label

Current loans received and current portion of non-current loans received

Common practice: IAS 1.112 c

documentation

The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]

ifrs-full

CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

X instant, debit

label

Current materials and supplies to be consumed in production process or rendering services

Common practice: IAS 2.37

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]

Example: IFRS 7.35N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D

documentation

This member stands for a current time band.

ifrs-full

CurrentNaturalGas

X instant, debit

label

Current natural gas

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]

ifrs-full

CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

X instant, debit

label

Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

Disclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a

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

X instant, credit

label

Current notes and debentures issued and current portion of non-current notes and debentures issued

Common practice: IAS 1.112 c

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

X instant, debit

label

Current ore stockpiles

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]

ifrs-full

CurrentPackagingAndStorageMaterials

X instant, debit

label

Current packaging and storage materials

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]

ifrs-full

CurrentPayablesForPurchaseOfEnergy

X instant, credit

label

Current payables for purchase of energy

Common practice: IAS 1.78

documentation

The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]

ifrs-full

CurrentPayablesForPurchaseOfNoncurrentAssets

X instant, credit

label

Current payables for purchase of non-current assets

Common practice: IAS 1.78

documentation

The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

ifrs-full

CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

X instant, credit

label

Current payables on social security and taxes other than income tax

Common practice: IAS 1.78

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

X instant, debit

label

Current petroleum and petrochemical products

Common practice: IAS 2.37

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

X instant, credit

label

Current portion of non-current borrowings

Common practice: IAS 1.55

documentation

The current portion of non-current borrowings. [Refer: Borrowings]

ifrs-full

CurrentPrepaidExpenses

X instant, debit

label

Current prepaid expenses

Common practice: IAS 1.112 c

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

X instant, debit

label

Current prepayments

Example: IAS 1.78 b

documentation

The amount of current prepayments. [Refer: Prepayments]

totalLabel

Total current prepayments

ifrs-full

CurrentPrepaymentsAbstract

label

Current prepayments [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets

X instant, debit

label

Current prepayments and current accrued income including current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]

totalLabel

Total current prepayments and current accrued income including current contract assets

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

label

Current prepayments and current accrued income including current contract assets [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets

X instant, debit

label

Current prepayments and current accrued income other than current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]

totalLabel

Total current prepayments and current accrued income other than current contract assets

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract

label

Current prepayments and current accrued income other than current contract assets [abstract]

ifrs-full

CurrentPrepaymentsAndOtherCurrentAssets

X instant, debit

label

Current prepayments and other current assets

Common practice: IAS 1.55

documentation

The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]

ifrs-full

CurrentProgrammingAssets

X instant, debit

label

Current programming assets

Common practice: IAS 1.55

documentation

The amount of current programming assets. [Refer: Programming assets]

ifrs-full

CurrentProvisions

X instant, credit

label

Current provisions

Disclosure: IAS 1.54 l

documentation

The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]

totalLabel

Total current provisions

ifrs-full

CurrentProvisionsAbstract

label

Current provisions [abstract]

ifrs-full

CurrentProvisionsForEmployeeBenefits

X instant, credit

label

Current provisions for employee benefits

Disclosure: IAS 1.78 d

documentation

The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]

ifrs-full

CurrentRawMaterialsAndCurrentProductionSupplies

X instant, debit

label

Current raw materials and current production supplies

Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]

totalLabel

Total current raw materials and current production supplies

ifrs-full

CurrentRawMaterialsAndCurrentProductionSuppliesAbstract

label

Current raw materials and current production supplies [abstract]

ifrs-full

CurrentReceivablesDueFromAssociates

X instant, debit

label

Current receivables due from associates

Common practice: IAS 1.78 b

documentation

The amount of current receivables due from associates. [Refer: Associates [member]]

ifrs-full

CurrentReceivablesDueFromJointVentures

X instant, debit

label

Current receivables due from joint ventures

Common practice: IAS 1.78 b

documentation

The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]

ifrs-full

CurrentReceivablesFromContractsWithCustomers

X instant, debit

label

Current receivables from contracts with customers

Disclosure: IFRS 15.105

documentation

The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

ifrs-full

CurrentReceivablesFromRentalOfProperties

X instant, debit

label

Current receivables from rental of properties

Common practice: IAS 1.78 b

documentation

The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]

ifrs-full

CurrentReceivablesFromSaleOfProperties

X instant, debit

label

Current receivables from sale of properties

Common practice: IAS 1.78 b

documentation

The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]

ifrs-full

CurrentReceivablesFromTaxesOtherThanIncomeTax

X instant, debit

label

Current receivables from taxes other than income tax

Common practice: IAS 1.78 b

documentation

The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

ifrs-full

CurrentRecognisedAssetsDefinedBenefitPlan

X instant, debit

label

Current net defined benefit asset

Common practice: IAS 1.55

documentation

The amount of current net defined benefit asset. [Refer: Net defined benefit asset]

ifrs-full

CurrentRecognisedLiabilitiesDefinedBenefitPlan

X instant, credit

label

Current net defined benefit liability

Common practice: IAS 1.55

documentation

The amount of current net defined benefit liability. [Refer: Net defined benefit liability]

ifrs-full

CurrentRefundsProvision

X instant, credit

label

Current refunds provision

Example: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87

documentation

The amount of current provision for refunds. [Refer: Refunds provision]

ifrs-full

CurrentRestrictedCashAndCashEquivalents

X instant, debit

label

Current restricted cash and cash equivalents

Common practice: IAS 1.55

documentation

The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

CurrentRetentionPayables

X instant, credit

label

Current retention payables

Common practice: IAS 1.78

documentation

The amount of current retention payables. [Refer: Retention payables]

ifrs-full

CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

X instant, credit

label

Current secured bank loans received and current portion of non-current secured bank loans received

Common practice: IAS 1.112 c

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

X duration, debit

label

Current service cost, defined benefit plans

Common practice: IAS 19.135 b

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

X duration, credit

label

Increase in net defined benefit liability (asset) resulting from current service cost

Disclosure: IAS 19.141 a

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

X instant, debit

label

Current tax assets

Disclosure: IAS 1.54 n

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

X instant, debit

label

Current tax assets, current

Disclosure: IAS 1.54 n

documentation

The current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxAssetsNoncurrent

X instant, debit

label

Current tax assets, non-current

Disclosure: IAS 1.54 n

documentation

The non-current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxExpenseIncome

X duration, debit

label

Current tax expense (income)

Example: IAS 12.80 a

documentation

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

X duration, debit

label

Current tax expense (income) and adjustments for current tax of prior periods

Common practice: IAS 12.80

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]

totalLabel

Total current tax expense (income) and 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

CurrentTaxLiabilities

X instant, credit

label

Current tax liabilities

Disclosure: IAS 1.54 n

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

X instant, credit

label

Current tax liabilities, current

Disclosure: IAS 1.54 n

documentation

The current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxLiabilitiesNoncurrent

X instant, credit

label

Current tax liabilities, non-current

Disclosure: IAS 1.54 n

documentation

The non-current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration, debit

label

Current tax relating to items credited (charged) directly to equity

Disclosure: IAS 12.81 a

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; Financial instruments, class [member]]

ifrs-full

CurrentTradeReceivables

X instant, debit

label

Current trade receivables

Example: IAS 1.68, Example: IAS 1.78 b

documentation

The amount of current trade receivables. [Refer: Trade receivables]

ifrs-full

CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

X instant, credit

label

Current unsecured bank loans received and current portion of non-current unsecured bank loans received

Common practice: IAS 1.112 c

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

X instant, credit

label

Current value added tax payables

Common practice: IAS 1.78

documentation

The amount of current value added tax payables. [Refer: Value added tax payables]

ifrs-full

CurrentValueAddedTaxReceivables

X instant, debit

label

Current value added tax receivables

Common practice: IAS 1.78 b

documentation

The amount of current value added tax receivables. [Refer: Value added tax receivables]

ifrs-full

CurrentWarrantLiability

X instant, credit

label

Current warrant liability

Common practice: IAS 1.55

documentation

The amount of current warrant liabilities. [Refer: Warrant liability]

ifrs-full

CustomerrelatedIntangibleAssetsMember

member

label

Customer-related intangible assets [member]

Common practice: IAS 38.119

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

X instant, debit

label

Customer-related intangible assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

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]; Business combinations [member]]

ifrs-full

DateAsAtWhichEntityPlansToApplyNewIFRSInitially

yyyy-mm-dd

label

Date as at which entity plans to apply new IFRS initially

Example: IAS 8.31 d

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

yyyy-mm-dd

label

Date by which application of new IFRS is required

Example: IAS 8.31 c

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

X instant, credit

label

Dated subordinated liabilities

Common practice: IAS 1.112 c

documentation

The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]

ifrs-full

DateOfAcquisition2013

yyyy-mm-dd

label

Date of acquisition

Disclosure: IFRS 3.B64 b

documentation

The date on which the acquirer obtains control of the acquiree in a business combination.

ifrs-full

DateOfAuthorisationForIssueOfFinancialStatements2013

yyyy-mm-dd

label

Date of authorisation for issue of financial statements

Disclosure: IAS 10.17

documentation

The date on which financial statements are authorised for issue.

ifrs-full

DateOfEndOfReportingPeriod2013

yyyy-mm-dd

label

Date of end of reporting period

Disclosure: IAS 1.51 c

documentation

The date of the end of the reporting period.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

yyyy-mm-dd

label

Date of end of reporting period of financial statements of associate

Disclosure: IFRS 12.22 b (i)

documentation

The date of the end of the reporting period of the financial statements of an associate.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

yyyy-mm-dd

label

Date of end of reporting period of financial statements of joint venture

Disclosure: IFRS 12.22 b (i)

documentation

The date of the end of the reporting period of the financial statements of a joint venture.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

yyyy-mm-dd

label

Date of end of reporting period of financial statements of subsidiary

Disclosure: IFRS 12.11 a

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

Example: IFRS 2.45 a, Example: IFRS 2.IG23

documentation

The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]

ifrs-full

DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

yyyy-mm-dd

label

Date of reclassification of financial assets due to change in business model

Disclosure: IFRS 7.12B a

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

DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

yyyy-mm-dd

label

Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C c (ii)

documentation

The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

ifrs-full

DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

yyyy-mm-dd

label

Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39D b

documentation

The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

ifrs-full

DebtInstrumentsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Debt instruments, amount contributed to fair value of plan assets

Example: IAS 19.142 c

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 [member]]

ifrs-full

DebtInstrumentsHeld

X instant, debit

label

Debt instruments held

Common practice: IAS 1.55

documentation

The amount of instruments representing indebtedness held by the entity.

totalLabel

Total debt instruments held

ifrs-full

DebtInstrumentsHeldAbstract

label

Debt instruments held [abstract]

ifrs-full

DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital

X instant, credit

label

Debt instruments issued that are included in insurer's regulatory capital

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of debt instruments issued that are included in the insurer's regulatory capital.

ifrs-full

DebtInstrumentsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Debt instruments, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 c

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 [member]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]

ifrs-full

DebtSecurities

X instant, credit

label

Debt instruments issued

Common practice: IAS 1.55

documentation

The amount of instruments issued by the entity that represent indebtedness.

ifrs-full

DebtSecuritiesMember

member

label

Debt securities [member]

Example: IFRS 13.94, Example: IFRS 13.IE60

documentation

This member stands for instruments held by the entity that represent indebtedness.

ifrs-full

DecreaseDueToHarvestBiologicalAssets

(X) duration, credit

label

Decrease due to harvest, biological assets

Disclosure: IAS 41.50 d

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]

negatedLabel

Decrease due to harvest, biological assets

ifrs-full

DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

X duration, debit

label

Decrease (increase) through tax on share-based payment transactions, equity

Common practice: IAS 1.106 d

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: Share-based payment arrangements [member]]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

X duration, credit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

Disclosure: IFRS 13.93 h (ii)

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

X 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

Disclosure: IFRS 13.93 h (ii)

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

X duration, debit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

Disclosure: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

(X) duration, credit

label

Decrease through balances recovered in current period, regulatory deferral account debit balances

Example: IFRS 14.33 a (ii)

documentation

The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]

negatedLabel

Decrease through balances recovered in current period, regulatory deferral account debit balances

ifrs-full

DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

(X) duration, debit

label

Decrease through balances reversed in current period, regulatory deferral account credit balances

Example: IFRS 14.33 a (ii)

documentation

The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]

negatedLabel

Decrease through balances reversed in current period, regulatory deferral account credit balances

ifrs-full

DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

(X) duration, credit

label

Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid

Disclosure: IAS 19.141 g

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]

negatedLabel

Increase in reimbursement rights related to defined benefit obligation, resulting from benefits paid

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

(X) duration, credit

label

Decrease through classified as held for sale, biological assets

Disclosure: IAS 41.50 c

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]

negatedLabel

Decrease through classified as held for sale, biological assets

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleGoodwill

(X) duration, credit

label

Decrease through classified as held for sale, goodwill

Disclosure: IFRS 3.B67 d (iv)

documentation

The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

negatedLabel

Decrease through classified as held for sale, goodwill

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

(X) duration, credit

label

Decrease through classified as held for sale, intangible assets and goodwill

Common practice: IAS 38.118 e (ii)

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]

negatedLabel

Decrease through classified as held for sale, intangible assets and goodwill

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Decrease through classified as held for sale, intangible assets other than goodwill

Disclosure: IAS 38.118 e (ii)

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]

negatedLabel

Decrease through classified as held for sale, intangible assets other than goodwill

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

(X) duration, credit

label

Decrease through classified as held for sale, investment property

Disclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)

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]]

negatedLabel

Decrease through classified as held for sale, investment property

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

(X) duration, credit

label

Decrease through classified as held for sale, property, plant and equipment

Disclosure: IAS 16.73 e (ii)

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]]

negatedLabel

Decrease through classified as held for sale, property, plant and equipment

ifrs-full

DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

(X) duration, debit

label

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B

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]

negatedLabel

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

ifrs-full

DecreaseThroughDerecognitionFinancialAssets

(X) duration, credit

label

Decrease through derecognition, financial assets

Example: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B

documentation

The decrease in financial assets resulting from derecognition. [Refer: Financial assets]

negatedLabel

Decrease through derecognition, financial assets

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

(X) duration, debit

label

Decrease through disposals, regulatory deferral account credit balances

Example: IFRS 14.33 a (iii)

documentation

The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]

negatedLabel

Decrease through disposals, regulatory deferral account credit balances

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

(X) duration, credit

label

Decrease through disposals, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

documentation

The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]

negatedLabel

Decrease through disposals, regulatory deferral account debit balances

ifrs-full

DecreaseThroughImpairmentContractAssets

X duration, credit

label

Decrease through impairment, contract assets

Example: IFRS 15.118 c

documentation

The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]

ifrs-full

DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows

(X) duration, credit

label

Decrease through impairment losses, assets for insurance acquisition cash flows

Disclosure: Effective 2023-01-01 IFRS 17.105B

documentation

The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]

negatedLabel

Decrease through impairment losses, assets for insurance acquisition cash flows

ifrs-full

DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

(X) duration, credit

label

Decrease through impairments, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

documentation

The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]

negatedLabel

Decrease through impairments, regulatory deferral account debit balances

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

(X) duration, credit

label

Decrease through loss of control of subsidiary, intangible assets and goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]

negatedLabel

Decrease through loss of control of subsidiary, intangible assets and goodwill

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Decrease through loss of control of subsidiary, intangible assets other than goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]

negatedLabel

Decrease through loss of control of subsidiary, intangible assets other than goodwill

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

(X) duration, debit

label

Decrease through loss of control of subsidiary, other provisions

Common practice: IAS 37.84

documentation

The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]

negatedLabel

Decrease through loss of control of subsidiary, other provisions

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

(X) duration, credit

label

Decrease through loss of control of subsidiary, property, plant and equipment

Common practice: IAS 16.73 e

documentation

The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]

negatedLabel

Decrease through loss of control of subsidiary, property, plant and equipment

ifrs-full

DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

X duration, debit

label

Decrease through performance obligation being satisfied, contract liabilities

Example: IFRS 15.118 e

documentation

The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]

ifrs-full

DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

X duration, credit

label

Decrease through right to consideration becoming unconditional, contract assets

Example: IFRS 15.118 d

documentation

The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]

ifrs-full

DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

(X) duration, debit

label

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

Common practice: IAS 37.84

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]]

negatedLabel

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

ifrs-full

DecreaseThroughWriteoffFinancialAssets

(X) duration, credit

label

Decrease through write-off, financial assets

Example: IFRS 7.35H, Example: IFRS 7.35I c, Example: IFRS 7.IG20B

documentation

The decrease in financial assets resulting from write-off. [Refer: Financial assets]

negatedLabel

Decrease through write-off, financial assets

ifrs-full

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

X instant

label

Deductible temporary differences for which no deferred tax asset is recognised

Disclosure: IAS 12.81 e

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]]

commentaryGuidance

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

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

X instant, debit

label

Aggregate deemed cost of investments for which deemed cost is fair value

Disclosure: IFRS 1.31 b

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: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

X instant, debit

label

Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

Disclosure: IFRS 1.31 a

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: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DefaultFinancialStatementsDateMember

member [default]

label

Default financial statements date [member]

Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)

documentation

This member stands for the standard value for the 'Creation date' axis if no other member is used.

ifrs-full

DeferredAcquisitionCostsArisingFromInsuranceContracts

X instant, debit

label

Deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG23 a, Example: Expiry date 2023-01-01 IFRS 4.IG39 a

documentation

The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]

periodStartLabel

Deferred acquisition costs arising from insurance contracts at beginning of period

periodEndLabel

Deferred acquisition costs arising from insurance contracts at end of period

ifrs-full

DeferredIncomeIncludingContractLiabilities

X instant, credit

label

Deferred income including contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

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]

totalLabel

Total deferred income including contract liabilities

ifrs-full

DeferredIncomeIncludingContractLiabilitiesAbstract

label

Deferred income including contract liabilities [abstract]

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Deferred income including contract liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

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; Business combinations [member]]

negatedTotalLabel

Total deferred income including contract liabilities recognised as of acquisition date

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract

label

Deferred income including contract liabilities recognised as of acquisition date [abstract]

ifrs-full

DeferredIncomeOtherThanContractLiabilities

X instant, credit

label

Deferred income other than contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

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

(X) instant, credit

label

Deferred income other than contract liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

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; Business combinations [member]]

negatedLabel

Deferred income other than contract liabilities recognised as of acquisition date

ifrs-full

DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

X instant, debit

label

Deferred tax asset associated with regulatory deferral account balances

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b

documentation

The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]

ifrs-full

DeferredTaxAssets

X instant, debit

label

Deferred tax assets

Disclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56

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]]

negatedLabel

Deferred tax assets

ifrs-full

DeferredTaxAssetsAndLiabilitiesAbstract

label

Deferred tax assets and liabilities [abstract]

ifrs-full

DeferredTaxAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Deferred tax assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]

ifrs-full

DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

X 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

Disclosure: IAS 12.82

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

X duration, debit

label

Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset

Example: IAS 12.80 g

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

X duration, debit

label

Deferred tax expense (income)

Disclosure: IAS 12.81 g (ii)

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

X duration

label

Deferred tax expense (income) recognised in profit or loss

Disclosure: IAS 12.81 g (ii)

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]

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.

ifrs-full

DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

X duration, debit

label

Deferred tax expense (income) relating to origination and reversal of temporary differences

Example: IAS 12.80 c

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

X duration, debit

label

Deferred tax expense (income) relating to tax rate changes or imposition of new taxes

Example: IAS 12.80 d

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

X instant, credit

label

Deferred tax liabilities

Disclosure: IAS 12.81 g (i), Disclosure: IAS 1.54 o, Disclosure: IAS 1.56

documentation

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

ifrs-full

DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]

ifrs-full

DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Deferred tax liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]

negatedLabel

Deferred tax liabilities recognised as of acquisition date

ifrs-full

DeferredTaxLiabilityAsset

X instant, credit

label

Deferred tax liability (asset)

Disclosure: IAS 12.81 g (i)

documentation

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

netLabel

Net deferred tax liability (asset)

periodStartLabel

Deferred tax liability (asset) at beginning of period

periodEndLabel

Deferred tax liability (asset) at end of period

ifrs-full

DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

X instant, credit

label

Deferred tax liability associated with regulatory deferral account balances

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B11 b

documentation

The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]

ifrs-full

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration

label

Deferred tax relating to items credited (charged) directly to equity

Disclosure: IAS 12.81 a

documentation

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

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.

ifrs-full

DefinedBenefitObligationAtPresentValue

(X) instant, credit

label

Defined benefit obligation, at present value

Common practice: IAS 19.57 a

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]

negatedLabel

Defined benefit obligation, at present value

ifrs-full

DefinedBenefitPlansAxis

axis

label

Defined benefit plans [axis]

Disclosure: IAS 19.138

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

DefinedBenefitPlansMember

member [default]

label

Defined benefit plans [member]

Disclosure: IAS 19.138

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]

Disclosure: IAS 19.138

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 [member]]

ifrs-full

DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

member

label

Defined benefit plans that share risks between entities under common control [member]

Disclosure: IAS 19.149

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 [member]; Subsidiaries [member]; Parent [member]]

ifrs-full

DepartureFromRequirementOfIFRSAxis

axis

label

Departure from requirement of IFRS [axis]

Disclosure: IAS 1.20 d

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

DepositsFromBanks

X instant, credit

label

Deposits from banks

Common practice: IAS 1.55

documentation

The amount of deposit liabilities from banks held by the entity.

ifrs-full

DepositsFromCustomers

X instant, credit

label

Deposits from customers

Common practice: IAS 1.55

documentation

The amount of deposit liabilities from customers held by the entity.

totalLabel

Total deposits from customers

ifrs-full

DepositsFromCustomersAbstract

label

Deposits from customers [abstract]

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

Common practice: IAS 1.112 c

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]

totalLabel

Total depreciation, amortisation and 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

X duration, debit

label

Depreciation and amortisation expense

Example: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99, Disclosure: IFRS 12.B13 d, Disclosure: IFRS 8.23 e, Disclosure: IFRS 8.28 e

documentation

The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.

totalLabel

Total depreciation and amortisation expense

negatedLabel

Depreciation and amortisation expense

ifrs-full

DepreciationAndAmortisationExpenseAbstract

label

Depreciation and amortisation expense [abstract]

ifrs-full

DepreciationBiologicalAssets

(X) duration

label

Depreciation, biological assets

Disclosure: IAS 41.55 c

documentation

The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Depreciation, biological assets

ifrs-full

DepreciationExpense

X duration, debit

label

Depreciation expense

Common practice: IAS 1.112 c

documentation

The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.

ifrs-full

DepreciationInvestmentProperty

(X) duration

label

Depreciation, investment property

Disclosure: IAS 40.76, Disclosure: IAS 40.79 d (iv)

documentation

The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Depreciation, investment property

ifrs-full

DepreciationMethodBiologicalAssetsAtCost

text

label

Depreciation method, biological assets, at cost

Disclosure: IAS 41.54 d

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

DepreciationMethodInvestmentPropertyCostModel

text

label

Depreciation method, investment property, cost model

Disclosure: IAS 40.79 a

documentation

The depreciation method used for investment property measured using the cost model. [Refer: Investment property]

ifrs-full

DepreciationMethodPropertyPlantAndEquipment

text

label

Depreciation method, property, plant and equipment

Disclosure: IAS 16.73 b

documentation

The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationPropertyPlantAndEquipment

(X) duration

label

Depreciation, property, plant and equipment

Disclosure: IAS 16.73 e (vii), Disclosure: IAS 16.75 a

documentation

The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Depreciation, property, plant and equipment

ifrs-full

DepreciationRateBiologicalAssetsAtCost

X.XX duration

label

Depreciation rate, biological assets, at cost

Disclosure: IAS 41.54 e

documentation

The depreciation rate used for biological assets. [Refer: Biological assets]

ifrs-full

DepreciationRateInvestmentPropertyCostModel

X.XX duration

label

Depreciation rate, investment property, cost model

Disclosure: IAS 40.79 b

documentation

The depreciation rate used for investment property. [Refer: Investment property]

ifrs-full

DepreciationRatePropertyPlantAndEquipment

X.XX duration

label

Depreciation rate, property, plant and equipment

Disclosure: IAS 16.73 c

documentation

The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationRightofuseAssets

X duration

label

Depreciation, right-of-use assets

Disclosure: IFRS 16.53 a

documentation

The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

DerivativeFinancialAssets

X instant, debit

label

Derivative financial assets

Common practice: IAS 1.55

documentation

The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialAssetsHeldForHedging

X instant, debit

label

Derivative financial assets held for hedging

Common practice: IAS 1.55

documentation

The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]

ifrs-full

DerivativeFinancialAssetsHeldForTrading

X instant, debit

label

Derivative financial assets held for trading

Common practice: IAS 1.55

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

X instant, credit

label

Derivative financial liabilities

Common practice: IAS 1.55

documentation

The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialLiabilitiesHeldForHedging

X instant, credit

label

Derivative financial liabilities held for hedging

Common practice: IAS 1.55

documentation

The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]

ifrs-full

DerivativeFinancialLiabilitiesHeldForTrading

X instant, credit

label

Derivative financial liabilities held for trading

Common practice: IAS 1.55

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

X instant, credit

label

Derivative financial liabilities, undiscounted cash flows

Disclosure: IFRS 7.39 b

documentation

The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

ifrs-full

DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.20E c

documentation

The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

ifrs-full

DerivativesAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Derivatives, amount contributed to fair value of plan assets

Example: IAS 19.142 e

documentation

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

ifrs-full

DerivativesMember

member

label

Derivatives [member]

Example: IFRS 13.94, Example: IFRS 13.IE60, Example: IFRS 7.6, Example: IFRS 7.IG40B

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: Financial instruments, class [member]]

ifrs-full

DerivativesPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Derivatives, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 e

documentation

The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Derivatives, amount contributed to fair value of plan assets]

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

text

label

Description of intangible assets material to entity

Disclosure: IAS 38.122 b

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

Disclosure: IAS 38.122 a

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

Disclosure: IFRS 3.B64 l (ii)

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: Business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets

text

label

Description of accounting policy decision to use exception in IFRS 13.48, assets

Disclosure: IFRS 13.96

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

Disclosure: IFRS 13.96

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]

Common practice: Expiry date 2023-01-01 IAS 1.117 b

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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

text block

label

Description of accounting policy for borrowing costs [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for borrowings. [Refer: Borrowings]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

text block

label

Description of accounting policy for business combinations [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyForCashFlowsExplanatory

text block

label

Description of accounting policy for cash flows [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for cash flows.

ifrs-full

DescriptionOfAccountingPolicyForCollateralExplanatory

text block

label

Description of accounting policy for collateral [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for collateral.

ifrs-full

DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]

ifrs-full

DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for costs related to acquisition of customers.

ifrs-full

DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for customer loyalty programmes.

ifrs-full

DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]

ifrs-full

DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

text block

label

Description of accounting policy for depreciation expense [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

text block

label

Description of accounting policy for discontinued operations [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for discounts and rebates.

ifrs-full

DescriptionOfAccountingPolicyForDividendsExplanatory

text block

label

Description of accounting policy for dividends [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-full

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for earnings per share.

ifrs-full

DescriptionOfAccountingPolicyForEmissionRightsExplanatory

text block

label

Description of accounting policy for emission rights [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for emission rights.

ifrs-full

DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

text block

label

Description of accounting policy for employee benefits [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.

ifrs-full

DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for environment related expense.

ifrs-full

DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

text block

label

Description of accounting policy for exceptional items [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for exceptional items.

ifrs-full

DescriptionOfAccountingPolicyForExpensesExplanatory

text block

label

Description of accounting policy for expenses [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for expenses.

ifrs-full

DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

text block

label

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

Disclosure: IFRS 6.24 a

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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for finance costs. [Refer: Finance costs]

ifrs-full

DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]

ifrs-full

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

text block

label

Description of accounting policy for financial assets [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

text block

label

Description of accounting policy for financial guarantees [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

text block

label

Description of accounting policy for financial instruments [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

text block

label

Description of accounting policy for financial liabilities [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]

ifrs-full

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for foreign currency translation.

ifrs-full

DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

text block

label

Description of accounting policy for franchise fees [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for franchise fees.

ifrs-full

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

text block

label

Description of accounting policy for functional currency [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for goodwill. [Refer: Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForGovernmentGrants

text block

label

Description of accounting policy for government grants [text block]

Disclosure: IAS 20.39 a

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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for hedging.

ifrs-full

DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

text block

label

Description of accounting policy for held-to-maturity investments [text block]

Common practice: Expiry date 2023-01-01 IAS 1.117 b

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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for the impairment of assets.

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 a

documentation

The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for income and expense arising from interest.

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociates

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

text block

label

Description of accounting policy for investment property [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for investment property. [Refer: Investment property]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsInJointVentures

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for investments in joint ventures. [Refer: 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

ifrs-full

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

text block

label

Description of accounting policy for issued capital [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for issued capital. [Refer: Issued capital]

ifrs-full

DescriptionOfAccountingPolicyForLeasesExplanatory

text block

label

Description of accounting policy for leases [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.

ifrs-full

DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

text block

label

Description of accounting policy for loans and receivables [text block]

Common practice: Expiry date 2023-01-01 IAS 1.117 b

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]

Disclosure: IAS 2.36 a

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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for mining assets. [Refer: Mining assets]

ifrs-full

DescriptionOfAccountingPolicyForMiningRightsExplanatory

text block

label

Description of accounting policy for mining rights [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for programming assets. [Refer: Programming assets]

ifrs-full

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfAccountingPolicyForProvisionsExplanatory

text block

label

Description of accounting policy for provisions [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for provisions. [Refer: Provisions]

ifrs-full

DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

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]

Disclosure: IFRS 7.28 a

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: Financial instruments, class [member]]

ifrs-full

DescriptionOfAccountingPolicyForRecognitionOfRevenue

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]

ifrs-full

DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]

ifrs-full

DescriptionOfAccountingPolicyForReinsuranceExplanatory

text block

label

Description of accounting policy for reinsurance [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for reinsurance.

ifrs-full

DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for repurchase and reverse repurchase agreements.

ifrs-full

DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for segment reporting.

ifrs-full

DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]

ifrs-full

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]

ifrs-full

DescriptionOfAccountingPolicyForStrippingCostsExplanatory

text block

label

Description of accounting policy for stripping costs [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for waste removal costs that are incurred in mining activity.

ifrs-full

DescriptionOfAccountingPolicyForSubsidiariesExplanatory

text block

label

Description of accounting policy for subsidiaries [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense]

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

text block

label

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

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]]

ifrs-full

DescriptionOfAccountingPolicyForTreasurySharesExplanatory

text block

label

Description of accounting policy for treasury shares [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares]

ifrs-full

DescriptionOfAccountingPolicyForWarrantsExplanatory

text block

label

Description of accounting policy for warrants [text block]

Common practice: IAS 1.117 b

documentation

The description of the entity's accounting policy 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]

Disclosure: IAS 7.46

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

Disclosure: IFRS 3.B64 a

documentation

The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

text

label

Description of acquisition of assets by assuming directly related liabilities or by means of lease

Example: IAS 7.44 a

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

Example: IAS 7.44 b

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

Disclosure: IAS 19.148 c (ii)

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

Disclosure: IAS 19.148 c (i)

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

Disclosure: IFRS 3.B67 a (ii)

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: Business combinations [member]]

ifrs-full

DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

X instant, debit

label

Entity's own financial instruments included in fair value of plan assets

Disclosure: IAS 19.143

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; Financial instruments, class [member]; Defined benefit plans [member]]

ifrs-full

DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

X instant, debit

label

Other assets used by entity included in fair value of plan assets

Disclosure: IAS 19.143

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 [member]]

ifrs-full

DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

X instant, debit

label

Property occupied by entity included in fair value of plan assets

Disclosure: IAS 19.143

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 [member]]

ifrs-full

DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

text

label

Description of any other entity's responsibilities for governance of plan

Disclosure: IAS 19.139 a (iii)

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 [member]]

ifrs-full

DescriptionOfAnyRetirementBenefitPlanTerminationTerms

text

label

Description of any retirement benefit plan termination terms

Disclosure: IAS 26.36 f

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

Disclosure: Effective 2023-01-01 IFRS 17.117 c (iii)

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

Disclosure: Effective 2023-01-01 IFRS 17.117 c (iv)

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

Disclosure: Effective 2023-01-01 IFRS 17.117 c (v)

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

Disclosure: Effective 2023-01-01 IFRS 17.117 c (v)

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

Disclosure: Effective 2023-01-01 IFRS 17.117 c (ii)

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

Disclosure: Effective 2023-01-01 IFRS 17.117 c (i)

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

Disclosure: IFRS 3.B64 g (ii)

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

Disclosure: IAS 19.146

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 [member]]

ifrs-full

DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

text

label

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

Disclosure: IAS 29.39 b

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

DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach

text

label

Description of basis for designating financial assets for overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L c

documentation

The description of the basis for designating financial assets for the overlay approach.

ifrs-full

DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

text

label

Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets

Disclosure: IFRS 3.B64 g (ii)

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

Disclosure: Effective 2023-01-01 IFRS 17.C32 a

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

Disclosure: IFRS 8.27 a

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

Disclosure: IFRS 7.35G a (ii)

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

Disclosure: IFRS 7.35G a (iii)

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

Disclosure: IFRS 7.35G a (i)

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

Disclosure: IFRS 12.B15

documentation

The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

text

label

Description of basis of preparation of summarised financial information of joint venture

Disclosure: IFRS 12.B15

documentation

The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]

ifrs-full

DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

text

label

Description of basis of valuation of assets available for benefits

Disclosure: IAS 26.35 a (ii)

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

Disclosure: IFRS 14.32

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 [member]]

ifrs-full

DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

text

label

Description of basis on which unit's recoverable amount has been determined

Disclosure: IAS 36.134 c

documentation

The description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

text

label

Description of basis used to determine surplus or deficit of multi-employer or state plan

Disclosure: IAS 19.148 d (iv)

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

Disclosure: IFRS 1.E2 b

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

Disclosure: IAS 41.41

documentation

The description of biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

text

label

Description of biological assets previously measured at cost

Disclosure: IAS 41.56 a

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

Disclosure: IAS 41.54 a

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

Disclosure: IAS 36.130 d (i)

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: Cash-generating units [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

text

label

Description of change in valuation technique used in fair value measurement, assets

Disclosure: IFRS 13.93 d

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

Disclosure: IFRS 13.93 d

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: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

text

label

Description of change in valuation technique used in fair value measurement, liabilities

Disclosure: IFRS 13.93 d

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

Disclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)

documentation

The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

ifrs-full

DescriptionOfChangeOfInvestmentEntityStatus

text

label

Description of change of investment entity status

Disclosure: IFRS 12.9B

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

Disclosure: IAS 1.135 c

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

Disclosure: IFRS 7.35G c

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

Disclosure: Effective 2023-01-01 IFRS 17.124 c

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

Disclosure: IAS 19.145 c

documentation

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

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

Disclosure: Effective 2023-01-01 IFRS 17.128 c

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

Disclosure: Effective 2023-01-01 IFRS 17.117 b

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

Disclosure: Effective 2023-01-01 IFRS 17.124 c

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

Disclosure: Effective 2023-01-01 IFRS 17.124 c

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

Disclosure: IFRS 5.42

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

Disclosure: SIC 29.6 d

documentation

The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]

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]

Disclosure: IFRS 7.24J c

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

Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c

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

Disclosure: Expiry date 2023-01-01 IFRS 7.36 b

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

Disclosure: IFRS 7.35K b

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

Disclosure: IFRS 7.36 b

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

Disclosure: IFRS 7.15 c

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

Disclosure: IFRS 12.29 d

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]; 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

Disclosure: IAS 34.19

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

Disclosure: Effective 2023-01-01 IFRS 17.111

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

DescriptionOfConcentrationsOfInsuranceRisk

text

label

Description of concentrations of insurance risk

Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (ii)

documentation

The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).

ifrs-full

DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

text

label

Description of conclusion why transaction price was not best evidence of fair value

Disclosure: IFRS 7.28 c

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

Disclosure: IAS 19.149 a

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

Example: IAS 7.44 c

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

Disclosure: Effective 2023-01-01 IFRS 17.97 a

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

Disclosure: IAS 40.75 c

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

Disclosure: IFRS 14.31

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

Disclosure: IFRS 7.35C

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

Disclosure: IFRS 7.21B

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

Disclosure: IFRS 16.52

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

Disclosure: IFRS 7.B6

documentation

The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

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

Disclosure: IAS 19.150

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

Disclosure: IAS 34.16A

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

Disclosure: IAS 21.57 b

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

Disclosure: IAS 36.130 d (iii)

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: Cash-generating units [member]]

ifrs-full

DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

text

label

Description of current commitments or intentions to provide support to subsidiary

Disclosure: IFRS 12.19D b

documentation

The description of current commitments or intentions to provide support to a subsidiary. [Refer: 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

Disclosure: IFRS 7.19

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

Disclosure: IFRS 7.18 a

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

Example: IFRS 12.B26 f

documentation

The description of the difficulties that a structured entity has experienced in financing its activities.

ifrs-full

DescriptionOfDiscountRatesAppliedToCashFlowProjections

X.XX instant

label

Discount rate applied to cash flow projections

Disclosure: IAS 36.134 d (v), Disclosure: IAS 36.134 e (v)

documentation

The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

ifrs-full

DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

X.XX instant

label

Discount rate used in current estimate of value in use

Disclosure: IAS 36.130 g

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

X.XX instant

label

Discount rate used in previous estimate of value in use

Disclosure: IAS 36.130 g

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

X.XX instant

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

Disclosure: IFRS 7.12C a

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

Disclosure: IFRS 7.12B b

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

Disclosure: IAS 19.139 a (ii)

documentation

The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

text

label

Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets

Disclosure: IFRS 3.B64 g (iii)

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

Disclosure: IAS 12.81 k

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: Business combinations [member]]

ifrs-full

DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

text

label

Description of existence of restrictions on title, property, plant and equipment

Disclosure: IAS 16.74 a

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

Disclosure: IFRS 13.98

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]

Disclosure: IAS 8.30 b

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]

Disclosure: IAS 8.30 b

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

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

documentation

The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DescriptionOfExpectedTimingOfOutflowsOtherProvisions

text

label

Description of expected timing of outflows, other provisions

Disclosure: IAS 37.85 a

documentation

The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]

ifrs-full

DescriptionOfExpectedVolatilityShareOptionsGranted

X.XX duration

label

Expected volatility, share options granted

Disclosure: IFRS 2.47 a (i)

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

Disclosure: IAS 12.81 e

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

Disclosure: IFRS 3.B64 g (iii)

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

Disclosure: Effective 2023-01-01 IFRS 17.124 a

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

Disclosure: IFRS 7.33 a

documentation

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

ifrs-full

DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

text

label

Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations

Disclosure: IAS 19.148 b

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

Disclosure: IAS 40.75 e

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)

Disclosure: IFRS 1.31A

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

Disclosure: IFRS 1.31B

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

Disclosure: IFRS 12.29 c

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; 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

Disclosure: Effective 2023-01-01 IFRS 17.123

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

Disclosure: IFRS 7.42

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: Financial instruments, class [member]]

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

Disclosure: IFRS 7.24D

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

Disclosure: IFRS 3.B64 e

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]

Disclosure: IAS 8.40

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

Disclosure: IFRS 13.93 h (ii)

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

Disclosure: IFRS 13.93 h (ii)

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: Entity's own equity instruments [member]]

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

Disclosure: IFRS 13.93 h (ii)

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

Disclosure: IFRS 11.C4

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

Disclosure: IFRS 13.93 i

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

Example: IAS 8.31 e (ii)

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

Disclosure: IAS 19.148 d (i)

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

Disclosure: Expiry date 2025-01-01 IAS 1.139U, Disclosure: Expiry date 2024-01-01 IAS 16.81N, Disclosure: Expiry date 2024-01-01 IAS 37.105, Disclosure: Expiry date 2023-01-01 IAS 39.108H, Disclosure: Expiry date 2024-01-01 IAS 41.65, Disclosure: Expiry date 2024-01-01 IFRS 1.39AG, Disclosure: Expiry date 2023-01-01 IFRS 16.C1B, Disclosure: Expiry date 2025-01-01 IFRS 17.C1, Disclosure: Expiry date 2023-01-01 IFRS 4.50, Disclosure: Expiry date 2023-01-01 IFRS 9.7.1.10, Disclosure: Expiry date 2024-01-01 IFRS 9.7.1.9

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

Disclosure: Expiry date 2023-01-01 IFRS 7.22 b

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; Financial instruments, class [member]; Financial assets]

ifrs-full

DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

text

label

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

Disclosure: Expiry date 2023-01-01 IFRS 7.30 b

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: Financial instruments, class [member]]

ifrs-full

DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

text

label

Description of financial risk management related to agricultural activity

Disclosure: IAS 41.49 c

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

Disclosure: IFRS 7.23F, Disclosure: Expiry date 2023-01-01 IFRS 7.23 b

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 b

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 b

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

text

label

Description of frequency and methods for testing procedures of pricing models, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 b

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

Example: IAS 38.128 a

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

Disclosure: IAS 21.53, Disclosure: IAS 21.57 c

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

Disclosure: IAS 19.147 a, Disclosure: IAS 19.148 a

documentation

The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfFundingPolicy

text

label

Description of funding policy

Disclosure: IAS 26.35 c

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (i)

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

X.XX instant

label

Growth rate used to extrapolate cash flow projections

Disclosure: IAS 36.134 d (iv), Disclosure: IAS 36.134 e (iv)

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: Cash-generating units [member]]

ifrs-full

DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

text

label

Description of hedging instruments used to hedge risk exposures and how they are used

Disclosure: IFRS 7.22B a

documentation

The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]

ifrs-full

DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

text

label

Description of historical information about counterparty default rates

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 c

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

Disclosure: IFRS 3.B64 d

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

Disclosure: IFRS 13.93 h (ii)

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

Disclosure: IFRS 13.93 h (ii)

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: Entity's own equity instruments [member]]

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

Disclosure: IFRS 13.93 h (ii)

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

Disclosure: IAS 19.141 c (iv)

documentation

The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 d

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 d

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: Entity's own equity instruments [member]]

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 d

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

Disclosure: IFRS 12.27 a

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

Disclosure: Effective 2023-01-01 IFRS 17.127

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

Disclosure: IFRS 7.22B b

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 [member]; Hedged items [member]]

ifrs-full

DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

text

label

Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

Disclosure: IFRS 7.22B c

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

Disclosure: IFRS 7.24H c

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

Disclosure: Effective 2023-01-01 IFRS 17.132 a

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

Disclosure: IFRS 7.23C b (ii)

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

Disclosure: IFRS 7.35G b

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

Disclosure: IFRS 14.30 c

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 [member]]

ifrs-full

DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9

text

label

Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39C

documentation

The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.

ifrs-full

DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance

text

label

Description of how insurer determined that it did not engage in significant activity unconnected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C b

documentation

The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.

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

Disclosure: IFRS 3.B64 m

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: Business combinations [member]]

ifrs-full

DescriptionOfHowManagementDeterminesConcentrations

text

label

Description of how management determines concentrations

Disclosure: IFRS 7.B8 a

documentation

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

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

text

label

Description of how third-party information was taken into account when measuring fair value, assets

Example: IFRS 13.92, Example: IFRS 13.IE64 b

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

Example: IFRS 13.92, Example: IFRS 13.IE64 b

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

text

label

Description of how third-party information was taken into account when measuring fair value, liabilities

Example: IFRS 13.92, Example: IFRS 13.IE64 b

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

Disclosure: IAS 27.17

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)

Disclosure: IFRS 14.30 b

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

Disclosure: IFRS 14.34

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

Disclosure: IAS 19.148 d (iv)

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

Disclosure: Expiry date 2023-01-01 IFRS 7.30 a

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]

Disclosure: IAS 8.28

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

Disclosure: IFRS 2.47 a (i)

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

Disclosure: IFRS 13.93 d

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

Disclosure: IFRS 13.93 d

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

Disclosure: IFRS 13.93 d

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

Disclosure: IFRS 12.17, Disclosure: IFRS 12.31

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

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25 a

documentation

The description of the entity's process for internal credit ratings. [Refer: Internal credit grades [member]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (iii)

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

Disclosure: IFRS 13.93 h (i)

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

Disclosure: IFRS 13.93 h (i)

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

Disclosure: IFRS 13.93 h (i)

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

Disclosure: IAS 40.78 a

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

Disclosure: IAS 40.79 e (i)

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

Disclosure: IFRS 7.11A a

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

Disclosure: IFRS 15.123

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

Disclosure: IFRS 8.22 aa

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

Disclosure: IFRS 15.127 a

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

Disclosure: IAS 36.134 d (iv)

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: Cash-generating units [member]]

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

text

label

Description of key assumptions on which management has based cash flow projections

Disclosure: IAS 36.134 d (i), Disclosure: IAS 36.135 c

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: 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

Disclosure: IAS 36.130 f (iii), Disclosure: IAS 36.134 e (i)

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: Cash-generating units [member]]

ifrs-full

DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

text

label

Description of level of fair value hierarchy within which fair value measurement is categorised

Disclosure: IAS 36.130 f (i), Disclosure: IAS 36.134 e (iiA)

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: Cash-generating units [member]]

ifrs-full

DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

label

Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

Disclosure: IAS 19.145 b

documentation

The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

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

Disclosure: IFRS 3.B64 p (ii)

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: Business combinations [member]]

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

text

label

Description of line item in statement of comprehensive income that includes reclassification adjustments

Disclosure: IFRS 7.24C b (v)

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

Disclosure: IFRS 7.24C a (ii), Disclosure: IFRS 7.24C b (iii)

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

Disclosure: IFRS 7.24B a (iii)

documentation

The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

text

label

Description of line item in statement of financial position that includes hedging instrument

Disclosure: IFRS 7.24A b

documentation

The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]

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

Disclosure: IFRS 3.B64 m

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: 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

Disclosure: IFRS 3.B64 l (iii)

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: 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

Disclosure: IFRS 13.93 e (ii)

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

Disclosure: IFRS 13.93 e (ii)

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]; Entity's own equity instruments [member]; 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

Disclosure: IFRS 13.93 e (ii)

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

Disclosure: IFRS 12.9B c

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]; Subsidiaries [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

Disclosure: IFRS 13.93 e (i)

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

Disclosure: IFRS 13.93 e (i)

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (i)

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

Disclosure: IFRS 13.93 f

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

Disclosure: IFRS 13.93 f

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]; Entity's own equity instruments [member]]

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

Disclosure: IFRS 13.93 f

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

Disclosure: IAS 36.126 a

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

Disclosure: IAS 36.126 b

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

Disclosure: Effective 2022-01-01 IAS 16.74A b

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

Disclosure: IFRS 12.29 b

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

Disclosure: IFRS 16.47 b

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

Disclosure: IFRS 16.47 a (ii)

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

Disclosure: IAS 19.140 b

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

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

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: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

text

label

Description of major assumptions made concerning future events, other provisions

Disclosure: IAS 37.85 b

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

Disclosure: IAS 36.134 d (ii), Disclosure: IAS 36.134 e (ii), Disclosure: IAS 36.135 d

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]

Disclosure: IFRS 7.39 c

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

Disclosure: IFRS 8.28

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

Disclosure: IFRS 2.45 a

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: Share-based payment arrangements [member]]

ifrs-full

DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

text

label

Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

Disclosure: IFRS 3.B64 o (i)

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: 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

Disclosure: IFRS 7.B42

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

Disclosure: IFRS 7.B42

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

Disclosure: IFRS 2.45 a

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: Share-based payment arrangements [member]]

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

Disclosure: IFRS 7.11 c

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]; Financial instruments, class [member]; Other comprehensive income]

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

label

Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

Disclosure: IAS 19.145 b

documentation

The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

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

Disclosure: Effective 2023-01-01 IFRS 17.128 b

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 e

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 e

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

text

label

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 e

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

Disclosure: Effective 2023-01-01 IFRS 17.117 a

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

Disclosure: IFRIC 17.17 c

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

Disclosure: Effective 2023-01-01 IFRS 17.124 b

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

Disclosure: IFRS 15.124 a

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

Disclosure: Effective 2023-01-01 IFRS 17.97 c

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

Disclosure: IFRS 2.47 a (i)

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

Disclosure: IFRS 15.127 b

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]

Disclosure: IAS 8.49 a

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

Disclosure: IFRS 3.B67 a (iii)

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; Business combinations [member]]

ifrs-full

DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

text block

label

Description of nature of change in accounting estimate [text block]

Disclosure: IAS 8.39

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

Disclosure: IAS 34.26

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

Disclosure: IFRS 7.38 a

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

Disclosure: IFRS 8.27 f

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

Disclosure: IAS 41.57 a

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

Disclosure: IAS 20.39 b

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

Disclosure: IFRS 14.30 a

documentation

The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]

ifrs-full

DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

text

label

Description of nature and extent of significant restrictions on transfer of funds to entity

Disclosure: IFRS 12.19D a, Disclosure: IFRS 12.22 a

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

Disclosure: IFRS 12.13 b

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; Subsidiaries [member]]

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue

text

label

Description of nature and financial effect of business combinations after reporting period before statements authorised for issue

Disclosure: IFRS 3.59 b

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: Business combinations [member]]

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod

text

label

Description of nature and financial effect of business combinations during period

Disclosure: IFRS 3.59 a

documentation

The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfNatureAndPurposeOfReservesWithinEquity

text

label

Description of nature and purpose of reserves within equity

Disclosure: IAS 1.79 b

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

Disclosure: IAS 41.46 a

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

Disclosure: IAS 1.125 a

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

Disclosure: IAS 19.139 a (i)

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 [member]]

ifrs-full

DescriptionOfNatureOfChangeInAccountingPolicy

text

label

Description of nature of change in accounting policy

Disclosure: IAS 8.28 c

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

Disclosure: IFRS 8.27 e

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

Example: IFRS 13.92, Example: IFRS 13.IE64 a

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

Example: IFRS 13.92, Example: IFRS 13.IE64 a

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]; Entity's own equity instruments [member]]

ifrs-full

DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue

text

label

Description of nature of class of liabilities measured at fair value

Example: IFRS 13.92, Example: IFRS 13.IE64 a

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

Disclosure: IAS 37.89

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

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 b

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

Disclosure: IFRS 8.27 c

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

Disclosure: IFRS 8.27 d

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

Disclosure: IFRS 8.27 b

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

Disclosure: IAS 1.138 b

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

Disclosure: IFRS 12.21 a (ii)

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: Associates [member]]

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointOperation

text

label

Description of nature of entity's relationship with joint operation

Disclosure: IFRS 12.21 a (ii)

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: Joint operations [member]]

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointVenture

text

label

Description of nature of entity's relationship with joint venture

Disclosure: IFRS 12.21 a (ii)

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: Joint ventures [member]]

ifrs-full

DescriptionOfNatureOfFinancialStatements

text

label

Description of nature of financial statements

Disclosure: IAS 1.51 b, Disclosure: IAS 27.16 a, Disclosure: IAS 27.17 a

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

Disclosure: IFRS 15.119 c

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

Example: IAS 8.31 b

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

Disclosure: IAS 36.130 c (i)

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

Disclosure: IFRIC 5.11

documentation

The description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.

ifrs-full

DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4

text

label

Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4

Disclosure: Expiry date 2023-01-01 IFRS 4.39C a

documentation

The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.

ifrs-full

DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

text

label

Description of nature of liabilities with significant risk of material adjustments within next financial year

Disclosure: IAS 1.125 a

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

Disclosure: IFRS 1.22 b

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

Disclosure: IAS 1.42 b

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

Disclosure: IAS 10.21 a

documentation

The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]

ifrs-full

DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue

text

label

Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue

Disclosure: IFRIC 17.17 a

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

Disclosure: IAS 37.86

documentation

The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination

text

label

Description of nature of obligation, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B64 j (i), Disclosure: IFRS 3.B67 c

documentation

The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

DescriptionOfNatureOfObligationOtherProvisions

text

label

Description of nature of obligation, other provisions

Disclosure: IAS 37.85 a

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

Disclosure: IAS 1.41 a

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

Disclosure: IFRS 14.30 a

documentation

The description of the nature of the regulatory rate-setting process.

ifrs-full

DescriptionOfNatureOfRelatedPartyRelationship

text

label

Description of nature of related party relationship

Disclosure: IAS 24.18

documentation

The description of the nature of the related party relationships. [Refer: 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

Disclosure: IFRS 7.42D c

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 [member]; 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

Example: IFRS 12.9 b

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

Disclosure: Expiry date 2023-01-01 IFRS 7.22 c

documentation

The description of the nature of risks being hedged.

ifrs-full

DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy

text

label

Description of nature of voluntary change in accounting policy

Disclosure: IAS 8.29 a

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

Disclosure: IFRS 5.41 a

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

Disclosure: IAS 41.46 b

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

Disclosure: IFRS 7.33 b

documentation

The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks

text

label

Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks

Disclosure: Expiry date 2023-01-01 IFRS 4.39 a

documentation

The description of the entity's objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

text

label

Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.124 b

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

Disclosure: IFRS 15.119 d

documentation

The description of obligations for returns, refunds and other similar obligations in contracts with customers.

ifrs-full

DescriptionOfOptionLifeShareOptionsGranted

X.XX duration

label

Option life, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The option life of share options granted.

ifrs-full

DescriptionOfOptionPricingModelShareOptionsGranted

text

label

Description of option pricing model, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements

text block

label

Description of other accounting policies relevant to understanding of financial statements [text block]

Disclosure: IAS 1.117 b

documentation

The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.

ifrs-full

DescriptionOfOtherEquityInterest

text

label

Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital

Disclosure: IAS 1.80

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: Share capital [member]; Other equity interest]

ifrs-full

DescriptionOfOtherInformationUsedToAssessCreditQuality

text

label

Description of other information used to assess credit quality

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG23 d

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

Disclosure: IFRS 2.47 a (i)

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

Disclosure: IAS 24.26 b (ii)

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

Disclosure: IFRS 15.119 c

documentation

The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]

ifrs-full

DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

text

label

Description of periods when cash flows affect profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.23 a

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

Disclosure: Expiry date 2023-01-01 IFRS 7.23 a

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

Disclosure: IAS 19.139 c

documentation

The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]

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]

Disclosure: IFRS 7.38 b

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]

Disclosure: IAS 19.149 b

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 [member]]

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets

text

label

Description of policy for determining when transfers between levels are deemed to have occurred, assets

Disclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95

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

Disclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities

text

label

Description of policy for determining when transfers between levels are deemed to have occurred, liabilities

Disclosure: IFRS 13.93 c, Disclosure: IFRS 13.93 e (iv), Disclosure: IFRS 13.95

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

Disclosure: IFRS 15.C6 a

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

Disclosure: IAS 1.51 d, Disclosure: IAS 21.53

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

Disclosure: IFRS 3.B64 d

documentation

The description of the primary reasons for a business combination. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets

text

label

Description of process for analysing changes in fair value measurements, assets

Example: IFRS 13.93 g, Example: IFRS 13.IE65 c

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 c

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities

text

label

Description of process for analysing changes in fair value measurements, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 c

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

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 b

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

Disclosure: IAS 21.54

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

Disclosure: IFRS 7.40 c

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

Disclosure: IFRS 7.11B a

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

DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance

text

label

Description of reason for reassessment whether insurer's activities are predominantly connected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C c (i)

documentation

The description of the reason for the reassessment whether an insurer's activities are predominantly connected with insurance.

ifrs-full

DescriptionOfReasonForReclassificationOrChangesInPresentation

text

label

Description of reason for reclassifications or changes in presentation

Disclosure: IAS 1.41 c

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

Disclosure: IAS 1.36 a

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

Disclosure: IFRS 7.11A b

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

Disclosure: IFRS 7.20A

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

Disclosure: IFRS 7.11 b

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

Disclosure: IFRS 13.93 d

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

Disclosure: IFRS 13.93 d

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: Entity's own equity instruments [member]; 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

Disclosure: IFRS 13.93 d

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

Disclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e (iiB)

documentation

The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

ifrs-full

DescriptionOfReasonsForChangeOfInvestmentEntityStatus

text

label

Description of reasons for change of investment entity status

Disclosure: IFRS 12.9B

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

Disclosure: IAS 19.145 c

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 [member]]

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

Disclosure: Effective 2023-01-01 IFRS 17.128 c

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

Disclosure: Effective 2023-01-01 IFRS 17.117 b

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

Disclosure: IAS 36.130 d (iii)

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: 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

Disclosure: IFRS 12.9A

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

Disclosure: Effective 2023-01-01 IFRS 17.C33 b

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

Disclosure: IFRS 9.7.2.34 d

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

Disclosure: IFRS 7.42J b

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

Disclosure: IFRS 9.7.2.34 d

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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 d

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

Disclosure: IFRS 13.93 a

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

Disclosure: IFRS 13.93 a

documentation

The description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfReasonsForFairValueMeasurementLiabilities

text

label

Description of reasons for fair value measurement, liabilities

Disclosure: IFRS 13.93 a

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

Disclosure: IFRS 12.15 b, Disclosure: IFRS 12.30 b

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

Disclosure: IFRS 12.19E b

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]; Subsidiaries [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets

text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, assets

Disclosure: IFRS 13.93 e (iv)

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

Disclosure: IFRS 13.93 e (iv)

documentation

The description of the reasons for transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities

text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities

Disclosure: IFRS 13.93 e (iv)

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

Disclosure: IFRS 7.10 c

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

Disclosure: IFRS 13.93 c

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

Disclosure: IFRS 13.93 c

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

Disclosure: IFRS 13.93 c

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

Disclosure: IFRS 13.93 c

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

Disclosure: IFRS 13.93 c

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

Disclosure: IFRS 13.93 c

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

Disclosure: IFRS 13.93 e (iv)

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

Disclosure: IFRS 13.93 e (iv)

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: Entity's own equity instruments [member]; 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

Disclosure: IFRS 13.93 e (iv)

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

Disclosure: IAS 8.29 b

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

Disclosure: IFRS 3.B67 a (i)

documentation

The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]

ifrs-full

DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably

text

label

Description of reasons why liability cannot be measured reliably

Disclosure: IFRS 3.B64 j (ii)

documentation

The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]

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

Example: IFRS 12.9 e

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

Example: IFRS 12.9 d

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

Disclosure: IAS 27.17 a

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

Disclosure: IFRS 3.B64 n (ii)

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

Disclosure: IAS 27.16 a

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

Disclosure: IFRS 1.23A b

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

Disclosure: IFRS 1.23A a

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

Disclosure: Effective 2023-01-01 IFRS 17.113 a

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

Example: IFRS 12.9 a

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

Disclosure: IFRS 2.49

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

Disclosure: IAS 1.36 b

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

Disclosure: IFRS 13.93 i

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

Disclosure: IAS 21.53

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

Disclosure: IAS 1.42 a

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

Disclosure: IFRS 14.36

documentation

The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]

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

Disclosure: IAS 19.148 d (ii)

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

Disclosure: IFRS 12.22 b (ii)

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: Associates [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture

text

label

Description of reason why using different reporting date or period for joint venture

Disclosure: IFRS 12.22 b (ii)

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: Joint ventures [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

text

label

Description of reason why using different reporting date or period for subsidiary

Disclosure: IFRS 12.11 b

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: Subsidiaries [member]]

ifrs-full

DescriptionOfRedesignatedFinancialAssets

text

label

Description of redesignated financial assets

Disclosure: IFRS 1.29

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

Disclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29A

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

Disclosure: IAS 19.139 a (ii)

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 [member]]

ifrs-full

DescriptionOfRelationshipBetweenInternalAndExternalRatings

text

label

Description of relationship between internal and external ratings

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 d, Example: Expiry date 2023-01-01 IFRS 7.IG25 c

documentation

The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]

ifrs-full

DescriptionOfReportableSegmentToWhichIndividualAssetBelongs

text

label

Description of reportable segment to which individual asset belongs

Disclosure: IAS 36.130 c (ii)

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

Disclosure: IAS 16.77 f

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

Disclosure: IFRS 16.57

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

Disclosure: IAS 26.36

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

Disclosure: IAS 26.36 e

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

Disclosure: IFRS 7.13E

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

Disclosure: IFRS 7.13E

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

X.XX duration

label

Risk free interest rate, share options granted

Disclosure: IFRS 2.47 a (i)

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

Disclosure: IAS 19.139 b

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 [member]]

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets

text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, assets

Disclosure: IFRS 13.93 h (i)

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

Disclosure: IFRS 13.93 h (i)

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities

text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities

Disclosure: IFRS 13.93 h (i)

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

Disclosure: SIC 29.6 a

documentation

The description of the service concession arrangement. [Refer: Service concession arrangements [member]]

ifrs-full

DescriptionOfSharedCharacteristicForConcentration

text

label

Description of shared characteristic for concentration

Disclosure: IFRS 7.B8 b

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: Financial instruments, class [member]]

ifrs-full

DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17

text

label

Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.127

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

Disclosure: IAS 26.35 e

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 [member]; 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

Disclosure: IFRS 7.24H d

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

Disclosure: IAS 19.139 b

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 [member]; Market risk [member]]

ifrs-full

DescriptionOfSignificantEventsAndTransactions

text

label

Description of significant events and transactions

Disclosure: IAS 34.15

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

Example: IAS 38.128 b

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

Example: IFRS 12.9 c

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

Disclosure: IFRS 15.125

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

Disclosure: IFRS 15.119 b

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

Disclosure: IFRS 12.13 a

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: Subsidiaries [member]]

ifrs-full

DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship

text

label

Description of sources of hedge ineffectiveness expected to affect hedging relationship

Disclosure: IFRS 7.23D

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

Disclosure: IFRS 7.23E

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

Disclosure: IFRS 8.16

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

Disclosure: Effective 2023-01-01 IFRS 17.119

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

Disclosure: IFRS 7.14 b

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; Contingent liabilities [member]]

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

Disclosure: IFRS 12.19F

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]; Subsidiaries [member]; 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

Disclosure: IFRS 12.14, Example: IFRS 12.B26 a

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: Subsidiaries [member]]

ifrs-full

DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

text

label

Description of terms of shares reserved for issue under options and contracts for sale of shares

Disclosure: IAS 1.79 a (vii)

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

Disclosure: IAS 1.80A

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)

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

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)

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: Entity's own equity instruments [member]]

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities

text

label

Description of to whom group within entity that decides entity's valuation policies and procedures reports, liabilities

Example: IFRS 13.93 g, Example: IFRS 13.IE65 a (ii)

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

Disclosure: IAS 33.70 d

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

Disclosure: IAS 33.70 d

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

Disclosure: IAS 24.18

documentation

The description of related party transactions. [Refer: Related parties [member]]

ifrs-full

DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS

text

label

Description of transitional provisions of initially applied IFRS

Disclosure: IAS 8.28 d

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

Disclosure: IAS 8.28 e

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

Disclosure: Expiry date 2023-01-01 IFRS 7.22 a

documentation

The description of the type of a hedge used by the entity.

ifrs-full

DescriptionOfTypeOfPlan

text

label

Description of type of plan

Disclosure: IAS 19.139 a

documentation

The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfTypeOfRetirementBenefitPlan

text

label

Description of type of retirement benefit plan

Disclosure: IAS 26.36 c

documentation

The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]

ifrs-full

DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

text

label

Description of type of support provided to structured entity without having contractual obligation to do so

Disclosure: IFRS 12.15 a, Disclosure: IFRS 12.30 a

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: 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

Disclosure: IFRS 12.19E a

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]; 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

Disclosure: Effective 2023-01-01 IFRS 17.117 b

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

Disclosure: IFRS 12.27 b, Example: IFRS 12.B26 c

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

Disclosure: IFRS 8.22 b

documentation

The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]

ifrs-full

DescriptionOfTypesOfWarrantiesAndRelatedObligations

text

label

Description of types of warranties and related obligations

Disclosure: IFRS 15.119 e

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]

Disclosure: IAS 1.25

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

Disclosure: IAS 41.57 b

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

Disclosure: IAS 41.54 e

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

Disclosure: IAS 38.118 a

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

Disclosure: IAS 40.79 b

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

Disclosure: IAS 16.73 c

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

Disclosure: IFRS 13.93 g

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

Disclosure: IFRS 13.93 g

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

Disclosure: IFRS 13.93 g

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

Disclosure: IFRS 3.B64 o (ii)

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]; Business combinations [member]; Valuation techniques [member]]

ifrs-full

DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration

text

label

Description of valuation techniques and key model inputs used to measure contingent consideration

Disclosure: IFRS 3.B67 b (iii)

documentation

The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets

text

label

Description of valuation techniques used in fair value measurement, assets

Disclosure: IFRS 13.93 d

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 [member]; 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

Disclosure: IFRS 13.93 d

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 [member]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities

text

label

Description of valuation techniques used in fair value measurement, liabilities

Disclosure: IFRS 13.93 d

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 [member]; 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

Disclosure: IAS 36.130 f (ii), Disclosure: IAS 36.134 e

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 [member]]

ifrs-full

DescriptionOfVestingRequirementsForSharebasedPaymentArrangement

text

label

Description of vesting requirements for share-based payment arrangement

Disclosure: IFRS 2.45 a

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: Share-based payment arrangements [member]]

ifrs-full

DescriptionOfVoluntaryChangeInAccountingPolicy

text block

label

Disclosure of voluntary change in accounting policy [text block]

Disclosure: IAS 8.29

documentation

The disclosure of a voluntary change in accounting policy.

ifrs-full

DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations

text

label

Description of when entity typically satisfies performance obligations

Disclosure: IFRS 15.119 a

documentation

The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]

ifrs-full

DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties

text

label

Description of whether entity is required to absorb losses of structured entities before other parties

Example: IFRS 12.B26 d

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

Disclosure: Effective 2023-01-01 IFRS 17.97 b

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

DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue

text

label

Description of whether investment in associate is measured using equity method or at fair value

Disclosure: IFRS 12.21 b (i)

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]; Associates [member]]

ifrs-full

DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

text

label

Description of whether investment in joint venture is measured using equity method or at fair value

Disclosure: IFRS 12.21 b (i)

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]; Joint ventures [member]]

ifrs-full

DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable

text

label

Description of whether there are potential income tax consequences not practicably determinable

Disclosure: IAS 12.82A

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

Disclosure: IFRS 13.98

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

Disclosure: IAS 8.28 b

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]

Example: IAS 10.22 d

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

Disclosure: IFRS 2.46

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: Share-based payment arrangements [member]]

ifrs-full

DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed

X duration, credit

label

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

Disclosure: IFRIC 17.15

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

X instant

label

Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation

Disclosure: IFRS 7.10A b, Disclosure: IFRS 7.10 b

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

X.XX duration

label

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

Common practice: IAS 33.A14

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 [member]]

ifrs-full

DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

X.XX duration

label

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

Common practice: IAS 33.A14

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

X.XX duration

label

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

Common practice: IAS 33.A14

documentation

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

totalLabel

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

ifrs-full

DilutedEarningsLossPerShare

X.XX duration

label

Diluted earnings (loss) per share

Disclosure: IAS 33.66, Disclosure: IAS 33.67

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]]

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.

totalLabel

Total diluted earnings (loss) per share

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperations

X.XX duration

label

Diluted earnings (loss) per share from continuing operations

Disclosure: IAS 33.66, Disclosure: IAS 33.67

documentation

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

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

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 [member]]

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.

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

label

Diluted earnings (loss) per share from discontinued operations

Disclosure: IAS 33.67, Disclosure: IAS 33.68

documentation

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

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.

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

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]]

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.

ifrs-full

DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

label

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

Disclosure: IAS 33.67, Disclosure: IFRS 14.26

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]

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.

ifrs-full

DilutedEarningsPerShareAbstract

label

Diluted earnings per share [abstract]

ifrs-full

DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares

shares

label

Dilutive effect of convertible instruments on number of ordinary shares

Common practice: IAS 33.70 b

documentation

The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments.

ifrs-full

DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares

shares

label

Dilutive effect of share options on number of ordinary shares

Common practice: IAS 33.70 b

documentation

The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options.

ifrs-full

DirectFinanceLeasesAcquiredInBusinessCombinationMember

member

label

Direct finance leases acquired in business combination [member]

Example: IFRS 3.B64 h

documentation

This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]

ifrs-full

DirectOperatingExpenseFromInvestmentProperty

(X) duration, debit

label

Direct operating expense from investment property

Common practice: IAS 40.75 f

documentation

The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]

negatedTotalLabel

Total direct operating expense from investment property

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyAbstract

label

Direct operating expense from investment property [abstract]

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome

(X) duration, debit

label

Direct operating expense from investment property generating rental income

Disclosure: IAS 40.75 f (ii)

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]

negatedLabel

Direct operating expense from investment property generating rental income

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome

(X) duration, debit

label

Direct operating expense from investment property not generating rental income

Disclosure: IAS 40.75 f (iii)

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]

negatedLabel

Direct operating expense from investment property not generating rental income

ifrs-full

DirectorsRemunerationExpense

X duration, debit

label

Directors' remuneration expense

Common practice: IAS 1.112 c

documentation

The amount of remuneration paid or payable to the entity's directors.

ifrs-full

DisaggregationOfInsuranceContractsAxis

axis

label

Disaggregation of insurance contracts [axis]

Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98

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

DisaggregationOfInsuranceContractsMember

member [default]

label

Disaggregation of insurance contracts [member]

Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98

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 [member]]

ifrs-full

DisclosureOfAccountingJudgementsAndEstimatesExplanatory

text block

label

Disclosure of accounting judgements and estimates [text block]

Common practice: IAS 1.10 e

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

DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory

text block

label

Disclosure of accrued expenses and other liabilities [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 3.B64 h

documentation

The disclosure of receivables acquired in a business combination. [Refer: 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]

Disclosure: IFRS 3.B64 h

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]

Disclosure: Effective 2023-01-01 IFRS 17.130, Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (iii)

documentation

The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

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]

Disclosure: IAS 19.137

documentation

The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]

ifrs-full

DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory

text block

label

Disclosure of additional information about leasing activities for lessee [text block]

Disclosure: IFRS 16.59

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]

Disclosure: IFRS 16.92

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]

Example: IAS 7.50

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]

Disclosure: IAS 1.112 c

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]

Disclosure: Effective 2023-01-01 IFRS 17.123

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]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

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]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

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]

Common practice: IAS 1.10 e

documentation

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

ifrs-full

DisclosureOfAmountsArisingFromInsuranceContractsExplanatory

text block

label

Disclosure of amounts arising from insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.36

documentation

The disclosure of information that identifies and explains the amounts in the entity's financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]

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]

Disclosure: IAS 24.18A

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 [member]]

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]

Disclosure: IAS 24.18A

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

Disclosure: IAS 12.82A

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]

Disclosure: IAS 1.61

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]

Disclosure: IAS 1.61

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]

Disclosure: Effective 2023-01-01 IFRS 17.106

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]

Disclosure: Effective 2023-01-01 IFRS 17.106

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]

Disclosure: IAS 1.106A

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]

Disclosure: IAS 1.106A

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]

Example: IAS 19.137

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]

Disclosure: IFRS 5.33 b

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]

Disclosure: IFRS 5.33 b

documentation

Schedule disclosing information related to the analysis of the single amount of discontinued operations.

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]

Disclosure: IAS 1.125

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]

Disclosure: IAS 1.125

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]

Disclosure: IFRS 15.128 a

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]

Disclosure: IFRS 15.128 a

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]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

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]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

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]

Common practice: IAS 1.10 e

documentation

The disclosure of compensation to the entity's auditors.

ifrs-full

DisclosureOfAuthorisationOfFinancialStatementsExplanatory

text block

label

Disclosure of authorisation of financial statements [text block]

Common practice: IAS 1.10 e

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]

Common practice: Expiry date 2023-01-01 IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 41 - 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]

Disclosure: IAS 23 - Disclosure

documentation

The entire disclosure for borrowing costs.

ifrs-full

DisclosureOfBorrowingsExplanatory

text block

label

Disclosure of borrowings [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 11.C5

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]

Disclosure: IFRS 3 -, 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]

Disclosure: IFRS 3.B64

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 7 - Presentation of a statement of cash flows

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]

Disclosure: IAS 8.39

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]

Disclosure: IAS 8.39

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]

Disclosure: IAS 8 - Accounting policies

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 1.79 a

documentation

The disclosure of classes of share capital. [Refer: Share capital [member]]

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]

Disclosure: IAS 1.79 a

documentation

Schedule disclosing information related to classes of share capital.

ifrs-full

DisclosureOfCollateralExplanatory

text block

label

Disclosure of collateral [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of assets and liabilities used as collateral.

ifrs-full

DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

text block

label

Disclosure of commitments and contingent liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

DisclosureOfCommitmentsExplanatory

text block

label

Disclosure of commitments [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 1.24

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]

Disclosure: IFRS 1.24

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]

Disclosure: IFRS 12.10 a (i)

documentation

The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]

ifrs-full

DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory

text

label

Description of compound financial instruments with multiple embedded derivatives

Disclosure: IFRS 7.17

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]; Financial instruments, class [member]]

ifrs-full

DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory

text block

label

Disclosure of separate financial statements [text block]

Disclosure: IAS 27 - Disclosure, Disclosure: IFRS 12 - Objective

documentation

The entire disclosure for separate financial statements.

ifrs-full

DisclosureOfContingentLiabilitiesAbstract

label

Disclosure of contingent liabilities [abstract]

ifrs-full

DisclosureOfContingentLiabilitiesExplanatory

text block

label

Disclosure of contingent liabilities [text block]

Disclosure: IAS 37.86

documentation

The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]

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]

Disclosure: IFRS 3.B64 j

documentation

The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; 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]

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

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]

Disclosure: IAS 37.86

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]

Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G

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]

Disclosure: IFRS 7.42E, Disclosure: IFRS 7.42G

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]

Common practice: IAS 1.10 e

documentation

The disclosure of the cost of sales. [Refer: Cost of sales]

ifrs-full

DisclosureOfCreditRiskExplanatory

text block

label

Disclosure of credit risk [text block]

Common practice: IAS 1.10 e, Disclosure: IFRS 7 - Credit risk

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]

Disclosure: IFRS 7.35M

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]

Disclosure: IFRS 7.35M

documentation

Schedule disclosing information related to the credit risk exposure.

ifrs-full

DisclosureOfCreditRiskOfInsuranceContractsExplanatory

text block

label

Disclosure of credit risk of insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 d

documentation

The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]

ifrs-full

DisclosureOfDebtSecuritiesExplanatory

text block

label

Disclosure of debt instruments [text block]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

documentation

The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

DisclosureOfDeferredIncomeExplanatory

text block

label

Disclosure of deferred income [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of deferred income. [Refer: Deferred income including contract liabilities]

ifrs-full

DisclosureOfDeferredTaxesExplanatory

text block

label

Disclosure of deferred taxes [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 19.138

documentation

The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

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]

Disclosure: IAS 19.138

documentation

Schedule disclosing information related to defined benefit plans.

ifrs-full

DisclosureOfDefinedContributionPlansExplanatory

text block

label

Disclosure of defined contribution plans [text block]

Common practice: IAS 19.28

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]

Common practice: IAS 1.112 c

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]

Common practice: IAS 1.112 c

documentation

Schedule disclosing information about depositary receipts.

ifrs-full

DisclosureOfDepositsFromBanksExplanatory

text block

label

Disclosure of deposits from banks [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of deposits from banks. [Refer: Deposits from banks]

ifrs-full

DisclosureOfDepositsFromCustomersExplanatory

text block

label

Disclosure of deposits from customers [text block]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Example: IAS 41.43

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]

Example: IAS 41.43

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]

Common practice: IFRS 7.7

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]

Common practice: IFRS 7.7

documentation

Schedule disclosing information related to details of borrowings.

ifrs-full

DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory

text block

label

Disclosure of detailed information about business combination [text block]

Disclosure: IFRS 3 -, Disclosure: application of paragraphs 59 and 61

documentation

The disclosure of detailed information about business combinations. [Refer: 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]

Disclosure: Effective 2023-01-01 IFRS 17.127

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]

Disclosure: Effective 2023-01-01 IFRS 17.127

documentation

Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory

text block

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a

documentation

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory

text block

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems

line items

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for 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

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable

table

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory

text block

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems

line items

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for 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

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable

table

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems

line items

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [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

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table

table

label

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a

documentation

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory

text block

label

Disclosure of detailed information about financial instruments [text block]

Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7

documentation

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

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]

Disclosure: IFRS 7.24B

documentation

The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]

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]

Disclosure: IFRS 7.24B

documentation

Schedule disclosing information related to details of hedged items.

ifrs-full

DisclosureOfDetailedInformationAboutHedgesExplanatory

text block

label

Disclosure of detailed information about hedges [text block]

Disclosure: Expiry date 2023-01-01 IFRS 7.22

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]

Disclosure: IFRS 7.24A

documentation

The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]

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]

Disclosure: IFRS 7.24A

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]

Disclosure: IAS 38.118

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]

Disclosure: IAS 40.32A

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]

Disclosure: IAS 16.73

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]

Disclosure: SIC 29.6

documentation

The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]

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]

Disclosure: IFRS 15.114

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]

Disclosure: IFRS 15.114

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]

Common practice: IAS 1.10 e

documentation

The disclosure of discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DisclosureOfDividendsExplanatory

text block

label

Disclosure of dividends [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 33 - 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]

Disclosure: IFRS 12.9B

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]

Disclosure: IAS 21 - 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]

Disclosure: Effective 2023-01-01 IFRS 17.107

documentation

The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]

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]

Disclosure: Effective 2023-01-01 IFRS 17.107

documentation

Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract

label

Disclosure of effect of overlay approach reclassification on profit or loss [abstract]

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory

text block

label

Disclosure of effect of overlay approach reclassification on profit or loss [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

The disclosure of the effect of the overlay approach reclassification on profit or loss.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract

label

Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory

text block

label

Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems

line items

label

Disclosure of effect of overlay approach reclassification on profit or loss for 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

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable

table

label

Disclosure of effect of overlay approach reclassification on profit or loss for associates [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract

label

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory

text block

label

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems

line items

label

Disclosure of effect of overlay approach reclassification on profit or loss for 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

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable

table

label

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems

line items

label

Disclosure of effect of overlay approach reclassification on 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

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable

table

label

Disclosure of effect of overlay approach reclassification on profit or loss [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.

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]

Disclosure: IFRS 12.18

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]

Disclosure: IAS 19 - Scope

documentation

The entire disclosure for employee benefits.

ifrs-full

DisclosureOfEntitysReportableSegmentsExplanatory

text block

label

Disclosure of entity's operating segments [text block]

Disclosure: IFRS 8 - Disclosure

documentation

The entire disclosure for operating segments.

ifrs-full

DisclosureOfEventsAfterReportingPeriodExplanatory

text block

label

Disclosure of events after reporting period [text block]

Disclosure: IAS 10 - 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

Disclosure: IAS 12.82

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]

Common practice: IAS 1.10 e

documentation

The disclosure of expenses by nature. [Refer: Expenses, by nature]

ifrs-full

DisclosureOfExpensesExplanatory

text block

label

Disclosure of expenses [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of expenses.

ifrs-full

DisclosureOfExplorationAndEvaluationAssetsExplanatory

text block

label

Disclosure of exploration and evaluation assets [text block]

Disclosure: IFRS 6 - 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]

Disclosure: IFRS 7.24H b

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]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24

documentation

The disclosure of external credit grades. [Refer: 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]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24

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

Disclosure: IFRS 3.B64 q

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: Business combinations [member]; Revenue]

ifrs-full

DisclosureOfFairValueMeasurementExplanatory

text block

label

Disclosure of fair value measurement [text block]

Disclosure: IFRS 13 - 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]

Disclosure: IFRS 13.93

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]

Disclosure: IFRS 13.93

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]

Disclosure: IFRS 13.93

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]

Disclosure: IFRS 13.93

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]

Disclosure: IFRS 13.93

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]

Disclosure: IFRS 13.93

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]

Disclosure: IFRS 7.11A c

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.30

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]

Common practice: IAS 1.10 e

documentation

The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; 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]

Disclosure: IFRS 7.11A c

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]

Disclosure: IAS 19.142

documentation

The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]

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]

Disclosure: IAS 19.142

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]

Disclosure: IFRS 1.30

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]

Disclosure: IFRS 1.30

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

documentation

The disclosure of finance cost. [Refer: Finance costs]

ifrs-full

DisclosureOfFinanceIncomeExpenseExplanatory

text block

label

Disclosure of finance income (cost) [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of finance income (cost). [Refer: Finance income (cost)]

ifrs-full

DisclosureOfFinanceIncomeExplanatory

text block

label

Disclosure of finance income [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 9.7.2.34

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]

Disclosure: IFRS 9.7.2.34

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]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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]

Disclosure: IFRS 7.42I

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]

Disclosure: IFRS 7.42I

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]

Disclosure: IFRS 7.7

documentation

The disclosure of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfFinancialAssetsHeldForTradingExplanatory

text block

label

Disclosure of financial assets held for trading [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 7.7

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.37

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.37

documentation

Schedule disclosing information related to financial assets that are either past due or impaired.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract

label

Disclosure of financial assets to which overlay approach is applied [abstract]

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory

text block

label

Disclosure of financial assets to which overlay approach is applied [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b

documentation

The disclosure of financial assets to which the overlay approach is applied.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract

label

Disclosure of financial assets to which overlay approach is applied for associates [abstract]

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory

text block

label

Disclosure of financial assets to which overlay approach is applied for associates [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of financial assets to which the overlay approach is applied for associates.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems

line items

label

Disclosure of financial assets to which overlay approach is applied for 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

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable

table

label

Disclosure of financial assets to which overlay approach is applied for associates [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract

label

Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory

text block

label

Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of financial assets to which the overlay approach is applied for joint ventures.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems

line items

label

Disclosure of financial assets to which overlay approach is applied for 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

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable

table

label

Disclosure of financial assets to which overlay approach is applied for joint ventures [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems

line items

label

Disclosure of financial assets to which overlay approach is applied [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

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable

table

label

Disclosure of financial assets to which overlay approach is applied [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b

documentation

Schedule disclosing information related to the financial assets to which the overlay approach is applied.

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]

Disclosure: IFRS 7.42D

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 [member]]

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]

Disclosure: IFRS 7.42D

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]

Common practice: IAS 1.10 e

documentation

The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

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]

Common practice: IFRS 7.39

documentation

The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]

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]

Common practice: IFRS 7.39

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]

Common practice: IAS 1.10 e

documentation

The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

ifrs-full

DisclosureOfFinancialInstrumentsExplanatory

text block

label

Disclosure of financial instruments [text block]

Disclosure: IFRS 7 - Scope

documentation

The entire disclosure for financial instruments.

ifrs-full

DisclosureOfFinancialInstrumentsHeldForTradingExplanatory

text block

label

Disclosure of financial instruments held for trading [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]

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]

Disclosure: IFRS 7.31, Disclosure: IFRS 7.35K, Disclosure: IFRS 7.7

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]

Disclosure: IFRS 9.7.2.34

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]

Disclosure: IFRS 9.7.2.34

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]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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]

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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]

Disclosure: IFRS 7.42I

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]

Disclosure: IFRS 7.42I

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]

Disclosure: IFRS 7.7

documentation

The disclosure of financial liabilities. [Refer: Financial liabilities]

ifrs-full

DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory

text block

label

Disclosure of financial liabilities held for trading [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 7.7

documentation

Schedule disclosing information related to financial liabilities.

ifrs-full

DisclosureOfFinancialRiskManagementExplanatory

text block

label

Disclosure of financial risk management [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 1 - Presentation and 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]

Example: IFRS 12.B26 g

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]

Common practice: IAS 1.10 e

documentation

The disclosure of general and administrative expenses. [Refer: Administrative expenses]

ifrs-full

DisclosureOfGeneralHedgeAccountingExplanatory

text block

label

Disclosure of general hedge accounting [text block]

Disclosure: IFRS 7 - Hedge accounting

documentation

The entire disclosure for general hedge accounting.

ifrs-full

DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory

text block

label

Disclosure of general information about financial statements [text block]

Disclosure: IAS 1.51

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]

Disclosure: IFRS 8.33

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]

Disclosure: IFRS 8.33

documentation

Schedule disclosing information related to geographical areas.

ifrs-full

DisclosureOfGoingConcernExplanatory

text block

label

Disclosure of going concern [text block]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

documentation

The disclosure of goodwill. [Refer: Goodwill]

ifrs-full

DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory

text

label

Explanation of goodwill not allocated to cash-generating unit

Disclosure: IAS 36.133

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; Cash-generating units [member]; Business combinations [member]]

ifrs-full

DisclosureOfGovernmentGrantsExplanatory

text block

label

Disclosure of government grants [text block]

Disclosure: IAS 20 - 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]

Disclosure: Expiry date 2023-01-01 IFRS 7.22

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.22

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]

Disclosure: IFRS 12.B3

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]

Disclosure: IFRS 7.24J a

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 hyperinflationary reporting [text block]

Disclosure: IAS 29 -, Disclosure:

documentation

The entire disclosure for 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]

Disclosure: IAS 36.126

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]

Disclosure: IAS 36.126

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]

Disclosure: IAS 36.130 d (ii)

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]

Disclosure: IAS 36 - Disclosure

documentation

The entire disclosure for the impairment of assets.

ifrs-full

DisclosureOfIncomeTaxExplanatory

text block

label

Disclosure of income tax [text block]

Disclosure: IAS 12 - 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]

Disclosure: IFRS 2.47 b

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 (ie 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]

Disclosure: IFRS 2.47 c

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]

Disclosure: IFRS 2.47 a

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]

Disclosure: IFRS 14 - Explanation of activities subject to rate regulation

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]

Disclosure: IFRS 14 - Explanation of activities subject to rate regulation

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]

Disclosure: IAS 41.46 b (ii)

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]

Disclosure: IAS 41.46 b (ii)

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]

Disclosure: IFRS 14 - Explanation of recognised amounts

documentation

The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]

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]

Disclosure: IFRS 14 - Explanation of recognised amounts

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]

Disclosure: IFRS 7.24C

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]

Disclosure: IFRS 7.24C

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]

Disclosure: IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities

documentation

The disclosure of information about consolidated structured entities. [Refer: 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]

Disclosure: IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities

documentation

Schedule disclosing information related to consolidated structured entities.

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]

Disclosure: IFRS 7.24G

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]

Disclosure: IFRS 7.24G

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]

Disclosure: Effective 2023-01-01 IFRS 17.131

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]

Disclosure: Effective 2023-01-01 IFRS 17.131

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]

Disclosure: IFRS 7.24I, Disclosure: IFRS 7.24J

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]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 7.24H

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]

Disclosure: Effective 2023-01-01 IFRS 17.109A

documentation

The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [member]; 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]

Disclosure: Effective 2023-01-01 IFRS 17.109A

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]

Disclosure: Effective 2023-01-01 IFRS 17.109

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]

Disclosure: Effective 2023-01-01 IFRS 17.109

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]

Disclosure: IFRS 12.26

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]

Common practice: IAS 1.10 e

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]

Example: IFRS 12.B26 e

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]

Disclosure: IAS 19.147 c

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]

Disclosure: IFRS 15.126 c

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]

Disclosure: IFRS 15.126 b

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]

Disclosure: IFRS 15.126 a

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]

Disclosure: IFRS 15.126 d

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]

Disclosure: IFRS 16.60A a

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

DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract

label

Disclosure of information about overlay approach for associates [abstract]

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory

text block

label

Disclosure of information about overlay approach for associates [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of information about the overlay approach for associates.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesLineItems

line items

label

Disclosure of information about overlay approach for 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

DisclosureOfInformationAboutOverlayApproachForAssociatesTable

table

label

Disclosure of information about overlay approach for associates [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the overlay approach for associates.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract

label

Disclosure of information about overlay approach for joint ventures [abstract]

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory

text block

label

Disclosure of information about overlay approach for joint ventures [text block]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

The disclosure of information about the overlay approach for joint ventures.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems

line items

label

Disclosure of information about overlay approach for 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

DisclosureOfInformationAboutOverlayApproachForJointVenturesTable

table

label

Disclosure of information about overlay approach for joint ventures [table]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

Schedule disclosing information related to the overlay approach for joint ventures.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract

label

Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory

text block

label

Disclosure of information about temporary exemption from IFRS 9 for associates [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

The disclosure information about the temporary exemption from IFRS 9 for associates.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems

line items

label

Disclosure of information about temporary exemption from IFRS 9 for 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

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable

table

label

Disclosure of information about temporary exemption from IFRS 9 for associates [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

Schedule disclosing information related to the temporary exemption from IFRS 9 for associates.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract

label

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory

text block

label

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

The disclosure of information about the temporary exemption from IFRS 9 for joint ventures.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems

line items

label

Disclosure of information about temporary exemption from IFRS 9 for 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

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable

table

label

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]

Disclosure: Expiry date 2023-01-01 IFRS 4.39J

documentation

Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.

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]

Disclosure: IFRS 7.23A

documentation

The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]

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]

Disclosure: IFRS 7.23A

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]

Disclosure: IFRS 12.19F

documentation

The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; 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]

Disclosure: IFRS 12.19F

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]

Disclosure: IFRS 12.19B

documentation

The disclosure of information about unconsolidated subsidiaries. [Refer: 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]

Disclosure: IFRS 12.19B

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]

Disclosure: IAS 36.130

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; 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]

Disclosure: IAS 36.130

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]

Disclosure: IAS 36.134

documentation

The disclosure of information for cash-generating units. [Refer: 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]

Disclosure: IAS 36.134

documentation

Schedule disclosing information related to cash-generating units.

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]

Disclosure: IFRS 13.94

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]

Disclosure: IFRS 13.94

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]

Disclosure: IFRS 13.94

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]

Disclosure: IAS 7.44A

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

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]

Disclosure: IAS 8.28

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]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

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]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

documentation

Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory

text

label

Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share

Disclosure: IAS 33.70 c

documentation

The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.

ifrs-full

DisclosureOfInsuranceContractsExplanatory

text block

label

Disclosure of insurance contracts [text block]

Disclosure: Effective 2023-01-01 IFRS 17 - Disclosure, Disclosure: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

The entire disclosure for insurance contracts.

ifrs-full

DisclosureOfInsurancePremiumRevenueExplanatory

text block

label

Disclosure of insurance premium revenue [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of insurance premium revenue. [Refer: Revenue]

ifrs-full

DisclosureOfInsuranceRiskExplanatory

text block

label

Disclosure of insurance risk [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 c

documentation

The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.

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]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 38 - 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]

Disclosure: IAS 38.122 b

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]

Disclosure: IAS 38.122 b

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]

Disclosure: IAS 38.118

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]

Disclosure: IAS 38.122 a

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]

Disclosure: IAS 38.122 a

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]

Common practice: IAS 1.10 e

documentation

The disclosure of interest expense. [Refer: Interest expense]

ifrs-full

DisclosureOfInterestIncomeExpenseExplanatory

text block

label

Disclosure of interest income (expense) [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of interest income and expense. [Refer: Interest income (expense)]

ifrs-full

DisclosureOfInterestIncomeExplanatory

text block

label

Disclosure of interest income [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of interest income. [Refer: Interest income]

ifrs-full

DisclosureOfInterestInFundsExplanatory

text block

label

Disclosure of interest in funds [text block]

Disclosure: IFRIC 5 - Consensus

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]

Disclosure: IFRS 12.2 b (ii)

documentation

The disclosure of interests in associates. [Refer: Associates [member]]

ifrs-full

DisclosureOfInterestsInJointArrangementsExplanatory

text block

label

Disclosure of interests in joint arrangements [text block]

Disclosure: IFRS 12.2 b (ii)

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]

Disclosure: IFRS 12.1

documentation

The entire disclosure for interests in other entities.

ifrs-full

DisclosureOfInterestsInSubsidiariesExplanatory

text block

label

Disclosure of interests in subsidiaries [text block]

Disclosure: IFRS 12.2 b (i)

documentation

The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory

text block

label

Disclosure of interests in unconsolidated structured entities [text block]

Disclosure: IFRS 12.2 b (iii)

documentation

The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]

ifrs-full

DisclosureOfInterimFinancialReportingExplanatory

text block

label

Disclosure of interim financial reporting [text block]

Disclosure: IAS 34 - Content of an interim financial report

documentation

The entire disclosure for 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]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25

documentation

The disclosure of internal credit grades. [Refer: 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]

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG25

documentation

Schedule disclosing information related to internal credit grades.

ifrs-full

DisclosureOfInventoriesExplanatory

text block

label

Disclosure of inventories [text block]

Disclosure: IAS 2 - Disclosure

documentation

The entire disclosure for inventories.

ifrs-full

DisclosureOfInvestmentContractsLiabilitiesExplanatory

text block

label

Disclosure of investment contracts liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]

ifrs-full

DisclosureOfInvestmentEntitiesExplanatory

text block

label

Disclosure of investment entities [text block]

Disclosure: IFRS 12 - Investment entity status

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]

Disclosure: IAS 40 - 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]

Disclosure: IAS 40.32A

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 12.B4 c

documentation

The disclosure of joint operations. [Refer: 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]

Disclosure: IFRS 12.B4 c

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]

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

documentation

The disclosure of joint ventures. [Refer: 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]

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

documentation

Schedule disclosing information related to joint ventures.

ifrs-full

DisclosureOfLeasePrepaymentsExplanatory

text block

label

Disclosure of lease prepayments [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of lease prepayments. [Refer: Prepayments]

ifrs-full

DisclosureOfLeasesExplanatory

text block

label

Disclosure of leases [text block]

Disclosure: IFRS 16 - Presentation, Disclosure: IFRS 16 - 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]

Disclosure: IFRS 13.98

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 [member]]

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]

Disclosure: IFRS 13.98

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]

Common practice: IAS 1.10 e

documentation

The disclosure of liquidity risk. [Refer: Liquidity risk [member]]

ifrs-full

DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory

text block

label

Disclosure of liquidity risk of insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 d

documentation

The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]

ifrs-full

DisclosureOfLoansAndAdvancesToBanksExplanatory

text block

label

Disclosure of loans and advances to banks [text block]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 8.34

documentation

Schedule disclosing information related to the entity's major customers.

ifrs-full

DisclosureOfMarketRiskExplanatory

text block

label

Disclosure of market risk [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of market risk. [Refer: Market risk [member]]

ifrs-full

DisclosureOfMarketRiskOfInsuranceContractsExplanatory

text block

label

Disclosure of market risk of insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 d

documentation

The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]

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]

Disclosure: IFRS 7.39 b

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]

Disclosure: IFRS 7.B11E

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]

Disclosure: IFRS 7.B11E

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]

Disclosure: Effective 2023-01-01 IFRS 17.132 b

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]

Disclosure: Effective 2023-01-01 IFRS 17.132 b

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]

Disclosure: IFRS 7.39 a

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]

Disclosure: IFRS 16.94

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]

Disclosure: IFRS 16.94

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]

Disclosure: IFRS 16.97

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]

Disclosure: IFRS 16.97

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]

Disclosure: IFRS 7.42E e

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]

Disclosure: IFRS 7.42E e

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]

Disclosure: IFRS 7.31

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: Financial instruments, class [member]]

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]

Disclosure: IFRS 7.33, Disclosure: IFRS 7.34

documentation

Schedule disclosing information related to the nature and extent of risks arising from financial instruments.

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory

text block

label

Disclosure of nature and extent of risks arising from insurance contracts [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.38

documentation

The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125

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

Disclosure: IAS 12.82A

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]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 19.140 a

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]

Disclosure: IAS 19.140 a

documentation

Schedule disclosing information related to the net defined benefit liability (asset).

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract

label

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory

text block

label

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems

line items

label

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [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

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable

table

label

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

Schedule disclosing information related to the net and gross amounts and to the reinsurer's share for amounts arising from insurance contracts.

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]

Disclosure: IAS 10.21

documentation

The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]

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]

Disclosure: IAS 10.21

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]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 5 - Presentation and 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]

Common practice: IAS 1.10 e

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

DisclosureOfNotesAndOtherExplanatoryInformationExplanatory

text block

label

Disclosure of notes and other explanatory information [text block]

Disclosure: IAS 1.10 e

documentation

The disclosure of notes and other explanatory information as part of a complete set of financial statements.

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory

text block

label

Disclosure of number and weighted average exercise prices of other equity instruments [text block]

Common practice: IFRS 2.45

documentation

The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory

text block

label

Disclosure of number and weighted average exercise prices of share options [text block]

Disclosure: IFRS 2.45 b

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]

Disclosure: IFRS 2.45 d

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]

Disclosure: IFRS 2.45 d

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]

Disclosure: IAS 1.134

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]

Disclosure: IAS 1.136

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]

Disclosure: IFRS 7 - Offsetting financial assets and financial liabilities

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]

Disclosure: IFRS 7.13C

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]

Disclosure: IFRS 7.13C

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]

Disclosure: IFRS 7.13C

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]

Disclosure: IFRS 7.13C

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]

Disclosure: IFRS 8.23

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]

Disclosure: IFRS 8.23

documentation

Schedule disclosing information related to operating segments.

ifrs-full

DisclosureOfOtherAssetsExplanatory

text block

label

Disclosure of other assets [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other assets. [Refer: Other assets]

ifrs-full

DisclosureOfOtherCurrentAssetsExplanatory

text block

label

Disclosure of other current assets [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other current assets. [Refer: Other current assets]

ifrs-full

DisclosureOfOtherCurrentLiabilitiesExplanatory

text block

label

Disclosure of other current liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other current liabilities. [Refer: Other current liabilities]

ifrs-full

DisclosureOfOtherLiabilitiesExplanatory

text block

label

Disclosure of other liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of other liabilities. [Refer: Other liabilities]

ifrs-full

DisclosureOfOtherNoncurrentAssetsExplanatory

text block

label

Disclosure of other non-current assets [text block]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 37 - 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]

Disclosure: IAS 37.84

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]

Disclosure: IAS 37.84

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]

Disclosure: IFRS 15.119

documentation

The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]

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]

Disclosure: IFRS 15.119

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]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 8.32

documentation

The disclosure of the entity's products and services. [Refer: Products and services [member]]

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]

Disclosure: IFRS 8.32

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]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 16 - 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]

Disclosure: IAS 16.73

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]

Example: IFRS 7.35N

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]

Example: IFRS 7.35N

documentation

Schedule disclosing information related to the provision matrix.

ifrs-full

DisclosureOfProvisionsExplanatory

text block

label

Disclosure of provisions [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of provisions. [Refer: Provisions]

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]

Disclosure: IFRS 7.24J b

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]

Disclosure: IFRS 7.24J b

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]

Disclosure: IFRS 16.53

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]

Disclosure: IFRS 16.53

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]

Disclosure: IFRS 2.45 d

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]

Disclosure: IFRS 2.45 d

documentation

Schedule disclosing information related to the range of exercise prices of outstanding share options.

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]

Example: IFRS 12.B26 d

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]

Disclosure: IFRS 7.12B

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]

Disclosure: IFRS 7.12B

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]

Common practice: IAS 1.10 e

documentation

The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

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]

Disclosure: IAS 1.41

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]

Disclosure: IAS 1.41

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]

Disclosure: IFRS 11.C12 b

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]

Disclosure: IFRS 11.C10

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]

Disclosure: Effective 2023-01-01 IFRS 17.105A

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]

Disclosure: IAS 41.50

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]

Disclosure: IAS 41.50

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]

Disclosure: IFRS 3.B67 d

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]

Disclosure: IFRS 3.B67 d

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]

Disclosure: Effective 2023-01-01 IFRS 17.101

documentation

The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]

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]

Disclosure: Effective 2023-01-01 IFRS 17.101

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]

Disclosure: Effective 2023-01-01 IFRS 17.100

documentation

The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]

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]

Disclosure: Effective 2023-01-01 IFRS 17.100

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]

Common practice: IAS 38.118

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]

Common practice: IAS 38.118

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]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I

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]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I

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

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]

Disclosure: IFRS 7.B46

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]

Disclosure: IFRS 7.B46

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]

Example: IAS 7.44D

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]

Example: IAS 7.44D

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]

Disclosure: IFRS 12.B14 b

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]; 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]

Disclosure: IFRS 12.B14 b

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]; Joint ventures [member]]

ifrs-full

DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory

text block

label

Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]

Disclosure: IFRIC 2 - 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]

Disclosure: IFRS 1.29

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]

Disclosure: IFRS 1.29

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]

Disclosure: Effective 2023-01-01 IFRS 17.C32

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]

Disclosure: Effective 2023-01-01 IFRS 17.C32

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]

Disclosure: IFRS 14 - Disclosure, Disclosure: IFRS 14 - Presentation

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]

Disclosure: IAS 19.140 b

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]

Disclosure: IAS 19.140 b

documentation

Schedule disclosing information related to reimbursement rights.

ifrs-full

DisclosureOfReinsuranceExplanatory

text block

label

Disclosure of reinsurance [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of reinsurance.

ifrs-full

DisclosureOfRelatedPartyExplanatory

text block

label

Disclosure of related party [text block]

Disclosure: IAS 24 -, Disclosure:

documentation

The entire disclosure for related parties.

ifrs-full

DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory

text block

label

Disclosure of repurchase and reverse repurchase agreements [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of repurchase and reverse repurchase agreements.

ifrs-full

DisclosureOfResearchAndDevelopmentExpenseExplanatory

text block

label

Disclosure of research and development expense [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 1.79 b

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]

Disclosure: IAS 1.79 b

documentation

Schedule disclosing information related to reserves within equity.

ifrs-full

DisclosureOfRestrictedCashAndCashEquivalentsExplanatory

text block

label

Disclosure of restricted cash and cash equivalents [text block]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

documentation

The entire disclosure for revenue.

ifrs-full

DisclosureOfRevenueFromContractsWithCustomersExplanatory

text block

label

Disclosure of revenue from contracts with customers [text block]

Disclosure: IFRS 15 - Presentation, Disclosure: IFRS 15 - 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]

Disclosure: IFRS 7.22A

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]

Disclosure: IFRS 7.22A

documentation

Schedule disclosing information related to the risk management strategy in relation to hedge accounting.

ifrs-full

DisclosureOfSegmentsMajorCustomersExplanatory

text block

label

Disclosure of major customers [text block]

Disclosure: IFRS 8.34

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]

Disclosure: IAS 19.145

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 [member]; 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]

Disclosure: IAS 19.145

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]

Disclosure: IFRS 13.93 h

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]

Disclosure: IFRS 13.93 h

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]

Disclosure: IFRS 13.93 h

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]

Disclosure: IFRS 13.93 h

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]

Disclosure: IFRS 13.93 h

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]

Disclosure: IFRS 13.93 h

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]

Disclosure: Effective 2023-01-01 IFRS 17.129

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]

Disclosure: Effective 2023-01-01 IFRS 17.128 a

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]

Disclosure: Effective 2023-01-01 IFRS 17.128 a

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

DisclosureOfSensitivityToInsuranceRiskExplanatory

text block

label

Disclosure of sensitivity to insurance risk [text block]

Disclosure: Expiry date 2023-01-01 IFRS 4.39 c (i)

documentation

The disclosure of the entity's sensitivity to insurance risk.

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]

Disclosure: SIC 29 - Consensus

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]

Disclosure: SIC 29.6

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]

Disclosure: IFRS 2.44

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]

Disclosure: IAS 1.79

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]

Disclosure: IAS 40.77

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]

Disclosure: IFRS 7.24H a

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]

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

documentation

The disclosure of associates. [Refer: 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]

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

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]

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

documentation

The disclosure of subsidiaries. [Refer: 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]

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

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]

Disclosure: IFRS 12.7

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]

Disclosure: Effective 2023-01-01 IFRS 17.117

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]

Disclosure: IFRS 13.93 d

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]

Disclosure: IFRS 13.93 d

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]

Disclosure: IFRS 13.93 d

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: Entity's own equity instruments [member]]

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]

Disclosure: IFRS 13.93 d

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]

Disclosure: IFRS 13.93 d

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]

Disclosure: IFRS 13.93 d

documentation

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.

ifrs-full

DisclosureOfSubordinatedLiabilitiesExplanatory

text block

label

Disclosure of subordinated liabilities [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]

ifrs-full

DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

text block

label

Disclosure of significant accounting policies [text block]

Disclosure: IAS 1.117

documentation

The entire disclosure for significant accounting policies applied by the entity.

ifrs-full

DisclosureOfTaxReceivablesAndPayablesExplanatory

text block

label

Disclosure of tax receivables and payables [text block]

Common practice: IAS 1.10 e

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]

Disclosure: IAS 12.81 g

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]

Disclosure: IAS 12.81 g

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]

Disclosure: IFRS 2.45

documentation

The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]

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]

Disclosure: IFRS 2.45

documentation

Schedule disclosing information related to terms and conditions of share-based payment arrangements.

ifrs-full

DisclosureOfTradeAndOtherPayablesExplanatory

text block

label

Disclosure of trade and other payables [text block]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Common practice: IAS 1.10 e

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]

Disclosure: IFRS 15.120 b (i)

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]

Disclosure: IFRS 15.120 b (i)

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]

Disclosure: IAS 24.18

documentation

The disclosure of transactions between the entity and its related parties. [Refer: 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]

Disclosure: IAS 24.19

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]

Disclosure: IFRS 3.B64 l

documentation

The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: 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]

Disclosure: IFRS 3.B64 l

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]

Disclosure: IFRS 7 - Transfers of financial assets

documentation

The disclosure of transfers of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfTreasurySharesExplanatory

text block

label

Disclosure of treasury shares [text block]

Common practice: IAS 1.10 e

documentation

The disclosure of treasury shares. [Refer: Treasury shares]

ifrs-full

DisclosureOfTypesOfInsuranceContractsAbstract

label

Disclosure of types of insurance contracts [abstract]

ifrs-full

DisclosureOfTypesOfInsuranceContractsExplanatory

text block

label

Disclosure of types of insurance contracts [text block]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

DisclosureOfTypesOfInsuranceContractsLineItems

line items

label

Disclosure of types of insurance contracts [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

DisclosureOfTypesOfInsuranceContractsTable

table

label

Disclosure of types of insurance contracts [table]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

Schedule disclosing information related to types of insurance contracts.

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesAbstract

label

Disclosure of unconsolidated structured entities [abstract]

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesExplanatory

text block

label

Disclosure of unconsolidated structured entities [text block]

Disclosure: IFRS 12.B4 e

documentation

The disclosure of unconsolidated structured entities. [Refer: 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]

Disclosure: IFRS 12.B4 e

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]

Disclosure: IAS 8.29

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]

Disclosure: Effective 2023-01-01 IFRS 17.120

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]

Disclosure: Effective 2023-01-01 IFRS 17.120

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

DisclosuresAboutOverlayApproachAbstract

label

Disclosures about overlay approach [abstract]

ifrs-full

DisclosuresAboutTemporaryExemptionFromIFRS9Abstract

label

Disclosures about temporary exemption from IFRS 9 [abstract]

ifrs-full

DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions

text

label

Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions

Disclosure: IAS 24.23

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

Disclosure: IFRS 7.18 c

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]

Disclosure: IFRS 5 - Presentation and 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: Subsidiaries [member]]

ifrs-full

DiscountedCashFlowMember

member

label

Discounted cash flow [member]

Example: IFRS 13.B11 a, Example: IFRS 13.IE63

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

X instant, debit

label

Discounted unguaranteed residual value of assets subject to finance lease

Disclosure: IFRS 16.94

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]

Common practice: IFRS 13.93 d

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

X.XX instant

label

Discount rate used in current measurement of fair value less costs of disposal

Disclosure: IAS 36.130 f (iii)

documentation

The discount rate used in the current measurement of fair value less costs of disposal.

ifrs-full

DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal

X.XX instant

label

Discount rate used in previous measurement of fair value less costs of disposal

Disclosure: IAS 36.130 f (iii)

documentation

The discount rate used in the previous measurement of fair value less costs of disposal.

ifrs-full

DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

X.XX instant

label

Discount rate used to reflect time value of money, regulatory deferral account balances

Disclosure: IFRS 14.33 b

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 [member]]

ifrs-full

DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements

text

label

Discussion of impact that initial application of new IFRS is expected to have on financial statements

Example: IAS 8.31 e (i)

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]

Disclosure: IFRS 5 - Presentation and disclosure, Common practice: IFRS 5.38

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]

Example: IAS 10.22 a

documentation

This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwill

(X) duration, credit

label

Disposals and retirements, intangible assets and goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]

negatedTotalLabel

Total disposals and retirements, intangible assets and goodwill

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract

label

Disposals and retirements, intangible assets and goodwill [abstract]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Disposals and retirements, intangible assets other than goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]

negatedTotalLabel

Total disposals and retirements, intangible assets other than goodwill

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract

label

Disposals and retirements, intangible assets other than goodwill [abstract]

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipment

(X) duration, credit

label

Disposals and retirements, property, plant and equipment

Common practice: IAS 16.73 e

documentation

The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]

negatedTotalLabel

Total disposals and retirements, property, plant and equipment

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract

label

Disposals and retirements, property, plant and equipment [abstract]

ifrs-full

DisposalsBiologicalAssets

(X) duration, credit

label

Disposals, biological assets

Disclosure: IAS 41.50 c

documentation

The decrease in biological assets resulting from disposals. [Refer: Biological assets]

negatedLabel

Disposals, biological assets

ifrs-full

DisposalsIntangibleAssetsAndGoodwill

(X) duration, credit

label

Disposals, intangible assets and goodwill

Common practice: IAS 38.118 e (ii)

documentation

The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]

negatedLabel

Disposals, intangible assets and goodwill

ifrs-full

DisposalsIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Disposals, intangible assets other than goodwill

Disclosure: IAS 38.118 e (ii)

documentation

The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]

negatedLabel

Disposals, intangible assets other than goodwill

ifrs-full

DisposalsInvestmentProperty

(X) duration, credit

label

Disposals, investment property

Disclosure: IAS 40.76 c, Disclosure: IAS 40.79 d (iii)

documentation

The decrease in investment property resulting from disposals. [Refer: Investment property]

negatedLabel

Disposals, investment property

ifrs-full

DisposalsPropertyPlantAndEquipment

(X) duration, credit

label

Disposals, property, plant and equipment

Disclosure: IAS 16.73 e (ii)

documentation

The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]

negatedLabel

Disposals, property, plant and equipment

ifrs-full

DistributionAndAdministrativeExpense

X duration, debit

label

Distribution and administrative expense

Common practice: IAS 1.85

documentation

The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]

ifrs-full

DistributionCosts

(X) duration, debit

label

Distribution costs

Example: IAS 1.103, Disclosure: IAS 1.99

documentation

The amount of costs relating to the distribution of goods and services.

negatedLabel

Distribution costs

ifrs-full

DividendPayables

X instant, credit

label

Dividend payables

Common practice: IAS 1.55

documentation

The amount of dividends that the company has declared but not yet paid.

ifrs-full

DividendsClassifiedAsExpense

X duration, debit

label

Dividends classified as expense

Example: IAS 32.40

documentation

The amount of dividends classified as an expense.

ifrs-full

DividendsPaid

(X) duration, debit

label

Dividends recognised as distributions to owners

Disclosure: IAS 1.107

documentation

The amount of dividends recognised as distributions to owners.

negatedLabel

Dividends recognised as distributions to owners

ifrs-full

DividendsPaidClassifiedAsFinancingActivities

(X) duration, credit

label

Dividends paid, classified as financing activities

Disclosure: IAS 7.31

documentation

The cash outflow for dividends paid by the entity, classified as financing activities.

negatedTerseLabel

Dividends paid

ifrs-full

DividendsPaidClassifiedAsOperatingActivities

(X) duration, credit

label

Dividends paid, classified as operating activities

Disclosure: IAS 7.31

documentation

The cash outflow for dividends paid by the entity, classified as operating activities.

negatedTerseLabel

Dividends paid

ifrs-full

DividendsPaidOrdinaryShares

X duration, debit

label

Dividends paid, ordinary shares

Disclosure: IAS 34.16A f

documentation

The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

DividendsPaidOrdinarySharesPerShare

X.XX duration

label

Dividends paid, ordinary shares per share

Disclosure: IAS 34.16A f

documentation

The amount of dividends paid per ordinary share.

ifrs-full

DividendsPaidOtherShares

X duration, debit

label

Dividends paid, other shares

Disclosure: IAS 34.16A f

documentation

The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

DividendsPaidOtherSharesPerShare

X.XX duration

label

Dividends paid, other shares per share

Disclosure: IAS 34.16A f

documentation

The amount of dividends paid per other share.

ifrs-full

DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities

X duration, credit

label

Dividends paid to equity holders of parent, classified as financing activities

Common practice: IAS 7.17

documentation

The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.

ifrs-full

DividendsPaidToNoncontrollingInterests

X duration, credit

label

Dividends paid to non-controlling interests

Disclosure: IFRS 12.B10 a

documentation

The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities

X duration, credit

label

Dividends paid to non-controlling interests, classified as financing activities

Common practice: IAS 7.17

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

X instant, credit

label

Dividends payable, non-cash assets distributions

Disclosure: IFRIC 17.16 a

documentation

The amount of dividends payable by means of the distribution of non-cash assets to owners.

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

X duration

label

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

Disclosure: IAS 10.13, Disclosure: IAS 1.137 a

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.

commentaryGuidance

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

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare

X.XX duration

label

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

Disclosure: IAS 1.137 a

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

X duration, debit

label

Dividends received

Disclosure: IFRS 12.B12 a

documentation

The amount of dividends received.

ifrs-full

DividendsReceivedClassifiedAsInvestingActivities

X duration, debit

label

Dividends received, classified as investing activities

Disclosure: IAS 7.31

documentation

The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]

terseLabel

Dividends received

ifrs-full

DividendsReceivedClassifiedAsOperatingActivities

X duration, debit

label

Dividends received, classified as operating activities

Disclosure: IAS 7.31

documentation

The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]

terseLabel

Dividends received

ifrs-full

DividendsReceivedFromAssociatesClassifiedAsInvestingActivities

X duration, debit

label

Dividends received from associates, classified as investing activities

Common practice: IAS 7.16

documentation

The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]

ifrs-full

DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities

X duration, debit

label

Dividends received from investments accounted for using equity method, classified as investing activities

Common practice: IAS 7.16

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

X duration, debit

label

Dividends received from joint ventures, classified as investing activities

Common practice: IAS 7.16

documentation

The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]

ifrs-full

DividendsRecognisedAsDistributionsToNoncontrollingInterests

X duration, debit

label

Dividends recognised as distributions to non-controlling interests

Common practice: IAS 1.106 d

documentation

The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParent

X duration, debit

label

Dividends recognised as distributions to owners of parent

Common practice: IAS 1.106 d

documentation

The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear

X duration, debit

label

Dividends recognised as distributions to owners of parent, relating to current year

Common practice: IAS 1.106 d

documentation

The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears

X duration, debit

label

Dividends recognised as distributions to owners of parent, relating to prior years

Common practice: IAS 1.106 d

documentation

The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersPerShare

X.XX duration

label

Dividends recognised as distributions to owners per share

Disclosure: IAS 1.107

documentation

The amount, per share, of dividends recognised as distributions to owners.

ifrs-full

DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod

X duration, credit

label

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period

Disclosure: IFRS 7.11A d

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

X duration, credit

label

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period

Disclosure: IFRS 7.11A d

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

Disclosure: IAS 1.138 a

documentation

The country of domicile of the entity. [Refer: Country of domicile [member]]

ifrs-full

DonationsAndSubsidiesExpense

X duration, debit

label

Donations and subsidies expense

Common practice: IAS 1.112 c

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]

Disclosure: IAS 33.66

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]

Disclosure: IAS 33.66

documentation

Schedule disclosing information related to earnings per share.

ifrs-full

EffectiveDateOfRevaluationRightofuseAssets

text

label

Effective date of revaluation, right-of-use assets

Disclosure: IFRS 16.57

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

Disclosure: IAS 38.124 a (i)

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

Disclosure: IAS 16.77 a

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

X.XX instant

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

Disclosure: IFRS 7.42N a

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

X.XX instant

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

Disclosure: IFRS 7.42N a

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

X.XX instant

label

Effective interest rate of financial assets reclassified out of available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.12A f

documentation

The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]

ifrs-full

EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

X.XX instant

label

Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12A f

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]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

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]

Disclosure: Effective 2023-01-01 IFRS 17.113 b

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]

Disclosure: IAS 19.140 a (iii)

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 [member]]

ifrs-full

EffectOfExchangeRateChangesOnCashAndCashEquivalents

X duration, debit

label

Effect of exchange rate changes on cash and cash equivalents

Disclosure: IAS 7.25, Disclosure: IAS 7.28

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

EffectOfOverlayApproachReclassificationAxis

axis

label

Effect of overlay approach reclassification [axis]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

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

EffectOfOverlayApproachReclassificationMember

member

label

Effect of overlay approach reclassification [member]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

This member stands for the effect of the overlay approach reclassification.

ifrs-full

EffectOfTransitionToIFRSsMember

member

label

Effect of transition to IFRSs [member]

Disclosure: IFRS 1.24

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.112

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

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]

Example: IFRS 14.33, Example: IFRS 14.IE2

documentation

This member stands for an entity’s activity related to distribution of electricity.

ifrs-full

EliminationOfIntersegmentAmountsMember

member

label

Elimination of intersegment amounts [member]

Example: IFRS 8.28, Example: IFRS 8.IG4

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

X duration, debit

label

Employee benefits expense

Example: IAS 1.102, Disclosure: IAS 1.104, Disclosure: IAS 1.99

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.

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.

totalLabel

Total employee benefits expense

negatedLabel

Employee benefits expense

ifrs-full

EmployeeContributions

X duration, credit

label

Employee contributions

Disclosure: IAS 26.35 b (ii)

documentation

The amount of employee contributions to retirement benefit plans.

ifrs-full

EmployerContributions

X duration, credit

label

Employer contributions

Disclosure: IAS 26.35 b (i)

documentation

The amount of employer contributions to retirement benefit plans.

ifrs-full

EnergyExpense

X duration, debit

label

Energy expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from the consumption of energy.

ifrs-full

EnergyTransmissionCharges

X duration, debit

label

Energy transmission charges

Common practice: IAS 1.112 c

documentation

The amount of charges related to transmission of energy.

ifrs-full

EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember

member

label

Entering into significant commitments or contingent liabilities [member]

Example: IAS 10.22 i

documentation

This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

EntitysOwnEquityInstrumentsMember

member [default]

label

Entity's own equity instruments [member]

Disclosure: IFRS 13.93

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

EntitysTotalForAssociatesMember

member [default]

label

Entity's total for associates [member]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

This member stands for the standard value for the 'Associates' axis if no other member is used.

ifrs-full

EntitysTotalForBusinessCombinationsMember

member [default]

label

Entity's total for business combinations [member]

Disclosure: IFRS 3.B64, Disclosure: IFRS 3.B67

documentation

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

ifrs-full

EntitysTotalForCashgeneratingUnitsMember

member [default]

label

Entity's total for cash-generating units [member]

Disclosure: IAS 36.134, Disclosure: IAS 36.135

documentation

This member stands for the standard value for the 'Cash-generating units' axis if no other member is used.

ifrs-full

EntitysTotalForConsolidatedStructuredEntitiesMember

member [default]

label

Entity's total for consolidated structured entities [member]

Disclosure: IFRS 12 - Nature of the risks associated with an entity's interests in consolidated structured entities

documentation

This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.

ifrs-full

EntitysTotalForExternalCreditGradesMember

member [default]

label

Entity's total for external credit grades [member]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a

documentation

This member stands for the standard value for the 'External credit grades' axis if no other member is used.

ifrs-full

EntitysTotalForImpairmentOfFinancialAssetsMember

member [default]

label

Entity's total for impairment of financial assets [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.37

documentation

This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.

ifrs-full

EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember

member [default]

label

Entity's total for individual assets or cash-generating units [member]

Disclosure: IAS 36.130

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

EntitysTotalForInternalCreditGradesMember

member [default]

label

Entity's total for internal credit grades [member]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b

documentation

This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.

ifrs-full

EntitysTotalForJointOperationsMember

member [default]

label

Entity's total for joint operations [member]

Disclosure: IFRS 12.B4 c

documentation

This member stands for the standard value for the 'Joint operations' axis if no other member is used.

ifrs-full

EntitysTotalForJointVenturesMember

member [default]

label

Entity's total for joint ventures [member]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

documentation

This member stands for the standard value for the 'Joint ventures' axis if no other member is used.

ifrs-full

EntitysTotalForProbabilityOfDefaultMember

member [default]

label

Entity's total for probability of default [member]

Example: IFRS 7.35M, Example: IFRS 7.IG20C

documentation

This member stands for the standard value for the 'Probability of default' axis if no other member is used.

ifrs-full

EntitysTotalForRelatedPartiesMember

member [default]

label

Entity's total for related parties [member]

Disclosure: IAS 24.19

documentation

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

ifrs-full

EntitysTotalForSegmentConsolidationItemsMember

member [default]

label

Entity's total for segment consolidation items [member]

Disclosure: IFRS 8.28

documentation

This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.

ifrs-full

EntitysTotalForSubsidiariesMember

member [default]

label

Entity's total for subsidiaries [member]

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

documentation

This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.

ifrs-full

EntitysTotalForUnconsolidatedStructuredEntitiesMember

member [default]

label

Entity's total for unconsolidated structured entities [member]

Disclosure: IFRS 12.B4 e

documentation

This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.

ifrs-full

EntitysTotalForUnconsolidatedSubsidiariesMember

member [default]

label

Entity's total for unconsolidated subsidiaries [member]

Disclosure: IFRS 12.19B

documentation

This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.

ifrs-full

Equity

X instant, credit

label

Equity

Disclosure: IAS 1.55, Disclosure: IAS 1.78 e, Disclosure: IFRS 1.24 a, Disclosure: IFRS 1.32 a (i), Disclosure: IFRS 13.93 a, Disclosure: IFRS 13.93 b, Disclosure: IFRS 13.93 e

documentation

The amount of residual interest in the assets of the entity after deducting all its liabilities.

totalLabel

Total equity

periodStartLabel

Equity at beginning of period

periodEndLabel

Equity at end of period

ifrs-full

EquityAbstract

label

Equity [abstract]

ifrs-full

EquityAndLiabilities

X instant, credit

label

Equity and liabilities

Disclosure: IAS 1.55

documentation

The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]

totalLabel

Total equity and liabilities

ifrs-full

EquityAndLiabilitiesAbstract

label

Equity and liabilities [abstract]

ifrs-full

EquityAttributableToOwnersOfParent

X instant, credit

label

Equity attributable to owners of parent

Disclosure: IAS 1.54 r

documentation

The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.

totalLabel

Total equity attributable to owners of parent

ifrs-full

EquityAttributableToOwnersOfParentMember

member

label

Equity attributable to owners of parent [member]

Disclosure: IAS 1.106

documentation

This member stands for equity attributable to the owners of the parent.

ifrs-full

EquityInstrumentsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Equity instruments, amount contributed to fair value of plan assets

Example: IAS 19.142 b

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 [member]]

ifrs-full

EquityInstrumentsHeld

X instant, debit

label

Equity instruments held

Common practice: IAS 1.55

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

EquityInstrumentsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Equity instruments, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 b

documentation

The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]

ifrs-full

EquityInterestsOfAcquirer

X instant, credit

label

Equity interests of acquirer

Disclosure: IFRS 3.B64 f (iv)

documentation

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

ifrs-full

EquityInvestmentsMember

member

label

Equity investments [member]

Example: IFRS 7.6, Example: IFRS 7.IG40B

documentation

This member stands for investments in equity instruments.

ifrs-full

EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances

X instant, credit

label

Equity, liabilities and regulatory deferral account credit balances

Disclosure: IFRS 14.21

documentation

The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]

ifrs-full

EquityMember

member

label

Equity [member]

Disclosure: IAS 1.106

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

EquityPriceRiskMember

member

label

Equity price risk [member]

Example: IFRS 7.40 a, Example: IFRS 7.IG32

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: Financial instruments, class [member]]

ifrs-full

EquityReclassifiedIntoFinancialLiabilities

X duration

label

Equity reclassified into financial liabilities

Disclosure: IAS 1.80A

documentation

The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]

commentaryGuidance

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

ifrs-full

EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

X duration, debit

label

Estimated cash flows of financial assets reclassified out of available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.12A f

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

X duration, debit

label

Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12A f

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

X instant, credit

label

Estimated financial effect, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j (i)

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: Contingent liabilities [member]]

ifrs-full

EstimatedFinancialEffectOfContingentAssets

X instant, debit

label

Estimated financial effect of contingent assets

Disclosure: IAS 37.89

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

X instant, credit

label

Estimated financial effect of contingent liabilities

Disclosure: IAS 37.86 a

documentation

The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan

X duration, credit

label

Estimate of benefit payments expected to be paid from defined benefit plan

Example: IAS 19.147 c

documentation

The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [member]; Maturity [axis]]

ifrs-full

EstimateOfContributionsExpectedToBePaidToPlan

X duration, credit

label

Estimate of contributions expected to be paid to plan for next annual reporting period

Disclosure: IAS 19.147 b, Disclosure: IAS 19.148 d (iii)

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 [member]]

ifrs-full

EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

label

Estimate of undiscounted claims that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.130

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]

Disclosure: Effective 2023-01-01 IFRS 17.100 c (i), Disclosure: Effective 2023-01-01 IFRS 17.101 a

documentation

This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]

ifrs-full

EstimatesOfPresentValueOfFutureCashInflowsMember

member

label

Estimates of present value of future cash inflows [member]

Disclosure: Effective 2023-01-01 IFRS 17.107 b

documentation

This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities

X instant, credit

label

Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities

Disclosure: Effective 2023-01-01 IFRS 17.132 b (ii)

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]

Disclosure: Effective 2023-01-01 IFRS 17.107 a

documentation

This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember

member

label

Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]

Disclosure: Effective 2023-01-01 IFRS 17.107 a

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]

Disclosure: Effective 2023-01-01 IFRS 17.107 a

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

EventsOfReclassificationOfFinancialAssetsAxis

axis

label

Events of reclassification of financial assets [axis]

Disclosure: IFRS 7.12B

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

EventsOfReclassificationOfFinancialAssetsMember

member [default]

label

Events of reclassification of financial assets [member]

Disclosure: IFRS 7.12B

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

X instant, credit

label

Excise tax payables

Common practice: IAS 1.78

documentation

The amount of payables related to excise tax.

ifrs-full

ExercisePriceOfOutstandingShareOptions2019

X.XX instant

label

Exercise price of outstanding share options

Disclosure: IFRS 2.45 d

documentation

The exercise price of outstanding share options.

ifrs-full

ExercisePriceShareOptionsGranted2019

X.XX duration

label

Exercise price, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The exercise price of share options granted.

ifrs-full

ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments

X duration, credit

label

Expected cash outflow on redemption or repurchase of puttable financial instruments

Disclosure: IAS 1.136A c

documentation

The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]

ifrs-full

ExpectedCreditLossesCollectivelyAssessedMember

member

label

Expected credit losses collectively assessed [member]

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

documentation

This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]

ifrs-full

ExpectedCreditLossesIndividuallyAssessedMember

member

label

Expected credit losses individually assessed [member]

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

documentation

This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]

ifrs-full

ExpectedCreditLossRate

X.XX instant

label

Expected credit loss rate

Example: IFRS 7.35N, Example: IFRS 7.IG20D

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

X.XX duration

label

Expected dividend as percentage, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The percentage of an expected dividend used to calculate the fair value of share options granted.

ifrs-full

ExpectedDividendShareOptionsGranted

X duration

label

Expected dividend, share options granted

Disclosure: IFRS 2.47 a (i)

documentation

The amount of an expected dividend used to calculate the fair value of share options granted.

commentaryGuidance

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

ifrs-full

ExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

label

Expected reimbursement, contingent liabilities in business combination

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

documentation

The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

ExpectedReimbursementOtherProvisions

X instant, debit

label

Expected reimbursement, other provisions

Disclosure: IAS 37.85 c

documentation

The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]

ifrs-full

ExpenseArisingFromExplorationForAndEvaluationOfMineralResources

X duration, debit

label

Expense arising from exploration for and evaluation of mineral resources

Disclosure: IFRS 6.24 b

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

ExpenseArisingFromInsuranceContracts

X duration, debit

label

Expense arising from insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b

documentation

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

ifrs-full

ExpenseByNature

X duration, debit

label

Expenses, by nature

Disclosure: IAS 1.99

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.

totalLabel

Total expenses, by nature

ifrs-full

ExpenseByNatureAbstract

label

Expenses by nature [abstract]

ifrs-full

ExpenseDueToUnwindingOfDiscountOnProvisions

X duration, debit

label

Expense arising from passage of time on other provisions

Common practice: IAS 1.112 c

documentation

The amount of expense recognised due to the unwinding of the discount on provisions other than provisions from employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]

ifrs-full

ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld

X duration, debit

label

Expense for policyholder claims and benefits, without reduction for reinsurance held

Example: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 c

documentation

The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.

ifrs-full

ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

X duration, debit

label

Expense from cash-settled share-based payment transactions

Common practice: IAS 1.112 c

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

X duration, debit

label

Expense from continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42G b

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

X instant, debit

label

Expense from continuing involvement in derecognised financial assets cumulatively recognised

Disclosure: IFRS 7.42G b

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

X duration, debit

label

Expense from equity-settled share-based payment transactions

Disclosure: IFRS 2.51 a

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

X duration, debit

label

Expense from share-based payment transactions

Disclosure: IFRS 2.51 a

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.

totalLabel

Total expense from share-based payment transactions

ifrs-full

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract

label

Expense from share-based payment transactions [abstract]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsWithEmployees

X duration, debit

label

Expense from share-based payment transactions with employees

Common practice: IAS 1.112 c

documentation

The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees

X duration, debit

label

Expense from share-based payment transactions with parties other than employees

Common practice: IAS 1.112 c

documentation

The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 d

documentation

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

ExpenseOfRestructuringActivities

X duration, debit

label

Expense of restructuring activities

Disclosure: IAS 1.98 b

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

X duration, debit

label

Expense recognised during period for bad and doubtful debts for related party transaction

Disclosure: IAS 24.18 d

documentation

The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]

ifrs-full

ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed

X duration, debit

label

Expense relating to leases of low-value assets for which recognition exemption has been used

Disclosure: IFRS 16.53 d

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

X duration, debit

label

Expense relating to short-term leases for which recognition exemption has been used

Disclosure: IFRS 16.53 c

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

X duration, debit

label

Expense relating to variable lease payments not included in measurement of lease liabilities

Disclosure: IFRS 16.53 e

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

ExpensesArisingFromReinsuranceHeld

X duration, debit

label

Expenses arising from reinsurance held

Example: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 d

documentation

The amount of expenses relating to reinsurance contracts held.

ifrs-full

ExpensesFromAllocationOfPremiumsPaidToReinsurer

(X) duration, debit

label

Expenses from allocation of premiums paid to reinsurer

Disclosure: Effective 2023-01-01 IFRS 17.86

documentation

The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]

negatedLabel

Expenses from allocation of premiums paid to reinsurer

ifrs-full

ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, debit

label

Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

X duration, debit

label

Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

Disclosure: SIC 29.6 e

documentation

The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]

ifrs-full

ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements

text block

label

Description of accounting policies and methods of computation followed in interim financial statements [text block]

Disclosure: IAS 34.16A a

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

ExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerShare

text

label

Explanation of adjustments between denominators used to calculate basic and diluted earnings per share

Disclosure: IAS 33.70 b

documentation

The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.

ifrs-full

ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation

text

label

Explanation of adjustments that would be necessary to achieve fair presentation

Disclosure: IAS 1.23 b

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

Disclosure: IFRS 3.B64 n (i)

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

ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach

text

label

Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L d

documentation

The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.

ifrs-full

ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration

text

label

Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration

Disclosure: IFRS 3.B67 b (ii)

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: Business combinations [member]]

ifrs-full

ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration

text

label

Explanation of any changes in recognised amounts of contingent consideration

Disclosure: IFRS 3.B67 b (i)

documentation

The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]

ifrs-full

ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue

text

label

Explanation of assets acquired by way of government grant and initially recognised at fair value

Disclosure: IAS 38.122 c (iii)

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

Disclosure: IAS 1.125, Disclosure: IFRIC 14.10

documentation

The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.

ifrs-full

ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities

text

label

Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 c

documentation

The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.

ifrs-full

ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

text

label

Explanation of basis of preparation of unadjusted comparative information

Disclosure: IAS 16.80A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27

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

Disclosure: IAS 10.17

documentation

The explanation of who authorised the financial statements for issue.

ifrs-full

ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

text

label

Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C c (iii)

documentation

The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

ifrs-full

ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

text

label

Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39D c

documentation

The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

ifrs-full

ExplanationOfChangeInBusinessModelForManagingFinancialAssets

text

label

Explanation of change in business model for managing financial assets

Disclosure: IFRS 7.12B b

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

Disclosure: IAS 1.51 a

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

Disclosure: IAS 12.81 d

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

Disclosure: IAS 26.36 g

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

Disclosure: IAS 40.75 h

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]

Disclosure: IFRS 7.35F

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

Disclosure: IAS 1.20 b, Disclosure: IAS 1.20 c

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

ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4

text

label

Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L c

documentation

The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.

ifrs-full

ExplanationOfDetailsOfAnyInvestmentInEmployer

text

label

Explanation of details of any investment in employer

Disclosure: IAS 26.35 a (iv)

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

Disclosure: IAS 24.18 b (ii)

documentation

The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; 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

Disclosure: IAS 26.35 a (iii)

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]

Disclosure: IFRS 16.C12 b

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

Disclosure: IFRS 2.48

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

Disclosure: IAS 40.78 d (i)

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

Disclosure: IAS 41.56 c

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

ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities

text

label

Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities

Disclosure: Expiry date 2023-01-01 IFRS 4.37 d

documentation

The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.

ifrs-full

ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod

text

label

Explanation of effect of changes in composition of entity during interim period

Disclosure: IAS 34.16A i

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: Business combinations [member]; Discontinued operations [member]; 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

Disclosure: IFRS 5.42

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

Disclosure: IFRS 5.42

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]

Disclosure: IFRS 2.50

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]

Disclosure: IFRS 2.50

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

Disclosure: IFRS 1.23, Disclosure: IFRS 1.25

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

Disclosure: IFRS 1.23

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

Disclosure: IFRS 1.23

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]

Disclosure: IFRS 15.117

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 [member]; Contract assets; Contract liabilities]

ifrs-full

ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

text

label

Explanation of estimated financial effect, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j (i)

documentation

The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

ExplanationOfEstimatedFinancialEffectOfContingentAssets

text

label

Explanation of estimated financial effect of contingent assets

Disclosure: IAS 37.89

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

Disclosure: IAS 1.25

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

Disclosure: IFRS 12.16

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: Subsidiaries [member]; 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

Disclosure: Expiry date 2023-01-01 IFRS 7.12A c

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

Disclosure: IFRS 5.41 b

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

Disclosure: IAS 36.135

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]; 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

Disclosure: IAS 36.135

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]; 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

Disclosure: IAS 10.17

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

Disclosure: Expiry date 2023-01-01 IFRS 7.30 e

documentation

The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]

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

Disclosure: IAS 29.39 a

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

Disclosure: IFRS 1.28

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

Disclosure: IFRS 3.B64 g (iii)

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

Disclosure: IAS 1.79 a (iii)

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

Disclosure: IFRS 3.61

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: Business combinations [member]]

ifrs-full

ExplanationOfFinancialEffectOfContingentLiabilities

text

label

Explanation of estimated financial effect of contingent liabilities

Disclosure: IAS 37.86 a

documentation

The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

ExplanationOfFinancialEffectOfDepartureFromIFRS

text

label

Explanation of financial effect of departure from IFRS

Disclosure: IAS 1.20 d

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]

Disclosure: IAS 10.21 b

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

Disclosure: IFRS 3.B67 e

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: 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

Disclosure: IFRS 12.19 b

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: Subsidiaries [member]]

ifrs-full

ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

text

label

Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship

Disclosure: IFRS 7.23E

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

Disclosure: IFRS 1.31C

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

Disclosure: Effective 2023-01-01 IFRS 17.115

documentation

The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]

ifrs-full

ExplanationOfHowRateRegulatorIsRelated

text

label

Explanation of how rate regulator is related

Disclosure: IFRS 14.30 b

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

Disclosure: IFRS 7.35I

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

Disclosure: IFRS 15.117

documentation

The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]

ifrs-full

ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment

text block

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]

Disclosure: IAS 36.130 d (ii)

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

Disclosure: IAS 16.77 b

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]

Disclosure: IFRS 7.42P

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]

Disclosure: IFRS 7.35G

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)

Disclosure: Effective 2023-01-01 IFRS 17.110

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

Disclosure: IFRS 8.23

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

Disclosure: IAS 7.43

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

Disclosure: IFRS 16.57

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

Disclosure: IAS 34.16A e

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

Disclosure: IAS 36.131 a

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

Disclosure: IAS 36.130 a, Disclosure: IAS 36.131 b

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

Disclosure: IAS 1.122

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

Disclosure: IAS 34.16A h

documentation

The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.

ifrs-full

ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements

text block

label

Explanation of measurement bases used in preparing financial statements [text block]

Disclosure: IAS 1.117 a

documentation

The explanation of the measurement basis (or bases) 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]

Disclosure: Effective 2023-01-01 IFRS 17.129 a

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

Disclosure: Effective 2023-01-01 IFRS 17.118

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

Disclosure: IFRS 2.47 c (i)

documentation

The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]

ifrs-full

ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations

text

label

Explanation of nature and adjustments to amounts previously presented in discontinued operations

Disclosure: IFRS 5.35

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

Disclosure: IAS 34.16A d

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

Disclosure: IAS 34.16A c

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

Disclosure: IAS 24.26 b (i)

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

Disclosure: SIC 29.6 c (iii)

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 [member]; 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

Disclosure: SIC 29.6 c (iv)

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 [member]]

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices

text

label

Explanation of nature and extent of obligations to provide or rights to expect provision of services

Disclosure: SIC 29.6 c (ii)

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 [member]]

ifrs-full

ExplanationOfNatureAndExtentOfOtherRightsAndObligations

text

label

Explanation of nature and extent of other rights and obligations

Disclosure: SIC 29.6 c (vi)

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 [member]]

ifrs-full

ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions

text

label

Explanation of nature and extent of renewal and termination options

Disclosure: SIC 29.6 c (v)

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 [member]]

ifrs-full

ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets

text

label

Explanation of nature and extent of rights to use specified assets

Disclosure: SIC 29.6 c (i)

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 [member]]

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

Disclosure: IAS 1.23 a

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

Disclosure: IFRS 8.32, Disclosure: IFRS 8.33

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 [member]; Revenue]

ifrs-full

ExplanationOfNotAppliedNewStandardsOrInterpretations

text

label

Explanation of new standards or interpretations not applied

Disclosure: IAS 8.30 a

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

Disclosure: Effective 2023-01-01 IFRS 17.129 b

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

Disclosure: IAS 36.134 d (iii), Disclosure: IAS 36.134 e (iii)

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: Cash-generating units [member]]

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilities

text

label

Explanation of possibility of reimbursement, contingent liabilities

Disclosure: IAS 37.86 c

documentation

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination

text

label

Explanation of possibility of reimbursement, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j (i)

documentation

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset

Disclosure: IAS 37.92

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

Disclosure: IAS 37.92

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: Contingent liabilities [member]]

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingProvision

text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision

Disclosure: IAS 37.92

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

Example: IFRS 7.B8D

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

Disclosure: IFRS 15.C8 b

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

Disclosure: IFRS 1.23B

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

Disclosure: IAS 8.49 d

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

Disclosure: IAS 8.28 h, Disclosure: IAS 8.29 e

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

Disclosure: Effective 2023-01-01 IFRS 17.132 c

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

Disclosure: Effective 2023-01-01 IFRS 17.110

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

Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii)

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 [member]; Financial assets]

ifrs-full

ExplanationOfRelationshipsBetweenParentsAndEntity

text

label

Explanation of relationships between parent and subsidiaries

Disclosure: IAS 24.13

documentation

The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

text

label

Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity

Disclosure: IFRS 12.19G

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]; Subsidiaries [member]; Unconsolidated structured entities [member]]

ifrs-full

ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets

text

label

Explanation of restrictions on distribution of revaluation surplus for intangible assets

Disclosure: IAS 38.124 b

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

Disclosure: IAS 40.75 g

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]

Disclosure: IFRS 7.22A

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

Disclosure: IAS 34.16A b

documentation

The explanatory comments about the seasonality or cyclicality of interim operations.

ifrs-full

ExplanationOfShareOptionsInSharebasedPaymentArrangement

text

label

Description of share-based payment arrangement

Disclosure: IFRS 2.45 a

documentation

The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]

ifrs-full

ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory

text block

label

Explanation of significant changes in contract assets and contract liabilities [text block]

Disclosure: IFRS 15.118

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]

Disclosure: IFRS 16.93

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

Disclosure: IAS 41.57 c

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

Disclosure: SIC 29.6 b

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 [member]]

ifrs-full

ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction

text

label

Explanation of terms and conditions of outstanding balances for related party transaction

Disclosure: IAS 24.18 b (i)

documentation

The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]

ifrs-full

ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

label

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

Disclosure: IFRS 3.B64 l (i), Disclosure: IFRS 3.B64 l, Disclosure: IFRS 3.B64 m

documentation

The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

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

Disclosure: IFRS 7.11A e

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

Disclosure: IAS 20.39 c

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

Disclosure: IAS 36.134 f (ii), Disclosure: IAS 36.135 e (ii)

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: 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

Disclosure: IFRS 15.120 b (ii)

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

Disclosure: IFRS 15.122

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

Disclosure: IFRS 7.19

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

Disclosure: IAS 24.26

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

Disclosure: IFRS 7.15 b

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

Disclosure: IAS 26.36 d

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

Disclosure: IFRS 15.122

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

Disclosure: Effective 2023-01-01 IFRS 17.C33 c

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

Disclosure: IAS 40.78 b

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

ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices

text

label

Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services

Disclosure: IFRS 15.124 b

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

Disclosure: IFRS 1.33

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

Disclosure: IFRS 7.42G c (i)

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

Disclosure: IFRS 3.B66

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: Business combinations [member]]

ifrs-full

ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost

text

label

Explanation of why fair value becomes reliable for biological assets previously measured at cost

Disclosure: IAS 41.56 b

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

Disclosure: IAS 41.54 b

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

Disclosure: IAS 40.79 e (ii)

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

Disclosure: IAS 1.25

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]

Common practice: IAS 36.127

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

X instant, credit

label

Exposure to credit risk on loan commitments and financial guarantee contracts

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M

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]]

periodStartLabel

Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period

periodEndLabel

Exposure to credit risk on loan commitments and financial guarantee contracts at end of period

ifrs-full

ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17

X instant

label

Exposure to risk that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.125 a

documentation

The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.

commentaryGuidance

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

ifrs-full

ExpropriationOfMajorAssetsByGovernmentMember

member

label

Expropriation of major assets by government [member]

Example: IAS 10.22 c

documentation

This member stands for expropriation of major assets by government. [Refer: Government [member]]

ifrs-full

ExternalCreditGradesAxis

axis

label

External credit grades [axis]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a

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

ExternalCreditGradesMember

member

label

External credit grades [member]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG24 a

documentation

This member stands for credit grades that have been provided by external rating agencies.

ifrs-full

FactoringOfReceivablesMember

member

label

Factoring of receivables [member]

Example: IFRS 7.B33

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

Disclosure: IFRS 8.22 a

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 [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]

ifrs-full

FairValueAsDeemedCostAxis

axis

label

Fair value as deemed cost [axis]

Disclosure: IFRS 1.30

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

X duration, credit

label

Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified

Disclosure: IFRS 7.12D b

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

X 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

Disclosure: IFRS 7.42M b

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

X 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

Disclosure: IFRS 7.42M b

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

X 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

Disclosure: IFRS 7.42M b

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

X duration, credit

label

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

X duration, credit

label

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

Disclosure: Expiry date 2023-01-01 IFRS 7.12A d

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

X 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

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

X 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

Disclosure: Expiry date 2023-01-01 IFRS 7.12A d

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

X duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified

Disclosure: IFRS 7.12D b

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]

Disclosure: IAS 39.86 a, Disclosure: IFRS 7.24A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C

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: Hedges [member]]

ifrs-full

FairValueModelMember

member

label

Fair value model [member]

Disclosure: IAS 40.32A

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

X instant, debit

label

Fair value of acquired receivables

Disclosure: IFRS 3.B64 h (i)

documentation

The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]

ifrs-full

FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, debit

label

Fair value of assets representing continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E b

documentation

The fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

FairValueOfAssociatedFinancialLiabilities

(X) instant, credit

label

Fair value of associated financial liabilities

Disclosure: IFRS 7.42D d

documentation

The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

negatedLabel

Fair value of associated financial liabilities

ifrs-full

FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost

X 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

Disclosure: IFRS 7.12D a

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

X instant, debit

label

Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9

Disclosure: IFRS 7.42M a

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

X instant, debit

label

Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category

Disclosure: IFRS 7.12D a

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

X 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

Disclosure: IFRS 7.42M a

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

X 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

Disclosure: IFRS 7.24G c

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]; Financial instruments, class [member]]

ifrs-full

FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities

X 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

Disclosure: IFRS 7.24G c

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]; Financial instruments, class [member]]

ifrs-full

FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9

X instant, credit

label

Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9

Disclosure: IFRS 7.42M a

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

FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished

X instant, debit

label

Fair value of investments in joint ventures for which there are quoted market prices

Disclosure: IFRS 12.21 b (iii)

documentation

The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures reported in separate financial statements]

ifrs-full

FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished

X instant, debit

label

Fair value of investments in associates for which there are quoted market prices

Disclosure: IFRS 12.21 b (iii)

documentation

The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates reported in separate financial statements]

ifrs-full

FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.11A c, Disclosure: IFRS 7.8 h

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

X instant, debit

label

Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition

Disclosure: IFRS 7.11B b

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

X instant, credit

label

Fair value of liabilities representing continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E b

documentation

The fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount

X instant, debit

label

Fair value of property, plant and equipment materially different from carrying amount

Example: IAS 16.79 d

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

X instant, debit

label

Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status

Disclosure: IFRS 12.9B a

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]; Subsidiaries [member]]

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety

X instant, debit

label

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

Disclosure: IFRS 7.42D d

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]

netLabel

Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract

label

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]

ifrs-full

FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety

X instant, debit

label

Fair value of transferred financial assets that are not derecognised in their entirety

Disclosure: IFRS 7.42D d

documentation

The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

ifrs-full

FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures

X instant, debit

label

Fair value of underlying items for contracts with direct participation features

Disclosure: Effective 2023-01-01 IFRS 17.111

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

(X) duration, debit

label

Fee and commission expense

Common practice: IAS 1.85

documentation

The amount of expense relating to fees and commissions.

negatedTotalLabel

Total fee and commission expense

ifrs-full

FeeAndCommissionExpenseAbstract

label

Fee and commission expense [abstract]

ifrs-full

FeeAndCommissionIncome

X duration, credit

label

Fee and commission income

Common practice: IAS 1.85

documentation

The amount of income relating to fees and commissions.

totalLabel

Total fee and commission income

ifrs-full

FeeAndCommissionIncomeAbstract

label

Fee and commission income [abstract]

ifrs-full

FeeAndCommissionIncomeExpense

X duration, credit

label

Fee and commission income (expense)

Common practice: IAS 1.85

documentation

The amount of income or expense relating to fees and commissions.

netLabel

Net fee and commission income (expense)

ifrs-full

FeeAndCommissionIncomeExpenseAbstract

label

Fee and commission income (expense) [abstract]

ifrs-full

FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

X duration, debit

label

Fee expense arising from financial liabilities not at fair value through profit or loss

Disclosure: IFRS 7.20 c (i)

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

X duration, credit

label

Fee income arising from financial assets not at fair value through profit or loss

Disclosure: IFRS 7.20 c (i)

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

X duration, credit

label

Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.20 c (i)

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

X duration, credit

label

Fee income (expense) arising from trust and fiduciary activities

Disclosure: IFRS 7.20 c (ii)

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]

Example: IAS 19.138 b

documentation

This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

ifrs-full

FinanceCosts

(X) duration, debit

label

Finance costs

Disclosure: IAS 1.82 b

documentation

The amount of costs associated with financing activities of the entity.

negatedLabel

Finance costs

ifrs-full

FinanceCostsPaidClassifiedAsOperatingActivities

X duration, credit

label

Finance costs paid, classified as operating activities

Common practice: IAS 7.31

documentation

The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]

ifrs-full

FinanceIncome

X duration, credit

label

Finance income

Common practice: IAS 1.85

documentation

The amount of income associated with interest and other financing activities of the entity.

ifrs-full

FinanceIncomeCost

X duration, credit

label

Finance income (cost)

Common practice: IAS 1.85

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

X duration, credit

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90

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

X duration, credit

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90

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

X duration, credit

label

Finance income (expenses) from reinsurance contracts held recognised in profit or loss

Disclosure: Effective 2023-01-01 IAS 1.82 bc, Disclosure: Effective 2023-01-01 IFRS 17.82

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

X duration, credit

label

Finance income on net investment in finance lease

Disclosure: IFRS 16.90 a (ii)

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

X duration, debit

label

Finance income received, classified as operating activities

Common practice: IAS 7.31

documentation

The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]

ifrs-full

FinanceLeaseReceivables

X instant, debit

label

Finance lease receivables

Common practice: IAS 1.55

documentation

The amount of receivables related to finance leases.

ifrs-full

FinancialAssets

X instant, debit

label

Financial assets

Disclosure: IFRS 7.25, Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M, Example: IFRS 7.35N

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: Financial instruments, class [member]; Financial liabilities]

totalLabel

Total financial assets

periodStartLabel

Financial assets at beginning of period

periodEndLabel

Financial assets at end of period

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

X instant, debit

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments

Disclosure: IFRS 9.7.2.34 b

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

X instant, debit

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments

Disclosure: IFRS 9.7.2.34 a

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

Disclosure: IFRS 9.7.2.34 b

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

Disclosure: IFRS 9.7.2.34 a

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

X instant, debit

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 b

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

X instant, debit

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 b

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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

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

X instant, debit

label

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)

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

X instant, debit

label

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (i)

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

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (ii)

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

Disclosure: Effective 2023-01-01 IFRS 17.C32 b (i)

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

X instant, debit

label

Financial assets at amortised cost

Disclosure: IFRS 7.8 f

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]

Disclosure: IFRS 7.8 f

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]

Disclosure: IFRS 7.B2 a

documentation

This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]

ifrs-full

FinancialAssetsAtFairValue

X instant, debit

label

Financial assets, at fair value

Disclosure: IFRS 7.25

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]

Disclosure: IFRS 7.B2 a

documentation

This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Financial assets at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

documentation

The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]

totalLabel

Total financial assets at fair value through 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]

Disclosure: IFRS 7.8 h

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

X instant, debit

label

Financial assets at fair value through profit or loss

Disclosure: IFRS 7.8 a

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]

totalLabel

Total financial assets at fair value through profit or loss

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]

Disclosure: IFRS 7.8 a

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

X instant, debit

label

Financial assets at fair value through profit or loss, classified as held for trading

Common practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a

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]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember

member

label

Financial assets at fair value through profit or loss, classified as held for trading, category [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.8 a

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

X instant, debit

label

Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 a

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]

Disclosure: IFRS 7.8 a

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

X instant, debit

label

Financial assets at fair value through profit or loss, mandatorily measured at fair value

Disclosure: IFRS 7.8 a

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]

Disclosure: IFRS 7.8 a

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

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

X 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

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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]

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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

X 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

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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]

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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

X instant, debit

label

Financial assets available-for-sale

Disclosure: Expiry date 2023-01-01 IFRS 7.8 d

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.8 d

documentation

This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9

X instant, debit

label

Financial assets, carrying amount immediately after initial application of IFRS 9

Disclosure: IFRS 7.42I b

documentation

The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

ifrs-full

FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9

X instant, debit

label

Financial assets, carrying amount immediately before initial application of IFRS 9

Disclosure: IFRS 7.42I a

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

FinancialAssetsCategoryMember

member [default]

label

Financial assets, category [member]

Disclosure: IFRS 7.8

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

FinancialAssetsCollectivelyAssessedForCreditLossesMember

member

label

Financial assets collectively assessed for credit losses [member]

Common practice: Expiry date 2023-01-01 IFRS 7.37

documentation

This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a

documentation

The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39E a

documentation

The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39G b

documentation

The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue

X instant, debit

label

Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39G b

documentation

The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract

label

Financial assets designated as measured at fair value through profit or loss [abstract]

ifrs-full

FinancialAssetsHeldForManagingLiquidityRisk

X instant, debit

label

Financial assets held for managing liquidity risk

Disclosure: IFRS 7.B11E

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]

Common practice: Expiry date 2023-01-01 IFRS 7.37

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.37 b

documentation

This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Financial assets measured at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

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]

Disclosure: IFRS 7.8 h

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

Disclosure: IFRS 7.42I b

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

Disclosure: IFRS 7.42I a

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

FinancialAssetsMember

member [default]

label

Financial assets, class [member]

Disclosure: Effective 2023-01-01 IFRS 17.C32, Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b, Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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

FinancialAssetsNeitherPastDueNorImpairedMember

member

label

Financial assets neither past due nor impaired [member]

Common practice: Expiry date 2023-01-01 IFRS 7.37

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

FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue

X instant, debit

label

Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39E b

documentation

The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

FinancialAssetsOutsideScopeOfIFRS7Member

member

label

Financial assets outside scope of IFRS 7, class [member]

Disclosure: IFRS 7.B2 b

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.37 a

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

X instant, debit

label

Financial assets pledged as collateral for liabilities or contingent liabilities

Disclosure: IFRS 7.14 a

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: Contingent liabilities [member]; Financial assets]

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9

X instant, debit

label

Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

Disclosure: IFRS 7.42I c

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

X 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

Disclosure: IFRS 7.42I c

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

X instant, debit

label

Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

Disclosure: IFRS 7.42I c

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

X instant, debit

label

Financial assets reclassified out of available-for-sale financial assets, at fair value

Disclosure: Expiry date 2023-01-01 IFRS 7.12A b

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

X instant, debit

label

Financial assets reclassified out of available-for-sale financial assets, carrying amount

Disclosure: Expiry date 2023-01-01 IFRS 7.12A b

documentation

The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]

ifrs-full

FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue

X instant, debit

label

Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value

Disclosure: Expiry date 2023-01-01 IFRS 7.12A b

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

X instant, debit

label

Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount

Disclosure: Expiry date 2023-01-01 IFRS 7.12A b

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

X instant, debit

label

Financial assets recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]

ifrs-full

FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

X instant, debit

label

Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements

Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 c

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

X 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

Disclosure: IFRS 9.7.2.34 c

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.C32 c

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

FinancialAssetsToWhichOverlayApproachIsApplied

X instant, debit

label

Financial assets to which overlay approach is applied

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L b

documentation

The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]

ifrs-full

FinancialAssetsTypeMember

member [default]

label

Financial assets, type [member]

Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52

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

FinancialAssetsWhichDoNotQualifyForDerecognitionAxis

axis

label

Transferred financial assets that are not derecognised in their entirety [axis]

Disclosure: IFRS 7.42D

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

FinancialAssetsWhichDoNotQualifyForDerecognitionMember

member [default]

label

Transferred financial assets that are not derecognised in their entirety [member]

Disclosure: IFRS 7.42D

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

X 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

Disclosure: IFRS 7.42S

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

X 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

Disclosure: IFRS 7.42R

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

X 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

Disclosure: IFRS 7.35J a

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

X 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)

Disclosure: IFRS 7.35J a

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

X 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

Disclosure: IFRS 7.35J b

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

X instant, debit

label

Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding

Disclosure: IFRS 7.35L

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]

Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i)

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]

Disclosure: IAS 8.49 b (i), Disclosure: IAS 8.49 c

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]

Disclosure: IFRS 1.24

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]

Example: IFRS 13.B36 e

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]

Example: IFRS 13.B36 e

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]

Disclosure: IFRS 7.35M, Disclosure: IFRS 7.B8E

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]

Disclosure: IFRS 7.35H b (ii), Disclosure: IFRS 7.35M b (ii)

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]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

documentation

This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]

ifrs-full

FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue

X instant

label

Financial instruments designated as hedging instruments, at fair value

Disclosure: Expiry date 2023-01-01 IFRS 7.22 b

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; Financial instruments, class [member]; 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]

Disclosure: IFRS 7.24G

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

FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember

member [default]

label

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]

Disclosure: IFRS 7.24G

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: Financial instruments, class [member]; Credit risk [member]]

ifrs-full

FinancialInstrumentsNotCreditimpairedMember

member

label

Financial instruments not credit-impaired [member]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

documentation

This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]

ifrs-full

FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember

member

label

Financial instruments purchased or originated credit-impaired [member]

Disclosure: IFRS 7.35H c, Disclosure: IFRS 7.35M c

documentation

This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]

ifrs-full

FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(X) instant, credit

label

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

Example: IFRS 7.13C d (i), Example: IFRS 7.IG40D

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]

negatedLabel

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

ifrs-full

FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(X) instant, debit

label

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

Example: IFRS 7.13C d (i), Example: IFRS 7.IG40D

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]

negatedLabel

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

ifrs-full

FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition

X instant

label

Financial instruments whose fair value previously could not be reliably measured at time of derecognition

Disclosure: Expiry date 2023-01-01 IFRS 7.30 e

documentation

The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]

ifrs-full

FinancialLiabilities

X instant, credit

label

Financial liabilities

Disclosure: IFRS 7.25

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: Financial instruments, class [member]; Financial assets; Derivatives [member]]

totalLabel

Total financial liabilities

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

X instant, credit

label

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments

Disclosure: IFRS 9.7.2.34 b

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

X instant, credit

label

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments

Disclosure: IFRS 9.7.2.34 a

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

Disclosure: IFRS 9.7.2.34 b

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

Disclosure: IFRS 9.7.2.34 a

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

X instant, credit

label

Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 b

documentation

The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments

X instant, credit

label

Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 b

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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 a

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

X instant, credit

label

Financial liabilities at amortised cost

Disclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g

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]

Disclosure: IFRS 7.B2 a

documentation

This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]

ifrs-full

FinancialLiabilitiesAtFairValue

X instant, credit

label

Financial liabilities, at fair value

Disclosure: IFRS 7.25

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]

Disclosure: IFRS 7.B2 a

documentation

This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant, credit

label

Financial liabilities at fair value through profit or loss

Disclosure: IFRS 7.8 e

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]

totalLabel

Total financial liabilities at fair value through profit or loss

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]

Disclosure: IFRS 7.8 e

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

X instant, credit

label

Financial liabilities at fair value through profit or loss that meet definition of held for trading

Disclosure: IFRS 7.8 e

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

X instant, credit

label

Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 e

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]

Disclosure: IFRS 7.8 e

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]

Disclosure: IFRS 7.8 e

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

X instant, credit

label

Financial liabilities, carrying amount immediately after initial application of IFRS 9

Disclosure: IFRS 7.42I b

documentation

The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9

X instant, credit

label

Financial liabilities, carrying amount immediately before initial application of IFRS 9

Disclosure: IFRS 7.42I a

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

FinancialLiabilitiesCategoryMember

member [default]

label

Financial liabilities, category [member]

Disclosure: IFRS 7.8

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

FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9

text

label

Financial liabilities, measurement category immediately after initial application of IFRS 9

Disclosure: IFRS 7.42I b

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

Disclosure: IFRS 7.42I a

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

FinancialLiabilitiesMember

member [default]

label

Financial liabilities, class [member]

Disclosure: IFRS 7.42I, Disclosure: IFRS 7.6, Disclosure: IFRS 9.7.2.34, Disclosure: Effective 2023-01-01 IFRS 9.7.2.42

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

FinancialLiabilitiesOutsideScopeOfIFRS7Member

member

label

Financial liabilities outside scope of IFRS 7, class [member]

Disclosure: IFRS 7.B2 b

documentation

This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9

X instant, credit

label

Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

Disclosure: IFRS 7.42I c

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

X 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

Disclosure: IFRS 7.42I c

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

X instant, credit

label

Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

Disclosure: IFRS 7.42I c

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

X duration

label

Financial liabilities reclassified into equity

Disclosure: IAS 1.80A

documentation

The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]

commentaryGuidance

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

ifrs-full

FinancialLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Financial liabilities recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

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

negatedLabel

Financial liabilities recognised as of acquisition date

ifrs-full

FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

X 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

Disclosure: IFRS 9.7.2.34 c

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

X 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

Disclosure: Effective 2023-01-01 IFRS 9.7.2.42 c

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

FinancialLiabilitiesTypeMember

member [default]

label

Financial liabilities, type [member]

Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52

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

FinancialRiskMember

member

label

Financial risk [member]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127

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

FinishedGoods

X instant, debit

label

Current finished goods

Example: IAS 1.78 c, Common practice: IAS 2.37

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

FiveYearsBeforeReportingYearMember

member

label

Five years before reporting year [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

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]

Common practice: IFRS 7.39

documentation

This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]

ifrs-full

FixedpriceContractsMember

member

label

Fixed-price contracts [member]

Example: IFRS 15.B89 d

documentation

This member stands for fixed-price contracts with customers.

ifrs-full

FixturesAndFittings

X instant, debit

label

Fixtures and fittings

Example: IAS 16.37 g

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]

Example: IAS 16.37 g

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]

Example: IAS 19.138 b

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]

Common practice: IFRS 7.39

documentation

This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]

ifrs-full

ForeignCountriesMember

member

label

Foreign countries [member]

Disclosure: IFRS 8.33 a, Disclosure: IFRS 8.33 b

documentation

This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]

ifrs-full

ForeignExchangeGain

X duration, credit

label

Foreign exchange gain

Disclosure: IAS 1.35, Disclosure: IAS 21.52 a

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

(X) duration, debit

label

Foreign exchange loss

Disclosure: IAS 1.35, Disclosure: IAS 21.52 a

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)]

negatedLabel

Foreign exchange loss

ifrs-full

ForeignExchangeRatesAbstract

label

Foreign exchange rates [abstract]

ifrs-full

ForwardContractMember

member

label

Forward contract [member]

Common practice: IAS 1.112 c

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

This member stands for a year that ended four years before the end of the reporting year.

ifrs-full

FranchiseFeeIncome

X duration, credit

label

Franchise fee income

Common practice: IAS 1.112 c

documentation

The amount of income arising from franchise fees.

ifrs-full

FranchisesMember

member

label

Franchises [member]

Common practice: IAS 38.119

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

X duration, debit

label

Fuel and energy expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from the consumption of fuel and energy.

totalLabel

Total fuel and energy expense

ifrs-full

FuelAndEnergyExpenseAbstract

label

Fuel and energy expense [abstract]

ifrs-full

FuelExpense

X duration, debit

label

Fuel expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from the consumption of fuel.

ifrs-full

FunctionalOrPresentationCurrencyMember

member [default]

label

Functional or presentation currency [member]

Disclosure: IAS 21.57 a

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]

Example: IAS 19.138 e

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

FundingArrangementsOfDefinedBenefitPlansMember

member [default]

label

Funding arrangements of defined benefit plans [member]

Example: IAS 19.138 e

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 benefits plans' axis if no other member is used.

ifrs-full

FuturesContractMember

member

label

Futures contract [member]

Common practice: IAS 1.112 c

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

X duration, credit

label

Gain (loss) arising from derecognition of financial assets measured at amortised cost

Disclosure: IAS 1.82 aa

documentation

The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

netLabel

Net gain (loss) arising from derecognition of financial assets measured at amortised cost

ifrs-full

GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract

label

Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]

ifrs-full

GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid

X duration, credit

label

Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid

Disclosure: IFRIC 19.11

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

X duration, credit

label

Gain (loss) of derecognised financial assets at date of transfer

Disclosure: IFRS 7.42G a

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

X duration, credit

label

Gain (loss) from transfer activity during period representing greatest transfer activity

Disclosure: IFRS 7.42G c (ii)

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

X duration, credit

label

Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status

Disclosure: IFRS 12.9B b

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]; Subsidiaries [member]]

ifrs-full

GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness

X duration, credit

label

Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness

Disclosure: IFRS 7.24B a (iv), Disclosure: IFRS 7.24B b (i)

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

X duration, credit

label

Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness

Disclosure: IFRS 7.24A c

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

(X) 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

Disclosure: IAS 19.141 c (iv)

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)]

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

ifrs-full

GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling

X 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

Disclosure: IAS 19.141 c (iv)

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

X 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

Disclosure: IFRS 7.24G b

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]; Financial instruments, class [member]]

ifrs-full

GainLossOnHedgeIneffectiveness

X duration, credit

label

Gain (loss) on hedge ineffectiveness

Disclosure: IFRS 7.24C a (i)

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.

totalLabel

Total gain (loss) on hedge ineffectiveness

ifrs-full

GainLossOnHedgeIneffectivenessAbstract

label

Gain (loss) on hedge ineffectiveness [abstract]

ifrs-full

GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome

X duration, credit

label

Gain (loss) on hedge ineffectiveness recognised in other comprehensive income

Disclosure: IFRS 7.24C a (i)

documentation

The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss

X duration, credit

label

Gain (loss) on hedge ineffectiveness recognised in profit or loss

Disclosure: IFRS 7.24C a (i), Disclosure: IFRS 7.24C b (ii)

documentation

The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income

Disclosure: IAS 19.141 c

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)]

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.

negatedTotalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income

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

X duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement

Disclosure: IAS 19.141 c

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]

totalLabel

Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement

ifrs-full

GainLossOnRemeasurementOfReimbursementRightsAbstract

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]

ifrs-full

GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination

X duration, credit

label

Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination

Disclosure: IFRS 3.B64 p (ii)

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: Business combinations [member]]

ifrs-full

GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured

X duration, credit

label

Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured

Disclosure: Expiry date 2023-01-01 IFRS 7.30 e

documentation

The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]

ifrs-full

GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation

X 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

Disclosure: IFRS 5.33 b (iii)

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

X 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

Disclosure: IFRS 3.B67 e

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: Business combinations [member]]

ifrs-full

GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff

X duration, credit

label

Gain on recovery of loans and advances previously written off

Common practice: IAS 1.85

documentation

The gain on the recovery of loans and advances previously written off.

ifrs-full

GainRecognisedInBargainPurchaseTransaction

X duration, credit

label

Gain recognised in bargain purchase transaction

Disclosure: IFRS 3.B64 n (i)

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: Business combinations [member]]

ifrs-full

GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

X duration, credit

label

Gains arising from derecognition of financial assets measured at amortised cost

Disclosure: IFRS 7.20A

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

X 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

Disclosure: IAS 1.82 ca

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

X duration, credit

label

Gains (losses) arising from sale and leaseback transactions

Disclosure: IFRS 16.53 i

documentation

The gains (losses) arising from sale and leaseback transactions.

ifrs-full

GainsLossesArisingFromSettlementsDefinedBenefitPlans

(X) duration, credit

label

Gains (losses) arising from settlements, defined benefit plans

Common practice: IAS 19.135 b

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. [Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]; Actuarial assumptions [member]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]

negatedLabel

Losses (gains) arising from settlements, defined benefit plans

ifrs-full

GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements

Disclosure: IAS 19.141 d

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 [member]; Actuarial assumptions [member]]

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements

ifrs-full

GainsLossesOnAvailableforsaleFinancialAssets

X duration, credit

label

Gains (losses) on available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)

documentation

The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

GainsLossesOnCashFlowHedgesBeforeTax

X duration, credit

label

Gains (losses) on cash flow hedges, before tax

Disclosure: IAS 1.91 b, Disclosure: Expiry date 2023-01-01 IFRS 7.23 c

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

X duration, credit

label

Gains (losses) on cash flow hedges, net of tax

Disclosure: IAS 1.91 a, Disclosure: Expiry date 2023-01-01 IFRS 7.23 c, Disclosure: IFRS 7.24C b (i), Disclosure: IFRS 7.24E a

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

X duration, credit

label

Gains (losses) on change in fair value less costs to sell of biological assets for current period

Disclosure: IAS 41.40

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

X duration, credit

label

Gains (losses) on change in fair value of derivatives

Common practice: IAS 1.85

documentation

The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

netLabel

Net gains (losses) on change in fair value of derivatives

ifrs-full

GainsLossesOnChangeInFairValueOfDerivativesAbstract

label

Gains (losses) on change in fair value of derivatives [abstract]

ifrs-full

GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax

X duration, credit

label

Gains (losses) on change in value of foreign currency basis spreads, before tax

Disclosure: IAS 1.91 b

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

X duration, credit

label

Gains (losses) on change in value of foreign currency basis spreads, net of tax

Disclosure: IAS 1.91 a

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

X duration, credit

label

Gains (losses) on change in value of forward elements of forward contracts, before tax

Disclosure: IAS 1.91 b

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

X duration, credit

label

Gains (losses) on change in value of forward elements of forward contracts, net of tax

Disclosure: IAS 1.91 a

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

X duration, credit

label

Gains (losses) on change in value of time value of options, before tax

Disclosure: IAS 1.91 b

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

X duration, credit

label

Gains (losses) on change in value of time value of options, net of tax

Disclosure: IAS 1.91 a

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

X 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

Common practice: IAS 19.135 b

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

X 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

Common practice: IAS 19.135 b

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

X duration, credit

label

Gains (losses) on disposals of investment properties

Common practice: IAS 1.112 c

documentation

The gains (losses) on disposals of investment properties. [Refer: Investment property]

netLabel

Net gains (losses) on disposals of investment properties

ifrs-full

GainsLossesOnDisposalsOfInvestmentPropertiesAbstract

label

Gains (losses) on disposals of investment properties [abstract]

ifrs-full

GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel

X duration, credit

label

Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model

Disclosure: IAS 40.78 d (iii)

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

X duration, credit

label

Gains (losses) on disposals of investments

Disclosure: IAS 1.98 d

documentation

The gains (losses) on disposals of investments.

netLabel

Net gains (losses) on disposals of investments

ifrs-full

GainsLossesOnDisposalsOfInvestmentsAbstract

label

Gains (losses) on disposals of investments [abstract]

ifrs-full

GainsLossesOnDisposalsOfNoncurrentAssets

X duration, credit

label

Gains (losses) on disposals of non-current assets

Common practice: IAS 1.112 c

documentation

The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]

netLabel

Net gains (losses) on disposals of non-current assets

ifrs-full

GainsLossesOnDisposalsOfNoncurrentAssetsAbstract

label

Gains (losses) on disposals of non-current assets [abstract]

ifrs-full

GainsLossesOnDisposalsOfOtherNoncurrentAssets

X duration, credit

label

Gains (losses) on disposals of other non-current assets

Disclosure: IAS 1.98

documentation

The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]

ifrs-full

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

X duration, credit

label

Gains (losses) on disposals of property, plant and equipment

Disclosure: IAS 1.98 c

documentation

The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]

netLabel

Net gains (losses) on disposals of property, plant and equipment

ifrs-full

GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract

label

Gains (losses) on disposals of property, plant and equipment [abstract]

ifrs-full

GainsLossesOnExchangeDifferencesOnTranslationBeforeTax

X duration, credit

label

Gains (losses) on exchange differences on translation of foreign operations, before tax

Disclosure: IAS 1.91 b

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

X duration, credit

label

Gains (losses) on exchange differences on translation of foreign operations, net of tax

Disclosure: IAS 1.91 a

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

X duration, credit

label

Foreign exchange gain (loss)

Disclosure: IAS 1.35, Disclosure: IAS 21.52 a

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]; Financial instruments, class [member]]

netLabel

Net foreign exchange gain (loss)

ifrs-full

GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets

X duration

label

Gains (losses) on fair value adjustment attributable to physical changes, biological assets

Example: IAS 41 -, Example: 1 XYZ Dairy Ltd, Example: IAS 41.51

documentation

The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: 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.

ifrs-full

GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets

X duration

label

Gains (losses) on fair value adjustment attributable to price changes, biological assets

Example: IAS 41 -, Example: 1 XYZ Dairy Ltd, Example: IAS 41.51

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]

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.

ifrs-full

GainsLossesOnFairValueAdjustmentBiologicalAssets

X duration

label

Gains (losses) on fair value adjustment, biological assets

Disclosure: IAS 41.50 a

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]

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.

totalLabel

Total gains (losses) on fair value adjustment, biological assets

ifrs-full

GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract

label

Gains (losses) on fair value adjustment, biological assets [abstract]

ifrs-full

GainsLossesOnFairValueAdjustmentInvestmentProperty

X duration

label

Gains (losses) on fair value adjustment, investment property

Disclosure: IAS 40.76 d

documentation

The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]

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.

ifrs-full

GainsLossesOnFinancialAssetsAtAmortisedCost

X duration, credit

label

Gains (losses) on financial assets at amortised cost

Disclosure: IFRS 7.20 a (vi)

documentation

The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss

Disclosure: IFRS 7.20 a (i)

documentation

The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

totalLabel

Total gains (losses) on financial assets at fair value through profit or loss

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading

Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (i)

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

X duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.20 a (i)

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

X duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value

Disclosure: IFRS 7.20 a (i)

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

X duration, credit

label

Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax

Disclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (viii)

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]

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’.

ifrs-full

GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

X duration, credit

label

Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax

Disclosure: IAS 1.91 a

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]

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’.

ifrs-full

GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, credit

label

Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

X 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

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

X duration, credit

label

Gains (losses) on financial liabilities at amortised cost

Disclosure: IFRS 7.20 a (v)

documentation

The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X duration, credit

label

Gains (losses) on financial liabilities at fair value through profit or loss

Disclosure: IFRS 7.20 a (i)

documentation

The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

totalLabel

Total gains (losses) on financial liabilities at fair value through profit or loss

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X duration, credit

label

Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading

Disclosure: IFRS 7.20 a (i)

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

X duration, credit

label

Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.20 a (i)

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

X duration, credit

label

Gains (losses) on hedged item attributable to hedged risk, fair value hedges

Disclosure: Expiry date 2023-01-01 IFRS 7.24 a (ii)

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

X duration, credit

label

Gains (losses) on hedges of net investments in foreign operations, before tax

Disclosure: IAS 1.91 b, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a

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

X duration, credit

label

Gains (losses) on hedges of net investments in foreign operations, net of tax

Disclosure: 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

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

X duration, credit

label

Gains (losses) on hedging instrument, fair value hedges

Disclosure: Expiry date 2023-01-01 IFRS 7.24 a (i)

documentation

The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]

ifrs-full

GainsLossesOnHeldtomaturityInvestments

X duration, credit

label

Gains (losses) on held-to-maturity investments

Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (iii)

documentation

The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss

X duration, credit

label

Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.24 b

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

X duration, credit

label

Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.24 c

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

X duration, credit

label

Gains (losses) on initial recognition of biological assets and agricultural produce for current period

Disclosure: IAS 41.40

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

X duration, credit

label

Gains (losses) on litigation settlements

Disclosure: IAS 1.98 f

documentation

The gains (losses) on settlements of litigation.

netLabel

Net gains (losses) on litigation settlements

ifrs-full

GainsLossesOnLitigationSettlementsAbstract

label

Gains (losses) on litigation settlements [abstract]

ifrs-full

GainsLossesOnLoansAndReceivables

X duration, credit

label

Gains (losses) on loans and receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (iv)

documentation

The gains (losses) on loans and receivables. [Refer: Loans and receivables]

ifrs-full

GainsLossesOnNetMonetaryPosition

X duration, credit

label

Gains (losses) on net monetary position

Disclosure: IAS 29.9

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

X 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

Disclosure: IFRS 14.22 b

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 [member]; Other comprehensive income]

ifrs-full

GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax

X 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

Disclosure: IFRS 14.22 b

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 [member]; Other comprehensive income]

ifrs-full

GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax

X duration, credit

label

Gains (losses) on remeasuring available-for-sale financial assets, before tax

Disclosure: Expiry date 2023-01-01 IAS 1.91 b, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)

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

X duration, credit

label

Gains (losses) on remeasuring available-for-sale financial assets, net of tax

Disclosure: Expiry date 2023-01-01 IAS 1.91 a, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)

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

X 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

Disclosure: IFRS 5.41 c

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

X duration

label

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets

Common practice: IFRS 13.93 e (ii)

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]

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.

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(X) duration

label

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments

Common practice: IFRS 13.93 e (ii)

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]

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.

negatedLabel

Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity's own equity instruments

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities

(X) duration

label

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities

Common practice: IFRS 13.93 e (ii)

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]

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.

negatedLabel

Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets

X duration

label

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets

Disclosure: IFRS 13.93 e (ii)

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]

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.

totalLabel

Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract

label

Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments

(X) duration

label

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments

Disclosure: IFRS 13.93 e (ii)

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]

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.

negatedTotalLabel

Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity's own equity instruments

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

label

Gains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instruments [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities

(X) duration

label

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (ii)

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]

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.

negatedTotalLabel

Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract

label

Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets

X duration

label

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets

Common practice: IFRS 13.93 e (ii)

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]

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.

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(X) duration

label

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments

Common practice: IFRS 13.93 e (ii)

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]

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.

negatedLabel

Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity's own equity instruments

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities

(X) duration

label

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities

Common practice: IFRS 13.93 e (ii)

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]

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.

negatedLabel

Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

X 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

Disclosure: IFRS 7.20 a (i)

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

X 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

Disclosure: IFRS 13.93 f

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

X 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

Disclosure: IFRS 13.93 f

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]; Entity's own equity instruments [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement

X 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

Disclosure: IFRS 13.93 f

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

X duration

label

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets

Common practice: IFRS 13.93 e (i)

documentation

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]

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.

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(X) duration

label

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments

Common practice: IFRS 13.93 e (i)

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]]

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.

negatedLabel

Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity's own equity instruments

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities

(X) duration

label

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities

Common practice: IFRS 13.93 e (i)

documentation

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]

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.

negatedLabel

Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets

X duration

label

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets

Disclosure: IFRS 13.93 e (i)

documentation

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]

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.

totalLabel

Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract

label

Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments

(X) duration

label

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments

Disclosure: IFRS 13.93 e (i)

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]]

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.

negatedTotalLabel

Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity's own equity instruments

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

label

Gains (losses) recognised in profit or loss, fair value measurement, entity's own equity instruments [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities

(X) duration

label

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (i)

documentation

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]

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.

negatedTotalLabel

Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract

label

Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance

X duration, credit

label

Gains (losses) recognised in profit or loss on buying reinsurance

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b (i)

documentation

The gains (losses) recognised in profit or loss on the entity's purchase of reinsurance.

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets

X duration

label

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets

Common practice: IFRS 13.93 e (i)

documentation

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]

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.

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(X) duration

label

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments

Common practice: IFRS 13.93 e (i)

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]]

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.

negatedLabel

Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity's own equity instruments

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities

(X) duration

label

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities

Common practice: IFRS 13.93 e (i)

documentation

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]

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.

negatedLabel

Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities

ifrs-full

GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

X 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

Disclosure: IFRS 7.20 a (i)

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

X duration, credit

label

Gains (losses) recognised when control of subsidiary is lost

Disclosure: IFRS 12.19

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

X duration, credit

label

Gains on change in fair value of derivatives

Common practice: IAS 1.85

documentation

The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

ifrs-full

GainsOnDisposalsOfInvestmentProperties

X duration, credit

label

Gains on disposals of investment properties

Common practice: IAS 1.112 c

documentation

The gain on disposals of investment properties. [Refer: Investment property]

ifrs-full

GainsOnDisposalsOfInvestments

X duration, credit

label

Gains on disposals of investments

Disclosure: IAS 1.98 d

documentation

The gain on the disposal of investments.

ifrs-full

GainsOnDisposalsOfNoncurrentAssets

X duration, credit

label

Gains on disposals of non-current assets

Common practice: IAS 1.112 c

documentation

The gain on disposals of non-current assets. [Refer: Non-current assets]

ifrs-full

GainsOnDisposalsOfPropertyPlantAndEquipment

X duration, credit

label

Gains on disposals of property, plant and equipment

Disclosure: IAS 1.98 c

documentation

The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

GainsOnLitigationSettlements

X duration, credit

label

Gains on litigation settlements

Disclosure: IAS 1.98 f

documentation

The gain on settlements of litigation.

ifrs-full

GamingLicencesMember

member

label

Gaming licences [member]

Common practice: IAS 38.119

documentation

This member stands for licences related to gaming. [Refer: Licences [member]]

ifrs-full

GasDistributionMember

member

label

Gas distribution [member]

Example: IFRS 14.33, Example: IFRS 14.IE2

documentation

This member stands for an entity’s activity related to distribution of gas.

ifrs-full

GeneralAndAdministrativeExpense

X duration, debit

label

General and administrative expense

Common practice: IAS 1.112 c

documentation

The amount of expense relating to general and administrative activities of the entity.

ifrs-full

GeographicalAreasAxis

axis

label

Geographical areas [axis]

Example: IAS 19.138 a, Example: IFRS 15.B89 b, Example: Effective 2023-01-01 IFRS 17.96 b, Disclosure: IFRS 8.33

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

GeographicalAreasMember

member [default]

label

Geographical areas [member]

Example: IAS 19.138 a, Example: IFRS 15.B89 b, Example: Effective 2023-01-01 IFRS 17.96 b, Disclosure: IFRS 8.33

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

GoodsOrServicesTransferredAtPointInTimeMember

member

label

Goods or services transferred at point in time [member]

Example: IFRS 15.B89 f

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]

Example: IFRS 15.B89 f

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]

Example: IFRS 15.B89 g

documentation

This member stands for goods sold directly to consumers.

ifrs-full

GoodsSoldThroughIntermediariesMember

member

label

Goods sold through intermediaries [member]

Example: IFRS 15.B89 g

documentation

This member stands for goods sold through intermediaries.

ifrs-full

Goodwill

X instant, debit

label

Goodwill

Disclosure: IAS 1.54 c, Disclosure: IAS 36.134 a, Disclosure: IAS 36.135 a, Disclosure: IFRS 3.B67 d

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: Business combinations [member]]

periodStartLabel

Goodwill at beginning of period

periodEndLabel

Goodwill at end of period

ifrs-full

GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale

(X) duration, credit

label

Goodwill derecognised without having previously been included in disposal group classified as held for sale

Disclosure: IFRS 3.B67 d (iv)

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]]

negatedLabel

Goodwill derecognised without having previously been included in disposal group classified as held for sale

ifrs-full

GoodwillExpectedDeductibleForTaxPurposes

X instant, debit

label

Goodwill expected to be deductible for tax purposes

Disclosure: IFRS 3.B64 k

documentation

The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]

ifrs-full

GoodwillMember

member

label

Goodwill [member]

Example: IAS 36.127

documentation

This member stands for goodwill. [Refer: Goodwill]

ifrs-full

GoodwillRecognisedAsOfAcquisitionDate

X instant, debit

label

Goodwill recognised as of acquisition date

Example: IFRS 3.B64, Example: IFRS 3.IE72

documentation

The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]

ifrs-full

GovernmentCustomersMember

member

label

Government customers [member]

Example: IFRS 15.B89 c

documentation

This member stands for government customers. [Refer: Government [member]]

ifrs-full

GovernmentDebtInstrumentsHeld

X instant, debit

label

Government debt instruments held

Common practice: IAS 1.112 c

documentation

The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]

ifrs-full

GovernmentGrants

X instant, credit

label

Government grants

Common practice: IAS 1.55

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]

Disclosure: IFRS 8.34

documentation

This member stands for a government, government agencies and similar bodies whether local, national or international.

ifrs-full

GrossAmountArisingFromInsuranceContractsMember

member

label

Gross amount arising from insurance contracts [member]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

GrossCarryingAmountMember

member

label

Gross carrying amount [member]

Disclosure: IAS 16.73 d, Disclosure: IAS 38.118 c, Disclosure: IAS 40.79 c, Disclosure: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35I, Disclosure: IFRS 7.35M, Example: IFRS 7.35N, Common practice: Expiry date 2023-01-01 IFRS 7.37 b, Common practice: Expiry date 2023-01-01 IFRS 7.IG29

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

X instant, debit

label

Gross contractual amounts receivable for acquired receivables

Disclosure: IFRS 3.B64 h (ii)

documentation

The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]

ifrs-full

GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

(X) instant, debit

label

Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.13C b

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]

negatedLabel

Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

ifrs-full

GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, debit

label

Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.13C a

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

(X) instant, credit

label

Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.13C b

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]

negatedLabel

Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

ifrs-full

GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, credit

label

Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.13C a

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

X instant, credit

label

Gross lease liabilities

Disclosure: IFRS 16.58, Example: IFRS 7.B11D a

documentation

The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]

ifrs-full

GrossLoanCommitments

X instant, credit

label

Gross loan commitments

Example: IFRS 7.B11D e

documentation

The amount of contractual undiscounted cash flows for gross commitments to receive a loan.

ifrs-full

GrossProfit

X duration, credit

label

Gross profit

Example: IAS 1.103

documentation

The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]

netLabel

Gross profit

ifrs-full

GSMLicencesMember

member

label

GSM licences [member]

Common practice: IAS 38.119

documentation

This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]

ifrs-full

GuaranteesMember

member

label

Guarantees [member]

Example: IFRS 7.B33

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

X instant, debit

label

Hedged item, assets

Disclosure: IFRS 7.24B a (i)

documentation

The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]

ifrs-full

HedgedItemLiabilities

X instant, credit

label

Hedged item, liabilities

Disclosure: IFRS 7.24B a (i)

documentation

The amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]

ifrs-full

HedgedItemsAxis

axis

label

Hedged items [axis]

Disclosure: IFRS 7.24B

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

HedgedItemsMember

member [default]

label

Hedged items [member]

Disclosure: IFRS 7.24B

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]

Example: IFRS 13.94, Example: IFRS 13.IE60

documentation

This member stands for investments in hedge funds.

ifrs-full

HedgesOfNetInvestmentInForeignOperationsMember

member

label

Hedges of net investment in foreign operations [member]

Disclosure: IAS 39.86 c, Disclosure: IFRS 7.24A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C

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

X duration, credit

label

Hedging gains (losses) for hedge of group of items with offsetting risk positions

Disclosure: IFRS 7.24C b (vi), Disclosure: IFRS 9.6.6.4

documentation

The hedging gains (losses) for hedge of group of items with offsetting risk positions.

ifrs-full

HedgingInstrumentAssets

X instant, debit

label

Hedging instrument, assets

Disclosure: IFRS 7.24A a

documentation

The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]

ifrs-full

HedgingInstrumentLiabilities

X instant, credit

label

Hedging instrument, liabilities

Disclosure: IFRS 7.24A a

documentation

The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]

ifrs-full

HedgingInstrumentsAxis

axis

label

Hedging instruments [axis]

Disclosure: IFRS 7.23A, Disclosure: IFRS 7.24A

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

HedgingInstrumentsMember

member [default]

label

Hedging instruments [member]

Disclosure: IFRS 7.23A, Disclosure: IFRS 7.24A

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

X instant, debit

label

Held-to-maturity investments

Disclosure: Expiry date 2023-01-01 IFRS 7.8 b

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.8 b

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]

Example: IFRS 13.B36 b

documentation

This member stands for the historical volatility for shares used as a measurement input.

esef_all

http://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

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000

role

label

[110000] General information about financial statements

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000

role

label

[210000] Statement of financial position, current/non-current

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000

role

label

[220000] Statement of financial position, order of liquidity

esef_all

http://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

http://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

http://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

http://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

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000

role

label

[610000] Statement of changes in equity

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

role

label

[800100] Subclassifications of assets, liabilities and equities

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200

role

label

[800200] Analysis of income and expense

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400

role

label

[800400] Statement of changes in equity, additional disclosures

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500

role

label

[800500] List of notes

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600

role

label

[800600] List of accounting policies

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000

role

label

[810000] Notes - Corporate information and statement of IFRS compliance

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000

role

label

[861000] Notes - Analysis of other comprehensive income by item

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200

role

label

[861200] Notes - Share capital, reserves and other equity interest

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000

role

label

[880000] Notes - Additional information

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000

role

label

[815000] Notes - Events after reporting period

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110

role

label

[835110] Notes - Income taxes

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100

role

label

[822100] Notes - Property, plant and equipment

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480

role

label

[834480] Notes - Employee benefits

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380

role

label

[826380] Notes - Inventories

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400

role

label

[831400] Notes - Government grants

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000

role

label

[842000] Notes - Effects of changes in foreign exchange rates

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200

role

label

[836200] Notes - Borrowing costs

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000

role

label

[818000] Notes - Related party

esef_all

http://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

http://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480

role

label

[825480] Notes - Separate financial statements

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000

role

label

[816000] Notes - Hyperinflationary reporting

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000

role

label

[838000] Notes - Earnings per share

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000

role

label

[813000] Notes - Interim financial reporting

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410

role

label

[832410] Notes - Impairment of assets

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570

role

label

[827570] Notes - Other provisions, contingent liabilities and contingent assets

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180

role

label

[823180] Notes - Intangible assets

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100

role

label

[825100] Notes - Investment property

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180

role

label

[824180] Notes - Agriculture

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000

role

label

[510000] Statement of cash flows, direct method

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000

role

label

[520000] Statement of cash flows, indirect method

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300

role

label

[800300] Statement of cash flows, additional disclosures

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100

role

label

[851100] Notes - Cash flow statement

esef_all

http://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

http://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

http://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

http://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100

role

label

[819100] Notes - First time adoption

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700

role

label

[825700] Notes - Interests in other entities

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000

role

label

[823000] Notes - Fair value measurement

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500

role

label

[824500] Notes - Regulatory deferral accounts

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150

role

label

[831150] Notes - Revenue from contracts with customers

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610

role

label

[832610] Notes - Leases

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

role

label

[836600] Notes - Insurance contracts (IFRS 17)

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120

role

label

[834120] Notes - Share-based payment arrangements

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000

role

label

[817000] Notes - Business combinations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500

role

label

[836500] Notes - Insurance contracts

esef_all

http://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

http://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200

role

label

[822200] Notes - Exploration for and evaluation of mineral resources

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390

role

label

[822390] Notes - Financial instruments

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100

role

label

[871100] Notes - Operating segments

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role

role

label

Axis aggregation validations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role

role

label

Cross period validations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role

role

label

Earnings per share validations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000

role

label

[901000] Axis - Retrospective application and retrospective restatement

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100

role

label

[901100] Axis - Departure from requirement of IFRS

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500

role

label

[901500] Axis - Creation date

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000

role

label

[903000] Axis - Continuing and discontinued operations

esef_all

http://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

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000

role

label

[913000] Axis - Consolidated and separate financial statements

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000

role

label

[914000] Axis - Currency in which information is displayed

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000

role

label

[915000] Axis - Cumulative effect at date of initial application

esef_all

http://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900

role

label

[832900] Notes - Service concession arrangements

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_con_role

role

label

Context validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_fac_role

role

label

Fact and footnotes validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_man_role

role

label

Mandatory mark-up validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999

role

label

[999999] Line items not dimensionally qualified

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role

role

label

Fact equivalence validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role

role

label

Negative fact validations 1

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role

role

label

Negative fact validations 2

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role

role

label

Percentage warnings

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role

role

label

Positive fact validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role

role

label

Technical validations

esef_cor

http://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

X instant, debit

label

Identifiable assets acquired (liabilities assumed)

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]

netLabel

Net identifiable assets acquired (liabilities assumed)

ifrs-full

IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Identifiable intangible assets recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]

ifrs-full

IdentificationOfUnadjustedComparativeInformation

text

label

Identification of unadjusted comparative information

Disclosure: IAS 16.80A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27

documentation

The identification of unadjusted comparative information in the financial statements.

ifrs-full

IdentityOfPriceIndex

text

label

Description of identity of price index

Disclosure: IAS 29.39 c

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]

Disclosure: Expiry date 2025-01-01 IFRS 17.C1, Common practice: Effective 2023-01-01 IFRS 17.C3

documentation

This member stands for IFRS 17 Insurance Contracts.

ifrs-full

IFRSsMember

member [default]

label

IFRSs [member]

Disclosure: IFRS 1.24

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]

Example: IAS 41.43

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

ImpairmentLoss

X duration, debit

label

Impairment loss

Disclosure: IAS 36.130 b, Disclosure: IAS 36.130 d (ii)

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

X duration, debit

label

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

Disclosure: IFRS 15.128 b

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

(X) duration, debit

label

Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9

Disclosure: IAS 1.82 ba

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.

negatedLabel

Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9

ifrs-full

ImpairmentLossOnFinancialAssets

X duration, debit

label

Impairment loss on financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.20 e

documentation

The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]

ifrs-full

ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers

X duration, debit

label

Impairment loss on receivables or contract assets arising from contracts with customers

Disclosure: IFRS 15.113 b

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

X duration, debit

label

Impairment loss recognised in other comprehensive income

Disclosure: IAS 36.126 c, Disclosure: IAS 36.129 a

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

(X) duration

label

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

Disclosure: IAS 38.118 e (iii)

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]

commentaryGuidance

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

negatedLabel

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

(X) duration

label

Impairment loss recognised in other comprehensive income, property, plant and equipment

Disclosure: IAS 16.73 e (iv)

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]

commentaryGuidance

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

negatedLabel

Impairment loss recognised in other comprehensive income, property, plant and equipment

ifrs-full

ImpairmentLossRecognisedInProfitOrLoss

X duration, debit

label

Impairment loss recognised in profit or loss

Disclosure: IAS 36.126 a, Disclosure: IAS 36.129 a

documentation

The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossBiologicalAssets

(X) duration

label

Impairment loss recognised in profit or loss, biological assets

Disclosure: IAS 41.55 a

documentation

The amount of impairment loss recognised in profit or loss for biological assets. [Refer: 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Impairment loss recognised in profit or loss, biological assets

ifrs-full

ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts

(X) duration, credit

label

Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 d

documentation

The decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]]

negatedLabel

Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts

ifrs-full

ImpairmentLossRecognisedInProfitOrLossGoodwill

(X) duration

label

Impairment loss recognised in profit or loss, goodwill

Disclosure: IFRS 3.B67 d (v)

documentation

The amount of impairment loss recognised in profit or loss for goodwill. [Refer: 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Impairment loss recognised in profit or loss, goodwill

ifrs-full

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill

(X) duration

label

Impairment loss recognised in profit or loss, intangible assets and goodwill

Common practice: IAS 38.118 e (iv)

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]

commentaryGuidance

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

negatedLabel

Impairment loss recognised in profit or loss, intangible assets and goodwill

ifrs-full

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

(X) duration

label

Impairment loss recognised in profit or loss, intangible assets other than goodwill

Disclosure: IAS 38.118 e (iv)

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]

commentaryGuidance

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

negatedLabel

Impairment loss recognised in profit or loss, intangible assets other than goodwill

ifrs-full

ImpairmentLossRecognisedInProfitOrLossInvestmentProperty

(X) duration

label

Impairment loss recognised in profit or loss, investment property

Disclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (v)

documentation

The amount of impairment loss recognised in profit or loss for investment property. [Refer: 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel

Impairment loss recognised in profit or loss, investment property

ifrs-full

ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration

label

Impairment loss recognised in profit or loss, loans and advances

Common practice: IAS 1.85

documentation

The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]

commentaryGuidance

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

ifrs-full

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration

label

Impairment loss recognised in profit or loss, property, plant and equipment

Disclosure: IAS 16.73 e (v), Disclosure: IAS 1.98 a

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]

commentaryGuidance

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

negatedLabel

Impairment loss recognised in profit or loss, property, plant and equipment

ifrs-full

ImpairmentLossRecognisedInProfitOrLossTradeReceivables

X duration, debit

label

Impairment loss recognised in profit or loss, trade receivables

Common practice: IAS 1.112 c

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

X duration, debit

label

Impairment loss (reversal of impairment loss) recognised in profit or loss

Disclosure: IAS 1.99

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]

negatedLabel

Reversal of impairment loss (impairment loss) recognised in profit or loss

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

label

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

Common practice: IAS 1.85

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]

netLabel

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

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract

label

Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables

X duration, debit

label

Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

Common practice: IAS 1.112 c

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]

netLabel

Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

ifrs-full

ImpairmentOfFinancialAssetsAxis

axis

label

Impairment of financial assets [axis]

Disclosure: Expiry date 2023-01-01 IFRS 7.37

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

ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity

text

label

Description of implications of surplus or deficit on multi-employer or state plan for entity

Disclosure: IAS 19.148 d (iv)

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 [default]

label

In accordance with IFRS 9 [member]

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L e

documentation

This member stands for the information reported in accordance with IFRS 9.

ifrs-full

IncomeApproachMember

member

label

Income approach [member]

Example: IFRS 13.62

documentation

This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.

ifrs-full

IncomeArisingFromExplorationForAndEvaluationOfMineralResources

X duration, credit

label

Income arising from exploration for and evaluation of mineral resources

Disclosure: IFRS 6.24 b

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

IncomeArisingFromInsuranceContracts

X duration, credit

label

Income arising from insurance contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b

documentation

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

ifrs-full

IncomeCapitalisationMember

member

label

Income capitalisation [member]

Common practice: IFRS 13.93 d

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

X duration, credit

label

Income (expenses) from reinsurance contracts held, other than finance income (expenses)

Disclosure: Effective 2023-01-01 IAS 1.82 ac, Disclosure: Effective 2023-01-01 IFRS 17.86

documentation

The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]

netLabel

Net income (expenses) from reinsurance contracts held, other than finance income (expenses)

ifrs-full

IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract

label

Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]

ifrs-full

IncomeFromAmountsRecoveredFromReinsurer

X duration, credit

label

Income from amounts recovered from reinsurer

Disclosure: Effective 2023-01-01 IFRS 17.86

documentation

The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]

ifrs-full

IncomeFromContinuingInvolvementInDerecognisedFinancialAssets

X duration, credit

label

Income from continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42G b

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

X instant, credit

label

Income from continuing involvement in derecognised financial assets cumulatively recognised

Disclosure: IFRS 7.42G b

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

X duration, credit

label

Income from continuing operations attributable to owners of parent

Disclosure: IFRS 5.33 d

documentation

The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]

ifrs-full

IncomeFromContractsWithReinsurers

X duration, credit

label

Income from contracts with reinsurers

Example: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 b

documentation

The amount of income from contracts with reinsurers.

ifrs-full

IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent

X duration, credit

label

Income from discontinued operations attributable to owners of parent

Disclosure: IFRS 5.33 d

documentation

The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]

ifrs-full

IncomeFromFinesAndPenalties

X duration, credit

label

Income from fines and penalties

Common practice: IAS 1.112 c

documentation

The amount of income arising from fines and penalties.

ifrs-full

IncomeFromGovernmentGrantsRelatedToAgriculturalActivity

X duration, credit

label

Income from government grants related to agricultural activity

Common practice: IAS 41.57 a

documentation

The amount of income from government grants related to agricultural activities. [Refer: Government grants]

ifrs-full

IncomeFromReimbursementsUnderInsurancePolicies

X duration, credit

label

Income from reimbursements under insurance policies

Common practice: IAS 1.112 c

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. [Refer: Types of insurance contracts [member]]

ifrs-full

IncomeFromStructuredEntities

X duration, credit

label

Income from structured entities

Disclosure: IFRS 12.27 b

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: Unconsolidated structured entities [member]]

ifrs-full

IncomeFromSubleasingRightofuseAssets

X duration, credit

label

Income from subleasing right-of-use assets

Disclosure: IFRS 16.53 f

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

X duration, credit

label

Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

X duration, credit

label

Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12A e

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

X duration, credit

label

Income relating to variable lease payments for operating leases that do not depend on index or rate

Disclosure: IFRS 16.90 b

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

X duration, credit

label

Income relating to variable lease payments not included in measurement of net investment in finance lease

Disclosure: IFRS 16.90 a (iii)

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

X duration

label

Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability

Disclosure: IAS 12.81 i

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

X duration, credit

label

Income taxes paid, classified as operating activities

Common practice: IAS 7.35

documentation

The cash outflow for income taxes paid, classified as operating activities.

ifrs-full

IncomeTaxesPaidRefund

X duration, credit

label

Income taxes paid (refund)

Disclosure: IAS 7.35

documentation

The cash flows from income taxes paid or refunded.

totalLabel

Total income taxes paid (refund)

ifrs-full

IncomeTaxesPaidRefundAbstract

label

Income taxes paid (refund) [abstract]

ifrs-full

IncomeTaxesPaidRefundClassifiedAsFinancingActivities

X duration, credit

label

Income taxes paid (refund), classified as financing activities

Example: IAS 7.14 f, Disclosure: IAS 7.35

documentation

The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]

negatedTerseLabel

Income taxes refund (paid)

ifrs-full

IncomeTaxesPaidRefundClassifiedAsInvestingActivities

X duration, credit

label

Income taxes paid (refund), classified as investing activities

Example: IAS 7.14 f, Disclosure: IAS 7.35

documentation

The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]

negatedTerseLabel

Income taxes refund (paid)

ifrs-full

IncomeTaxesPaidRefundClassifiedAsOperatingActivities

X duration, credit

label

Income taxes paid (refund), classified as operating activities

Example: IAS 7.14 f, Disclosure: IAS 7.35

documentation

The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]

negatedTerseLabel

Income taxes refund (paid)

ifrs-full

IncomeTaxesRefundClassifiedAsOperatingActivities

X duration, debit

label

Income taxes refund, classified as operating activities

Common practice: IAS 7.35

documentation

The cash inflow from income taxes refunded, classified as operating activities.

ifrs-full

IncomeTaxExpenseContinuingOperations

X duration, debit

label

Tax expense (income)

Disclosure: IAS 12.79, Disclosure: IAS 12.81 c (i), Disclosure: IAS 12.81 c (ii), Disclosure: IAS 1.82 d, Disclosure: IAS 26.35 b (viii), Disclosure: IFRS 12.B13 g, Disclosure: IFRS 8.23 h

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)]

totalLabel

Total tax expense (income)

negatedTerseLabel

Tax income (expense)

ifrs-full

IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome

X duration, debit

label

Income tax relating to application of overlay approach in other comprehensive income

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]

ifrs-full

IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to available-for-sale financial assets included in other comprehensive income

Disclosure: Expiry date 2023-01-01 IAS 12.81 ab, Disclosure: Expiry date 2023-01-01 IAS 1.90

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]

negatedLabel

Income tax relating to available-for-sale financial assets included in other comprehensive income

ifrs-full

IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to cash flow hedges included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to cash flow hedges included in other comprehensive income

ifrs-full

IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income

ifrs-full

IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income

ifrs-full

IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to change in value of time value of options included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to change in value of time value of options included in other comprehensive income

ifrs-full

IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome

X 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

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

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

ifrs-full

IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome

X 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

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

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

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome

X duration

label

Income tax relating to components of other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

documentation

The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]

totalLabel

Aggregated income tax relating to components of other comprehensive income

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract

label

Income tax relating to components of other comprehensive income [abstract]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss

X duration, debit

label

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss

Disclosure: IAS 1.91

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]

negatedTotalLabel

Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss

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

X duration, debit

label

Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss

Disclosure: IAS 1.91

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]

negatedTotalLabel

Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss

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

X 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

Common practice: IAS 12.81 ab, Common practice: IAS 1.90

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]]

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

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

X duration, debit

label

Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income

ifrs-full

IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome

X duration, debit

label

Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income

ifrs-full

IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income

Disclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90

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]]

negatedLabel

Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income

ifrs-full

IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, debit

label

Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

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’.

negatedLabel

Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income

ifrs-full

IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to hedges of investments in equity instruments included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to hedges of investments in equity instruments included in other comprehensive income

ifrs-full

IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to hedges of net investments in foreign operations included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to hedges of net investments in foreign operations included in other comprehensive income

ifrs-full

IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss

X 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

Disclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.90

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]]

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

ifrs-full

IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss

X 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

Disclosure: Effective 2023-01-01 IAS 12.81 ab, Disclosure: Effective 2023-01-01 IAS 1.90, Disclosure: Effective 2023-01-01 IFRS 17.90

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]]

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

ifrs-full

IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to investments in equity instruments included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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]

negatedLabel

Income tax relating to investments in equity instruments included in other comprehensive income

ifrs-full

IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

X 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

Disclosure: IFRS 14.22 b

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 [member]; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

X 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

Disclosure: IFRS 14.22 a

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 [member]; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to other individually immaterial components of other comprehensive income

Common practice: IAS 1.85

documentation

The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome

X duration, debit

label

Income tax relating to remeasurements of defined benefit plans included in other comprehensive income

Disclosure: IAS 12.81 ab, Disclosure: IAS 1.90

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 [member]]

negatedLabel

Income tax relating to remeasurements of defined benefit plans included in other comprehensive income

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, debit

label

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

Disclosure: IAS 1.90

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]

totalLabel

Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

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

X 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

Disclosure: IAS 1.91

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]

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

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss

X 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

Disclosure: IAS 1.91

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]

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

ifrs-full

IncreaseDecreaseDueToApplicationOfIFRS15Member

member

label

IFRS 15 [member]

Disclosure: IFRS 15.C8 a

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]

Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)

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]

Common practice: IAS 1.106

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]

Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.28 g

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]

Disclosure: IAS 1.20 d

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]

Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.29 d

documentation

This member stands for the financial effect of voluntary changes in accounting policy.

ifrs-full

IncreaseDecreaseInAccountingEstimate

X duration

label

Increase (decrease) in accounting estimate

Disclosure: IAS 8.39

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

X duration, debit

label

Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate

Common practice: IAS 1.85

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

X duration

label

Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

Example: IFRS 7.28 b

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]

totalLabel

Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

ifrs-full

IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets

X duration, credit

label

Increase (decrease) in allowance account for credit losses of financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.16

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]

totalLabel

Total increase (decrease) in allowance account for credit losses of financial assets

ifrs-full

IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows

X duration, debit

label

Increase (decrease) in assets for insurance acquisition cash flows

Disclosure: Effective 2023-01-01 IFRS 17.105A

documentation

The increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [member]; Assets for insurance acquisition cash flows]

totalLabel

Total increase (decrease) in assets for insurance acquisition cash flows

ifrs-full

IncreaseDecreaseInCashAndCashEquivalents

X duration, debit

label

Increase (decrease) in cash and cash equivalents after effect of exchange rate changes

Disclosure: IAS 7.45

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]

netLabel

Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes

ifrs-full

IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

X duration, debit

label

Increase (decrease) in cash and cash equivalents before effect of exchange rate changes

Disclosure: IAS 7.45

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]

netLabel

Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

ifrs-full

IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations

X duration, debit

label

Increase (decrease) in cash and cash equivalents, discontinued operations

Common practice: IFRS 5.33 c

documentation

The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]

ifrs-full

IncreaseDecreaseInContingentConsiderationAssetLiability

X duration, debit

label

Increase (decrease) in contingent consideration asset (liability)

Disclosure: IFRS 3.B67 b (i)

documentation

The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.

ifrs-full

IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

label

Increase (decrease) in contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]

totalLabel

Total increase (decrease) in contingent liabilities recognised in business combination

ifrs-full

IncreaseDecreaseInCreditDerivativeFairValue

X duration, debit

label

Increase (decrease) in credit derivative, fair value

Disclosure: IFRS 7.24G a

documentation

The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]

totalLabel

Total increase (decrease) in credit derivative, fair value

ifrs-full

IncreaseDecreaseInCreditDerivativeNominalAmount

X duration

label

Increase (decrease) in credit derivative, nominal amount

Disclosure: IFRS 7.24G a

documentation

The increase (decrease) in the nominal amount of a credit derivative. [Refer: 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.

totalLabel

Total increase (decrease) in credit derivative, nominal amount

ifrs-full

IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation

X duration, debit

label

Increase (decrease) in current tax expense (income) due to rate regulation

Disclosure: IFRS 14.34

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

IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Increase (decrease) in deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39

documentation

The increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

totalLabel

Total increase (decrease) in deferred acquisition costs arising from insurance contracts

ifrs-full

IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation

X duration, debit

label

Increase (decrease) in deferred tax expense (income) due to rate regulation

Disclosure: IFRS 14.34

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

X duration, credit

label

Increase (decrease) in deferred tax liability (asset)

Common practice: IAS 12.81

documentation

The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]

totalLabel

Total increase (decrease) in deferred tax liability (asset)

ifrs-full

IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption

X instant, credit

label

Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption

Disclosure: IAS 19.145 a

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 [member]]

ifrs-full

IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption

X instant, credit

label

Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption

Disclosure: IAS 19.145 a

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 [member]]

ifrs-full

IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners

X duration, credit

label

Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners

Disclosure: IFRIC 17.16 b

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

X instant, credit

label

Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

X instant, credit

label

Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.128 a (i), Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii)

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

X duration, credit

label

Increase in existing liabilities, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

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

ifrs-full

IncreaseDecreaseInExistingProvisionsOtherProvisions

X duration, credit

label

Increase in existing provisions, other provisions

Disclosure: IAS 37.84 b

documentation

The increase in existing other provisions. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

label

Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I

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]

totalLabel

Total increase (decrease) in 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

X duration, debit

label

Increase (decrease) in fair value measurement, assets

Disclosure: IFRS 13.93 e

documentation

The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]

totalLabel

Total increase (decrease) in fair value measurement, assets

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets

X duration, debit

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets

Disclosure: IFRS 13.93 h (ii)

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

X duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments

Disclosure: IFRS 13.93 h (ii)

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

X duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities

Disclosure: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration, debit

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets

Disclosure: IFRS 13.93 h (ii)

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

X duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity's own equity instruments

Disclosure: IFRS 13.93 h (ii)

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

X duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities

Disclosure: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities

Common practice: IFRS 13.93 h (ii)

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

X duration, credit

label

Increase (decrease) in fair value measurement, entity's own equity instruments

Disclosure: IFRS 13.93 e

documentation

The increase (decrease) in the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]

totalLabel

Total increase (decrease) in fair value measurement, entity's own equity instruments

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

X duration, credit

label

Increase (decrease) in fair value measurement, liabilities

Disclosure: IFRS 13.93 e

documentation

The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]

totalLabel

Total increase (decrease) in fair value measurement, liabilities

ifrs-full

IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4

X duration, debit

label

Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4

Disclosure: Expiry date 2023-01-01 IFRS 4.39E a

documentation

The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4

X duration, debit

label

Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4

Disclosure: Expiry date 2023-01-01 IFRS 4.39E b

documentation

The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

IncreaseDecreaseInFinancialAssets

X duration, debit

label

Increase (decrease) in financial assets

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35I

documentation

The increase (decrease) in financial assets. [Refer: Financial assets]

totalLabel

Total increase (decrease) in financial assets

ifrs-full

IncreaseDecreaseInFinancialAssetsAbstract

label

Increase (decrease) in financial assets [abstract]

ifrs-full

IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9

X instant, debit

label

Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9

Disclosure: IFRS 7.42L b

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

X instant, debit

label

Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9

Disclosure: IFRS 7.42L a

documentation

The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]

ifrs-full

IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9

X instant, credit

label

Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9

Disclosure: IFRS 7.42L b

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

X instant, credit

label

Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9

Disclosure: IFRS 7.42L a

documentation

The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]

ifrs-full

IncreaseDecreaseInInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) in insurance contracts liability (asset)

Common practice: Effective 2023-01-01 IFRS 17.99

documentation

The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]

totalLabel

Total increase (decrease) in insurance contracts liability (asset)

ifrs-full

IncreaseDecreaseInInsuranceLiabilitiesNetOfReinsurance

X duration, debit

label

Increase (decrease) in insurance liabilities, net of reinsurance

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

The increase (decrease) in insurance liabilities, net of reinsurance.

ifrs-full

IncreaseDecreaseInIntangibleAssetsAndGoodwill

X duration, debit

label

Increase (decrease) in intangible assets and goodwill

Common practice: IAS 38.118 e

documentation

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

totalLabel

Total increase (decrease) in intangible assets and goodwill

ifrs-full

IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities

X duration, credit

label

Increase (decrease) in liabilities arising from financing activities

Disclosure: IAS 7.44B

documentation

The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

totalLabel

Total increase (decrease) in liabilities arising from financing activities

ifrs-full

IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37

documentation

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

totalLabel

Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued

ifrs-full

IncreaseDecreaseInNetAssetsAvailableForBenefits

X duration, credit

label

Increase (decrease) in net assets available for benefits

Disclosure: IAS 26.35 b

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.

totalLabel

Total increase (decrease) in net assets available for benefits

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAsset

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset)

Disclosure: IAS 19.141

documentation

The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

totalLabel

Total increase (decrease) in net defined benefit liability (asset)

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets

Common practice: IAS 19.141

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

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss

Common practice: IAS 19.141

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]

totalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes

Common practice: IAS 19.141

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]

totalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes

ifrs-full

IncreaseDecreaseInNetInvestmentInFinanceLease

X duration, debit

label

Increase (decrease) in net investment in finance lease

Disclosure: IFRS 16.93

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

Common practice: IAS 1.112 c

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

Disclosure: IAS 1.79 a (iv)

documentation

The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]

totalLabel

Total increase (decrease) in number of shares outstanding

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X 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

Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

IncreaseDecreaseInProvisionForUnearnedPremium

X duration, debit

label

Increase (decrease) in provision for unearned premium

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]

ifrs-full

IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances

X duration, credit

label

Increase (decrease) in regulatory deferral account credit balances

Disclosure: IFRS 14.33 a

documentation

The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]

totalLabel

Total increase (decrease) in regulatory deferral account credit balances

ifrs-full

IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances

X duration, debit

label

Increase (decrease) in regulatory deferral account debit balances

Disclosure: IFRS 14.33 a

documentation

The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]

totalLabel

Total increase (decrease) in regulatory deferral account debit balances

ifrs-full

IncreaseDecreaseInReinsuranceAssets

X duration, debit

label

Increase (decrease) in reinsurance assets

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37

documentation

The increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]

totalLabel

Total increase (decrease) in reinsurance assets

ifrs-full

IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

X 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

Common practice: Effective 2023-01-01 IFRS 17.116

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

IncreaseDecreaseInWorkingCapital

X duration, credit

label

Increase (decrease) in working capital

Common practice: IAS 7.20

documentation

The increase (decrease) in working capital.

ifrs-full

IncreaseDecreaseThroughAcquisitionOfSubsidiary

X duration, credit

label

Increase (decrease) through acquisition of subsidiary, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 d

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

X duration, credit

label

Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets

Common practice: Expiry date 2023-01-01 IFRS 7.16

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

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets

X duration, debit

label

Increase (decrease) through adjustments arising from passage of time, reinsurance assets

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]

ifrs-full

IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103 b (ii)

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

X 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

Example: IFRS 7.28 b, Example: IFRS 7.IG14

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; Financial instruments, class [member]]

ifrs-full

IncreaseDecreaseThroughAppropriationOfRetainedEarnings

X duration, credit

label

Increase (decrease) through appropriation of retained earnings, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]

ifrs-full

IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances

X duration, credit

label

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances

Example: IFRS 14.33 a (i)

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

X duration, debit

label

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances

Example: IFRS 14.33 a (i)

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

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals

Disclosure: IAS 19.141 h

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]

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.

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights

X duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals

Disclosure: IAS 19.141 h

documentation

The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset

X duration, credit

label

Increase (decrease) through business combinations, deferred tax liability (asset)

Common practice: IAS 12.81

documentation

The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]

ifrs-full

IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) through cash flows, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 a

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]

totalLabel

Total increase (decrease) through cash flows, insurance contracts liability (asset)

ifrs-full

IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

label

Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

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; Business combinations [member]]

ifrs-full

IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions

X duration, credit

label

Increase (decrease) through change in discount rate, other provisions

Disclosure: IAS 37.84 e

documentation

The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseThroughChangeInEquityOfSubsidiaries

X duration, credit

label

Increase (decrease) through change in equity of subsidiaries, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset

X 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)

Disclosure: Effective 2023-01-01 IFRS 17.104 b (ii)

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

X duration, credit

label

Increase (decrease) through changes in discount rates, regulatory deferral account credit balances

Example: IFRS 14.33 a (iii)

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

X duration, debit

label

Increase (decrease) through changes in discount rates, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

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

X duration, credit

label

Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.104 a (i)

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

X duration, credit

label

Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.104 a (ii)

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

X duration, credit

label

Increase (decrease) through changes in fair values, liabilities arising from financing activities

Disclosure: IAS 7.44B d

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

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)

Disclosure: IAS 19.141 e

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]

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.

ifrs-full

IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances

X duration, credit

label

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances

Example: IFRS 14.33 a (iii)

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

X duration, debit

label

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

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

X duration, credit

label

Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.IG20B

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

X duration, debit

label

Increase (decrease) through changes in models or risk parameters, financial assets

Example: IFRS 7.35H, Example: IFRS 7.IG20B

documentation

The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl

X duration, credit

label

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity

Disclosure: IAS 1.106 d (iii)

documentation

The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent

X 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

Disclosure: IFRS 12.18

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: Subsidiaries [member]; Equity attributable to owners of parent]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) through changes that relate to current service, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.104 b

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]

totalLabel

Total increase (decrease) through changes that relate to current service, 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

X duration, credit

label

Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103 b (iv), Disclosure: Effective 2023-01-01 IFRS 17.104 a

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]

totalLabel

Total increase (decrease) through changes that relate to future service, 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

X duration, credit

label

Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103 b (iii), Disclosure: Effective 2023-01-01 IFRS 17.104 c

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughConversionOfConvertibleInstruments

X duration, credit

label

Increase (decrease) through conversion of convertible instruments, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from the conversion of convertible instruments.

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets

X duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets

Example: IFRS 15.118 b

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

X duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities

Example: IFRS 15.118 b

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

X duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets

Example: IFRS 15.118 b

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

X duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities

Example: IFRS 15.118 b

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

X duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets

Example: IFRS 15.118 b

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

X duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities

Example: IFRS 15.118 b

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

X duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets

Example: IFRS 15.118 b

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

X duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities

Example: IFRS 15.118 b

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

X duration, credit

label

Increase (decrease) through disposal of subsidiary, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities

X duration, credit

label

Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities

Disclosure: IAS 7.44B c

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

X duration, credit

label

Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 b

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

X duration, credit

label

Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.108 a

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

X duration, credit

label

Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.104 a (iii), Disclosure: Effective 2023-01-01 IFRS 17.107

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

X duration, credit

label

Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.108 b

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

X duration, credit

label

Increase (decrease) through exercise of options, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from the exercise of options.

ifrs-full

IncreaseDecreaseThroughExerciseOfWarrantsEquity

X duration, credit

label

Increase (decrease) through exercise of warrants, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from the exercise of warrants.

ifrs-full

IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) through experience adjustments, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.104 b (iii)

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

X duration, credit

label

Increase (decrease) through financing cash flows, liabilities arising from financing activities

Disclosure: IAS 7.44B a

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

X duration, credit

label

Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.IG20B

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]

totalLabel

Total increase (decrease) through foreign exchange and other movements, 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

X duration, debit

label

Increase (decrease) through foreign exchange and other movements, financial assets

Example: IFRS 7.35H, Example: IFRS 7.IG20B

documentation

The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]

totalLabel

Total increase (decrease) through foreign exchange and other movements, financial assets

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract

label

Increase (decrease) through foreign exchange and other movements, financial assets [abstract]

ifrs-full

IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

label

Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.IG20B

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

X duration, debit

label

Increase (decrease) through foreign exchange, financial assets

Example: IFRS 7.35H, Example: IFRS 7.IG20B

documentation

The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

X 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

Example: Effective 2023-01-01 IFRS 17.116

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

X duration, credit

label

Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103 b (i)

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

X 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)

Disclosure: Effective 2023-01-01 IFRS 17.105 a (iii)

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

X duration, credit

label

Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 a (iii)

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

X duration, credit

label

Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 a (ii)

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

X duration, credit

label

Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 c

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

X duration, credit

label

Increase (decrease) through insurance revenue, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103 a

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]

totalLabel

Total increase (decrease) through insurance revenue, insurance contracts liability (asset)

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset

X 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)

Disclosure: Effective 2023-01-01 IFRS 17.114 c

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

X 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)

Disclosure: Effective 2023-01-01 IFRS 17.114 b

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

X 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)

Disclosure: Effective 2023-01-01 IFRS 17.114 a

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

X duration, credit

label

Increase (decrease) through insurance service expenses, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103 b

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]

totalLabel

Total increase (decrease) through insurance service expenses, 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

X duration, credit

label

Increase (decrease) through insurance service result, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103, Disclosure: Effective 2023-01-01 IFRS 17.104

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]

totalLabel

Total increase (decrease) through insurance service result, insurance contracts liability (asset)

ifrs-full

IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.103 c

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

X duration, credit

label

Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)

Common practice: IAS 12.81

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

X duration, credit

label

Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35I b

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

X duration, debit

label

Increase (decrease) through modification of contractual cash flows, financial assets

Example: IFRS 7.35I b

documentation

The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets

X duration, credit

label

Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets

Common practice: Expiry date 2023-01-01 IFRS 7.16

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

X duration, debit

label

Increase (decrease) through net exchange differences, biological assets

Disclosure: IAS 41.50 f

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

IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset

X duration, credit

label

Increase (decrease) through net exchange differences, deferred tax liability (asset)

Common practice: IAS 12.81

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

X duration, debit

label

Increase (decrease) through net exchange differences, goodwill

Disclosure: IFRS 3.B67 d (vi)

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

X duration, debit

label

Increase (decrease) through net exchange differences, intangible assets and goodwill

Common practice: IAS 38.118 e (vii)

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

X duration, debit

label

Increase (decrease) through net exchange differences, intangible assets other than goodwill

Disclosure: IAS 38.118 e (vii)

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

X duration, debit

label

Increase (decrease) through net exchange differences, investment property

Disclosure: IAS 40.76 e, Disclosure: IAS 40.79 d (vi)

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

IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 f

documentation

The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions

X duration, credit

label

Increase (decrease) through net exchange differences, other provisions

Common practice: IAS 37.84

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

X duration, debit

label

Increase (decrease) through net exchange differences, property, plant and equipment

Disclosure: IAS 16.73 e (viii)

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

IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue

X duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences

Disclosure: IAS 19.141 e

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

IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets

X duration, debit

label

Increase (decrease) through net exchange differences, reinsurance assets

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]

ifrs-full

IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X 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

Example: IFRS 7.28 b, Example: IFRS 7.IG14

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; Financial instruments, class [member]]

ifrs-full

IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities

X duration, credit

label

Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities

Disclosure: IAS 7.44B b

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; Subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets

X duration, credit

label

Increase (decrease) through other changes, allowance account for credit losses of financial assets

Common practice: Expiry date 2023-01-01 IFRS 7.16

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

IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 e

documentation

The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill

X duration, debit

label

Increase (decrease) through other changes, intangible assets and goodwill

Common practice: IAS 38.118 e (viii)

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

X duration, debit

label

Increase (decrease) through other changes, intangible assets other than goodwill

Disclosure: IAS 38.118 e (viii)

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

X duration, debit

label

Increase (decrease) through other changes, investment property

Disclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (viii)

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

X duration, credit

label

Increase (decrease) through other changes, liabilities arising from financing activities

Disclosure: IAS 7.44B e

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

IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37

documentation

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from other changes

Common practice: IAS 19.141

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

X duration, debit

label

Increase (decrease) through other changes, property, plant and equipment

Disclosure: IAS 16.73 e (ix)

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

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances

X duration, credit

label

Increase (decrease) through other changes, regulatory deferral account credit balances

Example: IFRS 14.33 a (iii)

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]

totalLabel

Total increase (decrease) through other changes, regulatory deferral account credit balances

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract

label

Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances

X duration, debit

label

Increase (decrease) through other changes, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

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]

totalLabel

Total increase (decrease) through other changes, regulatory deferral account debit balances

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract

label

Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]

ifrs-full

IncreaseDecreaseThroughOtherChangesReinsuranceAssets

X duration, debit

label

Increase (decrease) through other changes, reinsurance assets

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]

ifrs-full

IncreaseDecreaseThroughOtherContributionsByOwners

X duration, credit

label

Increase through other contributions by owners, equity

Disclosure: IAS 1.106 d (iii)

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

(X) duration, debit

label

Decrease through other distributions to owners, equity

Disclosure: IAS 1.106 d (iii)

documentation

The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.

negatedLabel

Decrease through other distributions to owners, equity

ifrs-full

IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

label

Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

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

X duration, debit

label

Increase (decrease) through other movements, financial assets

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

documentation

The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset

X duration, credit

label

Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 a (i)

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

X duration, credit

label

Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.105 a (i)

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

X 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

Example: Effective 2023-01-01 IFRS 17.116

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

X duration, credit

label

Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.104 b (i)

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

IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

label

Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts

Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]

ifrs-full

IncreaseDecreaseThroughSharebasedPaymentTransactions

X duration, credit

label

Increase (decrease) through share-based payment transactions, equity

Disclosure: IAS 1.106 d (iii)

documentation

The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]

ifrs-full

IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions

X duration, credit

label

Increase through adjustments arising from passage of time, other provisions

Disclosure: IAS 37.84 e

documentation

The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseThroughTransactionsWithOwners

X duration, credit

label

Increase (decrease) through transactions with owners, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from transactions with owners.

ifrs-full

IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings

X duration, credit

label

Increase (decrease) through transfer between revaluation surplus and retained earnings, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets

X duration, debit

label

Increase (decrease) through other changes, biological assets

Disclosure: IAS 41.50 g

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

X duration, credit

label

Increase (decrease) through other changes, equity

Disclosure: IAS 1.106 d

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

X duration, debit

label

Increase (decrease) through other changes, goodwill

Disclosure: IFRS 3.B67 d (vii)

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

X duration, debit

label

Increase (decrease) through transfers and other changes, intangible assets and goodwill

Common practice: IAS 38.118 e

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]

totalLabel

Total increase (decrease) through transfers and other changes, intangible assets and goodwill

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract

label

Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill

X duration, debit

label

Increase (decrease) through transfers and other changes, intangible assets other than goodwill

Common practice: IAS 38.118 e

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]

totalLabel

Total increase (decrease) through transfers and other changes, 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

X duration, credit

label

Increase (decrease) through transfers and other changes, other provisions

Common practice: IAS 37.84

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

X duration, debit

label

Increase (decrease) through transfers and other changes, property, plant and equipment

Common practice: IAS 16.73 e

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]

totalLabel

Total increase (decrease) through transfers and other changes, property, plant and equipment

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract

label

Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

label

Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.35I d, Example: IFRS 7.IG20B

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

X duration, debit

label

Increase (decrease) through transfers, financial assets

Example: IFRS 7.35H, Example: IFRS 7.35I d, Example: IFRS 7.IG20B

documentation

The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment

X duration, debit

label

Increase (decrease) through transfers from construction in progress, property, plant and equipment

Common practice: IAS 16.73 e

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

IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment

X duration, debit

label

Increase (decrease) through transfers from (to) investment property, property, plant and equipment

Common practice: IAS 16.73 e

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

IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill

X duration, debit

label

Increase (decrease) through transfers, intangible assets and goodwill

Common practice: IAS 38.118 e

documentation

The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]

ifrs-full

IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill

X duration, debit

label

Increase (decrease) through transfers, intangible assets other than goodwill

Common practice: IAS 38.118 e

documentation

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

ifrs-full

IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

label

Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 e

documentation

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment

X duration, debit

label

Increase (decrease) through transfers, property, plant and equipment

Common practice: IAS 16.73 e

documentation

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

ifrs-full

IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances

X duration, credit

label

Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances

Example: IFRS 14.33 a (iii), Example: IFRS 14.IE5

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

X duration, debit

label

Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii), Example: IFRS 14.IE5

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

X duration, credit

label

Increase (decrease) through transfer to statutory reserve, equity

Common practice: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]

ifrs-full

IncreaseDecreaseThroughTreasuryShareTransactions

X duration, credit

label

Increase (decrease) through treasury share transactions, equity

Disclosure: IAS 1.106 d

documentation

The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]

ifrs-full

IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares

X duration, credit

label

Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares

Disclosure: IAS 33.70 a

documentation

The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares.

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

X duration, debit

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

Disclosure: IFRS 13.93 h (ii)

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

X 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

Disclosure: IFRS 13.93 h (ii)

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

X duration, credit

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

Disclosure: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X 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

Common practice: IFRS 13.93 h (ii)

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

X duration, credit

label

Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

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; Business combinations [member]]

ifrs-full

IncreaseThroughBusinessCombinationsContractAssets

X duration, debit

label

Increase through business combinations, contract assets

Example: IFRS 15.118 a

documentation

The increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]

ifrs-full

IncreaseThroughBusinessCombinationsContractLiabilities

X duration, credit

label

Increase through business combinations, contract liabilities

Example: IFRS 15.118 a

documentation

The increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]

ifrs-full

IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances

X duration, debit

label

Increase through items acquired in business combination, regulatory deferral account debit balances

Example: IFRS 14.33 a (iii)

documentation

The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]

ifrs-full

IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances

X duration, credit

label

Increase through items assumed in business combination, regulatory deferral account credit balances

Example: IFRS 14.33 a (iii)

documentation

The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]

ifrs-full

IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities

X duration, credit

label

Increase through new leases, liabilities arising from financing activities

Example: IAS 7 - A Statement of cash flows for an entity other than a financial institution, Example: IAS 7.44B

documentation

The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]

ifrs-full

IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

label

Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts

Example: IFRS 7.35H, Example: IFRS 7.35I a, Example: IFRS 7.IG20B

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

X duration, debit

label

Increase through origination or purchase, financial assets

Example: IFRS 7.35H, Example: IFRS 7.35I a, Example: IFRS 7.IG20B

documentation

The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]

ifrs-full

IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows

X duration, debit

label

Increase through reversals of impairment losses, assets for insurance acquisition cash flows

Disclosure: Effective 2023-01-01 IFRS 17.105B

documentation

The increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [member]; Assets for insurance acquisition cash flows]

ifrs-full

IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements

X duration

label

Incremental fair value granted, modified share-based payment arrangements

Disclosure: IFRS 2.47 c (ii)

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: Share-based payment arrangements [member]]

commentaryGuidance

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

ifrs-full

IndemnificationAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Indemnification assets recognised as of acquisition date

Disclosure: IFRS 3.B64 g (i)

documentation

The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]

ifrs-full

IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted

text

label

Indication of how frequently hedging relationships are discontinued and restarted

Disclosure: IFRS 7.23C b (iii)

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

Disclosure: IAS 20.39 b

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

Disclosure: IAS 37.86 b

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: Contingent liabilities [member]]

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination

text

label

Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination

Disclosure: IFRS 3.B64 j, Disclosure: IFRS 3.B64 j (i), Disclosure: IFRS 3.B67 c

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: Contingent liabilities [member]; Business combinations [member]]

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions

text

label

Indication of uncertainties of amount or timing of outflows, other provisions

Disclosure: IAS 37.85 b

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]

Disclosure: IAS 36.130

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

IndividualAssetsOrCashgeneratingUnitsMember

member

label

Individual assets or cash-generating units [member]

Disclosure: IAS 36.130

documentation

This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]

ifrs-full

IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis

axis

label

Cash-generating units [axis]

Disclosure: IAS 36.134

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

IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember

member

label

Cash-generating units [member]

Disclosure: IAS 36.134

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]

Disclosure: IFRS 7.B52

documentation

This member stands for individually insignificant parties to the transaction other than the entity.

ifrs-full

InflowsOfCashFromInvestingActivities

X duration, debit

label

Inflows of cash from investing activities

Common practice: IAS 7.16

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]

Disclosure: IFRS 7.35K c

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

Disclosure: IAS 1.135 e

documentation

Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]

ifrs-full

InformationAboutContingentAssetsThatDisclosureIsNotPracticable

text

label

Information about contingent assets that disclosure is not practicable

Disclosure: IAS 37.91

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

Disclosure: IAS 37.91

documentation

Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]

ifrs-full

InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets

text block

label

Information about credit quality of neither past due nor impaired financial assets [text block]

Disclosure: Expiry date 2023-01-01 IFRS 7.36 c

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

Disclosure: Effective 2023-01-01 IFRS 17.131 b

documentation

Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]

ifrs-full

InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4

text

label

Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4

Disclosure: Expiry date 2023-01-01 IFRS 4.39G

documentation

Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates

text

label

Information about effect of regulatory frameworks in which entity operates

Disclosure: Effective 2023-01-01 IFRS 17.126

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

Disclosure: IFRS 7.35F b

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

Example: IFRS 16.59 b (iv)

documentation

Information about the lessee's exposure arising from leases not yet commenced to which the lessee is committed.

ifrs-full

InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract

text

label

Information about exposures to market risk arising from embedded derivatives contained in host insurance contract

Disclosure: Expiry date 2023-01-01 IFRS 4.39 e

documentation

Information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]

ifrs-full

InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup

text

label

Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group

Disclosure: IFRS 7.B8H

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]

Disclosure: IFRS 7.22C b

documentation

The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]

ifrs-full

InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory

text block

label

Information about how entity determined risk component designated as hedged item [text block]

Disclosure: IFRS 7.22C a

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 [member]]

ifrs-full

InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined

text

label

Information about how expected cash outflow on redemption or repurchase was determined

Disclosure: IAS 1.136A d

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

Disclosure: IFRS 2.47 a (ii)

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

Disclosure: IFRS 2.47 a

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

Disclosure: IFRS 2.47 b (i)

documentation

Information about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.

ifrs-full

InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets

text

label

Information about how lessor manages risk associated with rights it retains in underlying assets

Disclosure: IFRS 16.92 b

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

Disclosure: IFRS 12.29 c

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

Disclosure: IFRS 7.42E c

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

Example: IFRS 16.59 b (ii)

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

Example: IFRS 16.59 b (iii)

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

Example: IFRS 16.59 b (i)

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

Disclosure: IFRS 8.34

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

Disclosure: Expiry date 2023-01-01 IFRS 7.30 c

documentation

Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]

ifrs-full

InformationAboutNatureOfLesseesLeasingActivities

text

label

Information about nature of lessee's leasing activities

Example: IFRS 16.59 a

documentation

Information about the nature of the lessee's leasing activities.

ifrs-full

InformationAboutNatureOfLessorsLeasingActivities

text

label

Information about nature of lessor's leasing activities

Disclosure: IFRS 16.92 a

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

Disclosure: IAS 1.136A b

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: Financial instruments, class [member]]

ifrs-full

InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability

text

label

Information about potential exposure to future cash outflows not reflected in measurement of lease liability

Example: IFRS 16.59 b

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]

Disclosure: IFRS 15.115

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

Example: IFRS 16.59 c

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

Disclosure: IFRS 16.92 b

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

Example: IFRS 16.59 d

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

Disclosure: IFRS 12.9A

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

Disclosure: IFRS 7.23C b (i)

documentation

Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.

ifrs-full

InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements

text

label

Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements

Disclosure: Expiry date 2023-01-01 IFRS 4.39H

documentation

Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.

ifrs-full

InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments

text

label

Information about whether and how entity intends to dispose of financial instruments

Disclosure: Expiry date 2023-01-01 IFRS 7.30 d

documentation

Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]

ifrs-full

InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted

text

label

Information how fair value was measured, other equity instruments granted

Disclosure: IFRS 2.47 b

documentation

Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.

ifrs-full

InformationOnEntitysWriteoffPolicy

text

label

Information on entity's write-off policy

Disclosure: IFRS 7.35F e

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

Disclosure: IFRS 7.42J a

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

Disclosure: IFRS 7.35F d

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

Disclosure: IFRS 7.35F a

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

Disclosure: Effective 2023-01-01 IFRS 17.C33 a

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

Disclosure: IFRS 2.47 c (iii)

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; Share-based payment arrangements [member]]

ifrs-full

InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis

text

label

Information on how instruments were grouped if expected credit losses were measured on collective basis

Disclosure: IFRS 7.35F c

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

Disclosure: IFRS 7.35F f

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

InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted

text

label

Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted

Disclosure: IFRS 2.47 b (ii)

documentation

Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie 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

Disclosure: IFRS 2.47 b (iii)

documentation

Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.

ifrs-full

InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted

text

label

Information whether and how other features were incorporated into measurement of fair value, share options granted

Disclosure: IFRS 2.47 a (iii)

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

Disclosure: IAS 1.135 d

documentation

Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]

ifrs-full

InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse

text

label

Information whether recoverable amount of asset is fair value less costs of disposal or value in use

Disclosure: IAS 36.130 e

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: Cash-generating units [member]]

ifrs-full

InitiallyAppliedIFRSsAxis

axis

label

Initially applied IFRSs [axis]

Disclosure: IAS 8.28

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

InitiallyAppliedIFRSsMember

member [default]

label

Initially applied IFRSs [member]

Disclosure: IAS 8.28

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]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

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

InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member

member [default]

label

Inputs to methods used to measure contracts within scope of IFRS 17 [member]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

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

X.XX instant

label

Input to method used to measure contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.117 a

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]

Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109

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]

Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.107

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

InsuranceContractsByComponentsMember

member [default]

label

Insurance contracts by components [member]

Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.107

documentation

This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the 'Insurance contracts by components' axis if no other member is used. [Refer: Insurance contracts [member]]

ifrs-full

InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis

axis

label

Insurance contracts by remaining coverage and incurred claims [axis]

Disclosure: Effective 2023-01-01 IFRS 17.100

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

InsuranceContractsByRemainingCoverageAndIncurredClaimsMember

member [default]

label

Insurance contracts by remaining coverage and incurred claims [member]

Disclosure: Effective 2023-01-01 IFRS 17.100

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 [member]]

ifrs-full

InsuranceContractsIssuedMember

member

label

Insurance contracts issued [member]

Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98

documentation

This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]

ifrs-full

InsuranceContractsIssuedThatAreAssets

X instant, debit

label

Insurance contracts issued that are assets

Disclosure: Effective 2023-01-01 IAS 1.54 da, Disclosure: Effective 2023-01-01 IFRS 17.78 a

documentation

The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]

ifrs-full

InsuranceContractsIssuedThatAreLiabilities

X instant, credit

label

Insurance contracts issued that are liabilities

Disclosure: Effective 2023-01-01 IAS 1.54 ma, Disclosure: Effective 2023-01-01 IFRS 17.78 b

documentation

The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]

ifrs-full

InsuranceContractsLiabilityAsset

X instant, credit

label

Insurance contracts liability (asset)

Disclosure: Effective 2023-01-01 IFRS 17.99 b

documentation

The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]

periodStartLabel

Insurance contracts liability (asset) at beginning of period

periodEndLabel

Insurance contracts liability (asset) at end of period

ifrs-full

InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome

X 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

Disclosure: Effective 2023-01-01 IFRS 17.113 c

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

InsuranceContractsMember

member [default]

label

Types of insurance contracts [member]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the 'Types of insurance contracts' axis if no other member is used.

ifrs-full

InsuranceContractsMember2017

member [default]

label

Insurance contracts [member]

Disclosure: Effective 2023-01-01 IFRS 17.100 c, Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109

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

InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember

member

label

Insurance contracts other than those to which premium allocation approach has been applied [member]

Disclosure: Effective 2023-01-01 IFRS 17.101, Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109

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

X instant, debit

label

Insurance contracts that are assets

Disclosure: Effective 2023-01-01 IFRS 17.99 b

documentation

The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]

periodStartLabel

Insurance contracts that are assets at beginning of period

periodEndLabel

Insurance contracts that are assets at end of period

ifrs-full

InsuranceContractsThatAreLiabilities

X instant, credit

label

Insurance contracts that are liabilities

Disclosure: Effective 2023-01-01 IFRS 17.99 b

documentation

The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]

periodStartLabel

Insurance contracts that are liabilities at beginning of period

periodEndLabel

Insurance contracts that are liabilities at end of period

ifrs-full

InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember

member

label

Insurance contracts to which premium allocation approach has been applied [member]

Disclosure: Effective 2023-01-01 IFRS 17.100 c

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

X duration, debit

label

Insurance expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from purchased insurance.

ifrs-full

InsuranceFinanceIncomeExpenses

X duration, credit

label

Insurance finance income (expenses)

Disclosure: Effective 2023-01-01 IFRS 17.110

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

X 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

Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.80 b, Disclosure: Effective 2023-01-01 IFRS 17.90

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

X 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

Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.80 b, Disclosure: Effective 2023-01-01 IFRS 17.90

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

X duration, credit

label

Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss

Disclosure: Effective 2023-01-01 IAS 1.82 bb, Disclosure: Effective 2023-01-01 IFRS 17.80 b

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

X duration, credit

label

Insurance revenue

Disclosure: Effective 2023-01-01 IAS 1.82 a (ii), Disclosure: Effective 2023-01-01 IFRS 17.106, Disclosure: Effective 2023-01-01 IFRS 17.80 a

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]

totalLabel

Total insurance revenue

ifrs-full

InsuranceRevenueAbstract

label

Insurance revenue [abstract]

ifrs-full

InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows

X duration, credit

label

Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows

Disclosure: Effective 2023-01-01 IFRS 17.106 b

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

X duration, credit

label

Insurance revenue, amounts relating to changes in liability for remaining coverage

Disclosure: Effective 2023-01-01 IFRS 17.106 a

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]]

totalLabel

Total insurance revenue, amounts relating to changes in liability for remaining coverage

ifrs-full

InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract

label

Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]

ifrs-full

InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk

X duration, credit

label

Insurance revenue, change in risk adjustment for non-financial risk

Disclosure: Effective 2023-01-01 IFRS 17.106 a (ii)

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

X duration, credit

label

Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services

Disclosure: Effective 2023-01-01 IFRS 17.106 a (iii)

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

X duration, credit

label

Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period

Disclosure: Effective 2023-01-01 IFRS 17.106 a (i)

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

X duration, credit

label

Insurance revenue, other amounts

Disclosure: Effective 2023-01-01 IFRS 17.106 a (iv)

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (i)

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

(X) duration, debit

label

Insurance service expenses from insurance contracts issued

Disclosure: Effective 2023-01-01 IAS 1.82 ab, Disclosure: Effective 2023-01-01 IFRS 17.80 a

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]]

negatedLabel

Insurance service expenses from insurance contracts issued

ifrs-full

InsuranceServiceResult

X duration, credit

label

Insurance service result

Disclosure: Effective 2023-01-01 IFRS 17.80 a

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)]

totalLabel

Total insurance service result

ifrs-full

InsuranceServiceResultAbstract

label

Insurance service result [abstract]

ifrs-full

IntangibleAssetFairValueUsedAsDeemedCost

X instant, debit

label

Intangible asset fair value used as deemed cost

Disclosure: IFRS 1.30

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

X instant, debit

label

Intangible assets acquired by way of government grant

Disclosure: IAS 38.122 c (ii)

documentation

The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue

X instant, debit

label

Intangible assets acquired by way of government grant, fair value initially recognised

Disclosure: IAS 38.122 c (i)

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

X instant, debit

label

Intangible assets and goodwill

Common practice: IAS 1.55

documentation

The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]

totalLabel

Total intangible assets and goodwill

periodStartLabel

Intangible assets and goodwill at beginning of period

periodEndLabel

Intangible assets and goodwill at end of period

ifrs-full

IntangibleAssetsAndGoodwillAbstract

label

Intangible assets and goodwill [abstract]

ifrs-full

IntangibleAssetsAndGoodwillMember

member [default]

label

Intangible assets and goodwill [member]

Common practice: IAS 38.118

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

IntangibleAssetsMaterialToEntity

X instant, debit

label

Intangible assets material to entity

Disclosure: IAS 38.122 b

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]

Disclosure: IAS 38.122 b

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

IntangibleAssetsMaterialToEntityMember

member [default]

label

Intangible assets material to entity [member]

Disclosure: IAS 38.122 b

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

X instant, debit

label

Intangible assets other than goodwill

Disclosure: IAS 1.54 c, Disclosure: IAS 38.118 e

documentation

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

totalLabel

Total intangible assets other than goodwill

periodStartLabel

Intangible assets other than goodwill at beginning of period

periodEndLabel

Intangible assets other than goodwill at end of period

ifrs-full

IntangibleAssetsOtherThanGoodwillAbstract

label

Intangible assets other than goodwill [abstract]

ifrs-full

IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets

X instant, debit

label

Intangible assets other than goodwill, revalued assets, at cost

Disclosure: IAS 38.124 a (iii)

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

X instant, debit

label

Intangible assets other than goodwill, revalued assets

Disclosure: IAS 38.124 a (ii)

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]

Example: IAS 36.127, Disclosure: IAS 38.118, Example: IFRS 16.53

documentation

This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsOtherThanGoodwillRevaluationSurplus

X instant, credit

label

Intangible assets other than goodwill, revaluation surplus

Disclosure: IAS 38.124 b

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

X instant, debit

label

Intangible assets pledged as security for liabilities

Disclosure: IAS 38.122 d

documentation

The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers

X instant, debit

label

Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG23 b

documentation

The amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]

ifrs-full

IntangibleAssetsUnderDevelopment

X instant, debit

label

Intangible assets under development

Example: IAS 38.119 g

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]

Example: IAS 38.119 g

documentation

This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsWhoseTitleIsRestricted

X instant, debit

label

Intangible assets whose title is restricted

Disclosure: IAS 38.122 d

documentation

The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsWithIndefiniteUsefulLife

X instant, debit

label

Intangible assets with indefinite useful life

Disclosure: IAS 36.134 b, Disclosure: IAS 36.135 b, Disclosure: IAS 38.122 a

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]

Disclosure: IAS 38.122 a

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

IntangibleAssetsWithIndefiniteUsefulLifeMember

member [default]

label

Intangible assets with indefinite useful life [member]

Disclosure: IAS 38.122 a

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

X instant, debit

label

Intangible exploration and evaluation assets

Common practice: IAS 38.119, Disclosure: IFRS 6.25

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]

Disclosure: IFRS 6.25

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

X duration

label

Interest costs capitalised

Common practice: IAS 1.112 c

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.

commentaryGuidance

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

ifrs-full

InterestCostsIncurred

X duration

label

Interest costs incurred

Common practice: IAS 1.112 c

documentation

The amount of interest costs that an entity incurs.

commentaryGuidance

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

totalLabel

Total interest costs incurred

ifrs-full

InterestExpense

X duration, debit

label

Interest expense

Disclosure: IFRS 12.B13 f, Disclosure: IFRS 8.23 d, Disclosure: IFRS 8.28 e

documentation

The amount of expense arising from interest.

ifrs-full

InterestExpenseDefinedBenefitPlans

X duration, debit

label

Interest expense, defined benefit plans

Common practice: IAS 19.135 b

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

X duration, debit

label

Interest expense for financial liabilities not at fair value through profit or loss

Disclosure: IFRS 7.20 b

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

X duration, debit

label

Interest expense (income), defined benefit plans

Common practice: IAS 19.135 b

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)]

netLabel

Net interest expense (income), defined benefit plans

ifrs-full

InterestExpenseIncomeDefinedBenefitPlansAbstract

label

Interest expense (income), defined benefit plans [abstract]

ifrs-full

InterestExpenseIncomeNetDefinedBenefitLiabilityAsset

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)

Disclosure: IAS 19.141 b

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)]

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.

ifrs-full

InterestExpenseOnBankLoansAndOverdrafts

X duration, debit

label

Interest expense on bank loans and overdrafts

Common practice: IAS 1.112 c

documentation

The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]

ifrs-full

InterestExpenseOnBonds

X duration, debit

label

Interest expense on bonds

Common practice: IAS 1.112 c

documentation

The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]

ifrs-full

InterestExpenseOnBorrowings

X duration, debit

label

Interest expense on borrowings

Common practice: IAS 1.112 c

documentation

The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]

ifrs-full

InterestExpenseOnDebtInstrumentsIssued

X duration, debit

label

Interest expense on debt instruments issued

Common practice: IAS 1.112 c

documentation

The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]

ifrs-full

InterestExpenseOnDepositsFromBanks

X duration, debit

label

Interest expense on deposits from banks

Common practice: IAS 1.112 c

documentation

The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]

ifrs-full

InterestExpenseOnDepositsFromCustomers

X duration, debit

label

Interest expense on deposits from customers

Common practice: IAS 1.112 c

documentation

The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]

ifrs-full

InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss

X duration, debit

label

Interest expense on financial liabilities designated at fair value through profit or loss

Common practice: IAS 1.112 c

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

X duration, debit

label

Interest expense on financial liabilities held for trading

Common practice: IAS 1.112 c

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

X duration, debit

label

Interest expense on lease liabilities

Disclosure: IFRS 16.53 b

documentation

The amount of interest expense on lease liabilities. [Refer: Lease liabilities]

ifrs-full

InterestExpenseOnLiabilitiesDueToCentralBanks

X duration, debit

label

Interest expense on liabilities due to central banks

Common practice: IAS 1.112 c

documentation

The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]

ifrs-full

InterestExpenseOnOtherFinancialLiabilities

X duration, debit

label

Interest expense on other financial liabilities

Common practice: IAS 1.112 c

documentation

The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]

ifrs-full

InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

label

Interest expense on repurchase agreements and cash collateral on securities lent

Common practice: IAS 1.112 c

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

(X) duration, credit

label

Interest income, defined benefit plans

Common practice: IAS 19.135 b

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)]

negatedLabel

Interest income, defined benefit plans

ifrs-full

InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost

X 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

Disclosure: IFRS 7.12C b

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

X 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

Disclosure: IFRS 7.42N b

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

X 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

Disclosure: IFRS 7.42N b

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

X duration, credit

label

Interest revenue for financial assets measured at amortised cost

Disclosure: IFRS 7.20 b

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

X duration, credit

label

Interest income for financial assets not at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.20 b

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

X duration, credit

label

Interest income on available-for-sale financial assets

Common practice: Expiry date 2023-01-01 IAS 1.112 c

documentation

The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]

ifrs-full

InterestIncomeOnCashAndBankBalancesAtCentralBanks

X duration, credit

label

Interest income on cash and bank balances at central banks

Common practice: IAS 1.112 c

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

X duration, credit

label

Interest income on cash and cash equivalents

Common practice: IAS 1.112 c

documentation

The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]

ifrs-full

InterestIncomeOnDebtInstrumentsHeld

X duration, credit

label

Interest income on debt instruments held

Common practice: IAS 1.112 c

documentation

The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]

ifrs-full

InterestIncomeOnDeposits

X duration, credit

label

Interest income on deposits

Common practice: IAS 1.112 c

documentation

The amount of interest income on deposits. [Refer: Interest income]

ifrs-full

InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss

X duration, credit

label

Interest income on financial assets designated at fair value through profit or loss

Common practice: IAS 1.112 c

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

X duration, credit

label

Interest income on financial assets held for trading

Common practice: IAS 1.112 c

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

X duration, credit

label

Interest income on held-to-maturity investments

Common practice: Expiry date 2023-01-01 IAS 1.112 c

documentation

The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]

ifrs-full

InterestIncomeOnImpairedFinancialAssetsAccrued

X duration, credit

label

Interest income on impaired financial assets accrued

Disclosure: Expiry date 2023-01-01 IFRS 7.20 d

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

X duration, credit

label

Interest income on loans and advances to banks

Common practice: IAS 1.112 c

documentation

The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]

ifrs-full

InterestIncomeOnLoansAndAdvancesToCustomers

X duration, credit

label

Interest income on loans and advances to customers

Common practice: IAS 1.112 c

documentation

The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]

ifrs-full

InterestIncomeOnLoansAndReceivables

X duration, credit

label

Interest income on loans and receivables

Common practice: Expiry date 2023-01-01 IAS 1.112 c

documentation

The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]

ifrs-full

InterestIncomeOnOtherFinancialAssets

X duration, credit

label

Interest income on other financial assets

Common practice: IAS 1.112 c

documentation

The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]

ifrs-full

InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, credit

label

Interest income on reverse repurchase agreements and cash collateral on securities borrowed

Common practice: IAS 1.112 c

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

X duration, debit

label

Increase in reimbursement rights related to defined benefit obligation, resulting from interest income

Disclosure: IAS 19.141 b

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

(X) duration, credit

label

Interest paid, classified as financing activities

Disclosure: IAS 7.31

documentation

The cash outflow for interest paid, classified as financing activities.

negatedTerseLabel

Interest paid

ifrs-full

InterestPaidClassifiedAsInvestingActivities

(X) duration, credit

label

Interest paid, classified as investing activities

Disclosure: IAS 7.31

documentation

The cash outflow for interest paid, classified as investing activities.

negatedTerseLabel

Interest paid

ifrs-full

InterestPaidClassifiedAsOperatingActivities

(X) duration, credit

label

Interest paid, classified as operating activities

Disclosure: IAS 7.31

documentation

The cash outflow for interest paid, classified as operating activities.

negatedTerseLabel

Interest paid

ifrs-full

InterestPayable

X instant, credit

label

Interest payable

Common practice: IAS 1.112 c

documentation

The amount of interest recognised as a liability.

ifrs-full

InterestRateBenchmarkReformPhase2Member

member

label

Interest Rate Benchmark Reform-Phase 2 [member]

Disclosure: Expiry date 2023-01-01 IAS 39.108H, Disclosure: Expiry date 2023-01-01 IFRS 16.C1B, Disclosure: Expiry date 2023-01-01 IFRS 4.50, Disclosure: Expiry date 2023-01-01 IFRS 9.7.1.10

documentation

This member stands for Interest Rate Benchmark Reform-Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) issued in August 2020.

ifrs-full

InterestRateBenchmarksAxis

axis

label

Interest rate benchmarks [axis]

Disclosure: IFRS 7.24J b

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

InterestRateBenchmarksMember

member [default]

label

Interest rate benchmarks [member]

Disclosure: IFRS 7.24J b

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]

Example: IFRS 13.B36 a

documentation

This member stands for an interest rate used as a measurement input.

ifrs-full

InterestRateRiskMember

member

label

Interest rate risk [member]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 - Defined terms

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: Financial instruments, class [member]]

ifrs-full

InterestRateSwapContractMember

member

label

Interest rate swap contract [member]

Common practice: IAS 1.112 c

documentation

This member stands for an interest rate swap contract. [Refer: Swap contract [member]]

ifrs-full

InterestRateTypesMember

member [default]

label

Interest rate types [member]

Common practice: IFRS 7.39

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

InterestReceivable

X instant, debit

label

Interest receivable

Common practice: IAS 1.112 c

documentation

The amount of interest recognised as a receivable.

ifrs-full

InterestReceivedClassifiedAsInvestingActivities

X duration, debit

label

Interest received, classified as investing activities

Disclosure: IAS 7.31

documentation

The cash inflow from interest received, classified as investing activities.

terseLabel

Interest received

ifrs-full

InterestReceivedClassifiedAsOperatingActivities

X duration, debit

label

Interest received, classified as operating activities

Disclosure: IAS 7.31

documentation

The cash inflow from interest received, classified as operating activities.

terseLabel

Interest received

ifrs-full

InterestRevenueCalculatedUsingEffectiveInterestMethod

X duration, credit

label

Interest revenue calculated using effective interest method

Disclosure: IAS 1.82 a, Disclosure: Effective 2023-01-01 IAS 1.82 a (i)

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

X duration, credit

label

Interest income (expense)

Common practice: IAS 1.85, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 e

documentation

The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]

ifrs-full

InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

label

Interest revenue for financial assets measured at fair value through other comprehensive income

Disclosure: IFRS 7.20 b

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]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b

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

InternalCreditGradesMember

member

label

Internal credit grades [member]

Disclosure: Expiry date 2023-01-01 IFRS 4.39G a, Example: IFRS 7.35M, Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: IFRS 7.IG20C, Example: Expiry date 2023-01-01 IFRS 7.IG25 b

documentation

This member stands for credit grades that have been developed by the entity itself.

ifrs-full

InternallyGeneratedMember

member

label

Internally generated [member]

Disclosure: IAS 38.118

documentation

This member stands for items that have been internally generated by the entity.

ifrs-full

IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011

X instant, credit

label

Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested

Disclosure: IFRS 2.51 b (ii)

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

X instant, debit

label

Current inventories

Disclosure: IAS 1.54 g, Example: IAS 1.68, Disclosure: IAS 2.36 b

documentation

The amount of current inventories. [Refer: Inventories]

totalLabel

Total current inventories

ifrs-full

InventoriesAtFairValueLessCostsToSell

X instant, debit

label

Inventories, at fair value less costs to sell

Disclosure: IAS 2.36 c

documentation

The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]

ifrs-full

InventoriesAtNetRealisableValue

X instant, debit

label

Inventories, at net realisable value

Common practice: IAS 2.36

documentation

The amount of inventories carried at net realisable value. [Refer: Inventories]

ifrs-full

InventoriesPledgedAsSecurityForLiabilities

X instant, debit

label

Inventories pledged as security for liabilities

Disclosure: IAS 2.36 h

documentation

The amount of inventories pledged as security for liabilities. [Refer: Inventories]

ifrs-full

InventoriesTotal

X instant, debit

label

Inventories

Disclosure: IAS 1.54 g

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

InventoryCostFormulas

text

label

Description of inventory cost formulas

Disclosure: IAS 2.36 a

documentation

The description of the cost formulas used to measure inventory. [Refer: Inventories]

ifrs-full

InventoryRecognisedAsOfAcquisitionDate

X instant, debit

label

Inventory recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]

ifrs-full

InventoryWritedown2011

X duration

label

Inventory write-down

Disclosure: IAS 1.98 a, Disclosure: IAS 2.36 e

documentation

The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]

commentaryGuidance

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

ifrs-full

InvestmentAccountedForUsingEquityMethod

X instant, debit

label

Investments accounted for using equity method

Disclosure: IAS 1.54 e, Disclosure: IFRS 12.B16, Disclosure: IFRS 8.24 a

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]]

totalLabel

Total investments accounted for using equity method

ifrs-full

InvestmentContractsLiabilities

X instant, credit

label

Investment contracts liabilities

Common practice: IAS 1.55

documentation

The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.

ifrs-full

InvestmentFundsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Investment funds, amount contributed to fair value of plan assets

Example: IAS 19.142 f

documentation

The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]

ifrs-full

InvestmentFundsMember

member

label

Investment funds [member]

Example: IFRS 12.B23 c

documentation

This member stands for investment funds.

ifrs-full

InvestmentFundsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Investment funds, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 f

documentation

The percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets]

ifrs-full

InvestmentIncome

X duration, credit

label

Investment income

Common practice: IAS 1.85, Disclosure: IAS 26.35 b (iii)

documentation

The amount of investment income, such as interest and dividends.

ifrs-full

InvestmentProperty

X instant, debit

label

Investment property

Disclosure: IAS 1.54 b, Disclosure: IAS 40.76, Disclosure: IAS 40.79 d

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.

totalLabel

Total investment property

periodStartLabel

Investment property at beginning of period

periodEndLabel

Investment property at end of period

ifrs-full

InvestmentPropertyAbstract

label

Investment property [abstract]

ifrs-full

InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale

X instant, debit

label

Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale

Disclosure: IAS 40.78 d (ii)

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

X instant, debit

label

Investment property completed

Common practice: IAS 1.112 c

documentation

The amount of investment property whose construction or development is complete. [Refer: Investment property]

ifrs-full

InvestmentPropertyCompletedMember

member

label

Investment property completed [member]

Common practice: IAS 1.112 c

documentation

This member stands for completed investment property. [Refer: Investment property completed]

ifrs-full

InvestmentPropertyFairValueUsedAsDeemedCost

X instant, debit

label

Investment property fair value used as deemed cost

Disclosure: IFRS 1.30

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]

Common practice: IAS 1.112 c, Example: IFRS 13.94, Example: IFRS 13.IE60

documentation

This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]

ifrs-full

InvestmentPropertyUnderConstructionOrDevelopment

X instant, debit

label

Investment property under construction or development

Common practice: IAS 1.112 c

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]

Common practice: IAS 1.112 c

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]

Common practice: IAS 36.127

documentation

This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

InvestmentsForRiskOfPolicyholders

X instant, debit

label

Investments for risk of policyholders

Common practice: IAS 1.55

documentation

The amount of investments against insurance liabilities where all risk is borne by the policyholders.

ifrs-full

InvestmentsInAssociates

X instant, debit

label

Investments in associates reported in separate financial statements

Disclosure: IAS 27.10

documentation

The amount of investments in associates in an entity's separate financial statements. [Refer: Associates [member]]

ifrs-full

InvestmentsInAssociatesAccountedForUsingEquityMethod

X instant, debit

label

Investments in associates accounted for using equity method

Common practice: IAS 1.55

documentation

The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]

ifrs-full

InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis

axis

label

Investments in equity instruments designated at fair value through other comprehensive income [axis]

Disclosure: IFRS 7.11A c

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 [default]

label

Investments in equity instruments designated at fair value through other comprehensive income [member]

Disclosure: IFRS 7.11A c, Disclosure: IFRS 7.8 h

documentation

This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

InvestmentsInJointVentures

X instant, debit

label

Investments in joint ventures reported in separate financial statements

Disclosure: IAS 27.10

documentation

The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]]

ifrs-full

InvestmentsInJointVenturesAccountedForUsingEquityMethod

X instant, debit

label

Investments in joint ventures accounted for using equity method

Common practice: IAS 1.55

documentation

The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]

ifrs-full

InvestmentsInSubsidiaries

X instant, debit

label

Investments in subsidiaries reported in separate financial statements

Disclosure: IAS 27.10

documentation

The amount of investments in subsidiaries in an entity's separate financial statements. [Refer: Subsidiaries [member]]

ifrs-full

InvestmentsInSubsidiariesJointVenturesAndAssociates

X instant, debit

label

Investments in subsidiaries, joint ventures and associates reported in separate financial statements

Disclosure: IAS 27.10

documentation

The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]

totalLabel

Total investments in subsidiaries, joint ventures and associates 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

X instant, debit

label

Investments other than investments accounted for using equity method

Common practice: IAS 1.55

documentation

The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

label

Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

Disclosure: IFRS 3.B64 m

documentation

The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]

ifrs-full

IssuedCapital

X instant, credit

label

Issued capital

Example: IAS 1.78 e

documentation

The nominal value of capital issued.

totalLabel

Total issued capital

ifrs-full

IssuedCapitalAbstract

label

Issued capital [abstract]

ifrs-full

IssuedCapitalMember

member

label

Issued capital [member]

Disclosure: IAS 1.106

documentation

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

ifrs-full

IssuedCapitalOrdinaryShares

X instant, credit

label

Issued capital, ordinary shares

Common practice: IAS 1.78 e

documentation

The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]

ifrs-full

IssuedCapitalPreferenceShares

X instant, credit

label

Issued capital, preference shares

Common practice: IAS 1.78 e

documentation

The nominal value of capital arising from issuing preference shares. [Refer: Issued capital]

ifrs-full

IssueOfConvertibleInstruments

X duration, credit

label

Issue of convertible instruments

Common practice: IAS 1.106 d

documentation

The change in equity resulting from the issuing of convertible instruments.

ifrs-full

IssueOfEquity

X duration, credit

label

Issue of equity

Disclosure: IAS 1.106 d (iii)

documentation

The increase in equity through the issue of equity instruments.

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.

ifrs-full

IssuesFairValueMeasurementAssets

X duration, debit

label

Issues, fair value measurement, assets

Disclosure: IFRS 13.93 e (iii)

documentation

The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]

ifrs-full

IssuesFairValueMeasurementEntitysOwnEquityInstruments

X duration, credit

label

Issues, fair value measurement, entity's own equity instruments

Disclosure: IFRS 13.93 e (iii)

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]; Entity's own equity instruments [member]]

ifrs-full

IssuesFairValueMeasurementLiabilities

X duration, credit

label

Issues, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (iii)

documentation

The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]

esef_cor

ItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquities

guidance

label

Items are further detailed in section [800100] Subclassifications of assets, liabilities and equities

esef_cor

ItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense

guidance

label

Items are further detailed in section [800200] Analysis of income and expense

esef_cor

ItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosures

guidance

label

Items are further detailed in section [800300] Statement of cash flows, additional disclosures

esef_cor

ItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosures

guidance

label

Items are further detailed in section [800400] Statement of changes in equity, additional disclosures

ifrs-full

ItemsForPresentationOfRegulatoryDeferralAccountsAbstract

label

Items for presentation of regulatory deferral accounts [abstract]

ifrs-full

ItemsInCourseOfCollectionFromOtherBanks

X instant, debit

label

Items in course of collection from other banks

Common practice: IAS 1.55

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

X instant, credit

label

Items in course of transmission to other banks

Common practice: IAS 1.55

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]

Disclosure: IFRS 3.B64 j

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

ItemsOfContingentLiabilitiesMember

member [default]

label

Items of contingent liabilities [member]

Disclosure: IFRS 3.B64 j

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: Contingent liabilities [member]]

ifrs-full

JointControlOrSignificantInfluenceMember

member

label

Entities with joint control or significant influence over entity [member]

Disclosure: IAS 24.19 b

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]

Disclosure: IFRS 12.B4 c

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

JointOperationsMember

member

label

Joint operations [member]

Disclosure: IFRS 12.B4 c

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]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

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

JointVenturesMember

member

label

Joint ventures [member]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 b, Disclosure: Expiry date 2023-01-01 IFRS 4.39J a, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M a

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]

Disclosure: IAS 24.19 e

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: Joint ventures [member]]

ifrs-full

KeyManagementPersonnelCompensation

X duration, debit

label

Key management personnel compensation

Disclosure: IAS 24.17

documentation

The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

KeyManagementPersonnelCompensationOtherLongtermBenefits

X duration, debit

label

Key management personnel compensation, other long-term employee benefits

Disclosure: IAS 24.17 c

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

X duration, debit

label

Key management personnel compensation, post-employment benefits

Disclosure: IAS 24.17 b

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

X duration, debit

label

Key management personnel compensation, share-based payment

Disclosure: IAS 24.17 e

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

X duration, debit

label

Key management personnel compensation, short-term employee benefits

Disclosure: IAS 24.17 a

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

X duration, debit

label

Key management personnel compensation, termination benefits

Disclosure: IAS 24.17 d

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]

Disclosure: IAS 24.19 f

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

Land

X instant, debit

label

Land

Example: IAS 16.37 a

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

X instant, debit

label

Land and buildings

Example: IAS 16.37 b

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]

totalLabel

Total land and buildings

ifrs-full

LandAndBuildingsAbstract

label

Land and buildings [abstract]

ifrs-full

LandAndBuildingsMember

member

label

Land and buildings [member]

Example: IAS 16.37 b

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]

Example: IAS 16.37 a

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]

Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c, Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.B35 g, Example: IFRS 7.IG31A

documentation

This member stands for a time band of later than five years.

ifrs-full

LaterThanFourMonthsMember

member

label

Later than four months [member]

Common practice: IAS 1.112 c

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]

Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Example: IFRS 7.B11 b, Example: IFRS 7.B35 b, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c, Example: IFRS 7.35N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D

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]

Example: IFRS 7.B11 d, Example: IFRS 7.IG31A

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]

Example: IFRS 7.B11, Example: IFRS 7.B35 e, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Disclosure: IAS 1.61 b, Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: Expiry date 2023-01-01 IFRS 7.IG28 d

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]

Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: IFRS 7.B11, Example: IFRS 7.B35 d, Example: Expiry date 2023-01-01 IFRS 7.IG28 c, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c

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]

Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c, Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c

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]

Example: IFRS 7.B11 c

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]

Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: IFRS 7.B11, Example: IFRS 7.B35 c, Example: Expiry date 2023-01-01 IFRS 7.IG28 b, Example: IFRS 7.IG31A

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]

Example: IFRS 7.35N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D

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]

Example: IFRS 7.B11, Example: IFRS 7.B35 f, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c, Example: IFRS 7.35N, Common practice: Expiry date 2023-01-01 IFRS 7.37, Example: IFRS 7.IG20D

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]

Common practice: IAS 1.112 c

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]

Common practice: IAS 1.112 c, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A

documentation

This member stands for a time band of later than two years and not later than three years.

ifrs-full

LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

X instant, credit

label

Lease commitments for short-term leases for which recognition exemption has been used

Disclosure: IFRS 16.55

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]

Common practice: IAS 16.37

documentation

This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.

ifrs-full

LeaseLiabilities

X instant, credit

label

Lease liabilities

Disclosure: IFRS 16.47 b

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.

totalLabel

Total lease liabilities

ifrs-full

LeaseLiabilitiesAbstract

label

Lease liabilities [abstract]

ifrs-full

LeaseLiabilitiesMember

member

label

Lease liabilities [member]

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

documentation

This member stands for lease liabilities. [Refer: Lease liabilities]

ifrs-full

LeaseReceivablesMember

member

label

Lease receivables [member]

Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35N

documentation

This member stands for receivables related to leases.

ifrs-full

LeasesAsLesseeRelatedPartyTransactions

X duration

label

Leases as lessee, related party transactions

Example: IAS 24.21 d

documentation

The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

LeasesAsLessorRelatedPartyTransactions

X duration

label

Leases as lessor, related party transactions

Example: IAS 24.21 d

documentation

The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

LegalFormOfEntity

text

label

Legal form of entity

Disclosure: IAS 1.138 a

documentation

Information about the legal structure under which the entity operates.

ifrs-full

LegalProceedingsContingentLiabilityMember

member

label

Legal proceedings contingent liability [member]

Example: IAS 37.88

documentation

This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]

ifrs-full

LegalProceedingsProvision

X instant, credit

label

Legal proceedings provision

Example: IAS 37 -, Example: 10 A court case, Example: IAS 37.87

documentation

The amount of provision for legal proceedings. [Refer: Other provisions]

totalLabel

Total legal proceedings provision

ifrs-full

LegalProceedingsProvisionAbstract

label

Legal proceedings provision [abstract]

ifrs-full

LegalProceedingsProvisionMember

member

label

Legal proceedings provision [member]

Example: IAS 37 -, Example: 10 A court case, Example: IAS 37.87

documentation

This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]

ifrs-full

LengthOfLifeOfLimitedLifeEntity

text

label

Length of life of limited life entity

Disclosure: IAS 1.138 d

documentation

Information about the length of the entity's life if it is a limited life entity.

ifrs-full

Level1OfFairValueHierarchyMember

member

label

Level 1 of fair value hierarchy [member]

Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b

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]

Disclosure: IAS 19.142

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]

Disclosure: IFRS 13.93 b

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]

Disclosure: IFRS 13.93 b

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

LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities

X.XX instant

label

Level of participation of entity compared with other participating entities

Disclosure: IAS 19.148 d (v)

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 [member]]

ifrs-full

LevelOfPriceIndex

X.XX instant

label

Level of price index

Disclosure: IAS 29.39 c

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

Disclosure: IAS 1.51 e

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]

Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b

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

Liabilities

X instant, credit

label

Liabilities

Disclosure: 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

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.

totalLabel

Total liabilities

negatedLabel

Liabilities

periodStartLabel

Liabilities at beginning of period

periodEndLabel

Liabilities at end of period

ifrs-full

LiabilitiesAbstract

label

Liabilities [abstract]

ifrs-full

LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources

X instant, credit

label

Liabilities arising from exploration for and evaluation of mineral resources

Disclosure: IFRS 6.24 b

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

X instant, credit

label

Liabilities arising from financing activities

Example: IAS 7.44D

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]

periodStartLabel

Liabilities arising from financing activities at beginning of period

periodEndLabel

Liabilities arising from financing activities at end of period

ifrs-full

LiabilitiesArisingFromFinancingActivitiesAxis

axis

label

Liabilities arising from financing activities [axis]

Example: IAS 7.44D

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

LiabilitiesArisingFromFinancingActivitiesMember

member [default]

label

Liabilities arising from financing activities [member]

Example: IAS 7.44D

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

LiabilitiesArisingFromInsuranceContracts

X instant, credit

label

Liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 4.37 b, Disclosure: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG20 a, Example: Expiry date 2023-01-01 IFRS 4.IG37 a

documentation

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

totalLabel

Total liabilities under insurance contracts and reinsurance contracts issued

periodStartLabel

Liabilities under insurance contracts and reinsurance contracts issued at beginning of period

periodEndLabel

Liabilities under insurance contracts and reinsurance contracts issued at end of period

ifrs-full

LiabilitiesDueToCentralBanks

X instant, credit

label

Liabilities due to central banks

Common practice: IAS 1.55

documentation

The amount of liabilities due to central banks.

ifrs-full

LiabilitiesForIncurredClaimsMember

member

label

Liabilities for incurred claims [member]

Disclosure: Effective 2023-01-01 IFRS 17.100 c

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

X instant, credit

label

Liabilities for incurred claims that arise from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.130

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

X instant, credit

label

Liabilities from share-based payment transactions

Disclosure: IFRS 2.51 b (i)

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: Share-based payment arrangements [member]]

ifrs-full

LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

X instant, credit

label

Liabilities included in disposal groups classified as held for sale

Disclosure: IAS 1.54 p, Disclosure: IFRS 5.38

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

X instant, credit

label

Liabilities incurred

Disclosure: IFRS 3.B64 f (iii)

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: Business combinations [member]]

ifrs-full

LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, credit

label

Liabilities in subsidiary or businesses acquired or disposed

Disclosure: IAS 7.40 d

documentation

The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]

ifrs-full

LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis

axis

label

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]

Disclosure: IFRS 13.98

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

LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember

member [default]

label

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]

Disclosure: IFRS 13.98

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

LiabilitiesMember

member [default]

label

Liabilities [member]

Disclosure: IFRS 13.93

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

LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures

X instant, credit

label

Liabilities or components of equity relating to discretionary participation features

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 f

documentation

The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.

ifrs-full

LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

label

Liabilities other than actuarial present value of promised retirement benefits

Disclosure: IAS 26.35 a (v)

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

X instant, credit

label

Liabilities recognised in entity's financial statements in relation to structured entities

Disclosure: IFRS 12.29 a

documentation

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

ifrs-full

LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.39C a

documentation

The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.

ifrs-full

LiabilitiesToWhichSignificantRestrictionsApply

X instant, credit

label

Liabilities to which significant restrictions apply

Disclosure: IFRS 12.13 c

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

LiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

label

Liabilities under insurance contracts and reinsurance contracts issued [abstract]

ifrs-full

LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant, credit

label

Liabilities with significant risk of material adjustments within next financial year

Disclosure: IAS 1.125 b

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

X instant, credit

label

Net defined benefit liability (asset)

Disclosure: IAS 19.140 a

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 [member]]

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.

periodStartLabel

Net defined benefit liability (asset) at beginning of period

periodEndLabel

Net defined benefit liability (asset) at end of period

ifrs-full

LicenceFeeIncome

X duration, credit

label

Licence fee income

Common practice: IAS 1.112 c

documentation

The amount of income arising from licence fees.

ifrs-full

LicencesAndFranchises

X instant, debit

label

Licences and franchises

Example: IAS 38.119 d

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]

Example: IAS 38.119 d

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]

Common practice: IAS 38.119

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

LifeInsuranceContractsMember

member

label

Life insurance contracts [member]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

LifetimeExpectedCreditLossesMember

member

label

Lifetime expected credit losses [member]

Disclosure: IFRS 7.35H b, Disclosure: IFRS 7.35M b

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 [member]]

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

Disclosure: IFRS 7.41 b

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

LineItemsByFunctionMember

member [default]

label

Line items by function [member]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

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

LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill

text

label

Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included

Disclosure: IAS 38.118 d

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]

esef_cor

LineItemsNotDimensionallyQualified

table

label

Line items not dimensionally qualified

ifrs-full

LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

text

label

Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E a

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Example: IFRS 7.32

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]

Common practice: IAS 41.41

documentation

This member stands for living animals.

ifrs-full

LoanCommitmentsMember

member

label

Loan commitments [member]

Disclosure: IFRS 7.35M, Disclosure: IFRS 7.B8E

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]

Example: IFRS 3.B64 h

documentation

This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]

ifrs-full

LoansAndAdvancesToBanks

X instant, debit

label

Loans and advances to banks

Common practice: IAS 1.55

documentation

The amount of loans and advances the entity has made to banks.

ifrs-full

LoansAndAdvancesToCustomers

X instant, debit

label

Loans and advances to customers

Common practice: IAS 1.55

documentation

The amount of loans and advances the entity has made to customers.

ifrs-full

LoansAndReceivables

X instant, debit

label

Loans and receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.8 c

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]

Disclosure: Expiry date 2023-01-01 IFRS 7.8 c

documentation

This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]

ifrs-full

LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment

X instant, credit

label

Loans payable in breach which permitted lender to demand accelerated repayment

Disclosure: IFRS 7.19

documentation

The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.

ifrs-full

LoansPayableInDefault

X instant, credit

label

Loans payable in default

Disclosure: IFRS 7.18 b

documentation

The amount of loans payable in default.

ifrs-full

LoansReceived

X instant, credit

label

Loans received

Common practice: IAS 1.112 c

documentation

The amount of loans received.

ifrs-full

LoansToGovernment

X instant, debit

label

Loans to government

Common practice: IAS 1.55

documentation

The amount of loans to government made by the entity.

ifrs-full

LoansToGovernmentMember

member

label

Loans to government [member]

Common practice: IAS 1.112 c

documentation

This member stands for loans made to government.

ifrs-full

LongtermBorrowings

X instant, credit

label

Non-current portion of non-current borrowings

Common practice: IAS 1.55

documentation

The non-current portion of non-current borrowings. [Refer: Borrowings]

totalLabel

Total non-current portion of non-current borrowings

ifrs-full

LongtermBorrowingsMember

member

label

Long-term borrowings [member]

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

documentation

This member stands for long-term borrowings. [Refer: Borrowings]

ifrs-full

LongtermContractsMember

member

label

Long-term contracts [member]

Example: IFRS 15.B89 e

documentation

This member stands for long-term contracts with customers.

ifrs-full

LongtermDeposits

X instant, debit

label

Long-term deposits

Common practice: IAS 1.55

documentation

The amount of long-term deposits held by the entity.

ifrs-full

LongtermLegalProceedingsProvision

X instant, credit

label

Non-current legal proceedings provision

Example: IAS 37 -, Example: 10 A court case, Example: IAS 37.87

documentation

The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]

ifrs-full

LongtermMiscellaneousOtherProvisions

X instant, credit

label

Non-current miscellaneous other provisions

Common practice: IAS 1.78 d

documentation

The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]

ifrs-full

LongtermOnerousContractsProvision

X instant, credit

label

Non-current onerous contracts provision

Example: IAS 37.66

documentation

The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]

ifrs-full

LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts

X instant, credit

label

Non-current provision for decommissioning, restoration and rehabilitation costs

Example:IAS 37 - D Examples: disclosures, Example: IAS 37.8

documentation

The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

ifrs-full

LongtermRestructuringProvision

X instant, credit

label

Non-current restructuring provision

Example: IAS 37.70

documentation

The amount of non-current provision for restructuring. [Refer: Restructuring provision]

ifrs-full

LongtermWarrantyProvision

X instant, credit

label

Non-current warranty provision

Example: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87

documentation

The amount of non-current provision for warranties. [Refer: Warranty provision]

ifrs-full

LossComponentMember

member

label

Loss component [member]

Disclosure: Effective 2023-01-01 IFRS 17.100 b

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 [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]

ifrs-full

LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

(X) duration, debit

label

Losses arising from derecognition of financial assets measured at amortised cost

Disclosure: IFRS 7.20A

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]

negatedLabel

Losses arising from derecognition of financial assets measured at amortised cost

ifrs-full

LossesIncurredInRelationToInterestsInStructuredEntities

X duration, debit

label

Losses incurred in relation to interests in structured entities

Example: IFRS 12.B26 b

documentation

The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]

ifrs-full

LossesOnChangeInFairValueOfDerivatives

(X) duration, debit

label

Losses on change in fair value of derivatives

Common practice: IAS 1.85

documentation

The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

negatedLabel

Losses on change in fair value of derivatives

ifrs-full

LossesOnDisposalsOfInvestmentProperties

(X) duration, debit

label

Losses on disposals of investment properties

Common practice: IAS 1.112 c

documentation

The losses on disposals of investment properties. [Refer: Investment property]

negatedLabel

Losses on disposals of investment properties

ifrs-full

LossesOnDisposalsOfInvestments

(X) duration, debit

label

Losses on disposals of investments

Disclosure: IAS 1.98 d

documentation

The losses on the disposal of investments.

negatedLabel

Losses on disposals of investments

ifrs-full

LossesOnDisposalsOfNoncurrentAssets

(X) duration, debit

label

Losses on disposals of non-current assets

Common practice: IAS 1.112 c

documentation

The losses on disposals of non-current assets. [Refer: Non-current assets]

negatedLabel

Losses on disposals of non-current assets

ifrs-full

LossesOnDisposalsOfPropertyPlantAndEquipment

(X) duration, debit

label

Losses on disposals of property, plant and equipment

Disclosure: IAS 1.98 c

documentation

The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]

negatedLabel

Losses on disposals of property, plant and equipment

ifrs-full

LossesOnLitigationSettlements

(X) duration, debit

label

Losses on litigation settlements

Disclosure: IAS 1.98 f

documentation

The losses on settlements of litigation.

negatedLabel

Losses on litigation settlements

ifrs-full

LTELicencesMember

member

label

LTE licences [member]

Common practice: IAS 38.119

documentation

This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]

ifrs-full

Machinery

X instant, debit

label

Machinery

Example: IAS 16.37 c

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]

Example: IAS 16.37 c

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]

Example: IAS 10.22 a

documentation

This member stands for major business combinations. [Refer: Business combinations [member]]

ifrs-full

MajorComponentsOfTaxExpenseIncomeAbstract

label

Major components of tax expense (income) [abstract]

ifrs-full

MajorCustomersAxis

axis

label

Major customers [axis]

Disclosure: IFRS 8.34

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

MajorCustomersMember

member [default]

label

Customers [member]

Disclosure: IFRS 8.34

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]

Example: IAS 10.22 f

documentation

This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]

ifrs-full

MajorPurchasesOfAssetsMember

member

label

Major purchases of assets [member]

Example: IAS 10.22 c

documentation

This member stands for major purchases of assets.

ifrs-full

ManagementConclusionOnFairPresentationAsConsequenceOfDeparture

text

label

Management conclusion on fair presentation as consequence of departure

Disclosure: IAS 1.20 a

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

X instant, debit

label

Mandatory reserve deposits at central banks

Common practice: IAS 1.112 c

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]

Example: IFRS 13.62

documentation

This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.

ifrs-full

MarketComparableCompaniesMember

member

label

Market comparable companies [member]

Example: IFRS 13.B5, Example: IFRS 13.IE63

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]

Example: IFRS 13.B5, Example: IFRS 13.IE63

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Example: IFRS 7.32

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]; Financial instruments, class [member]]

ifrs-full

MarketsOfCustomersAxis

axis

label

Markets of customers [axis]

Example: IFRS 15.B89 c

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

MarketsOfCustomersMember

member [default]

label

Markets of customers [member]

Example: IFRS 15.B89 c

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

X instant, debit

label

Mastheads and publishing titles

Example: IAS 38.119 b

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]

Example: IAS 38.119 b

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]

Disclosure: IFRS 8.28

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]

Example: IFRS 13.B7

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]; Financial instruments, class [member]]

ifrs-full

MatureBiologicalAssetsMember

member

label

Mature biological assets [member]

Example: IAS 41.43

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]

Disclosure: IFRS 7.39 b

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]

Disclosure: IFRS 7.39 a

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]

Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Disclosure: IFRS 7.42E e, Example: IFRS 7.B11

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

MaximumExposureToCreditRisk

X instant

label

Maximum exposure to credit risk

Disclosure: IFRS 7.35K a, Disclosure: Expiry date 2023-01-01 IFRS 7.36 a

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]]

commentaryGuidance

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

ifrs-full

MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

X instant

label

Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied

Disclosure: IFRS 7.36 a

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]

commentaryGuidance

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

ifrs-full

MaximumExposureToCreditRiskOfFinancialAssets

X instant

label

Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss

Disclosure: IFRS 7.9 a

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]

commentaryGuidance

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

ifrs-full

MaximumExposureToCreditRiskOfLoansOrReceivables

X instant

label

Maximum exposure to credit risk of loans or receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.9 a

documentation

The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]

commentaryGuidance

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

ifrs-full

MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17

X instant

label

Maximum exposure to credit risk that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.131 a

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]]

commentaryGuidance

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

ifrs-full

MaximumExposureToLossFromContinuingInvolvement

X instant

label

Maximum exposure to loss from continuing involvement

Disclosure: IFRS 7.42E c

documentation

The amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets.

commentaryGuidance

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

ifrs-full

MaximumExposureToLossFromInterestsInStructuredEntities

X instant

label

Maximum exposure to loss from interests in structured entities

Disclosure: IFRS 12.29 c

documentation

The amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]

commentaryGuidance

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

ifrs-full

MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties

X instant, credit

label

Maximum limit of losses of structured entities which entity is required to absorb before other parties

Example: IFRS 12.B26 d

documentation

The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]

ifrs-full

MeasurementAxis

axis

label

Measurement [axis]

Disclosure: IAS 40.32A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a

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

MeasurementBasesPropertyPlantAndEquipment

text

label

Measurement bases, property, plant and equipment

Disclosure: IAS 16.73 a

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

MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

X duration

label

Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

Disclosure: IFRS 3.B67 a (iii)

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; Business combinations [member]]

ifrs-full

MediaProductionExpense

X duration, debit

label

Media production expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from media production.

ifrs-full

Merchandise

X instant, debit

label

Current merchandise

Example: IAS 1.78 c, Common practice: IAS 2.37

documentation

A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]

ifrs-full

MergerReserve

X instant, credit

label

Merger reserve

Common practice: IAS 1.55

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]

Common practice: IAS 1.108

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

MethodOfAssessmentOfExpectedCreditLossesAxis

axis

label

Method of assessment of expected credit losses [axis]

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

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

MethodOfAssessmentOfExpectedCreditLossesMember

member [default]

label

Method of assessment of expected credit losses [member]

Example: IFRS 7.35H, Example: IFRS 7.35I, Example: IFRS 7.IG20B

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

Disclosure: IFRS 3.B64 f (iv)

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: Business combinations [member]]

ifrs-full

MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

label

Description of methods and assumptions used in preparing sensitivity analysis

Disclosure: IFRS 7.40 b

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]

Disclosure: IAS 38.118

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

MethodsOfGenerationMember

member [default]

label

Methods of generation [member]

Disclosure: IAS 38.118

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

Disclosure: IAS 21.57 c

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

Disclosure: IFRS 7.11 a

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

Disclosure: IFRS 7.41 a

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]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

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

MethodsUsedToMeasureContractsWithinScopeOfIFRS17Member

member [default]

label

Methods used to measure contracts within scope of IFRS 17 [member]

Disclosure: Effective 2023-01-01 IFRS 17.117 a

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

Disclosure: IFRS 7.33 b

documentation

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

ifrs-full

MethodUsedToAccountForInvestmentsInAssociates

text

label

Method used to account for investments in associates

Disclosure: IAS 27.16 c, Disclosure: IAS 27.17 c

documentation

The description of the method used to account for investments in associates. [Refer: Associates [member]]

ifrs-full

MethodUsedToAccountForInvestmentsInJointVentures

text

label

Method used to account for investments in joint ventures

Disclosure: IAS 27.16 c, Disclosure: IAS 27.17 c

documentation

The description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]

ifrs-full

MethodUsedToAccountForInvestmentsInSubsidiaries

text

label

Method used to account for investments in subsidiaries

Disclosure: IAS 27.16 c, Disclosure: IAS 27.17 c

documentation

The description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]

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

Disclosure: IFRS 3.B64 l (iv)

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: Business combinations [member]]

ifrs-full

MiningAssets

X instant, debit

label

Mining assets

Common practice: IAS 16.37

documentation

The amount of assets related to mining activities of the entity.

ifrs-full

MiningAssetsMember

member

label

Mining assets [member]

Common practice: IAS 16.37

documentation

This member stands for mining assets. [Refer: Mining assets]

ifrs-full

MiningPropertyMember

member

label

Mining property [member]

Common practice: IAS 16.37

documentation

This member stands for property related to mining activities.

ifrs-full

MiningRightsMember

member

label

Mining rights [member]

Common practice: IAS 38.119

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

X duration, debit

label

Miscellaneous other operating expense

Common practice: IAS 1.112 c

documentation

The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]

ifrs-full

MiscellaneousOtherOperatingIncome

X duration, credit

label

Miscellaneous other operating income

Common practice: IAS 1.112 c

documentation

The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]

ifrs-full

MiscellaneousOtherProvisions

X instant, credit

label

Miscellaneous other provisions

Common practice: IAS 1.78 d

documentation

The amount of miscellaneous other provisions. [Refer: Other provisions]

totalLabel

Total miscellaneous other provisions

ifrs-full

MiscellaneousOtherProvisionsAbstract

label

Miscellaneous other provisions [abstract]

ifrs-full

MiscellaneousOtherProvisionsMember

member

label

Miscellaneous other provisions [member]

Disclosure: IAS 37.84

documentation

This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]

ifrs-full

MiscellaneousOtherReservesMember

member

label

Miscellaneous other reserves [member]

Common practice: IAS 1.108

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

Disclosure: IAS 40.75 a

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

MortgagesMember

member

label

Mortgages [member]

Example: IFRS 7.6, Example: IFRS 7.IG20B, Example: IFRS 7.IG40B

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

X instant, debit

label

Motor vehicles

Example: IAS 16.37 f

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]

Example: IAS 16.37 f

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]

Disclosure: IAS 19.33 b, Disclosure: IAS 19.34 b

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 [member]]

ifrs-full

MultiperiodExcessEarningsMethodMember

member

label

Multi-period excess earnings method [member]

Example: IFRS 13.B11 c

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

Disclosure: IFRS 3.B64 a

documentation

The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

ifrs-full

NameOfAssociate

text

label

Name of associate

Disclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.21 a (i)

documentation

The name of an associate. [Refer: Associates [member]]

ifrs-full

NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

text

label

Name of entity whose consolidated financial statements have been produced for public use

Disclosure: IAS 27.16 a

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

Disclosure: IAS 24.26 a

documentation

The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]

ifrs-full

NameOfJointOperation

text

label

Name of joint operation

Disclosure: IFRS 12.21 a (i)

documentation

The name of a joint operation. [Refer: Joint operations [member]]

ifrs-full

NameOfJointVenture

text

label

Name of joint venture

Disclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.21 a (i)

documentation

The name of a joint venture. [Refer: Joint ventures [member]]

ifrs-full

NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements

text

label

Name of most senior parent entity producing publicly available financial statements

Disclosure: IAS 24.13

documentation

The name of most senior parent entity producing publicly available financial statements.

ifrs-full

NameOfParentEntity

text

label

Name of parent entity

Disclosure: IAS 1.138 c, Disclosure: IAS 24.13

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

Disclosure: IAS 1.51 a

documentation

The name of the reporting entity or other means of identification.

ifrs-full

NameOfSubsidiary

text

label

Name of subsidiary

Disclosure: IAS 27.16 b (i), Disclosure: IAS 27.17 b (i), Disclosure: IFRS 12.12 a, Disclosure: IFRS 12.19B a

documentation

The name of a subsidiary. [Refer: Subsidiaries [member]]

ifrs-full

NameOfUltimateParentOfGroup

text

label

Name of ultimate parent of group

Disclosure: IAS 1.138 c, Disclosure: IAS 24.13

documentation

The name of the ultimate controlling party of the group.

ifrs-full

NamesOfEmployersAndEmployeeGroupsCovered

text

label

Names of employers and employee groups covered

Disclosure: IAS 26.36 a

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

Disclosure: IFRS 7.42D a

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 [member]; Financial assets]

ifrs-full

NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed

text

label

Description of nature of risks and rewards of ownership to which entity is exposed

Disclosure: IFRS 7.42D b

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

NetAmountArisingFromInsuranceContractsMember

member [default]

label

Net amount arising from insurance contracts [member]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

This member stands for the net amount arising from insurance contracts. It also represents the standard value for the 'Amounts arising from insurance contracts' axis if no other member is used. [Refer: Types of insurance contracts [member]]

ifrs-full

NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged

X instant, credit

label

Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged

Example: IFRS 7.B11D c

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

X instant, debit

label

Assets (liabilities)

Common practice: IAS 1.112 c, Example: IFRS 1.IG63

documentation

The amount of assets less the amount of liabilities.

netLabel

Net assets (liabilities)

ifrs-full

NetAssetsLiabilitiesAbstract

label

Net assets (liabilities) [abstract]

ifrs-full

NetAssetValueMember

member

label

Net asset value [member]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

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

X instant, credit

label

Net debt

Common practice: IAS 1.112 c

documentation

The amount of net debt of the entity.

ifrs-full

NetDeferredTaxAssets

X instant, debit

label

Net deferred tax assets

Common practice: IAS 12.81 g (i)

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

X instant, credit

label

Net deferred tax liabilities

Common practice: IAS 12.81 g (i)

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]

Disclosure: IAS 19.140 a

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

NetDefinedBenefitLiabilityAssetMember

member [default]

label

Net defined benefit liability (asset) [member]

Disclosure: IAS 19.140 a

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

NetEarnedPremium

X duration, credit

label

Net earned premium

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, debit

label

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.13C e

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.

netLabel

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

label

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition

X instant, debit

label

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

Disclosure: IFRS 7.13C c

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]

netLabel

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

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

X instant, credit

label

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

Disclosure: IFRS 7.13C e

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.

netLabel

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

label

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition

X instant, credit

label

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

Disclosure: IFRS 7.13C c

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]

netLabel

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

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

X duration, credit

label

Net foreign exchange gain

Common practice: IAS 1.35, Common practice: IAS 21.52 a

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)]

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.

ifrs-full

NetForeignExchangeLoss

X duration, debit

label

Net foreign exchange loss

Common practice: IAS 1.35, Common practice: IAS 21.52 a

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)]

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.

ifrs-full

NetInvestmentInFinanceLease

X instant, debit

label

Net investment in finance lease

Disclosure: IFRS 16.94

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.

totalLabel

Net investment in finance lease

ifrs-full

NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember

member

label

Net liabilities or assets for remaining coverage excluding loss component [member]

Disclosure: Effective 2023-01-01 IFRS 17.100 a

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 (ie 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 (ie 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 [member]; Loss component [member]]

ifrs-full

NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

X duration, credit

label

Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B12 b

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

X duration, credit

label

Net movement in other regulatory deferral account balances related to profit or loss

Common practice: IFRS 14.25, Common practice: IFRS 14.IE5

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

X duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss

Disclosure: IFRS 14.23, Disclosure: IFRS 14.35

documentation

The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]

totalLabel

Total net movement in regulatory deferral account balances related to profit or loss

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract

label

Net movement in regulatory deferral account balances related to profit or loss [abstract]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

X duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B12 a

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]

totalLabel

Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

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

X duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests

Disclosure: IFRS 14.B25

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

X duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation

Disclosure: IFRS 14.25

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]

Common practice: IAS 16.37

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]

Disclosure: IAS 8.30 b

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

NewIFRSsMember

member [default]

label

New IFRSs [member]

Disclosure: IAS 8.30 b

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

X duration, credit

label

New liabilities, contingent liabilities recognised in business combination

Common practice: IFRS 3.B67 c

documentation

The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]

ifrs-full

NewProvisionsOtherProvisions

X duration, credit

label

New provisions, other provisions

Common practice: IAS 37.84 b

documentation

The amount recognised for new other provisions. [Refer: Other provisions]

ifrs-full

NineYearsBeforeReportingYearMember

member

label

Nine years before reporting year [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

This member stands for a year that ended nine years before the end of the reporting year.

ifrs-full

NominalAmountOfHedgingInstrument

X.XX instant

label

Nominal amount of hedging instrument

Disclosure: IFRS 7.23B a, Disclosure: IFRS 7.24A d

documentation

The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]

ifrs-full

NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied

X instant

label

Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied

Disclosure: IFRS 7.24H e

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]

commentaryGuidance

A positive XBRL value should normally be entered for this element.

ifrs-full

NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

X 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

Disclosure: IFRS 7.24G c

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]; 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 [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

NonadjustingEventsAfterReportingPeriodAxis

axis

label

Non-adjusting events after reporting period [axis]

Disclosure: IAS 10.21

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

NonadjustingEventsMember

member [default]

label

Non-adjusting events after reporting period [member]

Disclosure: IAS 10.21

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

X instant, debit

label

Non-cash assets declared for distribution to owners before financial statements authorised for issue

Disclosure: IFRIC 17.17 b

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

X instant, debit

label

Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value

Disclosure: IFRIC 17.17 c

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

X instant, debit

label

Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

Disclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a

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

NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

X instant, credit

label

Non-controlling interest in acquiree recognised at acquisition date

Disclosure: IFRS 3.B64 o (i)

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: Business combinations [member]]

ifrs-full

NoncontrollingInterests

X instant, credit

label

Non-controlling interests

Disclosure: IAS 1.54 q, Disclosure: IFRS 10.22, Disclosure: IFRS 12.12 f

documentation

The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]

ifrs-full

NoncontrollingInterestsMember

member

label

Non-controlling interests [member]

Disclosure: IAS 1.106

documentation

This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.

ifrs-full

NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

X instant, credit

label

Non-current accruals and non-current deferred income including non-current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

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

totalLabel

Total non-current accruals and non-current deferred income including non-current contract liabilities

ifrs-full

NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract

label

Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]

ifrs-full

NoncurrentAccruedIncomeIncludingNoncurrentContractAssets

X instant, debit

label

Non-current accrued income including non-current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets]

totalLabel

Total non-current accrued income including non-current contract assets

ifrs-full

NoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract

label

Non-current accrued income including non-current contract assets [abstract]

ifrs-full

NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets

X instant, debit

label

Non-current accrued income other than non-current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]

ifrs-full

NoncurrentAdvances

X instant, credit

label

Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time

Common practice: IAS 1.55, Common practice: IAS 1.78

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

X instant, debit

label

Non-current assets

Disclosure: IAS 1.66, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (ii)

documentation

The amount of assets that do not meet the definition of current assets. [Refer: Current assets]

totalLabel

Total non-current assets

ifrs-full

NoncurrentAssetsAbstract

label

Non-current assets [abstract]

ifrs-full

NoncurrentAssetsHeldForSaleMember

member

label

Non-current assets held for sale [member]

Example: IFRS 13.94, Example: IFRS 13.IE60, Common practice: IFRS 5.38

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

X instant, debit

label

Non-current assets or disposal groups classified as held for distribution to owners

Disclosure: IFRS 5.38, Disclosure: IFRS 5.5A

documentation

The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale

X instant, debit

label

Non-current assets or disposal groups classified as held for sale

Disclosure: IFRS 5.38

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]

Common practice: IAS 36.127

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

X instant, debit

label

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

Disclosure: IAS 1.54 j

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]

totalLabel

Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners

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

X instant, debit

label

Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts

Disclosure: IFRS 8.33 b

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; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]

ifrs-full

NoncurrentAssetsRecognisedAsOfAcquisitionDate

X instant, debit

label

Non-current assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

Expiry date 2022-01-01: The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Business combinations [member]]

Effective 2022-01-01: The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]

ifrs-full

NoncurrentBiologicalAssets

X instant, debit

label

Non-current biological assets

Disclosure: IAS 1.54 f

documentation

The amount of non-current biological assets. [Refer: Biological assets]

ifrs-full

NoncurrentBiologicalAssetsMember

member

label

Non-current biological assets [member]

Common practice: IAS 41.50

documentation

This member stands for non-current biological assets. [Refer: Biological assets]

ifrs-full

NoncurrentContractAssets

X instant, debit

label

Non-current contract assets

Disclosure: IFRS 15.105

documentation

The amount of non-current contract assets. [Refer: Contract assets]

ifrs-full

NoncurrentContractLiabilities

X instant, credit

label

Non-current contract liabilities

Disclosure: IFRS 15.105

documentation

The amount of non-current contract liabilities. [Refer: Contract liabilities]

totalLabel

Total non-current contract liabilities

ifrs-full

NoncurrentContractLiabilitiesAbstract

label

Non-current contract liabilities [abstract]

ifrs-full

NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

X instant, credit

label

Non-current contract liabilities for performance obligations satisfied over time

Common practice: IAS 1.55, Common practice: IAS 1.78

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

X instant, credit

label

Non-current debt instruments issued

Common practice: IAS 1.55

documentation

The amount of non-current debt instruments issued. [Refer: Debt instruments issued]

ifrs-full

NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

X instant, credit

label

Non-current deferred income including non-current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities]

totalLabel

Total non-current deferred income including non-current contract liabilities

ifrs-full

NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract

label

Non-current deferred income including non-current contract liabilities [abstract]

ifrs-full

NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities

X instant, credit

label

Non-current deferred income other than non-current contract liabilities

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities]

ifrs-full

NoncurrentDepositsFromCustomers

X instant, credit

label

Non-current deposits from customers

Common practice: IAS 1.55

documentation

The amount of non-current deposits from customers. [Refer: Deposits from customers]

ifrs-full

NoncurrentDerivativeFinancialAssets

X instant, debit

label

Non-current derivative financial assets

Common practice: IAS 1.55

documentation

The amount of non-current derivative financial assets. [Refer: Derivative financial assets]

ifrs-full

NoncurrentDerivativeFinancialLiabilities

X instant, credit

label

Non-current derivative financial liabilities

Common practice: IAS 1.55

documentation

The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

NoncurrentDividendPayables

X instant, credit

label

Non-current dividend payables

Common practice: IAS 1.55

documentation

The amount of non-current dividend payables. [Refer: Dividend payables]

ifrs-full

NoncurrentExciseTaxPayables

X instant, credit

label

Non-current excise tax payables

Common practice: IAS 1.78

documentation

The amount of non-current excise tax payables. [Refer: Excise tax payables]

ifrs-full

NoncurrentFinanceLeaseReceivables

X instant, debit

label

Non-current finance lease receivables

Common practice: IAS 1.55

documentation

The amount of non-current finance lease receivables. [Refer: Finance lease receivables]

ifrs-full

NoncurrentFinancialAssets

X instant, debit

label

Non-current financial assets

Disclosure: IFRS 7.25

documentation

The amount of non-current financial assets. [Refer: Financial assets]

totalLabel

Total non-current financial assets

ifrs-full

NoncurrentFinancialAssetsAtAmortisedCost

X instant, debit

label

Non-current financial assets at amortised cost

Disclosure: IFRS 7.8 f

documentation

The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Non-current financial assets at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

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]

totalLabel

Total non-current 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

X instant, debit

label

Non-current financial assets at fair value through profit or loss

Disclosure: IFRS 7.8 a

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]

totalLabel

Total non-current 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

X instant, debit

label

Non-current financial assets at fair value through profit or loss, classified as held for trading

Common practice: IAS 1.55, Disclosure: Expiry date 2023-01-01 IFRS 7.8 a

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

X instant, debit

label

Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 a

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

X instant, debit

label

Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value

Disclosure: IFRS 7.8 a

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

X 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

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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

X 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

Disclosure: Effective 2023-01-01 IFRS 7.8 a

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

X instant, debit

label

Non-current financial assets available-for-sale

Disclosure: Expiry date 2023-01-01 IFRS 7.8 d

documentation

The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]

ifrs-full

NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Non-current financial assets measured at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

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

X instant, credit

label

Non-current financial liabilities

Disclosure: IFRS 7.25

documentation

The amount of non-current financial liabilities. [Refer: Financial liabilities]

totalLabel

Total non-current financial liabilities

ifrs-full

NoncurrentFinancialLiabilitiesAtAmortisedCost

X instant, credit

label

Non-current financial liabilities at amortised cost

Disclosure: Expiry date 2023-01-01 IFRS 7.8 f, Disclosure: IFRS 7.8 g

documentation

The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant, credit

label

Non-current financial liabilities at fair value through profit or loss

Disclosure: IFRS 7.8 e

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]

totalLabel

Total non-current 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

X instant, credit

label

Non-current financial liabilities at fair value through profit or loss, classified as held for trading

Disclosure: IFRS 7.8 e

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

X instant, credit

label

Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

Disclosure: IFRS 7.8 e

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

X instant, credit

label

Non-current government grants

Common practice: IAS 1.55

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

X instant, debit

label

Non-current held-to-maturity investments

Disclosure: Expiry date 2023-01-01 IFRS 7.8 b

documentation

The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

NoncurrentInterestPayable

X instant, credit

label

Non-current interest payable

Common practice: IAS 1.112 c

documentation

The amount of non-current interest payable. [Refer: Interest payable]

ifrs-full

NoncurrentInterestReceivable

X instant, debit

label

Non-current interest receivable

Common practice: IAS 1.112 c

documentation

The amount of non-current interest receivable. [Refer: Interest receivable]

ifrs-full

NoncurrentInventories

X instant, debit

label

Non-current inventories

Disclosure: IAS 1.54 g

documentation

The amount of non-current inventories. [Refer: Inventories]

ifrs-full

NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract

label

Non-current inventories arising from extractive activities [abstract]

ifrs-full

NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

X instant, debit

label

Non-current investments in equity instruments designated at fair value through other comprehensive income

Disclosure: IFRS 7.8 h

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

X instant, debit

label

Non-current investments other than investments accounted for using equity method

Common practice: IAS 1.55

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

X instant, credit

label

Non-current lease liabilities

Disclosure: IFRS 16.47 b

documentation

The amount of non-current lease liabilities. [Refer: Lease liabilities]

ifrs-full

NoncurrentLeasePrepayments

X instant, debit

label

Non-current lease prepayments

Common practice: IAS 1.55

documentation

The amount of non-current prepayments for leases. [Refer: Non-current prepayments]

ifrs-full

NoncurrentLiabilities

X instant, credit

label

Non-current liabilities

Disclosure: IAS 1.69, Example: IFRS 12.B10 b, Disclosure: IFRS 12.B12 b (iv)

documentation

The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]

totalLabel

Total non-current liabilities

ifrs-full

NoncurrentLiabilitiesAbstract

label

Non-current liabilities [abstract]

ifrs-full

NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Non-current liabilities recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

Expiry date 2022-01-01: The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Business combinations [member]]

Effective 2022-01-01: The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]

negatedLabel

Non-current liabilities recognised as of acquisition date

ifrs-full

NoncurrentLoansAndReceivables

X instant, debit

label

Non-current loans and receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.8 c

documentation

The amount of non-current loans and receivables. [Refer: Loans and receivables]

ifrs-full

NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

X 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

Disclosure: Expiry date 2023-01-01 IAS 39.37 a, Disclosure: IFRS 9.3.2.23 a

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

X instant, debit

label

Non-current ore stockpiles

Common practice: IAS 2.37

documentation

A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]

ifrs-full

NoncurrentPayables

X instant, credit

label

Trade and other non-current payables

Disclosure: IAS 1.54 k

documentation

The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]

totalLabel

Total trade and other non-current payables

ifrs-full

NoncurrentPayablesAbstract

label

Trade and other non-current payables [abstract]

ifrs-full

NoncurrentPayablesForPurchaseOfEnergy

X instant, credit

label

Non-current payables for purchase of energy

Common practice: IAS 1.78

documentation

The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]

ifrs-full

NoncurrentPayablesForPurchaseOfNoncurrentAssets

X instant, credit

label

Non-current payables for purchase of non-current assets

Common practice: IAS 1.78

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

X instant, credit

label

Non-current payables on social security and taxes other than income tax

Common practice: IAS 1.78

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

X instant, credit

label

Non-current payables to related parties

Common practice: IAS 1.78

documentation

The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]

ifrs-full

NoncurrentPayablesToTradeSuppliers

X instant, credit

label

Non-current trade payables

Common practice: IAS 1.78

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

X instant, credit

label

Non-current portion of non-current bonds issued

Common practice: IAS 1.112 c

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

X instant, credit

label

Non-current portion of non-current commercial papers issued

Common practice: IAS 1.112 c

documentation

The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

ifrs-full

NoncurrentPortionOfNoncurrentLoansReceived

X instant, credit

label

Non-current portion of non-current loans received

Common practice: IAS 1.112 c

documentation

The non-current portion of non-current loans received. [Refer: Loans received]

ifrs-full

NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued

X instant, credit

label

Non-current portion of non-current notes and debentures issued

Common practice: IAS 1.112 c

documentation

The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

ifrs-full

NoncurrentPortionOfNoncurrentSecuredBankLoansReceived

X instant, credit

label

Non-current portion of non-current secured bank loans received

Common practice: IAS 1.112 c

documentation

The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

ifrs-full

NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived

X instant, credit

label

Non-current portion of non-current unsecured bank loans received

Common practice: IAS 1.112 c

documentation

The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

ifrs-full

NoncurrentPortionOfOtherNoncurrentBorrowings

X instant, credit

label

Non-current portion of other non-current borrowings

Common practice: IAS 1.112 c

documentation

The non-current portion of non-current other borrowings. [Refer: Other borrowings]

ifrs-full

NoncurrentPrepayments

X instant, debit

label

Non-current prepayments

Example: IAS 1.78 b

documentation

The amount of non-current prepayments. [Refer: Prepayments]

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets

X instant, debit

label

Non-current prepayments and non-current accrued income including non-current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets]

totalLabel

Total non-current prepayments and non-current accrued income including non-current contract assets

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract

label

Non-current prepayments and non-current accrued income including non-current contract assets [abstract]

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets

X instant, debit

label

Non-current prepayments and non-current accrued income other than non-current contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

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]

totalLabel

Total non-current prepayments and non-current accrued income other than non-current contract assets

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstract

label

Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]

ifrs-full

NoncurrentProgrammingAssets

X instant, debit

label

Non-current programming assets

Common practice: IAS 1.55

documentation

The amount of non-current programming assets. [Refer: Programming assets]

ifrs-full

NoncurrentProvisions

X instant, credit

label

Non-current provisions

Disclosure: IAS 1.54 l

documentation

The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]

totalLabel

Total non-current provisions

ifrs-full

NoncurrentProvisionsAbstract

label

Non-current provisions [abstract]

ifrs-full

NoncurrentProvisionsForEmployeeBenefits

X instant, credit

label

Non-current provisions for employee benefits

Disclosure: IAS 1.78 d

documentation

The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]

ifrs-full

NoncurrentReceivables

X instant, debit

label

Trade and other non-current receivables

Disclosure: IAS 1.54 h, Disclosure: IAS 1.78 b

documentation

The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]

totalLabel

Total trade and other non-current receivables

ifrs-full

NoncurrentReceivablesAbstract

label

Trade and other non-current receivables [abstract]

ifrs-full

NoncurrentReceivablesDueFromAssociates

X instant, debit

label

Non-current receivables due from associates

Common practice: IAS 1.78 b

documentation

The amount of non-current receivables due from associates. [Refer: Associates [member]]

ifrs-full

NoncurrentReceivablesDueFromJointVentures

X instant, debit

label

Non-current receivables due from joint ventures

Common practice: IAS 1.78 b

documentation

The amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]

ifrs-full

NoncurrentReceivablesDueFromRelatedParties

X instant, debit

label

Non-current receivables due from related parties

Example: IAS 1.78 b

documentation

The amount of non-current receivables due from related parties. [Refer: Related parties [member]]

ifrs-full

NoncurrentReceivablesFromContractsWithCustomers

X instant, debit

label

Non-current receivables from contracts with customers

Disclosure: IFRS 15.105

documentation

The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

ifrs-full

NoncurrentReceivablesFromRentalOfProperties

X instant, debit

label

Non-current receivables from rental of properties

Common practice: IAS 1.78 b

documentation

The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]

ifrs-full

NoncurrentReceivablesFromSaleOfProperties

X instant, debit

label

Non-current receivables from sale of properties

Common practice: IAS 1.78 b

documentation

The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]

ifrs-full

NoncurrentReceivablesFromTaxesOtherThanIncomeTax

X instant, debit

label

Non-current receivables from taxes other than income tax

Common practice: IAS 1.78 b

documentation

The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

ifrs-full

NoncurrentRecognisedAssetsDefinedBenefitPlan

X instant, debit

label

Non-current net defined benefit asset

Common practice: IAS 1.55

documentation

The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]

ifrs-full

NoncurrentRecognisedLiabilitiesDefinedBenefitPlan

X instant, credit

label

Non-current net defined benefit liability

Common practice: IAS 1.55

documentation

The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]

ifrs-full

NoncurrentRefundsProvision

X instant, credit

label

Non-current refunds provision

Example: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87

documentation

The amount of non-current provision for refunds. [Refer: Refunds provision]

ifrs-full

NoncurrentRestrictedCashAndCashEquivalents

X instant, debit

label

Non-current restricted cash and cash equivalents

Common practice: IAS 1.55

documentation

The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

NoncurrentRetentionPayables

X instant, credit

label

Non-current retention payables

Common practice: IAS 1.78

documentation

The amount of non-current retention payables. [Refer: Retention payables]

ifrs-full

NoncurrentTradeReceivables

X instant, debit

label

Non-current trade receivables

Example: IAS 1.78 b

documentation

The amount of non-current trade receivables. [Refer: Trade receivables]

ifrs-full

NoncurrentValueAddedTaxPayables

X instant, credit

label

Non-current value added tax payables

Common practice: IAS 1.78

documentation

The amount of non-current value added tax payables. [Refer: Value added tax payables]

ifrs-full

NoncurrentValueAddedTaxReceivables

X instant, debit

label

Non-current value added tax receivables

Common practice: IAS 1.78 b

documentation

The amount of non-current value added tax receivables. [Refer: Value added tax receivables]

ifrs-full

NoncurrentWarrantLiability

X instant, credit

label

Non-current warrant liability

Common practice: IAS 1.55

documentation

The amount of non-current warrant liabilities. [Refer: Warrant liability]

ifrs-full

NonderivativeFinancialLiabilitiesUndiscountedCashFlows

X instant, credit

label

Non-derivative financial liabilities, undiscounted cash flows

Disclosure: IFRS 7.39 a

documentation

The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.

ifrs-full

NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39

X instant, credit

label

Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39C a

documentation

The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]

ifrs-full

NongovernmentCustomersMember

member

label

Non-government customers [member]

Example: IFRS 15.B89 c

documentation

This member stands for non-government customers. [Refer: Government [member]]

ifrs-full

NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries

X instant, credit

label

Non-insurance assets acquired by exercising rights to recoveries

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 h

documentation

The amount of non-insurance assets acquired by exercising rights to recoveries.

ifrs-full

NonlifeInsuranceContractsMember

member

label

Non-life insurance contracts [member]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

NonrecurringFairValueMeasurementMember

member

label

Non-recurring fair value measurement [member]

Disclosure: IFRS 13.93 a

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

X duration, credit

label

Non-subscription circulation revenue

Common practice: IAS 1.112 c

documentation

The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]

esef_cor

NotesAccountingPoliciesAndMandatoryTags

label

Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements

ifrs-full

NotesAndDebenturesIssued

X instant, credit

label

Notes and debentures issued

Common practice: IAS 1.112 c

documentation

The amount of notes and debentures issued by the entity.

ifrs-full

NotInternallyGeneratedMember

member

label

Not internally generated [member]

Disclosure: IAS 38.118

documentation

This member stands for items that have not been internally generated by the entity.

ifrs-full

NotionalAmount

X instant

label

Notional amount

Common practice: IAS 1.112 c

documentation

The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.

commentaryGuidance

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

ifrs-full

NotLaterThanOneMonthMember

member

label

Not later than one month [member]

Example: IFRS 7.B11 a, Example: IFRS 7.B35 a, Example: IFRS 7.IG31A

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]

Disclosure: IAS 1.61 a, Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Example: IFRS 7.B11, Example: IFRS 7.IG31A

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]

Common practice: IAS 1.112 c, Example: Expiry date 2023-01-01 IFRS 7.37 a, Example: Expiry date 2023-01-01 IFRS 7.IG28 a

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]

Disclosure: IFRS 13.97

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

NumberOfEmployees

X.XX instant

label

Number of employees

Common practice: IAS 1.112 c

documentation

The number of personnel employed by the entity at a date.

ifrs-full

NumberOfInstrumentsGrantedInSharebasedPaymentArrangement

X.XX duration

label

Number of instruments granted in share-based payment arrangement

Example: IFRS 2.45 a, Example: IFRS 2.IG23

documentation

The number of instruments granted in share-based payment arrangement.

ifrs-full

NumberOfInstrumentsOrInterestsIssuedOrIssuable

X.XX instant

label

Number of instruments or interests issued or issuable

Disclosure: IFRS 3.B64 f (iv)

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

X.XX duration

label

Number of other equity instruments granted in share-based payment arrangement

Common practice: IFRS 2.45, Disclosure: IFRS 2.47 b

documentation

The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.

ifrs-full

NumberOfLivingAnimals

X.XX instant

label

Number of living animals

Common practice: IAS 41.46 b (i)

documentation

The number of entity's living animals.

ifrs-full

NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement

X.XX instant

label

Number of other equity instruments exercisable in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement

X.XX duration

label

Number of other equity instruments exercised or vested in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement

X.XX duration

label

Number of other equity instruments expired in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement

X.XX duration

label

Number of other equity instruments forfeited in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement

X.XX instant

label

Number of other equity instruments outstanding in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.

periodStartLabel

Number of other equity instruments outstanding in share-based payment arrangement at beginning of period

periodEndLabel

Number of other equity instruments outstanding in share-based payment arrangement at end of period

ifrs-full

NumberOfOtherParticipantsOfRetirementBenefitPlan

X.XX duration

label

Number of other participants of retirement benefit plan

Disclosure: IAS 26.36 b

documentation

The number of other participants in a retirement benefit plan.

ifrs-full

NumberOfOutstandingShareOptions

X.XX instant

label

Number of share options outstanding in share-based payment arrangement

Disclosure: IFRS 2.45 b (vi), Disclosure: IFRS 2.45 b (i), Disclosure: IFRS 2.45 d

documentation

The number of share options outstanding in a share-based payment arrangement.

periodStartLabel

Number of share options outstanding in share-based payment arrangement at beginning of period

periodEndLabel

Number of share options outstanding in share-based payment arrangement at end of period

ifrs-full

NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits

X.XX duration

label

Number of participants of retirement benefit plan receiving benefits

Disclosure: IAS 26.36 b

documentation

The number of participants in a retirement benefit plan receiving benefits.

ifrs-full

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

X.XX instant

label

Number of share options exercisable in share-based payment arrangement

Disclosure: IFRS 2.45 b (vii)

documentation

The number of share options exercisable in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

X.XX duration

label

Number of share options exercised in share-based payment arrangement

Disclosure: IFRS 2.45 b (iv)

documentation

The number of share options exercised in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsExpiredInSharebasedPaymentArrangement

X.XX duration

label

Number of share options expired in share-based payment arrangement

Disclosure: IFRS 2.45 b (v)

documentation

The number of share options expired in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

X.XX duration

label

Number of share options forfeited in share-based payment arrangement

Disclosure: IFRS 2.45 b (iii)

documentation

The number of share options forfeited in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

X.XX duration

label

Number of share options granted in share-based payment arrangement

Disclosure: IFRS 2.45 b (ii)

documentation

The number of share options granted in a share-based payment arrangement.

ifrs-full

NumberOfSharesAuthorised

shares

label

Number of shares authorised

Disclosure: IAS 1.79 a (i)

documentation

The number of shares authorised.

ifrs-full

NumberOfSharesIssued

shares

label

Number of shares issued

Common practice: IAS 1.106 d

documentation

The number of shares issued by the entity.

totalLabel

Total number of shares issued

ifrs-full

NumberOfSharesIssuedAbstract

label

Number of shares issued [abstract]

ifrs-full

NumberOfSharesIssuedAndFullyPaid

shares

label

Number of shares issued and fully paid

Disclosure: IAS 1.79 a (ii)

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

Disclosure: IAS 1.79 a (ii)

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

Disclosure: IAS 1.79 a (iv)

documentation

The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]

periodStartLabel

Number of shares outstanding at beginning of period

periodEndLabel

Number of shares outstanding at end of period

ifrs-full

NumberOfSharesRepresentedByOneDepositaryReceipt

X.XX instant

label

Number of shares represented by one depositary receipt

Common practice: IAS 1.112 c

documentation

The number of shares represented by one depositary receipt.

ifrs-full

OccupancyExpense

X duration, debit

label

Occupancy expense

Common practice: IAS 1.85

documentation

The amount of expense arising from occupancy services received by the entity.

ifrs-full

OfficeEquipment

X instant, debit

label

Office equipment

Example: IAS 16.37 h

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]

Example: IAS 16.37 h

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

X instant, debit

label

Oil and gas assets

Common practice: IAS 16.37

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]

Common practice: IAS 16.37

documentation

This member stands for oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

OnDemandMember

member

label

On demand [member]

Common practice: IAS 1.112 c

documentation

This member stands for an on demand time band.

ifrs-full

OnerousContractsContingentLiabilityMember

member

label

Onerous contracts contingent liability [member]

Example: IAS 37.88

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: Contingent liabilities [member]]

ifrs-full

OnerousContractsCostOfFulfillingContractMember

member

label

Onerous Contracts-Cost of Fulfilling Contract [member]

Disclosure: Expiry date 2024-01-01 IAS 37.105

documentation

This member stands for Onerous Contracts-Cost of Fulfilling a Contract (Amendments to IAS 37) issued in May 2020.

ifrs-full

OnerousContractsProvision

X instant, credit

label

Onerous contracts provision

Example: IAS 37.66

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]

totalLabel

Total onerous contracts provision

ifrs-full

OnerousContractsProvisionAbstract

label

Onerous contracts provision [abstract]

ifrs-full

OnerousContractsProvisionMember

member

label

Onerous contracts provision [member]

Example: IAS 37.66

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

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]

Common practice: IAS 1.106

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]

Common practice: IAS 1.106

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

X duration, debit

label

Operating expense

Common practice: IAS 1.85

documentation

The amount of all operating expenses.

ifrs-full

OperatingExpenseExcludingCostOfSales

X duration, debit

label

Operating expense excluding cost of sales

Common practice: IAS 1.85

documentation

The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]

ifrs-full

OperatingLeaseIncome

X duration, credit

label

Operating lease income

Disclosure: IFRS 16.90 b

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]

Disclosure: IFRS 8.28

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]

Common practice: IAS 1.112 c

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]

Example: IFRS 13.B11 b, Example: IFRS 13.IE63

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 (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]

ifrs-full

OrdinarySharesMember

member

label

Ordinary shares [member]

Common practice: IAS 1.79 a, Disclosure: IAS 33.66

documentation

This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.

ifrs-full

OriginalAssetsBeforeTransfer

X instant, debit

label

Original assets before transfer

Disclosure: IFRS 7.42D f

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

X duration, debit

label

Other adjustments for non-cash items

Common practice: IAS 7.20 b

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

X duration, debit

label

Other adjustments for which cash effects are investing or financing cash flow

Common practice: IAS 7.20 c

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

X duration, debit

label

Other adjustments to reconcile profit (loss)

Disclosure: IAS 7.20

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

OtherAssets

X instant, debit

label

Other assets

Common practice: IAS 1.55

documentation

The amount of assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherAssetsAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Other assets, amount contributed to fair value of plan assets

Common practice: IAS 19.142

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 [member]]

ifrs-full

OtherAssetsMember

member

label

Other assets [member]

Example: IFRS 16.53

documentation

This member stands for assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherAssetsPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Other assets, percentage contributed to fair value of plan assets

Common practice: IAS 19.142

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 [member]] [Contrast: Other assets, amount contributed to fair value of plan assets]

ifrs-full

OtherBorrowings

X instant, credit

label

Other borrowings

Common practice: IAS 1.112 c

documentation

The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]

ifrs-full

OtherCashAndCashEquivalents

X instant, debit

label

Other cash and cash equivalents

Common practice: IAS 7.45

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

(X) duration, credit

label

Other cash payments from operating activities

Example: IAS 7.14

documentation

The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.

negatedLabel

Other cash payments from operating activities

ifrs-full

OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

(X) duration, credit

label

Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities

Example: IAS 7.16 c

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.

negatedTerseLabel

Other cash payments to acquire equity or debt instruments of other entities

ifrs-full

OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities

(X) duration, credit

label

Other cash payments to acquire interests in joint ventures, classified as investing activities

Example: IAS 7.16 c

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: Joint ventures [member]]

negatedTerseLabel

Other cash payments to acquire interests in joint ventures

ifrs-full

OtherCashReceiptsFromOperatingActivities

X duration, debit

label

Other cash receipts from operating activities

Example: IAS 7.14

documentation

The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

X duration, debit

label

Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities

Example: IAS 7.16 d

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.

terseLabel

Other cash receipts from sales of equity or debt instruments of other entities

ifrs-full

OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities

X duration, debit

label

Other cash receipts from sales of interests in joint ventures, classified as investing activities

Example: IAS 7.16 d

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: Joint ventures [member]]

terseLabel

Other cash receipts from sales of interests in joint ventures

ifrs-full

OtherComponentsOfDeferredTaxExpenseIncome

X duration, debit

label

Other components of deferred tax expense (income)

Common practice: IAS 12.80

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

OtherComprehensiveIncome

X duration, credit

label

Other comprehensive income

Disclosure: IAS 1.106 d (ii), Disclosure: IAS 1.81A b, Disclosure: IAS 1.91 a, Disclosure: IFRS 12.B12 b (viii)

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]]

totalLabel

Total other comprehensive income

ifrs-full

OtherComprehensiveIncomeAbstract

label

Other comprehensive income [abstract]

ifrs-full

OtherComprehensiveIncomeAttributableToNoncontrollingInterests

X duration, credit

label

Other comprehensive income, attributable to non-controlling interests

Common practice: IAS 1.85

documentation

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

ifrs-full

OtherComprehensiveIncomeAttributableToOwnersOfParent

X duration, credit

label

Other comprehensive income, attributable to owners of parent

Common practice: IAS 1.85

documentation

The amount of other comprehensive income attributable to owners of the parent.

ifrs-full

OtherComprehensiveIncomeBeforeTax

X duration, credit

label

Other comprehensive income, before tax

Disclosure: IAS 1.91 b

documentation

The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]

totalLabel

Total other comprehensive income, before tax

ifrs-full

OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach

X duration, credit

label

Other comprehensive income, before tax, application of overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

The amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]

totalLabel

Other comprehensive income, before tax, application of overlay approach

ifrs-full

OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstract

label

Other comprehensive income, before tax, application of overlay approach [abstract]

ifrs-full

OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets

X duration, credit

label

Other comprehensive income, before tax, available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IAS 1.7, Disclosure: Expiry date 2023-01-01 IAS 1.91 b

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]

totalLabel

Other comprehensive income, before tax, available-for-sale financial assets

ifrs-full

OtherComprehensiveIncomeBeforeTaxCashFlowHedges

X duration, credit

label

Other comprehensive income, before tax, cash flow hedges

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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]

totalLabel

Other comprehensive income, before tax, cash flow hedges

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

X duration, credit

label

Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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

X duration, credit

label

Other comprehensive income, before tax, change in value of foreign currency basis spreads

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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]

totalLabel

Other comprehensive income, before tax, change in value of foreign currency basis spreads

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts

X duration, credit

label

Other comprehensive income, before tax, change in value of forward elements of forward contracts

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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]

totalLabel

Other comprehensive income, before tax, change in value of forward elements of forward contracts

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions

X duration, credit

label

Other comprehensive income, before tax, change in value of time value of options

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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]

totalLabel

Other comprehensive income, before tax, change in value of time value of options

ifrs-full

OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation

X duration, credit

label

Other comprehensive income, before tax, exchange differences on translation of foreign operations

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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]

totalLabel

Other comprehensive income, before tax, exchange differences on translation of foreign operations

ifrs-full

OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations

X duration, credit

label

Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

Common practice: IAS 1.91 b

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]

totalLabel

Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

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

X duration, credit

label

Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations

Disclosure: IAS 1.91 b

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

X duration, credit

label

Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

Disclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90

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]]

totalLabel

Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

ifrs-full

OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

label

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (viii)

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]

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’.

totalLabel

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments

X duration, credit

label

Other comprehensive income, before tax, gains (losses) from investments in equity instruments

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b, Disclosure: IFRS 7.20 a (vii)

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

X duration, credit

label

Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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

X duration, credit

label

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans

Disclosure: IAS 1.7, Common practice: IAS 19.135 b, Disclosure: IAS 1.91 b

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 [member]; 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]

totalLabel

Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract

label

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation

X duration, credit

label

Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets

Disclosure: IAS 1.7, Disclosure: IAS 1.91 b

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

X duration, credit

label

Other comprehensive income, before tax, hedges of net investments in foreign operations

Disclosure: IAS 1.91 b, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a

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]

totalLabel

Other comprehensive income, before tax, hedges of net investments in foreign operations

ifrs-full

OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

X 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

Disclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.90

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]]

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

ifrs-full

OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

X 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

Disclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 b, Disclosure: Effective 2023-01-01 IFRS 17.90

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

X 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

Disclosure: IFRS 14.22 b

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 [member]; Other comprehensive income]

totalLabel

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

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

X 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

Disclosure: IFRS 14.22 a

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 [member]; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach

X duration, credit

label

Other comprehensive income, net of tax, application of overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

The amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]

totalLabel

Other comprehensive income, net of tax, application of overlay approach

ifrs-full

OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstract

label

Other comprehensive income, net of tax, application of overlay approach [abstract]

ifrs-full

OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets

X duration, credit

label

Other comprehensive income, net of tax, available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IAS 1.7, Disclosure: Expiry date 2023-01-01 IAS 1.91 a

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]

totalLabel

Other comprehensive income, net of tax, available-for-sale financial assets

ifrs-full

OtherComprehensiveIncomeNetOfTaxCashFlowHedges

X duration, credit

label

Other comprehensive income, net of tax, cash flow hedges

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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]

totalLabel

Other comprehensive income, net of tax, cash flow hedges

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

X duration, credit

label

Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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

X duration, credit

label

Other comprehensive income, net of tax, change in value of foreign currency basis spreads

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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]

totalLabel

Other comprehensive income, net of tax, change in value of foreign currency basis spreads

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems

X duration, credit

label

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items

Disclosure: IFRS 7.24E c

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

X duration, credit

label

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items

Disclosure: IFRS 7.24E c

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

X duration, credit

label

Other comprehensive income, net of tax, change in value of forward elements of forward contracts

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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]

totalLabel

Other comprehensive income, net of tax, change in value of forward elements of forward contracts

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems

X 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

Disclosure: IFRS 7.24E c

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

X duration, credit

label

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items

Disclosure: IFRS 7.24E c

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

X duration, credit

label

Other comprehensive income, net of tax, change in value of time value of options

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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]

totalLabel

Other comprehensive income, net of tax, change in value of time value of options

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems

X duration, credit

label

Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items

Disclosure: IFRS 7.24E b

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

X duration, credit

label

Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items

Disclosure: IFRS 7.24E b

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

X duration, credit

label

Other comprehensive income, net of tax, exchange differences on translation of foreign operations

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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]

totalLabel

Other comprehensive income, net of tax, exchange differences on translation of foreign operations

ifrs-full

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations

X duration, credit

label

Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

Common practice: IAS 1.91 a

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]

totalLabel

Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

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

X duration, credit

label

Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations

Disclosure: IAS 1.91 a

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

X duration, credit

label

Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

Disclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.90

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]]

totalLabel

Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

ifrs-full

OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

label

Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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]

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’.

totalLabel

Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments

X duration, credit

label

Other comprehensive income, net of tax, gains (losses) from investments in equity instruments

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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

X duration, credit

label

Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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

X duration, credit

label

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

Disclosure: IAS 1.7, Common practice: IAS 19.135 b, Disclosure: IAS 1.91 a

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 [member]; 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]

totalLabel

Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract

label

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation

X 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

Disclosure: IAS 1.7, Disclosure: IAS 1.91 a

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

X duration, credit

label

Other comprehensive income, net of tax, hedges of net investments in foreign operations

Disclosure: IAS 1.91 a, Disclosure: IAS 39.102 a, Disclosure: IFRS 9.6.5.13 a

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]

totalLabel

Other comprehensive income, net of tax, hedges of net investments in foreign operations

ifrs-full

OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

X 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

Disclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.90

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]]

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

ifrs-full

OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

X 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

Disclosure: Effective 2023-01-01 IAS 1.7, Disclosure: Effective 2023-01-01 IAS 1.91 a, Disclosure: Effective 2023-01-01 IFRS 17.90

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

X 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

Disclosure: IFRS 14.22 b, Disclosure: IFRS 14.35

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 [member]; Other comprehensive income]

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

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

X 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

Disclosure: IFRS 14.22 a, Disclosure: IFRS 14.35

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 [member]; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

label

Other comprehensive income that will be reclassified to profit or loss, before tax

Common practice: IAS 1.82A, Common practice: IAS 1.IG6

documentation

The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]

totalLabel

Total other comprehensive income that will be reclassified to profit or loss, before tax

ifrs-full

OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

label

Other comprehensive income that will be reclassified to profit or loss, net of tax

Example: IAS 1.82A, Example: IAS 1.IG6

documentation

The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

totalLabel

Total other comprehensive income that will be reclassified to profit or loss, net of tax

ifrs-full

OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

label

Other comprehensive income that will not be reclassified to profit or loss, before tax

Common practice: IAS 1.82A, Common practice: IAS 1.IG6

documentation

The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]

totalLabel

Total other comprehensive income that will not be reclassified to profit or loss, before tax

ifrs-full

OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

label

Other comprehensive income that will not be reclassified to profit or loss, net of tax

Example: IAS 1.82A, Example: IAS 1.IG6

documentation

The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

totalLabel

Total other comprehensive income that will not be reclassified to profit or loss, net of tax

ifrs-full

OtherContingentLiabilitiesMember

member

label

Other contingent liabilities [member]

Example: IAS 37.88

documentation

This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]

ifrs-full

OtherCurrentAssets

X instant, debit

label

Other current assets

Common practice: IAS 1.55

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

X instant, credit

label

Other current borrowings and current portion of other non-current borrowings

Common practice: IAS 1.112 c

documentation

The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]

ifrs-full

OtherCurrentFinancialAssets

X instant, debit

label

Other current financial assets

Disclosure: IAS 1.54 d

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

X instant, credit

label

Other current financial liabilities

Disclosure: IAS 1.54 m, Disclosure: IFRS 12.B13 b

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

X instant, credit

label

Other current liabilities

Common practice: IAS 1.55

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

X instant, debit

label

Other current non-financial assets

Common practice: IAS 1.55

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

X instant, credit

label

Other current non-financial liabilities

Common practice: IAS 1.55

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

X instant, credit

label

Other current payables

Common practice: IAS 1.55

documentation

The amount of current payables that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherCurrentReceivables

X instant, debit

label

Other current receivables

Example: IAS 1.78 b

documentation

The amount of current other receivables. [Refer: Other receivables]

ifrs-full

OtherDebtInstrumentsHeld

X instant, debit

label

Other debt instruments held

Common practice: IAS 1.112 c

documentation

The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]

ifrs-full

OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

(X) duration

label

Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

Example: IFRS 7.28 b, Example: IFRS 7.IG14

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; Financial instruments, class [member]]

negatedLabel

Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

ifrs-full

OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows

(X) instant, credit

label

Other differences to cash and cash equivalents in statement of cash flows

Common practice: IAS 7.45

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]

negatedLabel

Other differences to cash and cash equivalents in statement of cash flows

ifrs-full

OtherDisposalsOfAssetsMember

member

label

Other disposals of assets [member]

Example: IAS 10.22 c

documentation

This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherEmployeeExpense

X duration, debit

label

Other employee expense

Common practice: IAS 19.5

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]

Common practice: IAS 37.88

documentation

This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]

ifrs-full

OtherEnvironmentRelatedProvisionMember

member

label

Other environment related provision [member]

Common practice: IAS 37.84

documentation

This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]

ifrs-full

OtherEquityInterest

X instant, credit

label

Other equity interest

Example: IAS 1.78 e

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]

Disclosure: IAS 1.106

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]

Example: IFRS 13.94, Example: IFRS 13.IE60

documentation

This member stands for equity instruments that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherExpenseByFunction

(X) duration, debit

label

Other expense, by function

Example: IAS 1.103, Disclosure: IAS 1.99, Disclosure: IAS 26.35 b (vii)

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.

negatedTerseLabel

Other expense

ifrs-full

OtherExpenseByNature

X duration, debit

label

Other expenses, by nature

Example: IAS 1.102, Disclosure: IAS 1.99

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]

negatedTerseLabel

Other expenses

terseLabel

Other expenses

ifrs-full

OtherFeeAndCommissionExpense

(X) duration, debit

label

Other fee and commission expense

Common practice: IAS 1.112 c

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]

negatedLabel

Other fee and commission expense

ifrs-full

OtherFeeAndCommissionIncome

X duration, credit

label

Other fee and commission income

Common practice: IAS 1.112 c

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

X duration, debit

label

Other finance cost

Common practice: IAS 1.112 c

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

X duration, credit

label

Other finance income

Common practice: IAS 1.112 c

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

X duration, credit

label

Other finance income (cost)

Common practice: IAS 1.85

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

X instant, debit

label

Other financial assets

Disclosure: IAS 1.54 d

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

X instant, credit

label

Other financial liabilities

Disclosure: IAS 1.54 m

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

X duration, credit

label

Other gains (losses)

Common practice: IAS 1.102, Common practice: IAS 1.103

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]

Example: IAS 36.127

documentation

This member stands for impaired assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherIncome

X duration, credit

label

Other income

Example: IAS 1.102, Example: IAS 1.103, Disclosure: IAS 26.35 b (iv)

documentation

The amount of operating income that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates

X duration, credit

label

Other income (expense) from subsidiaries, jointly controlled entities and associates

Common practice: IAS 1.85

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: Associates [member]; Subsidiaries [member]]

ifrs-full

OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X duration

label

Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

Example: IFRS 7.28 b, Example: IFRS 7.IG14

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; Financial instruments, class [member]]

ifrs-full

OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTax

X duration, credit

label

Other individually immaterial components of other comprehensive income, before tax

Common practice: IAS 1.85

documentation

The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax

X duration, credit

label

Other individually immaterial components of other comprehensive income, net of tax

Common practice: IAS 1.85

documentation

The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities

X duration, debit

label

Other inflows (outflows) of cash, classified as financing activities

Disclosure: IAS 7.21

documentation

Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.

terseLabel

Other inflows (outflows) of cash

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities

X duration, debit

label

Other inflows (outflows) of cash, classified as investing activities

Disclosure: IAS 7.21

documentation

Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.

terseLabel

Other inflows (outflows) of cash

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

X duration, debit

label

Other inflows (outflows) of cash, classified as operating activities

Disclosure: IAS 7.14

documentation

Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.

terseLabel

Other inflows (outflows) of cash

ifrs-full

OtherIntangibleAssets

X instant, debit

label

Other intangible assets

Common practice: IAS 38.119

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]

Common practice: IAS 38.119

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

X instant, debit

label

Other current inventories

Common practice: IAS 2.37

documentation

The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]

ifrs-full

OtherLiabilities

X instant, credit

label

Other liabilities

Common practice: IAS 1.55

documentation

The amount of liabilities that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X instant, credit

label

Other liabilities under insurance contracts and reinsurance contracts issued

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22

documentation

The amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

ifrs-full

OtherLongtermBenefits

X duration, debit

label

Other long-term employee benefits

Common practice: IAS 19.158

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

X instant, credit

label

Other non-current provisions

Disclosure: IAS 1.78 d

documentation

The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]

ifrs-full

OtherMaterialActuarialAssumptions

X.XX instant

label

Other material actuarial assumptions

Common practice: IAS 19.144

documentation

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

ifrs-full

OtherMaterialActuarialAssumptionsMember

member

label

Other material actuarial assumptions [member]

Common practice: IAS 19.145

documentation

This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]

ifrs-full

OtherMaterialNoncashItems

X duration, debit

label

Other material non-cash items

Disclosure: IFRS 8.23 i, Disclosure: IFRS 8.28 e

documentation

The amount of material non-cash items other than depreciation and amortisation.

ifrs-full

OtherNoncurrentAssets

X instant, debit

label

Other non-current assets

Common practice: IAS 1.55

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

X instant, debit

label

Other non-current financial assets

Disclosure: IAS 1.54 d

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

X instant, credit

label

Other non-current financial liabilities

Disclosure: IAS 1.54 m, Disclosure: IFRS 12.B13 c

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

X instant, credit

label

Other non-current liabilities

Common practice: IAS 1.55

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

X instant, debit

label

Other non-current non-financial assets

Common practice: IAS 1.55

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

X instant, credit

label

Other non-current non-financial liabilities

Common practice: IAS 1.55

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

X instant, credit

label

Other non-current payables

Common practice: IAS 1.55

documentation

The amount of non-current payables that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherNoncurrentReceivables

X instant, debit

label

Other non-current receivables

Example: IAS 1.78 b

documentation

The amount of non-current other receivables. [Refer: Other receivables]

ifrs-full

OtherNonfinancialAssets

X instant, debit

label

Other non-financial assets

Common practice: IAS 1.55

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

X instant, credit

label

Other non-financial liabilities

Common practice: IAS 1.55

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

X duration, credit

label

Other operating income (expense)

Common practice: IAS 1.85

documentation

The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherPayables

X instant, credit

label

Other payables

Common practice: IAS 1.55

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]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a (ii), Disclosure: IFRS 7 - Defined terms

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]; Financial instruments, class [member]]

ifrs-full

OtherPropertyPlantAndEquipment

X instant, debit

label

Other property, plant and equipment

Common practice: IAS 16.37

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]

Common practice: IAS 16.37

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

X instant, credit

label

Other provisions

Disclosure: IAS 1.78 d, Disclosure: IAS 37.84 a

documentation

The amount of provisions other than provisions for employee benefits. [Refer: Provisions]

totalLabel

Total other provisions

periodStartLabel

Other provisions at beginning of period

periodEndLabel

Other provisions at end of period

ifrs-full

OtherProvisionsAbstract

label

Other provisions [abstract]

ifrs-full

OtherProvisionsMember

member [default]

label

Other provisions [member]

Disclosure: IAS 37.84

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

OtherReceivables

X instant, debit

label

Other receivables

Example: IAS 1.78 b

documentation

The amount receivable by the entity that it does not separately disclose in the same statement or note.

ifrs-full

OtherRegulatoryDeferralAccountCreditBalances

X instant, credit

label

Other regulatory deferral account credit balances

Example: IFRS 14.25, Example: IFRS 14.IE5

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

X instant, debit

label

Other regulatory deferral account debit balances

Example: IFRS 14.25, Example: IFRS 14.IE5

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]

Disclosure: IAS 24.19 g

documentation

This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]

ifrs-full

OtherReserves

X instant, credit

label

Other reserves

Example: IAS 1.78 e

documentation

A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

ifrs-full

OtherReservesMember

member

label

Other reserves [member]

Disclosure: IAS 1.106, Disclosure: IAS 1.79 b

documentation

This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]

ifrs-full

OtherRevenue

X duration, credit

label

Other revenue

Common practice: IAS 1.112 c

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

X duration, credit

label

Other reversals of provisions

Disclosure: IAS 1.98 g

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

X duration, debit

label

Other short-term employee benefits

Common practice: IAS 19.9

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

X instant, credit

label

Other current provisions

Disclosure: IAS 1.78 d

documentation

The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]

ifrs-full

OtherTangibleOrIntangibleAssetsTransferred

X instant, credit

label

Other tangible or intangible assets transferred

Disclosure: IFRS 3.B64 f (ii)

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; Business combinations [member]; Subsidiaries [member]]

ifrs-full

OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

X duration, debit

label

Other tax effects for reconciliation between accounting profit and tax expense (income)

Disclosure: IAS 12.81 c (i)

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

X.XX duration

label

Other tax rate effects for reconciliation between accounting profit and tax expense (income)

Disclosure: IAS 12.81 c (ii)

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]

Common practice: IAS 12.81 g

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

X duration, credit

label

Other trading income (expense)

Common practice: IAS 1.112 c

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

X duration, credit

label

Other work performed by entity and capitalised

Common practice: IAS 1.85, Example: IAS 1.IG6

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

X duration, credit

label

Outflows of cash from investing activities

Common practice: IAS 7.16

documentation

The cash outflow for investing activities.

ifrs-full

OutputOfAgriculturalProduce

X.XX duration

label

Output of agricultural produce

Common practice: IAS 41.46 b (ii)

documentation

The output of entity's agricultural produce.

ifrs-full

OutstandingBalancesForRelatedPartyTransactionsAbstract

label

Outstanding balances for related party transactions [abstract]

ifrs-full

OutstandingCommitmentsMadeByEntityRelatedPartyTransactions

X instant, credit

label

Outstanding commitments made by entity, related party transactions

Disclosure: IAS 24.18 b

documentation

The amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]

ifrs-full

OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

X instant, credit

label

Outstanding commitments made on behalf of entity, related party transactions

Disclosure: IAS 24.18 b

documentation

The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]

ifrs-full

OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel

X instant, debit

label

Owner-occupied property measured using investment property fair value model

Disclosure: Effective 2023-01-01 IAS 16.29B

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]

Disclosure: Effective 2023-01-01 IAS 16.29B

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]

Disclosure: IAS 24.19 a

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

X duration

label

Participation in defined benefit plan that shares risks between group entities, related party transactions

Example: IAS 24.22

documentation

The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]

commentaryGuidance

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

ifrs-full

ParValuePerShare

X.XX instant

label

Par value per share

Disclosure: IAS 1.79 a (iii)

documentation

The nominal value per share.

ifrs-full

PastDueStatusAxis

axis

label

Past due status [axis]

Example: IFRS 7.35N, Common practice: Expiry date 2023-01-01 IFRS 7.37

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

PastDueStatusMember

member [default]

label

Past due status [member]

Example: IFRS 7.35N, Common practice: Expiry date 2023-01-01 IFRS 7.37

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

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements

Disclosure: IAS 19.141 d

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)]

netLabel

Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements

ifrs-full

PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract

label

Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]

ifrs-full

PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans

X duration, debit

label

Past service cost and losses (gains) arising from settlements, defined benefit plans

Common practice: IAS 19.135 b

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]

totalLabel

Total past service cost and losses (gains) arising from settlements, defined benefit plans

ifrs-full

PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract

label

Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract]

ifrs-full

PastServiceCostDefinedBenefitPlans

X duration, debit

label

Past service cost, defined benefit plans

Common practice: IAS 19.135 b

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 [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]

ifrs-full

PastServiceCostNetDefinedBenefitLiabilityAsset

X duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from past service cost

Disclosure: IAS 19.141 d

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 [member]]

ifrs-full

PayablesForPurchaseOfEnergy

X instant, credit

label

Payables for purchase of energy

Common practice: IAS 1.78

documentation

The amount of payables for the purchase of energy.

ifrs-full

PayablesForPurchaseOfNoncurrentAssets

X instant, credit

label

Payables for purchase of non-current assets

Common practice: IAS 1.78

documentation

The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]

ifrs-full

PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

X instant, credit

label

Payables on social security and taxes other than income tax

Common practice: IAS 1.78

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

X duration, credit

label

Payments for debt issue costs

Common practice: IAS 7.17

documentation

The cash outflow for debt issue costs.

ifrs-full

PaymentsForDevelopmentProjectExpenditure

X duration, credit

label

Payments for development project expenditure

Common practice: IAS 7.16

documentation

The cash outflow for expenditure related to development projects.

ifrs-full

PaymentsForExplorationAndEvaluationExpenses

X duration, credit

label

Payments for exploration and evaluation expenses

Common practice: IAS 7.14

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

PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

(X) duration, credit

label

Payments for premiums and claims, annuities and other policy benefits

Example: Expiry date 2023-01-01 IAS 7.14 e

documentation

The cash outflow for premiums and claims, annuities and other policy benefits.

negatedLabel

Payments for premiums and claims, annuities and other policy benefits

ifrs-full

PaymentsForShareIssueCosts

X duration, credit

label

Payments for share issue costs

Common practice: IAS 7.17

documentation

The cash outflow for share issue costs.

ifrs-full

PaymentsFromChangesInOwnershipInterestsInSubsidiaries

(X) duration, credit

label

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

Disclosure: IAS 7.42A, Disclosure: IAS 7.42B

documentation

The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]

negatedLabel

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

ifrs-full

PaymentsFromContractsHeldForDealingOrTradingPurpose

(X) duration, credit

label

Payments from contracts held for dealing or trading purpose

Example: IAS 7.14 g

documentation

The cash outflow for contracts held for dealing or trading purposes.

negatedLabel

Payments from contracts held for dealing or trading purpose

ifrs-full

PaymentsFromPlanNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan

Disclosure: IAS 19.141 g

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]

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.

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan

ifrs-full

PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements

Disclosure: IAS 19.141 g

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 [member]]

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.

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements

ifrs-full

PaymentsInRespectOfSettlementsReimbursementRights

(X) duration, credit

label

Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements

Disclosure: IAS 19.141 g

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 [member]]

negatedLabel

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements

ifrs-full

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

(X) duration, credit

label

Payments of lease liabilities, classified as financing activities

Example: IAS 7.17 e

documentation

The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]

negatedTerseLabel

Payments of lease liabilities

ifrs-full

PaymentsOfOtherEquityInstruments

(X) duration, credit

label

Payments of other equity instruments

Common practice: IAS 7.17

documentation

The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.

negatedLabel

Payments of other equity instruments

ifrs-full

PaymentsToAcquireOrRedeemEntitysShares

(X) duration, credit

label

Payments to acquire or redeem entity's shares

Example: IAS 7.17 b

documentation

The cash outflow to acquire or redeem entity's shares.

negatedLabel

Payments to acquire or redeem entity's shares

ifrs-full

PaymentsToAndOnBehalfOfEmployees

(X) duration, credit

label

Payments to and on behalf of employees

Example: IAS 7.14 d

documentation

The cash outflow to, and on behalf of, employees.

negatedLabel

Payments to and on behalf of employees

ifrs-full

PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale

(X) duration, credit

label

Payments to manufacture or acquire assets held for rental to others and subsequently held for sale

Example: IAS 7.14

documentation

The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.

negatedLabel

Payments to manufacture or acquire assets held for rental to others and subsequently held for sale

ifrs-full

PaymentsToSuppliersForGoodsAndServices

(X) duration, credit

label

Payments to suppliers for goods and services

Example: IAS 7.14 c

documentation

The cash outflow to suppliers for goods and services.

negatedLabel

Payments to suppliers for goods and services

ifrs-full

PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees

X duration, credit

label

Payments to suppliers for goods and services and to and on behalf of employees

Common practice: IAS 7.14

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]

Common practice: IAS 19.138 b

documentation

This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

PercentageOfEntitysRevenue

X.XX duration

label

Percentage of entity's revenue

Common practice: IFRS 8.34

documentation

The percentage of the entity's revenue. [Refer: Revenue]

ifrs-full

PercentageOfReasonablyPossibleDecreaseInActuarialAssumption

X.XX instant

label

Percentage of reasonably possible decrease in actuarial assumption

Disclosure: IAS 19.145 a

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 [member]]

ifrs-full

PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X.XX instant

label

Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.128 a

documentation

The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets

X.XX instant

label

Percentage of reasonably possible decrease in unobservable input, assets

Common practice: IFRS 13.93 h (ii)

documentation

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.

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 (ie multiplied by 0.98). In such cases, create extension elements.

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments

X.XX instant

label

Percentage of reasonably possible decrease in unobservable input, entity's own equity instruments

Common practice: IFRS 13.93 h (ii)

documentation

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity's own equity instruments.

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 (ie multiplied by 0.98). In such cases, create extension elements.

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities

X.XX instant

label

Percentage of reasonably possible decrease in unobservable input, liabilities

Common practice: IFRS 13.93 h (ii)

documentation

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.

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 (ie multiplied by 0.98). In such cases, create extension elements.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInActuarialAssumption

X.XX instant

label

Percentage of reasonably possible increase in actuarial assumption

Disclosure: IAS 19.145 a

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 [member]]

ifrs-full

PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X.XX instant

label

Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17

Disclosure: Effective 2023-01-01 IFRS 17.128 a

documentation

The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets

X.XX instant

label

Percentage of reasonably possible increase in unobservable input, assets

Common practice: IFRS 13.93 h (ii)

documentation

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.

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 (ie multiplied by 1.02). In such cases, create extension elements.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments

X.XX instant

label

Percentage of reasonably possible increase in unobservable input, entity's own equity instruments

Common practice: IFRS 13.93 h (ii)

documentation

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity's own equity instruments.

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 (ie multiplied by 1.02). In such cases, create extension elements.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities

X.XX instant

label

Percentage of reasonably possible increase in unobservable input, liabilities

Common practice: IFRS 13.93 h (ii)

documentation

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.

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 (ie multiplied by 1.02). In such cases, create extension elements.

ifrs-full

PercentageOfVotingEquityInterestsAcquired

X.XX instant

label

Percentage of voting equity interests acquired

Disclosure: IFRS 3.B64 c

documentation

The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]

ifrs-full

PerformanceObligationsAxis

axis

label

Performance obligations [axis]

Disclosure: IFRS 15.119

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

PerformanceObligationsMember

member [default]

label

Performance obligations [member]

Disclosure: IFRS 15.119

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]

Disclosure: IFRS 15.125

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 [member]]

ifrs-full

PerformanceObligationsSatisfiedOverTimeMember

member

label

Performance obligations satisfied over time [member]

Disclosure: IFRS 15.124

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 [member]]

ifrs-full

PeriodCoveredByFinancialStatements

text

label

Period covered by financial statements

Disclosure: IAS 1.51 c

documentation

The description of the period covered by the set of financial statements or notes.

ifrs-full

PlanAssetsAtFairValue

X instant, debit

label

Plan assets, at fair value

Common practice: IAS 19.57 a

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]]

totalLabel

Total plan assets, at fair value

ifrs-full

PlanAssetsMember

member

label

Plan assets [member]

Disclosure: IAS 19.140 a (i)

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]

Common practice: IAS 41.41

documentation

This member stands for plants.

ifrs-full

PortfolioAndOtherManagementFeeIncome

X duration, credit

label

Portfolio and other management fee income

Common practice: IAS 1.112 c

documentation

The amount of income recognised from portfolio and other management fees.

ifrs-full

PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents

X duration, credit

label

Portion of consideration paid (received) consisting of cash and cash equivalents

Disclosure: IAS 7.40 b

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: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]

ifrs-full

PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary

X duration, credit

label

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary

Disclosure: IFRS 14.B28

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 [member]; Subsidiaries [member]]

ifrs-full

PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary

X duration, credit

label

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary

Disclosure: IFRS 12.19 a

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; Subsidiaries [member]]

ifrs-full

PostemploymentBenefitExpenseDefinedBenefitPlans

X duration, debit

label

Post-employment benefit expense in profit or loss, defined benefit plans

Common practice: IAS 19.135 b, Common practice: IAS 19.5

documentation

The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]

totalLabel

Total post-employment benefit expense in profit or loss, defined benefit plans

ifrs-full

PostemploymentBenefitExpenseDefinedBenefitPlansAbstract

label

Post-employment benefit expense in profit or loss, defined benefit plans [abstract]

ifrs-full

PostemploymentBenefitExpenseDefinedContributionPlans

X duration, debit

label

Post-employment benefit expense, defined contribution plans

Disclosure: IAS 19.53

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

X duration, debit

label

Post-employment benefit expense in profit or loss

Common practice: IAS 19.5

documentation

The amount of post-employment benefit expense included in profit or loss

totalLabel

Total post-employment benefit expense 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]

Example: IAS 19.138 b

documentation

This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

PotentialOrdinaryShareTransactionsMember

member

label

Potential ordinary share transactions [member]

Example: IAS 10.22 f

documentation

This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]

ifrs-full

PowerGeneratingAssetsMember

member

label

Power generating assets [member]

Common practice: IAS 16.37

documentation

This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]

ifrs-full

PrecontractCostsMember

member

label

Pre-contract costs [member]

Example: IFRS 15.128 a

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]

Common practice: IAS 1.79 a

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

PremiumsWrittenNetOfReinsurance

X duration, credit

label

Premiums written, net of reinsurance

Common practice: Expiry date 2023-01-01 IAS 1.85

documentation

The amount of premiums written, net of amounts reinsured with third parties.

ifrs-full

PrepaymentRiskMember

member

label

Prepayment risk [member]

Example: IFRS 7.40 a, Example: IFRS 7.IG32

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: Financial instruments, class [member]]

ifrs-full

Prepayments

X instant, debit

label

Prepayments

Example: IAS 1.78 b

documentation

Receivables that represent amounts paid for goods and services before they have been delivered.

ifrs-full

PrepaymentsAndAccruedIncomeIncludingContractAssets

X instant, debit

label

Prepayments and accrued income including contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets]

totalLabel

Total prepayments and accrued income including contract assets

ifrs-full

PrepaymentsAndAccruedIncomeIncludingContractAssetsAbstract

label

Prepayments and accrued income including contract assets [abstract]

ifrs-full

PrepaymentsAndAccruedIncomeOtherThanContractAssets

X instant, debit

label

Prepayments and accrued income other than contract assets

Common practice: IAS 1.55, Common practice: IAS 1.78

documentation

The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets]

totalLabel

Total prepayments and accrued income other than contract assets

ifrs-full

PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract

label

Prepayments and accrued income other than contract assets [abstract]

ifrs-full

PresentationOfLeasesForLesseeAbstract

label

Presentation of leases for lessee [abstract]

ifrs-full

PresentationOfOverlayApproachAbstract

label

Presentation of overlay approach [abstract]

ifrs-full

PresentValueOfDefinedBenefitObligationMember

member

label

Present value of defined benefit obligation [member]

Disclosure: IAS 19.140 a (ii)

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]

Disclosure: IFRS 1.24, Disclosure: IFRS 1.29, Common practice: IFRS 1.30

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]

Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)

documentation

This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).

ifrs-full

PriceIndexMovements

X.XX duration

label

Price index movements

Disclosure: IAS 29.39 c

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

X instant, credit

label

Prices specified in forward agreements to purchase financial assets for cash

Example: IFRS 7.B11D b

documentation

Prices specified in forward agreements to purchase financial assets for cash.

ifrs-full

PrincipalPlaceOfBusiness

text

label

Principal place of business

Disclosure: IAS 1.138 a

documentation

The place where an entity principally conducts operations.

ifrs-full

PrincipalPlaceOfBusinessOfAssociate

text

label

Principal place of business of associate

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)

documentation

The principal place of business of an associate. [Refer: Principal place of business; Associates [member]]

ifrs-full

PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

text

label

Principal place of business of entity whose consolidated financial statements have been produced for public use

Disclosure: IAS 27.16 a

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

Disclosure: IFRS 12.21 a (iii)

documentation

The principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]

ifrs-full

PrincipalPlaceOfBusinessOfJointVenture

text

label

Principal place of business of joint venture

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.21 a (iii)

documentation

The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]

ifrs-full

PrincipalPlaceOfBusinessOfSubsidiary

text

label

Principal place of business of subsidiary

Disclosure: IAS 27.16 b (ii), Disclosure: IAS 27.17 b (ii), Disclosure: IFRS 12.12 b, Disclosure: IFRS 12.19B b

documentation

The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]

ifrs-full

ProbabilityOfDefaultAxis

axis

label

Probability of default [axis]

Example: IFRS 7.35M, Example: IFRS 7.IG20C

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

ProbabilityOfDefaultMeasurementInputMember

member

label

Probability of default, measurement input [member]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

documentation

This member stands for the probability of default used as a measurement input.

ifrs-full

ProbabilityOfDefaultMember

member

label

Probability of default [member]

Example: IFRS 7.35M, Example: IFRS 7.IG20C

documentation

This member stands for all probabilities of default.

ifrs-full

ProceedsFromBorrowingsClassifiedAsFinancingActivities

X duration, debit

label

Proceeds from borrowings, classified as financing activities

Example: IAS 7.17 c

documentation

The cash inflow from borrowings obtained. [Refer: Borrowings]

terseLabel

Proceeds from borrowings

ifrs-full

ProceedsFromChangesInOwnershipInterestsInSubsidiaries

X duration, debit

label

Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control

Disclosure: IAS 7.42A, Disclosure: IAS 7.42B

documentation

The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]

ifrs-full

ProceedsFromContributionsOfNoncontrollingInterests

X duration, debit

label

Proceeds from contributions of non-controlling interests

Common practice: IAS 7.17

documentation

The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

ProceedsFromCurrentBorrowings

X duration, debit

label

Proceeds from current borrowings

Common practice: IAS 7.17

documentation

The cash inflow from current borrowings obtained. [Refer: Current borrowings]

ifrs-full

ProceedsFromDisposalOfExplorationAndEvaluationAssets

X duration, debit

label

Proceeds from disposal of exploration and evaluation assets

Common practice: IAS 7.16

documentation

The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

ProceedsFromDisposalOfMiningAssets

X duration, debit

label

Proceeds from disposal of mining assets

Common practice: IAS 7.16

documentation

The cash inflow from the disposal of mining assets. [Refer: Mining assets]

ifrs-full

ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations

X duration, debit

label

Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations

Common practice: IAS 7.16

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

X duration, debit

label

Proceeds from disposal of oil and gas assets

Common practice: IAS 7.16

documentation

The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets

X duration, debit

label

Proceeds from disposal or maturity of available-for-sale financial assets

Common practice: Expiry date 2023-01-01 IAS 7.16

documentation

The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets

X duration, debit

label

Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets

Common practice: IAS 7.16

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

X duration, debit

label

Proceeds from exercise of options

Common practice: IAS 7.17

documentation

The cash inflow from the exercise of options.

ifrs-full

ProceedsFromExerciseOfWarrants

X duration, debit

label

Proceeds from exercise of warrants

Common practice: IAS 7.17

documentation

The cash inflow from the exercise of share purchase warrants.

ifrs-full

ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities

X duration, debit

label

Proceeds from government grants, classified as financing activities

Common practice: IAS 20.28

documentation

The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]

terseLabel

Proceeds from government grants

ifrs-full

ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities

X duration, debit

label

Proceeds from government grants, classified as investing activities

Common practice: IAS 20.28

documentation

The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]

terseLabel

Proceeds from government grants

ifrs-full

ProceedsFromIssueOfBondsNotesAndDebentures

X duration, debit

label

Proceeds from issue of bonds, notes and debentures

Common practice: IAS 7.17

documentation

The cash inflow from the issuing of bonds, notes and debentures.

ifrs-full

ProceedsFromIssueOfOrdinaryShares

X duration, debit

label

Proceeds from issue of ordinary shares

Common practice: IAS 7.17

documentation

The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

ProceedsFromIssueOfPreferenceShares

X duration, debit

label

Proceeds from issue of preference shares

Common practice: IAS 7.17

documentation

The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]

ifrs-full

ProceedsFromIssueOfSubordinatedLiabilities

X duration, debit

label

Proceeds from issue of subordinated liabilities

Common practice: IAS 7.17

documentation

The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]

ifrs-full

ProceedsFromIssuingOtherEquityInstruments

X duration, debit

label

Proceeds from issuing other equity instruments

Example: IAS 7.17 a

documentation

The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.

ifrs-full

ProceedsFromIssuingShares

X duration, debit

label

Proceeds from issuing shares

Example: IAS 7.17 a

documentation

The cash inflow from issuing shares.

ifrs-full

ProceedsFromNoncurrentBorrowings

X duration, debit

label

Proceeds from non-current borrowings

Common practice: IAS 7.17

documentation

The cash inflow from non-current borrowings obtained. [Refer: Borrowings]

ifrs-full

ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities

X duration, debit

label

Proceeds from sales of other long-term assets, classified as investing activities

Example: IAS 7.16 b

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]

terseLabel

Proceeds from sales of other long-term assets

ifrs-full

ProceedsFromSaleOrIssueOfTreasuryShares

X duration, debit

label

Proceeds from sale or issue of treasury shares

Common practice: IAS 7.17

documentation

The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]

ifrs-full

ProceedsFromSalesOfBiologicalAssets

X duration, debit

label

Proceeds from sales of biological assets

Common practice: IAS 7.16

documentation

The cash inflow from sales of biological assets. [Refer: Biological assets]

ifrs-full

ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities

X duration, debit

label

Proceeds from sales of intangible assets, classified as investing activities

Example: IAS 7.16 b

documentation

The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

terseLabel

Proceeds from sales of intangible assets

ifrs-full

ProceedsFromSalesOfInterestsInAssociates

X duration, debit

label

Proceeds from sales of interests in associates

Common practice: IAS 7.16

documentation

The cash inflow from sales of interests in associates. [Refer: Associates [member]]

ifrs-full

ProceedsFromSalesOfInvestmentProperty

X duration, debit

label

Proceeds from sales of investment property

Common practice: IAS 7.16

documentation

The cash inflow from sales of investment property. [Refer: Investment property]

ifrs-full

ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod

X duration, debit

label

Proceeds from sales of investments accounted for using equity method

Common practice: IAS 7.16

documentation

The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

X duration, debit

label

Proceeds from sales of investments other than investments accounted for using equity method

Common practice: IAS 7.16

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

X duration, debit

label

Proceeds from sales of property, plant and equipment, classified as investing activities

Example: IAS 7.16 b

documentation

The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]

terseLabel

Proceeds from sales of property, plant and equipment

ifrs-full

ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities

X duration, debit

label

Proceeds from sales or maturity of financial instruments, classified as investing activities

Common practice: IAS 7.16

documentation

The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]

ifrs-full

ProceedsFromTransferActivity

X duration, debit

label

Proceeds from transfer activity during period representing greatest transfer activity

Disclosure: IFRS 7.42G c (iii)

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

X 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

Disclosure: Effective 2022-01-01 IAS 16.74A b

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

X instant, debit

label

Current production supplies

Example: IAS 1.78 c, Common practice: IAS 2.37

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]

Example: IFRS 15.B89 a, Disclosure: IFRS 8.32

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

ProductsAndServicesMember

member [default]

label

Products and services [member]

Example: IFRS 15.B89 a, Disclosure: IFRS 8.32

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

X duration, debit

label

Professional fees expense

Common practice: IAS 1.112 c

documentation

The amount of fees paid or payable for professional services.

ifrs-full

ProfitLoss

X duration, credit

label

Profit (loss)

Disclosure: IAS 1.106 d (i), Disclosure: IAS 1.81A a, Disclosure: IAS 7.18 b, Disclosure: IFRS 1.24 b, Example: IFRS 12.B10 b, Disclosure: IFRS 1.32 a (ii), Example: Effective 2023-01-01 IFRS 17.113 b, Example: Effective on first application of IFRS 9 IFRS 4.39L e, Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 b

documentation

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

totalLabel

Profit (loss)

ifrs-full

ProfitLossAbstract

label

Profit (loss) [abstract]

ifrs-full

ProfitLossAttributableToAbstract

label

Profit (loss), attributable to [abstract]

ifrs-full

ProfitLossAttributableToNoncontrollingInterests

X duration, credit

label

Profit (loss), attributable to non-controlling interests

Disclosure: IAS 1.81B a (i), Disclosure: IFRS 12.12 e

documentation

The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity

X duration, credit

label

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

Disclosure: IAS 33.70 a

documentation

The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]

totalLabel

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract

label

Profit (loss), attributable to ordinary equity holders of parent entity [abstract]

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

X duration, credit

label

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

Disclosure: IAS 33.70 a

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)]

totalLabel

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

ifrs-full

ProfitLossAttributableToOwnersOfParent

X duration, credit

label

Profit (loss), attributable to owners of parent

Disclosure: IAS 1.81B a (ii)

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

X duration

label

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

Common practice: IAS 33.70 a, Common practice: IAS 33.A14

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)]

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.

totalLabel

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

negatedLabel

Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

ifrs-full

ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument

X duration, credit

label

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument

Common practice: IAS 33.A14

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)]

totalLabel

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument

ifrs-full

ProfitLossBeforeTax

X duration, credit

label

Profit (loss) before tax

Example: IAS 1.102, Example: IAS 1.103, Disclosure: IFRS 5.33 b (i), Example: IFRS 8.23, Example: IFRS 8.28 b

documentation

The profit (loss) before tax expense or income. [Refer: Profit (loss)]

totalLabel

Profit (loss) before tax

ifrs-full

ProfitLossFromContinuingOperations

X duration, credit

label

Profit (loss) from continuing operations

Disclosure: IAS 1.81A a, Disclosure: IFRS 12.B12 b (vi), Disclosure: IFRS 8.23, Disclosure: IFRS 8.28 b

documentation

The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]

totalLabel

Profit (loss) from continuing operations

ifrs-full

ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests

X duration, credit

label

Profit (loss) from continuing operations attributable to non-controlling interests

Example: IFRS 5 -, Example: 11, Example: IFRS 5.33 d

documentation

The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]

ifrs-full

ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity

X duration, credit

label

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

Disclosure: IAS 33.70 a

documentation

The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]

ifrs-full

ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

X duration, credit

label

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

Disclosure: IAS 33.70 a

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

X 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

Common practice: IAS 33.A14

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

X 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

Common practice: IAS 33.A14

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

X duration, credit

label

Profit (loss) from discontinued operations

Disclosure: IAS 1.82 ea, Disclosure: IAS 1.98 e, Disclosure: IFRS 12.B12 b (vii), Disclosure: IFRS 5.33 a

documentation

The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests

X duration, credit

label

Profit (loss) from discontinued operations attributable to non-controlling interests

Example: IFRS 5 -, Example: 11, Example: IFRS 5.33 d

documentation

The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity

X duration, credit

label

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

Disclosure: IAS 33.70 a

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

X duration, credit

label

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

Disclosure: IAS 33.70 a

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

X 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

Common practice: IAS 33.A14

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

X 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

Common practice: IAS 33.A14

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

X duration, credit

label

Profit (loss) from operating activities

Common practice: IAS 1.85, Example: IAS 32.IE33

documentation

The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]

totalLabel

Profit (loss) from operating activities

ifrs-full

ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

X 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

Disclosure: IFRS 14.23

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

X 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

Example: IFRS 14.23, Example: IFRS 14.IE1

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

X 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

Example: IFRS 14.23, Example: IFRS 14.IE1

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

X duration, credit

label

Profit (loss) of acquiree since acquisition date

Disclosure: IFRS 3.B64 q (i)

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

X duration, credit

label

Profit (loss) of combined entity as if combination occurred at beginning of period

Disclosure: IFRS 3.B64 q (ii)

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: Business combinations [member]; Profit (loss)]

ifrs-full

ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011

X duration, credit

label

Profit (loss) recognised on exchanging construction services for financial asset

Disclosure: SIC 29.6A

documentation

The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]

ifrs-full

ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011

X duration, credit

label

Profit (loss) recognised on exchanging construction services for intangible asset

Disclosure: SIC 29.6A

documentation

The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]

ifrs-full

ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments

X duration, credit

label

Profit (loss) on disposal of investments and changes in value of investments

Disclosure: IAS 26.35 b (ix)

documentation

The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]

ifrs-full

ProgrammingAssets

X instant, debit

label

Programming assets

Common practice: IAS 1.55

documentation

The amount of assets relating to programming. [Refer: Assets]

ifrs-full

PropertyAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Real estate, amount contributed to fair value of plan assets

Example: IAS 19.142 d

documentation

The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

ifrs-full

PropertyDevelopmentAndProjectManagementExpense

X duration, debit

label

Property development and project management expense

Common practice: IAS 1.85

documentation

The amount of expense arising from property development and project management.

ifrs-full

PropertyDevelopmentAndProjectManagementIncome

X duration, credit

label

Property development and project management income

Common practice: IAS 1.85

documentation

The amount of income arising from property development and project management.

ifrs-full

PropertyIntendedForSaleInOrdinaryCourseOfBusiness

X instant, debit

label

Property intended for sale in ordinary course of business

Common practice: IAS 1.55

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

X duration, debit

label

Property management expense

Common practice: IAS 1.112 c

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

X instant, debit

label

Property, plant and equipment

Disclosure: IAS 1.54 a, Disclosure: IAS 16.73 e

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.

totalLabel

Total property, plant and equipment

periodStartLabel

Property, plant and equipment at beginning of period

periodEndLabel

Property, plant and equipment at end of period

ifrs-full

PropertyPlantAndEquipmentAbstract

label

Property, plant and equipment [abstract]

ifrs-full

PropertyPlantAndEquipmentByOperatingLeaseStatusAxis

axis

label

Property, plant and equipment by operating lease status [axis]

Disclosure: IFRS 16.95

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

PropertyPlantAndEquipmentByOperatingLeaseStatusMember

member [default]

label

Property, plant and equipment by operating lease status [member]

Disclosure: IFRS 16.95

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

X instant, debit

label

Property, plant and equipment, revalued assets, at cost

Disclosure: IAS 16.77 e

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

X instant, debit

label

Property, plant and equipment, assets retired from active use and not classified as held for sale

Example: IAS 16.79 c

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

X instant, debit

label

Property, plant and equipment, revalued assets

Disclosure: IAS 16.77

documentation

The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentExpendituresRecognisedForConstructions

X instant, debit

label

Property, plant and equipment, expenditures recognised in course of its construction

Disclosure: IAS 16.74 b

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

X instant, debit

label

Property, plant and equipment fair value used as deemed cost

Disclosure: IFRS 1.30

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

X instant, debit

label

Property, plant and equipment, gross carrying amount of fully depreciated assets still in use

Example: IAS 16.79 b

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

PropertyPlantAndEquipmentMember

member

label

Property, plant and equipment [member]

Disclosure: IAS 16.73, Example: IAS 36.127, Example: IFRS 16.53

documentation

This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember

member

label

Property, plant and equipment not subject to operating leases [member]

Disclosure: IFRS 16.95

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

X instant, debit

label

Property, plant and equipment, pledged as security

Disclosure: IAS 16.74 a

documentation

The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentProceedsBeforeIntendedUseMember

member

label

Property, Plant and Equipment-Proceeds before Intended Use [member]

Disclosure: Expiry date 2024-01-01 IAS 16.81N

documentation

This member stands for Property, Plant and Equipment-Proceeds before Intended Use (Amendments to IAS 16) issued in May 2020.

ifrs-full

PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

X instant, debit

label

Property, plant and equipment recognised as of acquisition date

Example: IFRS 3.B64 i, Example: IFRS 3.IE72

documentation

The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]

ifrs-full

PropertyPlantAndEquipmentRestrictionsOnTitle

X instant, debit

label

Property, plant and equipment, restrictions on title

Disclosure: IAS 16.74 a

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

X instant, credit

label

Property, plant and equipment, revaluation surplus

Disclosure: IAS 16.77 f

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]

Disclosure: IFRS 16.95

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

X instant, debit

label

Property, plant and equipment, temporarily idle

Example: IAS 16.79 a

documentation

The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

PropertyServiceChargeExpense

(X) duration, debit

label

Property service charge expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from charges related to servicing of property.

negatedLabel

Property service charge expense

ifrs-full

PropertyServiceChargeIncome

X duration, credit

label

Property service charge income

Common practice: IAS 1.112 c

documentation

The amount of income arising from charges related to servicing of property.

ifrs-full

PropertyServiceChargeIncomeExpense

X duration, credit

label

Property service charge income (expense)

Common practice: IAS 1.112 c

documentation

The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]

netLabel

Net property service charge income (expense)

ifrs-full

PropertyServiceChargeIncomeExpenseAbstract

label

Property service charge income (expense) [abstract]

ifrs-full

PropertyTaxExpense

X duration, debit

label

Property tax expense

Common practice: IAS 1.85

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

X.XX duration

label

Proportion of ownership interest in associate

Disclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)

documentation

The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]

ifrs-full

ProportionOfOwnershipInterestInJointOperation

X.XX duration

label

Proportion of ownership interest in joint operation

Disclosure: IFRS 12.21 a (iv)

documentation

The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]

ifrs-full

ProportionOfOwnershipInterestInJointVenture

X.XX duration

label

Proportion of ownership interest in joint venture

Disclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)

documentation

The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]

ifrs-full

ProportionOfOwnershipInterestInSubsidiary

X.XX duration

label

Proportion of ownership interest in subsidiary

Disclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.19B c

documentation

The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]

ifrs-full

ProportionOfOwnershipInterestsHeldByNoncontrollingInterests

X.XX duration

label

Proportion of ownership interests held by non-controlling interests

Disclosure: IFRS 12.12 c

documentation

The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]

ifrs-full

ProportionOfVotingPowerHeldInAssociate

X.XX duration

label

Proportion of voting rights held in associate

Disclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)

documentation

The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]

ifrs-full

ProportionOfVotingPowerHeldInSubsidiary

X.XX duration

label

Proportion of voting rights held in subsidiary

Disclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.19B c

documentation

The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]

ifrs-full

ProportionOfVotingRightsHeldByNoncontrollingInterests

X.XX duration

label

Proportion of voting rights held by non-controlling interests

Disclosure: IFRS 12.12 d

documentation

The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]

ifrs-full

ProportionOfVotingRightsHeldInJointOperation

X.XX duration

label

Proportion of voting rights held in joint operation

Disclosure: IFRS 12.21 a (iv)

documentation

The proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]

ifrs-full

ProportionOfVotingRightsHeldInJointVenture

X.XX duration

label

Proportion of voting rights held in joint venture

Disclosure: IAS 27.16 b (iii), Disclosure: IAS 27.17 b (iii), Disclosure: IFRS 12.21 a (iv)

documentation

The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]

ifrs-full

ProvisionForCreditCommitmentsMember

member

label

Provision for credit commitments [member]

Common practice: IAS 37.84

documentation

This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]

ifrs-full

ProvisionForDecommissioningRestorationAndRehabilitationCosts

X instant, credit

label

Provision for decommissioning, restoration and rehabilitation costs

Example:IAS 37 - D Examples: disclosures, Example: IAS 37.8

documentation

The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]

totalLabel

Total provision for decommissioning, restoration and rehabilitation costs

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]

Example:IAS 37 - D Examples: disclosures, Example: IAS 37.8

documentation

This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]

ifrs-full

ProvisionForTaxesOtherThanIncomeTaxMember

member

label

Provision for taxes other than income tax [member]

Common practice: IAS 37.84

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: Other provisions [member]]

ifrs-full

ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions

X duration

label

Provision of guarantees or collateral by entity, related party transactions

Example: IAS 24.21 h

documentation

The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]

commentaryGuidance

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

ifrs-full

ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions

X duration

label

Provision of guarantees or collateral to entity, related party transactions

Example: IAS 24.21 h

documentation

The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]

commentaryGuidance

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

ifrs-full

Provisions

X instant, credit

label

Provisions

Disclosure: IAS 1.54 l

documentation

The amount of liabilities of uncertain timing or amount, including provisions for employee benefits.

totalLabel

Total provisions

ifrs-full

ProvisionsAbstract

label

Provisions [abstract]

ifrs-full

ProvisionsArisingFromLiabilityAdequacyTests

X instant, credit

label

Provisions arising from liability adequacy tests

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 d

documentation

The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]

ifrs-full

ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction

X instant, credit

label

Provisions for doubtful debts related to outstanding balances of related party transaction

Disclosure: IAS 24.18 c

documentation

The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]

ifrs-full

ProvisionsForEmployeeBenefits

X instant, credit

label

Provisions for employee benefits

Disclosure: IAS 1.78 d

documentation

The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]

ifrs-full

ProvisionsForFutureNonparticipatingBenefits

X instant, credit

label

Provisions for future non-participating benefits

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 e

documentation

The amount of provisions for future non-participating benefits. [Refer: Provisions]

ifrs-full

ProvisionUsedOtherProvisions

(X) duration, debit

label

Provision used, other provisions

Disclosure: IAS 37.84 c

documentation

The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]

negatedLabel

Provision used, other provisions

ifrs-full

PurchasedCallOptionsMember

member

label

Purchased call options [member]

Example: IFRS 7.B33, Example: IFRS 7.IG40B

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

X duration, credit

label

Purchase of available-for-sale financial assets

Common practice: Expiry date 2023-01-01 IAS 7.16

documentation

The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

PurchaseOfBiologicalAssets

X duration, credit

label

Purchase of biological assets

Common practice: IAS 7.16

documentation

The cash outflow for the purchase of biological assets. [Refer: Biological assets]

ifrs-full

PurchaseOfExplorationAndEvaluationAssets

X duration, credit

label

Purchase of exploration and evaluation assets

Common practice: IAS 7.16

documentation

The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities

X duration, credit

label

Purchase of financial instruments, classified as investing activities

Common practice: IAS 7.16

documentation

The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]

ifrs-full

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

(X) duration, credit

label

Purchase of intangible assets, classified as investing activities

Example: IAS 7.16 a

documentation

The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

negatedTerseLabel

Purchase of intangible assets

ifrs-full

PurchaseOfInterestsInAssociates

X duration, credit

label

Purchase of interests in associates

Common practice: IAS 7.16

documentation

The cash outflow for the purchase of interests in associates. [Refer: Associates [member]]

ifrs-full

PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod

X duration, credit

label

Purchase of interests in investments accounted for using equity method

Common practice: IAS 7.16

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

X duration, credit

label

Purchase of investment property

Common practice: IAS 7.16

documentation

The cash outflow for the purchase of investment property. [Refer: Investment property]

ifrs-full

PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

X duration, credit

label

Purchase of investments other than investments accounted for using equity method

Common practice: IAS 7.16

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

X duration, credit

label

Purchase of mining assets

Common practice: IAS 7.16

documentation

The cash outflow for the purchase of mining assets. [Refer: Mining assets]

ifrs-full

PurchaseOfOilAndGasAssets

X duration, credit

label

Purchase of oil and gas assets

Common practice: IAS 7.16

documentation

The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities

(X) duration, credit

label

Purchase of other long-term assets, classified as investing activities

Example: IAS 7.16 a

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]

negatedTerseLabel

Purchase of other long-term assets

ifrs-full

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

(X) duration, credit

label

Purchase of property, plant and equipment, classified as investing activities

Example: IAS 7.16 a

documentation

The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]

negatedTerseLabel

Purchase of property, plant and equipment

ifrs-full

PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets

X duration, credit

label

Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets

Common practice: IAS 7.16

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

X duration, debit

label

Purchase of treasury shares

Common practice: IAS 1.106 d

documentation

The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]

ifrs-full

PurchasesFairValueMeasurementAssets

X duration, debit

label

Purchases, fair value measurement, assets

Disclosure: IFRS 13.93 e (iii)

documentation

The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]

ifrs-full

PurchasesFairValueMeasurementEntitysOwnEquityInstruments

X duration, credit

label

Purchases, fair value measurement, entity's own equity instruments

Disclosure: IFRS 13.93 e (iii)

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]; Entity's own equity instruments [member]]

ifrs-full

PurchasesFairValueMeasurementLiabilities

X duration, credit

label

Purchases, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (iii)

documentation

The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]

ifrs-full

PurchasesOfGoodsRelatedPartyTransactions

X duration, debit

label

Purchases of goods, related party transactions

Example: IAS 24.21 a

documentation

The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]

ifrs-full

PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions

X duration, debit

label

Purchases of property and other assets, related party transactions

Example: IAS 24.21 b

documentation

The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]

ifrs-full

QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Qualifying insurance policies, amount contributed to fair value of plan assets

Common practice: IAS 19.142, Common practice: IAS 19.8

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 [member]]

ifrs-full

QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Qualifying insurance policies, percentage contributed to fair value of plan assets

Common practice: IAS 19.142, Common practice: IAS 19.8

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 [member]] [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

Disclosure: IFRS 15.C6 b

documentation

The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.

ifrs-full

QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

text

label

Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance

Disclosure: Expiry date 2023-01-01 IFRS 4.39C c (iii)

documentation

Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

ifrs-full

QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

text

label

Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39D c

documentation

Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

ifrs-full

QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets

text

label

Qualitative information about continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E f

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

Disclosure: IAS 1.135 a

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 [member]]

ifrs-full

QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect

text

label

Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect

Disclosure: Expiry date 2023-01-01 IFRS 4.39A b

documentation

Qualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer's future cash flows. [Refer: Types of insurance contracts [member]]

ifrs-full

QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory

text block

label

Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]

Disclosure: IFRS 7.24J b (iii)

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]

Disclosure: IFRS 7.24J b (i)

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]

Disclosure: IFRS 7.24J b (ii)

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]

Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7

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

RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost

text

label

Range of estimates within which fair value is likely to lie for biological assets, at cost

Disclosure: IAS 41.54 c

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

Disclosure: IAS 40.78 c

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

Disclosure: IAS 40.79 e (iii)

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

RangesMember

member [default]

label

Ranges [member]

Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7

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

RangesOfExercisePricesForOutstandingShareOptionsAxis

axis

label

Ranges of exercise prices for outstanding share options [axis]

Disclosure: IFRS 2.45 d

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

RangesOfExercisePricesForOutstandingShareOptionsMember

member [default]

label

Ranges of exercise prices for outstanding share options [member]

Disclosure: IFRS 2.45 d

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: Ranges [member]]

ifrs-full

RatedCreditExposures

X instant

label

Rated credit exposures

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 c

documentation

The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]

commentaryGuidance

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

ifrs-full

RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

X.XX instant

label

Rate of return used to reflect time value of money, regulatory deferral account balances

Disclosure: IFRS 14.33 b

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 [member]]

ifrs-full

RateregulatedActivitiesMember

member [default]

label

Rate-regulated activities [member]

Disclosure: IFRS 14.30, Disclosure: IFRS 14.33

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

RawMaterials

X instant, debit

label

Current raw materials

Example: IAS 1.78 c, Common practice: IAS 2.37

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

X duration, debit

label

Raw materials and consumables used

Example: IAS 1.102, Disclosure: IAS 1.99

documentation

The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]

negatedLabel

Raw materials and consumables used

ifrs-full

RealEstatePercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Real estate, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 d

documentation

The percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Real estate, amount contributed to fair value of plan assets]

ifrs-full

ReceiptsFromContractsHeldForDealingOrTradingPurpose

X duration, debit

label

Receipts from contracts held for dealing or trading purposes

Example: IAS 7.14 g

documentation

The cash inflow from contracts held for dealing or trading purposes.

ifrs-full

ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

X duration, debit

label

Receipts from premiums and claims, annuities and other policy benefits

Example: Expiry date 2023-01-01 IAS 7.14 e

documentation

The cash inflow from premiums and claims, annuities and other policy benefits.

ifrs-full

ReceiptsFromRentsAndSubsequentSalesOfSuchAssets

X duration, debit

label

Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale

Example: IAS 7.14

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

X duration, debit

label

Receipts from royalties, fees, commissions and other revenue

Example: IAS 7.14 b

documentation

The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]

ifrs-full

ReceiptsFromSalesOfGoodsAndRenderingOfServices

X duration, debit

label

Receipts from sales of goods and rendering of services

Example: IAS 7.14 a

documentation

The cash inflow from sales of goods and rendering of services.

ifrs-full

ReceivablesAndPayablesRelatedToInsuranceContracts

X instant, credit

label

Receivables and payables related to insurance contracts

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 g

documentation

The amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).

ifrs-full

ReceivablesDueFromAssociates

X instant, debit

label

Receivables due from associates

Common practice: IAS 1.78 b

documentation

The amount of receivables due from associates. [Refer: Associates [member]]

ifrs-full

ReceivablesDueFromJointVentures

X instant, debit

label

Receivables due from joint ventures

Common practice: IAS 1.78 b

documentation

The amount of receivables due from joint ventures. [Refer: Joint ventures [member]]

ifrs-full

ReceivablesFromContractsWithCustomers

X instant, debit

label

Receivables from contracts with customers

Disclosure: IFRS 15.105, Disclosure: IFRS 15.116 a

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.

totalLabel

Total receivables from contracts with customers

periodStartLabel

Receivables from contracts with customers at beginning of period

periodEndLabel

Receivables from contracts with customers at end of period

ifrs-full

ReceivablesFromContractsWithCustomersAbstract

label

Receivables from contracts with customers [abstract]

ifrs-full

ReceivablesFromRentalOfProperties

X instant, debit

label

Receivables from rental of properties

Common practice: IAS 1.78 b

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

X instant, debit

label

Receivables from sale of properties

Common practice: IAS 1.78 b

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

X instant, debit

label

Receivables from taxes other than income tax

Common practice: IAS 1.78 b

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

X instant, debit

label

Recipes, formulae, models, designs and prototypes

Example: IAS 38.119 f

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]

Example: IAS 38.119 f

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

ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax

(X) duration, debit

label

Reclassification adjustments on application of overlay approach, before tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

The amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

negatedLabel

Reclassification adjustments on application of overlay approach, before tax

ifrs-full

ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax

(X) duration, debit

label

Reclassification adjustments on application of overlay approach, net of tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

The amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

negatedLabel

Reclassification adjustments on application of overlay approach, net of tax

ifrs-full

ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax

X duration, debit

label

Reclassification adjustments on available-for-sale financial assets, before tax

Disclosure: Expiry date 2023-01-01 IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)

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]

negatedLabel

Reclassification adjustments on available-for-sale financial assets, before tax

ifrs-full

ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax

(X) duration, debit

label

Reclassification adjustments on available-for-sale financial assets, net of tax

Disclosure: Expiry date 2023-01-01 IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.20 a (ii)

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]

negatedLabel

Reclassification adjustments on available-for-sale financial assets, net of tax

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax

(X) duration, debit

label

Reclassification adjustments on cash flow hedges, before tax

Disclosure: IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.23 d

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]

negatedLabel

Reclassification adjustments on cash flow hedges, before tax

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax

X duration, debit

label

Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax

Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a

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

X duration, debit

label

Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax

Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a

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

X 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

Disclosure: IFRS 7.24E a

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

X duration, debit

label

Reclassification adjustments on cash flow hedges, net of tax

Disclosure: IAS 1.92, Disclosure: Expiry date 2023-01-01 IFRS 7.23 d, Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a

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]

negatedLabel

Reclassification adjustments on cash flow hedges, net of tax

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax

(X) duration, debit

label

Reclassification adjustments on change in value of foreign currency basis spreads, before tax

Disclosure: IAS 1.92

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]

negatedLabel

Reclassification adjustments on change in value of foreign currency basis spreads, before tax

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax

(X) duration, debit

label

Reclassification adjustments on change in value of foreign currency basis spreads, net of tax

Disclosure: IAS 1.92

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]

negatedLabel

Reclassification adjustments on change in value of foreign currency basis spreads, net of tax

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax

(X) duration, debit

label

Reclassification adjustments on change in value of forward elements of forward contracts, before tax

Disclosure: IAS 1.92

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]

negatedLabel

Reclassification adjustments on change in value of forward elements of forward contracts, before tax

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax

(X) duration, debit

label

Reclassification adjustments on change in value of forward elements of forward contracts, net of tax

Disclosure: IAS 1.92

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]

negatedLabel

Reclassification adjustments on change in value of forward elements of forward contracts, net of tax

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax

(X) duration, debit

label

Reclassification adjustments on change in value of time value of options, before tax

Disclosure: IAS 1.92

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]

negatedLabel

Reclassification adjustments on change in value of time value of options, before tax

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax

(X) duration, debit

label

Reclassification adjustments on change in value of time value of options, net of tax

Disclosure: IAS 1.92

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]

negatedLabel

Reclassification adjustments on change in value of time value of options, net of tax

ifrs-full

ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax

(X) duration, debit

label

Reclassification adjustments on exchange differences on translation of foreign operations, before tax

Disclosure: IAS 1.92, Disclosure: IAS 21.48

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]

negatedLabel

Reclassification adjustments on exchange differences on translation of foreign operations, before tax

ifrs-full

ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax

(X) duration, debit

label

Reclassification adjustments on exchange differences on translation of foreign operations, net of tax

Disclosure: IAS 1.92, Disclosure: IAS 21.48

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]

negatedLabel

Reclassification adjustments on exchange differences on translation of foreign operations, net of tax

ifrs-full

ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

(X) duration, debit

label

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

Disclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a

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]]

negatedLabel

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

ifrs-full

ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

(X) duration, debit

label

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

Disclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.82, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a

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]]

negatedLabel

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax

X duration, debit

label

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

Disclosure: IAS 1.92, Disclosure: IFRS 7.20 a (viii)

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]

negatedLabel

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

(X) duration, debit

label

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax

Disclosure: IAS 1.92

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]

negatedLabel

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax

X duration, debit

label

Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L f (iii)

documentation

The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax

X duration, debit

label

Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L f (iii)

documentation

The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax

(X) duration, debit

label

Reclassification adjustments on hedges of net investments in foreign operations, before tax

Disclosure: IAS 1.92, Disclosure: IAS 39.102, Disclosure: IFRS 9.6.5.14

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]

negatedLabel

Reclassification adjustments on hedges of net investments in foreign operations, before tax

ifrs-full

ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax

X duration, debit

label

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

Disclosure: IAS 1.92, Disclosure: IAS 39.102, Disclosure: IFRS 7.24C b (iv), Disclosure: IFRS 7.24E a, Disclosure: IFRS 9.6.5.14

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]

negatedLabel

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

ifrs-full

ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax

(X) duration, debit

label

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax

Disclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a

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]]

negatedLabel

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax

ifrs-full

ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax

(X) duration, debit

label

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax

Disclosure: Effective 2023-01-01 IAS 1.92, Disclosure: Effective 2023-01-01 IFRS 17.91 a, Disclosure: Effective 2023-01-01 IFRS 17.B135 a

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]]

negatedLabel

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax

ifrs-full

ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax

(X) duration, debit

label

Reclassification adjustments on net movement in regulatory deferral account balances, before tax

Disclosure: IFRS 14.22 b

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 [member]; Other comprehensive income]

negatedLabel

Reclassification adjustments on net movement in regulatory deferral account balances, before tax

ifrs-full

ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax

(X) duration, debit

label

Reclassification adjustments on net movement in regulatory deferral account balances, net of tax

Disclosure: IFRS 14.22 b

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 [member]; Other comprehensive income]

negatedLabel

Reclassification adjustments on net movement in regulatory deferral account balances, net of tax

ifrs-full

ReclassificationIntoAvailableforsaleFinancialAssets

X duration, debit

label

Reclassification into available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.12

documentation

The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, debit

label

Reclassification into financial assets at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12

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

X duration, debit

label

Reclassification into held-to-maturity investments

Disclosure: Expiry date 2023-01-01 IFRS 7.12

documentation

The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]

ifrs-full

ReclassificationIntoLoansAndReceivables

X duration, debit

label

Reclassification into loans and receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.12

documentation

The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue

X duration

label

Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss

Disclosure: IFRS 7.12B c

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]

commentaryGuidance

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

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration

label

Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income

Disclosure: IFRS 7.12B c

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]

commentaryGuidance

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

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost

X duration

label

Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost

Disclosure: IFRS 7.12B c

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]

commentaryGuidance

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

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost

X duration

label

Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost

Disclosure: IFRS 7.12B c

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]

commentaryGuidance

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

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss

X 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

Disclosure: IFRS 7.12B c

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]

commentaryGuidance

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

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

X 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

Disclosure: IFRS 7.12B c

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]

commentaryGuidance

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

ifrs-full

ReclassificationOutOfAvailableforsaleFinancialAssets

X duration, credit

label

Reclassification out of available-for-sale financial assets

Disclosure: Expiry date 2023-01-01 IFRS 7.12, Disclosure: Expiry date 2023-01-01 IFRS 7.12A a

documentation

The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, credit

label

Reclassification out of financial assets at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 7.12, Disclosure: Expiry date 2023-01-01 IFRS 7.12A a

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

X duration, credit

label

Reclassification out of held-to-maturity investments

Disclosure: Expiry date 2023-01-01 IFRS 7.12

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

X duration, credit

label

Reclassification out of loans and receivables

Disclosure: Expiry date 2023-01-01 IFRS 7.12

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]

Disclosure: IAS 1.41

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

ReclassifiedItemsMember

member [default]

label

Reclassified items [member]

Disclosure: IAS 1.41

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

X instant, debit

label

Net defined benefit asset

Common practice: IAS 1.55

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 [member]]

ifrs-full

RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, debit

label

Recognised assets representing continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E a

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

X instant, credit

label

Net defined benefit liability

Common practice: IAS 1.55

documentation

The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]

ifrs-full

RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, credit

label

Recognised liabilities representing continuing involvement in derecognised financial assets

Disclosure: IFRS 7.42E a

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

ReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

label

Reconciliation of changes in deferred acquisition costs arising from insurance contracts [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

ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

label

Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [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

ReconciliationOfChangesInReinsuranceAssetsAbstract

label

Reconciliation of changes in reinsurance 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

RecoverableAmountOfAssetOrCashgeneratingUnit

X instant, debit

label

Recoverable amount of asset or cash-generating unit

Disclosure: IAS 36.130 e

documentation

The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]

ifrs-full

RecurringFairValueMeasurementMember

member

label

Recurring fair value measurement [member]

Disclosure: IFRS 13.93 a

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]

Common practice: IFRS 1.29

documentation

This member stands for the amount that has been redesignated during the transition to IFRSs.

ifrs-full

RedesignatedFinancialAssetAsAvailableforsale

X instant, debit

label

Redesignated financial asset as available-for-sale

Disclosure: Expiry date 2023-01-01 IFRS 1.29

documentation

The amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]

ifrs-full

RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss

X instant, debit

label

Redesignated financial asset as at fair value through profit or loss

Disclosure: IFRS 1.29

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

X instant, credit

label

Redesignated financial liability as at fair value through profit or loss

Disclosure: Expiry date 2023-01-01 IFRS 1.29, Disclosure: IFRS 1.29A

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]

Disclosure: IFRS 1.29

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]

Disclosure: IFRS 1.29

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

X duration, debit

label

Reduction of issued capital

Common practice: IAS 1.106 d

documentation

The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]

ifrs-full

RefundsProvision

X instant, credit

label

Refunds provision

Example: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87

documentation

The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]

totalLabel

Total refunds provision

ifrs-full

RefundsProvisionAbstract

label

Refunds provision [abstract]

ifrs-full

RefundsProvisionMember

member

label

Refunds provision [member]

Example: IAS 37 -, Example: 4 Refunds policy, Example: IAS 37.87

documentation

This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]

ifrs-full

RegulatoryDeferralAccountBalancesAxis

axis

label

Regulatory deferral account balances [axis]

Disclosure: IFRS 14.B22

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]

Disclosure: IFRS 14.B22

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 [member]]

ifrs-full

RegulatoryDeferralAccountBalancesMember

member [default]

label

Regulatory deferral account balances [member]

Disclosure: IFRS 14.B22

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]

Disclosure: IFRS 14.B22

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 [member]]

ifrs-full

RegulatoryDeferralAccountCreditBalances

X instant, credit

label

Regulatory deferral account credit balances

Disclosure: IFRS 14.20 b, Disclosure: IFRS 14.33 a, Disclosure: IFRS 14.35

documentation

The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]

totalLabel

Total regulatory deferral account credit balances

periodStartLabel

Regulatory deferral account credit balances at beginning of period

periodEndLabel

Regulatory deferral account credit balances at end of period

ifrs-full

RegulatoryDeferralAccountCreditBalancesAbstract

label

Regulatory deferral account credit balances [abstract]

ifrs-full

RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability

X instant, credit

label

Regulatory deferral account credit balances and related deferred tax liability

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B11 a

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]

totalLabel

Total regulatory deferral account credit balances and related deferred tax liability

ifrs-full

RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract

label

Regulatory deferral account credit balances and related deferred tax liability [abstract]

ifrs-full

RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup

X instant, credit

label

Regulatory deferral account credit balances directly related to disposal group

Disclosure: IFRS 14.25

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

X instant, debit

label

Regulatory deferral account debit balances

Disclosure: IFRS 14.20 a, Disclosure: IFRS 14.33 a, Disclosure: IFRS 14.35

documentation

The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]

totalLabel

Total regulatory deferral account debit balances

periodStartLabel

Regulatory deferral account debit balances at beginning of period

periodEndLabel

Regulatory deferral account debit balances at end of period

ifrs-full

RegulatoryDeferralAccountDebitBalancesAbstract

label

Regulatory deferral account debit balances [abstract]

ifrs-full

RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset

X instant, debit

label

Regulatory deferral account debit balances and related deferred tax asset

Disclosure: IFRS 14.24, Disclosure: IFRS 14.B11 a

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]

totalLabel

Total regulatory deferral account debit balances and related deferred tax asset

ifrs-full

RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract

label

Regulatory deferral account debit balances and related deferred tax asset [abstract]

ifrs-full

RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup

X instant, debit

label

Regulatory deferral account debit balances directly related to disposal group

Disclosure: IFRS 14.25

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]

Example: IAS 19.138 c

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

RegulatoryEnvironmentsMember

member [default]

label

Regulatory environments [member]

Example: IAS 19.138 c

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

X instant, debit

label

Reimbursement rights related to defined benefit obligation, at fair value

Disclosure: IAS 19.140 b

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]]

periodStartLabel

Reimbursement rights related to defined benefit obligation, at fair value at beginning of period

periodEndLabel

Reimbursement rights related to defined benefit obligation, at fair value at end of period

ifrs-full

ReinsuranceAssets

X instant, debit

label

Reinsurance assets

Disclosure: Expiry date 2023-01-01 IFRS 4.37 e

documentation

The amount of a cedant’s net contractual rights under a reinsurance contract.

periodStartLabel

Reinsurance assets at beginning of period

periodEndLabel

Reinsurance assets at end of period

ifrs-full

ReinsuranceContractsHeldMember

member

label

Reinsurance contracts held [member]

Disclosure: Effective 2023-01-01 IFRS 17.107, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.131 a, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: Effective 2023-01-01 IFRS 17.98

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 [member]]

ifrs-full

ReinsuranceContractsHeldThatAreAssets

X instant, debit

label

Reinsurance contracts held that are assets

Disclosure: Effective 2023-01-01 IAS 1.54 da, Disclosure: Effective 2023-01-01 IFRS 17.78 c

documentation

The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]

ifrs-full

ReinsuranceContractsHeldThatAreLiabilities

X instant, credit

label

Reinsurance contracts held that are liabilities

Disclosure: Effective 2023-01-01 IAS 1.54 ma, Disclosure: Effective 2023-01-01 IFRS 17.78 d

documentation

The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]

ifrs-full

ReinsurersShareOfAmountArisingFromInsuranceContractsMember

member

label

Reinsurer's share of amount arising from insurance contracts [member]

Common practice: Expiry date 2023-01-01 IFRS 4 - Disclosure

documentation

This member stands for the reinsurer's share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]

ifrs-full

RelatedPartiesMember

member

label

Related parties [member]

Disclosure: IAS 24.19

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: Joint ventures [member]; Key management personnel of entity or parent [member]]

ifrs-full

RelatedPartyTransactionsAbstract

label

Related party transactions [abstract]

ifrs-full

RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019

DUR

label

Remaining amortisation period of intangible assets material to entity

Disclosure: IAS 38.122 b

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

X instant, credit

label

Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities

Disclosure: Effective 2023-01-01 IFRS 17.132 b (i)

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

DUR

label

Remaining recovery period of regulatory deferral account debit balances

Disclosure: IFRS 14.33 c

documentation

The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]

ifrs-full

RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019

DUR

label

Remaining reversal period of regulatory deferral account credit balances

Disclosure: IFRS 14.33 c

documentation

The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]

ifrs-full

RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance

X instant, credit

label

Remaining unamortised gains (losses) arising on buying reinsurance

Disclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)

documentation

The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.

periodStartLabel

Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period

periodEndLabel

Remaining unamortised gains (losses) arising on buying reinsurance at end of period

ifrs-full

RentalExpense

X duration, debit

label

Rental expense

Common practice: IAS 1.85

documentation

The amount of expense recognised on rental activities.

ifrs-full

RentalIncome

X duration, credit

label

Rental income

Common practice: IAS 1.112 c

documentation

The amount of income recognised from rental activities.

ifrs-full

RentalIncomeFromInvestmentProperty

X duration, credit

label

Rental income from investment property

Disclosure: IAS 40.75 f (i)

documentation

The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]

ifrs-full

RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense

X duration, credit

label

Rental income from investment property, net of direct operating expense

Common practice: IAS 1.112 c

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]

netLabel

Rental income from investment property, net of direct operating expense

ifrs-full

RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract

label

Rental income from investment property, net of direct operating expense [abstract]

ifrs-full

RentDeferredIncome

X instant, credit

label

Rent deferred income

Common practice: IAS 1.78

documentation

The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]

ifrs-full

RentDeferredIncomeClassifiedAsCurrent

X instant, credit

label

Rent deferred income classified as current

Common practice: IAS 1.78

documentation

The amount of rent deferred income classified as current. [Refer: Rent deferred income]

ifrs-full

RentDeferredIncomeClassifiedAsNoncurrent

X instant, credit

label

Rent deferred income classified as non-current

Common practice: IAS 1.78

documentation

The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]

ifrs-full

RentMeasurementInputMember

member

label

Rent, measurement input [member]

Common practice: IFRS 13.93 d

documentation

This member stands for the rent used as a measurement input.

ifrs-full

RepairsAndMaintenanceExpense

X duration, debit

label

Repairs and maintenance expense

Common practice: IAS 1.85

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

X duration, credit

label

Repayments of bonds, notes and debentures

Common practice: IAS 7.17

documentation

The cash outflow for repayments of bonds, notes and debentures.

ifrs-full

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

(X) duration, credit

label

Repayments of borrowings, classified as financing activities

Example: IAS 7.17 d

documentation

The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]

negatedTerseLabel

Repayments of borrowings

ifrs-full

RepaymentsOfCurrentBorrowings

X duration, credit

label

Repayments of current borrowings

Common practice: IAS 7.17

documentation

The cash outflow for repayments of current borrowings. [Refer: Current borrowings]

ifrs-full

RepaymentsOfNoncurrentBorrowings

X duration, credit

label

Repayments of non-current borrowings

Common practice: IAS 7.17

documentation

The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]

ifrs-full

RepaymentsOfSubordinatedLiabilities

X duration, credit

label

Repayments of subordinated liabilities

Common practice: IAS 7.17

documentation

The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]

ifrs-full

ReportableSegmentsMember

member

label

Reportable segments [member]

Example: IAS 19.138 d, Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.23

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]

Common practice: IAS 1.20 d

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

This member stands for the reporting year.

ifrs-full

RepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X instant, credit

label

Repurchase agreements and cash collateral on securities lent

Common practice: IAS 1.55

documentation

The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.

ifrs-full

ResearchAndDevelopmentExpense

X duration, debit

label

Research and development expense

Disclosure: IAS 38.126

documentation

The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.

ifrs-full

ReserveForCatastrophe

X instant, credit

label

Reserve for catastrophe

Example: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58

documentation

A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.

ifrs-full

ReserveForCatastropheMember

member

label

Reserve for catastrophe [member]

Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58

documentation

This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.

ifrs-full

ReserveForEqualisation

X instant, credit

label

Reserve for equalisation

Example: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58

documentation

A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.

ifrs-full

ReserveForEqualisationMember

member

label

Reserve for equalisation [member]

Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.IG58

documentation

This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.

ifrs-full

ReserveOfCashFlowHedges

X instant, credit

label

Reserve of cash flow hedges

Common practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.11

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

X instant, credit

label

Reserve of cash flow hedges, continuing hedges

Disclosure: IFRS 7.24B b (ii)

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

X instant, credit

label

Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied

Disclosure: IFRS 7.24B b (iii)

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]

Example: IAS 1.108, Disclosure: IFRS 9.6.5.11

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

X instant, credit

label

Reserve of change in fair value of financial liability attributable to change in credit risk of liability

Common practice: IAS 1.78 e

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]

Example: IAS 1.108

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

X instant, credit

label

Reserve of change in value of foreign currency basis spreads

Common practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.16

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]

Example: IAS 1.108, Disclosure: IFRS 9.6.5.16

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

X instant, credit

label

Reserve of change in value of forward elements of forward contracts

Common practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.16

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]

Example: IAS 1.108, Disclosure: IFRS 9.6.5.16

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

X instant, credit

label

Reserve of change in value of time value of options

Common practice: IAS 1.78 e, Disclosure: IFRS 9.6.5.15

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]

Example: IAS 1.108, Disclosure: IFRS 9.6.5.15

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

ReserveOfDiscretionaryParticipationFeatures

X instant, credit

label

Reserve of discretionary participation features

Example: Expiry date 2023-01-01 IAS 1.78 e, Disclosure: Expiry date 2023-01-01 IFRS 4.34 b, Disclosure: Expiry date 2023-01-01 IFRS 4.IG22 f

documentation

A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.

ifrs-full

ReserveOfDiscretionaryParticipationFeaturesMember

member

label

Reserve of discretionary participation features [member]

Example: Expiry date 2023-01-01 IAS 1.108, Disclosure: Expiry date 2023-01-01 IFRS 4.34 b, Disclosure: Expiry date 2023-01-01 IFRS 4.IG22 f

documentation

This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.

ifrs-full

ReserveOfEquityComponentOfConvertibleInstruments

X instant, credit

label

Reserve of equity component of convertible instruments

Common practice: IAS 1.55

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]

Common practice: IAS 1.108

documentation

This member stands for a component of equity representing components of convertible instruments classified as equity.

ifrs-full

ReserveOfExchangeDifferencesOnTranslation

X instant, credit

label

Reserve of exchange differences on translation

Disclosure: IAS 21.52 b

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

X instant, credit

label

Reserve of exchange differences on translation, continuing hedges

Disclosure: IFRS 7.24B b (ii)

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

X instant, credit

label

Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied

Disclosure: IFRS 7.24B b (iii)

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]

Example: IAS 1.108, Disclosure: IAS 21.52 b

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

X instant, credit

label

Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss

Common practice: Effective 2023-01-01 IAS 1.78 e

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]

Example: Effective 2023-01-01 IAS 1.108

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

X instant, credit

label

Reserve of gains and losses from investments in equity instruments

Common practice: IAS 1.78 e

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]

Example: IAS 1.108

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

X instant, credit

label

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income

Common practice: IAS 1.78 e

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]

Example: IAS 1.108

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

X 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

Disclosure: Effective 2023-01-01 IFRS 17.116

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]

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

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

ifrs-full

ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments

X instant, credit

label

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments

Common practice: IAS 1.78 e

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]

Example: IAS 1.108

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

X instant, credit

label

Reserve of gains and losses on remeasuring available-for-sale financial assets

Common practice: Expiry date 2023-01-01 IAS 1.78 e

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]

Example: Expiry date 2023-01-01 IAS 1.108

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

X 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

Common practice: Effective 2023-01-01 IAS 1.78 e

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]

Example: Effective 2023-01-01 IAS 1.108

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

X 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

Common practice: Effective 2023-01-01 IAS 1.78 e

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]

Example: Effective 2023-01-01 IAS 1.108

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

ReserveOfOverlayApproach

X instant, credit

label

Reserve of overlay approach

Common practice: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

A component of equity representing the accumulated overlay approach adjustments.

ifrs-full

ReserveOfOverlayApproachMember

member

label

Reserve of overlay approach [member]

Common practice: Effective on first application of IFRS 9 IFRS 4.35D b

documentation

This member stands for a component of equity representing the accumulated overlay approach adjustments.

ifrs-full

ReserveOfRemeasurementsOfDefinedBenefitPlans

X instant, credit

label

Reserve of remeasurements of defined benefit plans

Common practice: IAS 1.78 e

documentation

A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

ReserveOfRemeasurementsOfDefinedBenefitPlansMember

member

label

Reserve of remeasurements of defined benefit plans [member]

Example: IAS 1.108

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

X instant, credit

label

Reserve of share-based payments

Common practice: IAS 1.78 e

documentation

A component of equity resulting from share-based payments.

ifrs-full

ReserveOfSharebasedPaymentsMember

member

label

Reserve of share-based payments [member]

Example: IAS 1.108

documentation

This member stands for a component of equity resulting from share-based payments.

ifrs-full

ReservesWithinEquityAxis

axis

label

Reserves within equity [axis]

Disclosure: IAS 1.79 b

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

ResidualValueRiskMember

member

label

Residual value risk [member]

Example: IFRS 7.40 a, Example: IFRS 7.IG32

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: Financial instruments, class [member]]

ifrs-full

RestatedMember

member [default]

label

Currently stated [member]

Disclosure: IAS 1.106 b, Common practice: IAS 1.20 d, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i), Disclosure: Effective 2023-01-01 IFRS 17.113 b

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

X instant, debit

label

Restricted cash and cash equivalents

Common practice: IAS 1.55

documentation

The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]

ifrs-full

RestrictionsOnAccessToAssetsInFunds

text

label

Description of restrictions on access to assets in funds

Disclosure: IFRIC 5.11

documentation

The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.

ifrs-full

RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty

X instant

label

Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

Disclosure: IAS 40.75 g

documentation

The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: 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]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

RestructuringContingentLiabilityMember

member

label

Restructuring contingent liability [member]

Example: IAS 37.88

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: Contingent liabilities [member]]

ifrs-full

RestructuringProvision

X instant, credit

label

Restructuring provision

Example: IAS 37.70

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]

totalLabel

Total restructuring provision

ifrs-full

RestructuringProvisionAbstract

label

Restructuring provision [abstract]

ifrs-full

RestructuringProvisionMember

member

label

Restructuring provision [member]

Example: IAS 37.70

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: Other provisions [member]]

ifrs-full

RetainedEarnings

X instant, credit

label

Retained earnings

Example: IAS 1.78 e, Example: IAS 1.IG6

documentation

A component of equity representing the entity's cumulative undistributed earnings or deficit.

totalLabel

Total retained earnings

ifrs-full

RetainedEarningsAbstract

label

Retained earnings [abstract]

ifrs-full

RetainedEarningsExcludingProfitLossForReportingPeriod

X instant, credit

label

Retained earnings, excluding profit (loss) for reporting period

Common practice: IAS 1.78 e

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]

Common practice: IAS 1.108

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]

Disclosure: IAS 1.106, Example: IAS 1.108

documentation

This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.

ifrs-full

RetainedEarningsProfitLossForReportingPeriod

X instant, credit

label

Retained earnings, profit (loss) for reporting period

Common practice: IAS 1.78 e

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]

Common practice: IAS 1.108

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

X instant, credit

label

Retention payables

Common practice: IAS 1.78

documentation

The amount of payment that is withheld by the entity, pending the fulfilment of a condition.

ifrs-full

RetirementsIntangibleAssetsAndGoodwill

(X) duration, credit

label

Retirements, intangible assets and goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]

negatedLabel

Retirements, intangible assets and goodwill

ifrs-full

RetirementsIntangibleAssetsOtherThanGoodwill

(X) duration, credit

label

Retirements, intangible assets other than goodwill

Common practice: IAS 38.118 e

documentation

The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]

negatedLabel

Retirements, intangible assets other than goodwill

ifrs-full

RetirementsPropertyPlantAndEquipment

(X) duration, credit

label

Retirements, property, plant and equipment

Common practice: IAS 16.73 e

documentation

The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]

negatedLabel

Retirements, property, plant and equipment

ifrs-full

RetrospectiveApplicationAndRetrospectiveRestatementAxis

axis

label

Retrospective application and retrospective restatement [axis]

Disclosure: IAS 1.106 b, Disclosure: IAS 8.28 f (i), Disclosure: IAS 8.29 c (i), Disclosure: IAS 8.49 b (i)

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

X duration, credit

label

Return on plan assets excluding interest income or expense, before tax, defined benefit plans

Common practice: IAS 19.135 b

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 [member]; 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

X duration, credit

label

Return on plan assets excluding interest income or expense, net of tax, defined benefit plans

Common practice: IAS 19.135 b

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 [member]; 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

(X) duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense

Disclosure: IAS 19.141 c (i)

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 [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense

ifrs-full

ReturnOnReimbursementRights

X duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense

Disclosure: IAS 19.141 c (i)

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

X duration, debit

label

Revaluation increase (decrease), intangible assets other than goodwill

Disclosure: IAS 38.118 e (iii)

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

X duration, debit

label

Revaluation increase (decrease), property, plant and equipment

Disclosure: IAS 16.73 e (iv), Disclosure: IAS 16.77 f

documentation

The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]

ifrs-full

RevaluationOfIntangibleAssetsAbstract

label

Revaluation of intangible assets [abstract]

ifrs-full

RevaluationSurplus

X instant, credit

label

Revaluation surplus

Disclosure: IAS 16.39, Disclosure: IAS 38.85

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]

Example: IAS 1.108, Disclosure: IAS 16.39, Disclosure: IFRS 1.IG10

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

X duration, credit

label

Revenue

Example: IAS 1.102, Example: IAS 1.103, Disclosure: IAS 1.82 a, Example: IFRS 12.B10 b, Disclosure: 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

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.

totalLabel

Total revenue

ifrs-full

RevenueAbstract

label

Revenue [abstract]

ifrs-full

RevenueAndOperatingIncome

X duration, credit

label

Revenue and other operating income

Common practice: IAS 1.85

documentation

The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]

ifrs-full

RevenueFromConstructionContracts

X duration, credit

label

Revenue from construction contracts

Common practice: IAS 1.112 c

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

X duration, credit

label

Revenue from contracts with customers

Disclosure: IFRS 15.113 a, Disclosure: IFRS 15.114

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

X duration, credit

label

Dividend income

Common practice: IAS 1.112 c

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

X duration, credit

label

Income from government grants

Common practice: IAS 20.39 b

documentation

The amount of income recognised in relation to government grants. [Refer: Government grants]

ifrs-full

RevenueFromHotelOperations

X duration, credit

label

Revenue from hotel operations

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from hotel operations. [Refer: Revenue]

ifrs-full

RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld

X duration, credit

label

Revenue from insurance contracts issued, without reduction for reinsurance held

Example: Expiry date 2023-01-01 IAS 1.85, Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG24 a

documentation

The amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]

ifrs-full

RevenueFromInterest

X duration, credit

label

Interest income

Common practice: IAS 1.112 c, Disclosure: IFRS 12.B13 e, Disclosure: IFRS 8.23 c, Disclosure: IFRS 8.28 e

documentation

The amount of income arising from interest.

ifrs-full

RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods

X duration, credit

label

Revenue from performance obligations satisfied or partially satisfied in previous periods

Disclosure: IFRS 15.116 c

documentation

The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]

ifrs-full

RevenueFromRenderingOfAdvertisingServices

X duration, credit

label

Revenue from rendering of advertising services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfCargoAndMailTransportServices

X duration, credit

label

Revenue from rendering of cargo and mail transport services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfDataServices

X duration, credit

label

Revenue from rendering of data services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of data services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfGamingServices

X duration, credit

label

Revenue from rendering of gaming services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInformationTechnologyConsultingServices

X duration, credit

label

Revenue from rendering of information technology consulting services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices

X duration, credit

label

Revenue from rendering of information technology maintenance and support services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInformationTechnologyServices

X duration, credit

label

Revenue from rendering of information technology services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInterconnectionServices

X duration, credit

label

Revenue from rendering of interconnection services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInternetAndDataServices

X duration, credit

label

Revenue from rendering of internet and data services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]

totalLabel

Total revenue from rendering of internet and data services

ifrs-full

RevenueFromRenderingOfInternetAndDataServicesAbstract

label

Revenue from rendering of internet and data services [abstract]

ifrs-full

RevenueFromRenderingOfInternetServices

X duration, credit

label

Revenue from rendering of internet services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of internet services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfLandLineTelephoneServices

X duration, credit

label

Revenue from rendering of land line telephone services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfMobileTelephoneServices

X duration, credit

label

Revenue from rendering of mobile telephone services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfOtherTelecommunicationServices

X duration, credit

label

Revenue from rendering of other telecommunication services

Common practice: IAS 1.112 c

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

X duration, credit

label

Revenue from rendering of passenger transport services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfPrintingServices

X duration, credit

label

Revenue from rendering of printing services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of printing services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfServices

X duration, credit

label

Revenue from rendering of services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfServicesRelatedPartyTransactions

X duration, credit

label

Revenue from rendering of services, related party transactions

Example: IAS 24.21 c

documentation

The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]

ifrs-full

RevenueFromRenderingOfTelecommunicationServices

X duration, credit

label

Revenue from rendering of telecommunication services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]

totalLabel

Total revenue from rendering of telecommunication services

ifrs-full

RevenueFromRenderingOfTelecommunicationServicesAbstract

label

Revenue from rendering of telecommunication services [abstract]

ifrs-full

RevenueFromRenderingOfTelephoneServices

X duration, credit

label

Revenue from rendering of telephone services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfTransportServices

X duration, credit

label

Revenue from rendering of transport services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the rendering of transport services. [Refer: Revenue]

ifrs-full

RevenueFromRoomOccupancyServices

X duration, credit

label

Revenue from room occupancy services

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from room occupancy services. [Refer: Revenue]

ifrs-full

RevenueFromRoyalties

X duration, credit

label

Royalty income

Common practice: IAS 1.112 c

documentation

The amount of income arising from royalties.

ifrs-full

RevenueFromSaleOfAgriculturalProduce

X duration, credit

label

Revenue from sale of agricultural produce

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfAlcoholAndAlcoholicDrinks

X duration, credit

label

Revenue from sale of alcohol and alcoholic drinks

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfBooks

X duration, credit

label

Revenue from sale of books

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of books. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfCopper

X duration, credit

label

Revenue from sale of copper

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of copper. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfCrudeOil

X duration, credit

label

Revenue from sale of crude oil

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]

ifrs-full

RevenueFromSaleOfElectricity

X duration, credit

label

Revenue from sale of electricity

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of electricity. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfFoodAndBeverage

X duration, credit

label

Revenue from sale of food and beverage

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfGold

X duration, credit

label

Revenue from sale of gold

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of gold. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfGoods

X duration, credit

label

Revenue from sale of goods

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of goods. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfGoodsRelatedPartyTransactions

X duration, credit

label

Revenue from sale of goods, related party transactions

Example: IAS 24.21 a

documentation

The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]

ifrs-full

RevenueFromSaleOfNaturalGas

X duration, credit

label

Revenue from sale of natural gas

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]

ifrs-full

RevenueFromSaleOfOilAndGasProducts

X duration, credit

label

Revenue from sale of oil and gas products

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfPetroleumAndPetrochemicalProducts

X duration, credit

label

Revenue from sale of petroleum and petrochemical products

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]

ifrs-full

RevenueFromSaleOfPublications

X duration, credit

label

Revenue from sale of publications

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of publications. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfSilver

X duration, credit

label

Revenue from sale of silver

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of silver. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfSugar

X duration, credit

label

Revenue from sale of sugar

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of sugar. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfTelecommunicationEquipment

X duration, credit

label

Revenue from sale of telecommunication equipment

Common practice: IAS 1.112 c

documentation

The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]

ifrs-full

RevenueMultipleMeasurementInputMember

member

label

Revenue multiple, measurement input [member]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

documentation

This member stands for a revenue multiple used as a measurement input.

ifrs-full

RevenueOfAcquiree

X duration, credit

label

Revenue of acquiree since acquisition date

Disclosure: IFRS 3.B64 q (i)

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

X duration, credit

label

Revenue of combined entity as if combination occurred at beginning of period

Disclosure: IFRS 3.B64 q (ii)

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: Business combinations [member]; Revenue]

ifrs-full

RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset

X duration, credit

label

Revenue recognised on exchanging construction services for financial asset

Disclosure: SIC 29.6A

documentation

The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]

ifrs-full

RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset

X duration, credit

label

Revenue recognised on exchanging construction services for intangible asset

Disclosure: SIC 29.6A

documentation

The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]

ifrs-full

RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod

X duration, credit

label

Revenue that was included in contract liability balance at beginning of period

Disclosure: IFRS 15.116 b

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

(X) duration

label

Reversal, allowance account for credit losses of financial assets

Common practice: Expiry date 2023-01-01 IFRS 7.16

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]

commentaryGuidance

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

negatedLabel

Reversal, allowance account for credit losses of financial assets

ifrs-full

ReversalOfImpairmentLoss

X duration, credit

label

Reversal of impairment loss

Disclosure: IAS 36.130 b, Disclosure: IAS 36.130 d (ii)

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

X duration, credit

label

Reversal of impairment loss recognised in other comprehensive income

Disclosure: IAS 36.126 d, Disclosure: IAS 36.129 b

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

X duration

label

Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill

Disclosure: IAS 38.118 e (iii)

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]

commentaryGuidance

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

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

X duration

label

Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment

Disclosure: IAS 16.73 e (iv)

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]

commentaryGuidance

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

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, credit

label

Reversal of impairment loss recognised in profit or loss

Disclosure: IAS 36.126 b, Disclosure: IAS 36.129 b

documentation

The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets

X duration

label

Reversal of impairment loss recognised in profit or loss, biological assets

Disclosure: IAS 41.55 b

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]

commentaryGuidance

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

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

X duration

label

Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill

Disclosure: IAS 38.118 e (v)

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]

commentaryGuidance

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

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty

X duration

label

Reversal of impairment loss recognised in profit or loss, investment property

Disclosure: IAS 40.76 g, Disclosure: IAS 40.79 d (v)

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]

commentaryGuidance

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

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

(X) duration

label

Reversal of impairment loss recognised in profit or loss, loans and advances

Common practice: IAS 1.85

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]

commentaryGuidance

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

negatedLabel

Reversal of impairment loss recognised in profit or loss, loans and advances

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration

label

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

Disclosure: IAS 16.73 e (vi), Disclosure: IAS 1.98 a

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]

commentaryGuidance

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

negatedLabel

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables

(X) duration, credit

label

Reversal of impairment loss recognised in profit or loss, trade receivables

Common practice: IAS 1.112 c

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]

negatedLabel

Reversal of impairment loss recognised in profit or loss, trade receivables

ifrs-full

ReversalOfInventoryWritedown

X duration

label

Reversal of inventory write-down

Disclosure: IAS 1.98 a, Disclosure: IAS 2.36 f

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]

commentaryGuidance

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

negatedLabel

Reversal of inventory write-down

ifrs-full

ReversalOfProvisionsForCostOfRestructuring

X duration, credit

label

Reversal of provisions for cost of restructuring

Disclosure: IAS 1.98 b

documentation

The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]

ifrs-full

ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

(X) duration, debit

label

Reversed unsettled liabilities, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]

negatedLabel

Reversed unsettled liabilities, contingent liabilities recognised in business combination

ifrs-full

ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X instant, debit

label

Reverse repurchase agreements and cash collateral on securities borrowed

Common practice: IAS 1.55

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

X instant, debit

label

Right-of-use asset fair value used as deemed cost

Disclosure: IFRS 1.30

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

X instant, debit

label

Right-of-use assets

Disclosure: IFRS 16.53 j

documentation

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.

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 [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full

RiskExposuresAxis

axis

label

Risk variables [axis]

Disclosure: Effective 2023-01-01 IFRS 17.128 a

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

RiskExposuresMember

member [default]

label

Risk variables [member]

Disclosure: Effective 2023-01-01 IFRS 17.128 a

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

X duration, debit

label

Royalty expense

Common practice: IAS 1.85

documentation

The amount of expense arising from royalties.

ifrs-full

SaleOrIssueOfTreasuryShares

X duration, credit

label

Sale or issue of treasury shares

Common practice: IAS 1.106 d

documentation

The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]

ifrs-full

SalesAndMarketingExpense

X duration, debit

label

Sales and marketing expense

Common practice: IAS 1.85

documentation

The amount of expense relating to the marketing and selling of goods or services.

ifrs-full

SalesChannelsAxis

axis

label

Sales channels [axis]

Example: IFRS 15.B89 g

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

SalesChannelsMember

member [default]

label

Sales channels [member]

Example: IFRS 15.B89 g

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

(X) duration, credit

label

Sales, fair value measurement, assets

Disclosure: IFRS 13.93 e (iii)

documentation

The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]

negatedLabel

Sales, fair value measurement, assets

ifrs-full

SalesFairValueMeasurementEntitysOwnEquityInstruments

(X) duration, debit

label

Sales, fair value measurement, entity's own equity instruments

Disclosure: IFRS 13.93 e (iii)

documentation

The decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair value [member]; Entity's own equity instruments [member]]

negatedLabel

Sales, fair value measurement, entity's own equity instruments

ifrs-full

SalesFairValueMeasurementLiabilities

(X) duration, debit

label

Sales, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (iii)

documentation

The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]

negatedLabel

Sales, fair value measurement, liabilities

ifrs-full

SalesOfPropertyAndOtherAssetsRelatedPartyTransactions

X duration, credit

label

Sales of property and other assets, related party transactions

Example: IAS 24.21 b

documentation

The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]

ifrs-full

SecuredBankLoansReceived

X instant, credit

label

Secured bank loans received

Common practice: IAS 1.112 c

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]

Example: IFRS 7.B33, Example: IFRS 7.IG40B

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]

Example: IFRS 7.B33

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]

Example: IFRS 12.B23 a

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]

Disclosure: IFRS 8.23

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

SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented

text

label

Description of segment in which non-current asset or disposal group held for sale is presented

Disclosure: IFRS 5.41 d

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]

Example: IAS 19.138 d, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.23

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

SegmentsMember

member [default]

label

Segments [member]

Example: IAS 19.138 d, Disclosure: IAS 36.130 d (ii), Disclosure: IFRS 15.115, Example: Effective 2023-01-01 IFRS 17.96 c, Disclosure: IFRS 8.28

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

X duration, debit

label

Selling expense

Common practice: IAS 1.112 c

documentation

The amount of expense relating to selling activities of the entity.

ifrs-full

SellingGeneralAndAdministrativeExpense

X duration, debit

label

Selling, general and administrative expense

Common practice: IAS 1.85

documentation

The amount of expense relating to selling, general and administrative activities of the entity.

totalLabel

Total selling, general and administrative expense

ifrs-full

SellingGeneralAndAdministrativeExpenseAbstract

label

Selling, general and administrative expense [abstract]

ifrs-full

SellingGeneralAndAdministrativeExpenseMember

member

label

Selling, general and administrative expense [member]

Common practice: IAS 1.104, Common practice: IAS 1.112 c

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

X duration, credit

label

Selling profit (loss) on finance leases

Disclosure: IFRS 16.90 a (i)

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]

Disclosure: IFRS 7.40 a

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

SensitivityAnalysisToInsuranceRisk

text

label

Sensitivity analysis to insurance risk

Disclosure: Expiry date 2023-01-01 IFRS 4.39A a

documentation

The description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.

ifrs-full

SeparateManagementEntitiesAxis

axis

label

Separate management entities [axis]

Disclosure: IAS 24.18A

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

SeparateManagementEntitiesMember

member [default]

label

Separate management entities [member]

Disclosure: IAS 24.18A

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]

Disclosure: IAS 27.4

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]

Disclosure: SIC 29.6

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

ServiceConcessionArrangementsMember

member [default]

label

Service concession arrangements [member]

Disclosure: SIC 29.6

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]

Common practice: IAS 38.119

documentation

This member stands for service concession rights. [Refer: Service concession arrangements [member]]

ifrs-full

ServicesExpense

X duration, debit

label

Services expense

Common practice: IAS 1.85

documentation

The amount of expense arising from services.

ifrs-full

ServicesReceivedRelatedPartyTransactions

X duration, debit

label

Services received, related party transactions

Example: IAS 24.21 c

documentation

The amount of services received in related party transactions. [Refer: Related parties [member]]

ifrs-full

SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

(X) duration, debit

label

Settled liabilities, contingent liabilities recognised in business combination

Disclosure: IFRS 3.B67 c

documentation

The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]

negatedLabel

Settled liabilities, contingent liabilities recognised in business combination

ifrs-full

SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions

X duration

label

Settlement of liabilities by entity on behalf of related party, related party transactions

Example: IAS 24.21 j

documentation

The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions

X duration

label

Settlement of liabilities on behalf of entity by related party, related party transactions

Example: IAS 24.21 j

documentation

The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

SettlementsFairValueMeasurementAssets

(X) duration, credit

label

Settlements, fair value measurement, assets

Disclosure: IFRS 13.93 e (iii)

documentation

The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]

negatedLabel

Settlements, fair value measurement, assets

ifrs-full

SettlementsFairValueMeasurementEntitysOwnEquityInstruments

(X) duration, debit

label

Settlements, fair value measurement, entity's own equity instruments

Disclosure: IFRS 13.93 e (iii)

documentation

The decrease in the fair value measurement of the entity's own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity's own equity instruments [member]]

negatedLabel

Settlements, fair value measurement, entity's own equity instruments

ifrs-full

SettlementsFairValueMeasurementLiabilities

(X) duration, debit

label

Settlements, fair value measurement, liabilities

Disclosure: IFRS 13.93 e (iii)

documentation

The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]

negatedLabel

Settlements, fair value measurement, liabilities

ifrs-full

SetupCostsMember

member

label

Setup costs [member]

Example: IFRS 15.128 a

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

This member stands for a year that ended seven years before the end of the reporting year.

ifrs-full

SharebasedPaymentArrangementsMember

member [default]

label

Share-based payment arrangements [member]

Disclosure: IFRS 2.45

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

ShareIssueRelatedCost

X duration, debit

label

Share issue related cost

Common practice: IAS 1.106 d

documentation

The amount of cost related to the issuance of shares.

ifrs-full

ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

label

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

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

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

ifrs-full

ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers

X instant, credit

label

Share of contingent liabilities of joint ventures incurred jointly with other investors

Disclosure: IFRS 12.23 b

documentation

The entity's share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

ifrs-full

ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors

X instant, credit

label

Share of contingent liabilities of associates incurred jointly with other investors

Disclosure: IFRS 12.23 b

documentation

The entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]

ifrs-full

ShareOfContingentLiabilitiesOfAssociatesMember

member

label

Share of contingent liabilities of associates [member]

Example: IAS 37.88

documentation

This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]

ifrs-full

ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital

X instant, credit

label

Share of debt instruments issued that are included in insurer's regulatory capital

Example: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the amount of debt instruments issued that are included in the insurer's regulatory capital.

ifrs-full

ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]

ifrs-full

ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

ifrs-full

ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Example: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39

X instant, debit

label

Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue

X instant, debit

label

Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39

X instant, debit

label

Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue

X instant, debit

label

Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue

X instant, debit

label

Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

ShareOfFinancialAssetsToWhichOverlayApproachIsApplied

X instant, debit

label

Share of financial assets to which overlay approach is applied

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

The entity's share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]

ifrs-full

ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4

X duration, debit

label

Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4

X duration, debit

label

Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

ifrs-full

ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

label

Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.

ifrs-full

ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39

X instant, credit

label

Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39

Disclosure: Expiry date 2023-01-01 IFRS 4.39J b

documentation

The entity's share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

Disclosure: IAS 1.91 a, Disclosure: IFRS 12.B16 c, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

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: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]

totalLabel

Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax

X duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

Disclosure: IAS 1.91 b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

The entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]

totalLabel

Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

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

X 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

Disclosure: IAS 1.82A

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

X 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

Disclosure: IAS 1.82A

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

X 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

Disclosure: IAS 1.82A

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

X 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

Disclosure: IAS 1.82A

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

X duration, credit

label

Share of profit (loss) of associates accounted for using equity method

Common practice: IAS 1.85

documentation

The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]

ifrs-full

ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

label

Share of profit (loss) of associates and joint ventures accounted for using equity method

Disclosure: IAS 1.82 c, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b, Disclosure: IFRS 8.23 g, Disclosure: IFRS 8.28 e

documentation

The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]

totalLabel

Total share of profit (loss) of associates and joint ventures accounted for using equity method

ifrs-full

ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract

label

Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]

ifrs-full

ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

label

Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method

Disclosure: IFRS 12.B16 a

documentation

The entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]

ifrs-full

ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

label

Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method

Disclosure: IFRS 12.B16 b

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: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]

ifrs-full

ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod

X duration, credit

label

Share of profit (loss) of joint ventures accounted for using equity method

Common practice: IAS 1.85

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; Joint ventures [member]; Profit (loss)]

ifrs-full

ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax

X duration, debit

label

Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

The entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax

X duration, debit

label

Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax

Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

documentation

The entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

label

Share of total comprehensive income of associates and joint ventures accounted for using equity method

Disclosure: IFRS 12.B16 d

documentation

The entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]

ifrs-full

SharePremium

X instant, credit

label

Share premium

Example: IAS 1.78 e

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]

Disclosure: IAS 1.106

documentation

This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.

ifrs-full

SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates

shares

label

Number of shares in entity held by entity or by its subsidiaries or associates

Disclosure: IAS 1.79 a (vi)

documentation

The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]

ifrs-full

SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

shares

label

Number of shares reserved for issue under options and contracts for sale of shares

Disclosure: IAS 1.79 a (vii)

documentation

The number of shares reserved for issue under options and contracts for the sale of shares.

ifrs-full

Ships

X instant, debit

label

Ships

Example: IAS 16.37 d

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]

Example: IAS 16.37 d

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

X instant, credit

label

Current borrowings

Common practice: IAS 1.55

documentation

The amount of current borrowings. [Refer: Borrowings]

ifrs-full

ShorttermBorrowingsMember

member

label

Short-term borrowings [member]

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

documentation

This member stands for short-term borrowings. [Refer: Borrowings]

ifrs-full

ShorttermContractsMember

member

label

Short-term contracts [member]

Example: IFRS 15.B89 e

documentation

This member stands for short-term contracts with customers.

ifrs-full

ShorttermDepositsClassifiedAsCashEquivalents

X instant, debit

label

Short-term deposits, classified as cash equivalents

Common practice: IAS 7.45

documentation

A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]

ifrs-full

ShorttermDepositsNotClassifiedAsCashEquivalents

X instant, debit

label

Short-term deposits, not classified as cash equivalents

Common practice: IAS 1.55

documentation

The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]

ifrs-full

ShorttermEmployeeBenefitsAccruals

X instant, credit

label

Short-term employee benefits accruals

Common practice: IAS 1.78

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

X duration, debit

label

Short-term employee benefits expense

Common practice: IAS 1.112 c

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.

totalLabel

Total short-term employee benefits expense

ifrs-full

ShorttermEmployeeBenefitsExpenseAbstract

label

Short-term employee benefits expense [abstract]

ifrs-full

ShorttermInvestmentsClassifiedAsCashEquivalents

X instant, debit

label

Short-term investments, classified as cash equivalents

Common practice: IAS 7.45

documentation

A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]

ifrs-full

ShorttermLegalProceedingsProvision

X instant, credit

label

Current legal proceedings provision

Example: IAS 37 -, Example: 10 A court case, Example: IAS 37.87

documentation

The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]

ifrs-full

ShorttermMiscellaneousOtherProvisions

X instant, credit

label

Current miscellaneous other provisions

Common practice: IAS 1.78 d

documentation

The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]

ifrs-full

ShorttermOnerousContractsProvision

X instant, credit

label

Current onerous contracts provision

Example: IAS 37.66

documentation

The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]

ifrs-full

ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts

X instant, credit

label

Current provision for decommissioning, restoration and rehabilitation costs

Example:IAS 37 - D Examples: disclosures, Example: IAS 37.8

documentation

The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

ifrs-full

ShorttermRestructuringProvision

X instant, credit

label

Current restructuring provision

Example: IAS 37.70

documentation

The amount of current provision for restructuring. [Refer: Restructuring provision]

ifrs-full

ShorttermWarrantyProvision

X instant, credit

label

Current warranty provision

Example: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87

documentation

The amount of current provision for warranties. [Refer: Warranty provision]

ifrs-full

SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember

member

label

Significant interest rate benchmarks subject to interest rate benchmark reform [member]

Disclosure: IFRS 7.24J b

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]

Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 d, Disclosure: Expiry date 2023-01-01 IFRS 4.39J, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M

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

SignificantInvestmentsInSubsidiariesAxis

axis

label

Subsidiaries [axis]

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

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

SignificantUnobservableInputAssets

X.XX instant

label

Significant unobservable input, assets

Disclosure: IFRS 13.93 d

documentation

The value of significant unobservable input used in the measurement of the fair value of assets.

ifrs-full

SignificantUnobservableInputEntitysOwnEquityInstruments

X.XX instant

label

Significant unobservable input, entity's own equity instruments

Disclosure: IFRS 13.93 d

documentation

The value of significant unobservable input used in the measurement of the fair value of entity's own equity instruments.

ifrs-full

SignificantUnobservableInputLiabilities

X.XX instant

label

Significant unobservable input, liabilities

Disclosure: IFRS 13.93 d

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

documentation

This member stands for a year that ended six years before the end of the reporting year.

ifrs-full

SocialSecurityContributions

X duration, debit

label

Social security contributions

Common practice: IAS 19.9

documentation

A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]

ifrs-full

SpareParts

X instant, debit

label

Current spare parts

Common practice: IAS 2.37

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

StateDefinedBenefitPlansMember

member

label

State defined benefit plans [member]

Disclosure: IAS 19.45

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 [member]]

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]

Disclosure: IAS 1.106

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]

Disclosure: IAS 1.16

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

Disclosure: IFRS 1.E2 b

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

Disclosure: Effective 2023-01-01 IFRS 17.126

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 [member]]

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

Disclosure: Effective 2023-01-01 IFRS 17.C28

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

StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod

text

label

Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method

Disclosure: Expiry date 2023-01-01 IFRS 4.39I

documentation

The statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method.

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

Disclosure: IFRS 16.C4

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

StatementThatInsurerIsApplyingOverlayApproach

text

label

Statement that insurer is applying overlay approach

Disclosure: Effective on first application of IFRS 9 IFRS 4.39L a

documentation

The statement that an insurer is applying the overlay approach.

ifrs-full

StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9

text

label

Statement that insurer is applying temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39C

documentation

The statement that an insurer is applying the temporary exemption from IFRS 9.

ifrs-full

StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9

text

label

Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9

Disclosure: Expiry date 2023-01-01 IFRS 4.39D a

documentation

The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.

ifrs-full

StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation

text

label

Statement that investment entity is required to apply exception from consolidation

Disclosure: IFRS 12.19A

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

Disclosure: IAS 27.16A

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

Disclosure: IFRS 16.60

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

Disclosure: IFRS 16.60

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

Disclosure: IFRS 16.60A a

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

Disclosure: IFRS 16.C13

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

Disclosure: IFRS 15.129

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

Disclosure: IFRS 15.129

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

Disclosure: IFRS 14.30 b

documentation

The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]

ifrs-full

StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

text

label

Statement that regulatory deferral account balance is no longer fully recoverable or reversible

Disclosure: IFRS 14.36

documentation

The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets

text

label

Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets

Common practice: IFRS 13.93 c

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

Common practice: IFRS 13.93 c

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

Common practice: IFRS 13.93 c

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

Common practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)

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

Common practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)

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

Common practice: IFRS 13.93 c, Common practice: IFRS 13.93 e (iv)

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

Disclosure: IAS 16.80A, Disclosure: IAS 27.18I, Disclosure: IAS 38.130I, Disclosure: IFRS 10.C6B, Disclosure: IFRS 11.C13B, Disclosure: Effective 2023-01-01 IFRS 17.C27

documentation

The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.

ifrs-full

StatutoryReserve

X instant, credit

label

Statutory reserve

Common practice: IAS 1.55

documentation

A component of equity representing reserves created based on legal requirements.

ifrs-full

StatutoryReserveMember

member

label

Statutory reserve [member]

Common practice: IAS 1.108

documentation

This member stands for a component of equity representing reserves created based on legal requirements.

ifrs-full

StructuredDebtAmountContributedToFairValueOfPlanAssets

X instant, debit

label

Structured debt, amount contributed to fair value of plan assets

Example: IAS 19.142 h

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 [member]]

ifrs-full

StructuredDebtPercentageContributedToFairValueOfPlanAssets

X.XX instant

label

Structured debt, percentage contributed to fair value of plan assets

Common practice: IAS 19.142 h

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 [member]] [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

X instant, credit

label

Subordinated liabilities

Common practice: IAS 1.55

documentation

The amount of liabilities that are subordinate to other liabilities with respect to claims.

totalLabel

Total subordinated liabilities

ifrs-full

SubordinatedLiabilitiesAbstract

label

Subordinated liabilities [abstract]

ifrs-full

SubscriptionCirculationRevenue

X duration, credit

label

Subscription circulation revenue

Common practice: IAS 1.112 c

documentation

The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]

ifrs-full

SubsequentRecognitionOfDeferredTaxAssetsGoodwill

(X) duration, credit

label

Subsequent recognition of deferred tax assets, goodwill

Disclosure: IFRS 3.B67 d (iii)

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; Business combinations [member]]

negatedLabel

Subsequent recognition of deferred tax assets, goodwill

ifrs-full

SubsidiariesMember

member

label

Subsidiaries [member]

Disclosure: IAS 24.19 c, Disclosure: IAS 27.16 b, Disclosure: IAS 27.17 b, Disclosure: IFRS 12.B4 a

documentation

This member stands for entities that are controlled by another entity.

ifrs-full

SubsidiariesWithMaterialNoncontrollingInterestsMember

member

label

Subsidiaries with material non-controlling interests [member]

Disclosure: IFRS 12.12

documentation

This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]

ifrs-full

SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital

text

label

Summary quantitative data about what entity manages as capital

Disclosure: IAS 1.135 b

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]

Disclosure: IFRS 7.34 a

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: Financial instruments, class [member]; Key management personnel of entity or parent [member]]

ifrs-full

SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments

text

label

Summary quantitative data about puttable financial instruments classified as equity instruments

Disclosure: IAS 1.136A a

documentation

Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]

ifrs-full

SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

label

Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]

Disclosure: Effective 2023-01-01 IFRS 17.125 a

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

SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

X duration

label

Support provided to structured entity without having contractual obligation to do so

Disclosure: IFRS 12.15 a, Disclosure: IFRS 12.30 a

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: Subsidiaries [member]; Unconsolidated structured entities [member]]

commentaryGuidance

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

ifrs-full

SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

X duration

label

Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

Disclosure: IFRS 12.19E a

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]; Subsidiaries [member]]

commentaryGuidance

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

ifrs-full

SurplusDeficitInPlan

X instant, debit

label

Surplus (deficit) in plan

Common practice: IAS 19.57 a

documentation

The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]

netLabel

Net surplus (deficit) in plan

ifrs-full

SurplusDeficitInPlanAbstract

label

Surplus (deficit) in plan [abstract]

ifrs-full

SwapContractMember

member

label

Swap contract [member]

Common practice: IAS 1.112 c

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

X instant, debit

label

Tangible exploration and evaluation assets

Disclosure: IFRS 6.25

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]

Disclosure: IFRS 6.25

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]

Disclosure: IFRS 14.34

documentation

This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]

ifrs-full

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

(X) 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

Example: IAS 12.80 e

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]]

negatedLabel

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense

ifrs-full

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense

(X) 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

Example: IAS 12.80 f

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]]

negatedLabel

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense

ifrs-full

TaxContingentLiabilityMember

member

label

Tax contingent liability [member]

Common practice: IAS 37.88

documentation

This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]

ifrs-full

TaxEffectFromChangeInTaxRate

X duration, debit

label

Tax effect from change in tax rate

Disclosure: IAS 12.81 c (i)

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

X duration, debit

label

Tax effect of expense not deductible in determining taxable profit (tax loss)

Disclosure: IAS 12.81 c (i)

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

X duration, debit

label

Tax effect of foreign tax rates

Disclosure: IAS 12.81 c (i)

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

X duration, debit

label

Tax effect of impairment of goodwill

Common practice: IAS 12.81 c (i)

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

(X) duration, credit

label

Tax effect of revenues exempt from taxation

Disclosure: IAS 12.81 c (i)

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]

negatedLabel

Tax effect of revenues exempt from taxation

ifrs-full

TaxEffectOfTaxLosses

X duration, debit

label

Tax effect of tax losses

Disclosure: IAS 12.81 c (i)

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

X duration, debit

label

Tax expense (income) at applicable tax rate

Disclosure: IAS 12.81 c (i)

documentation

The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]

ifrs-full

TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss

X duration, debit

label

Tax expense (income) relating to changes in accounting policies and errors included in profit or loss

Example: IAS 12.80 h

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

X duration, debit

label

Tax expense other than income tax expense

Common practice: IAS 1.85

documentation

The amount of tax expense exclusive of income tax expense.

ifrs-full

TaxExpenseRelatingToGainLossOnDiscontinuance

X duration, debit

label

Tax expense (income) relating to gain (loss) on discontinuance

Disclosure: IAS 12.81 h (i), Disclosure: IFRS 5.33 b (iv)

documentation

The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]

ifrs-full

TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations

X duration, debit

label

Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations

Disclosure: IAS 12.81 h (ii), Disclosure: IFRS 5.33 b (ii)

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

X.XX duration

label

Tax rate effect from change in tax rate

Disclosure: IAS 12.81 c (ii)

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

X.XX duration

label

Tax rate effect of adjustments for current tax of prior periods

Common practice: IAS 12.81 c (ii)

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

X.XX duration

label

Tax rate effect of expense not deductible in determining taxable profit (tax loss)

Disclosure: IAS 12.81 c (ii)

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

X.XX duration

label

Tax rate effect of foreign tax rates

Disclosure: IAS 12.81 c (ii)

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

X.XX duration

label

Tax rate effect of impairment of goodwill

Common practice: IAS 12.81 c (ii)

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

(X.XX) duration

label

Tax rate effect of revenues exempt from taxation

Disclosure: IAS 12.81 c (ii)

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]

negatedLabel

Tax rate effect of revenues exempt from taxation

ifrs-full

TaxRateEffectOfTaxLosses

X.XX duration

label

Tax rate effect of tax losses

Disclosure: IAS 12.81 c (ii)

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]

Common practice: IAS 38.119

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

X instant, debit

label

Technology-based intangible assets recognised as of acquisition date

Common practice: IFRS 3.B64 i

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]; Business combinations [member]]

ifrs-full

TemporaryDifferenceMember

member

label

Temporary differences [member]

Disclosure: IAS 12.81 g

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

X 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

Disclosure: IAS 12.81 f

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: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]

commentaryGuidance

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

ifrs-full

TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis

axis

label

Temporary difference, unused tax losses and unused tax credits [axis]

Disclosure: IAS 12.81 g

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

TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

member [default]

label

Temporary difference, unused tax losses and unused tax credits [member]

Disclosure: IAS 12.81 g

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

X duration, debit

label

Termination benefits expense

Common practice: IAS 19.171

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

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]

Example: IFRS 15.B89 d

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

Disclosure: IFRIC 2.13

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]

Example: IFRS 15.B89 f

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

TimingOfTransferOfGoodsOrServicesMember

member [default]

label

Timing of transfer of goods or services [member]

Example: IFRS 15.B89 f

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

Disclosure: IAS 8.28 a

documentation

The title of an initially applied IFRS. [Refer: IFRSs [member]]

ifrs-full

TitleOfNewIFRS

text

label

Title of new IFRS

Example: IAS 8.31 a

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]

Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: IFRS 2.45 d, Common practice: IFRS 7.7

documentation

This member stands for top of a range.

ifrs-full

TradeAndOtherCurrentPayables

X instant, credit

label

Trade and other current payables

Disclosure: IAS 1.54 k

documentation

The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]

totalLabel

Total trade and other current payables

ifrs-full

TradeAndOtherCurrentPayablesAbstract

label

Trade and other current payables [abstract]

ifrs-full

TradeAndOtherCurrentPayablesToRelatedParties

X instant, credit

label

Current payables to related parties

Common practice: IAS 1.78

documentation

The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]

ifrs-full

TradeAndOtherCurrentPayablesToTradeSuppliers

X instant, credit

label

Current trade payables

Example: IAS 1.70, Common practice: IAS 1.78

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

X instant, debit

label

Trade and other current receivables

Disclosure: IAS 1.54 h, Disclosure: IAS 1.78 b

documentation

The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]

totalLabel

Total trade and other current receivables

ifrs-full

TradeAndOtherCurrentReceivablesAbstract

label

Trade and other current receivables [abstract]

ifrs-full

TradeAndOtherCurrentReceivablesDueFromRelatedParties

X instant, debit

label

Current receivables due from related parties

Example: IAS 1.78 b

documentation

The amount of current receivables due from related parties. [Refer: Related parties [member]]

ifrs-full

TradeAndOtherPayables

X instant, credit

label

Trade and other payables

Disclosure: IAS 1.54 k

documentation

The amount of trade payables and other payables. [Refer: Trade payables; Other payables]

totalLabel

Total trade and other payables

ifrs-full

TradeAndOtherPayablesAbstract

label

Trade and other payables [abstract]

ifrs-full

TradeAndOtherPayablesRecognisedAsOfAcquisitionDate

(X) instant, credit

label

Trade and other payables recognised as of acquisition date

Common practice: IFRS 3.B64 i

documentation

The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]

negatedLabel

Trade and other payables recognised as of acquisition date

ifrs-full

TradeAndOtherPayablesToRelatedParties

X instant, credit

label

Payables to related parties

Common practice: IAS 1.78

documentation

The amount of payables due to related parties. [Refer: Related parties [member]]

ifrs-full

TradeAndOtherPayablesToTradeSuppliers

X instant, credit

label

Trade payables

Common practice: IAS 1.78

documentation

The amount of payment due to suppliers for goods and services used in the entity's business.

ifrs-full

TradeAndOtherPayablesUndiscountedCashFlows

X instant, credit

label

Trade and other payables, undiscounted cash flows

Example: IFRS 7.B11D, Example: IFRS 7.IG31A

documentation

The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]

ifrs-full

TradeAndOtherReceivables

X instant, debit

label

Trade and other receivables

Disclosure: IAS 1.54 h, Disclosure: IAS 1.78 b

documentation

The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]

totalLabel

Total trade and other receivables

ifrs-full

TradeAndOtherReceivablesAbstract

label

Trade and other receivables [abstract]

ifrs-full

TradeAndOtherReceivablesDueFromRelatedParties

X instant, debit

label

Receivables due from related parties

Example: IAS 1.78 b

documentation

The amount of receivables due from related parties. [Refer: Related parties [member]]

ifrs-full

TradeReceivables

X instant, debit

label

Trade receivables

Example: IAS 1.78 b

documentation

The amount due from customers for goods and services sold.

ifrs-full

TradeReceivablesMember

member

label

Trade receivables [member]

Common practice: IAS 1.112 c, Disclosure: IFRS 7.35H b (iii), Disclosure: IFRS 7.35M b (iii), Example: IFRS 7.35N

documentation

This member stands for trade receivables. [Refer: Trade receivables]

ifrs-full

TradingEquitySecuritiesMember

member

label

Trading equity securities [member]

Example: IFRS 13.94, Example: IFRS 13.IE60

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

X duration, credit

label

Trading income (expense)

Common practice: IAS 1.85

documentation

The amount of income (expense) relating to trading assets and liabilities.

totalLabel

Total trading income (expense)

ifrs-full

TradingIncomeExpenseAbstract

label

Trading income (expense) [abstract]

ifrs-full

TradingIncomeExpenseOnDebtInstruments

X duration, credit

label

Trading income (expense) on debt instruments

Common practice: IAS 1.112 c

documentation

The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]

ifrs-full

TradingIncomeExpenseOnDerivativeFinancialInstruments

X duration, credit

label

Trading income (expense) on derivative financial instruments

Common practice: IAS 1.112 c

documentation

The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]

ifrs-full

TradingIncomeExpenseOnEquityInstruments

X duration, credit

label

Trading income (expense) on equity instruments

Common practice: IAS 1.112 c

documentation

The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]

ifrs-full

TradingIncomeExpenseOnForeignExchangeContracts

X duration, credit

label

Trading income (expense) on foreign exchange contracts

Common practice: IAS 1.112 c

documentation

The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]

ifrs-full

TradingSecuritiesMember

member

label

Trading securities [member]

Example: IFRS 7.6, Example: IFRS 7.IG40B

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: Financial instruments, class [member]]

ifrs-full

TransactionPriceAllocatedToRemainingPerformanceObligations

X instant, credit

label

Transaction price allocated to remaining performance obligations

Disclosure: IFRS 15.120 a

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 [member]]

ifrs-full

TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis

axis

label

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]

Disclosure: IFRS 3.B64 l

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

TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember

member [default]

label

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]

Disclosure: IFRS 3.B64 l

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: Business combinations [member]]

ifrs-full

TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition

X duration

label

Transfer between financial liabilities and equity attributable to change in redemption prohibition

Disclosure: IFRIC 2.13

documentation

The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.

ifrs-full

TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty

X duration, debit

label

Transfer from investment property under construction or development, investment property

Common practice: IAS 40.76, Common practice: IAS 40.79 d

documentation

The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]

ifrs-full

TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty

X duration, debit

label

Transfer from (to) inventories and owner-occupied property, investment property

Disclosure: IAS 40.76 f, Disclosure: IAS 40.79 d (vii)

documentation

The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]

ifrs-full

TransfersFromToOtherRetirementBenefitPlans

X duration, credit

label

Transfers from (to) other retirement benefit plans

Disclosure: IAS 26.35 b (x)

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

X duration, debit

label

Transfers into Level 3 of fair value hierarchy, assets

Disclosure: IFRS 13.93 e (iv)

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

X duration, credit

label

Transfers into Level 3 of fair value hierarchy, entity's own equity instruments

Disclosure: IFRS 13.93 e (iv)

documentation

The amount of transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]

ifrs-full

TransfersIntoLevel3OfFairValueHierarchyLiabilities

X duration, credit

label

Transfers into Level 3 of fair value hierarchy, liabilities

Disclosure: IFRS 13.93 e (iv)

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

X duration

label

Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income

Disclosure: IFRS 7.10 c

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

X duration

label

Transfers of research and development from entity, related party transactions

Example: IAS 24.21 e

documentation

The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions

X duration

label

Transfers of research and development to entity, related party transactions

Example: IAS 24.21 e

documentation

The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

X duration

label

Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period

Disclosure: IFRS 13.93 c

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]]

commentaryGuidance

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

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

X 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

Disclosure: IFRS 13.93 c

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: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

commentaryGuidance

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

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

X duration

label

Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period

Disclosure: IFRS 13.93 c

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]]

commentaryGuidance

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

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

X duration

label

Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period

Disclosure: IFRS 13.93 c

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]]

commentaryGuidance

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

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

X 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

Disclosure: IFRS 13.93 c

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: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

commentaryGuidance

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

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

X duration

label

Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period

Disclosure: IFRS 13.93 c

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]]

commentaryGuidance

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

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyAssets

(X) duration, credit

label

Transfers out of Level 3 of fair value hierarchy, assets

Disclosure: IFRS 13.93 e (iv)

documentation

The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

negatedLabel

Transfers out of Level 3 of fair value hierarchy, assets

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

(X) duration, debit

label

Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

Disclosure: IFRS 13.93 e (iv)

documentation

The amount of transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]

negatedLabel

Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyLiabilities

(X) duration, debit

label

Transfers out of Level 3 of fair value hierarchy, liabilities

Disclosure: IFRS 13.93 e (iv)

documentation

The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

negatedLabel

Transfers out of Level 3 of fair value hierarchy, liabilities

ifrs-full

TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions

X duration

label

Transfers under finance agreements from entity, related party transactions

Example: IAS 24.21 g

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: Related parties [member]]

commentaryGuidance

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

ifrs-full

TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions

X duration

label

Transfers under finance agreements to entity, related party transactions

Example: IAS 24.21 g

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: Related parties [member]]

commentaryGuidance

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

ifrs-full

TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions

X duration

label

Transfers under licence agreements from entity, related party transactions

Example: IAS 24.21 f

documentation

The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions

X duration

label

Transfers under licence agreements to entity, related party transactions

Example: IAS 24.21 f

documentation

The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]

commentaryGuidance

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

ifrs-full

TransportationExpense

X duration, debit

label

Transportation expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from transportation services.

ifrs-full

TravelExpense

X duration, debit

label

Travel expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from travel.

ifrs-full

TreasuryShares

(X) instant, debit

label

Treasury shares

Example: IAS 1.78 e, Disclosure: IAS 32.34

documentation

An entity’s own equity instruments, held by the entity or other members of the consolidated group.

negatedLabel

Treasury shares

ifrs-full

TreasurySharesMember

member

label

Treasury shares [member]

Disclosure: IAS 1.106

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]

Disclosure: IFRS 7.35H a, Disclosure: IFRS 7.35M a

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 [member]; Lifetime expected credit losses [member]]

ifrs-full

TwoYearsBeforeReportingYearMember

member

label

Two years before reporting year [member]

Disclosure: Effective 2023-01-01 IFRS 17.130

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]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

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

TypeOfMeasurementOfExpectedCreditLossesMember

member [default]

label

Type of measurement of expected credit losses [member]

Disclosure: IFRS 7.35H, Disclosure: IFRS 7.35M

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

TypesOfContractsAxis

axis

label

Types of contracts [axis]

Example: IFRS 15.B89 d, Example: Effective 2023-01-01 IFRS 17.96 a

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

TypesOfContractsMember

member [default]

label

Types of contracts [member]

Example: IFRS 15.B89 d, Example: Effective 2023-01-01 IFRS 17.96 a

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]

Example: IFRS 15.B89 c

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

TypesOfCustomersMember

member [default]

label

Types of customers [member]

Example: IFRS 15.B89 c

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]

Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52

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

TypesOfFinancialLiabilitiesAxis

axis

label

Types of financial liabilities [axis]

Disclosure: IFRS 7.B51, Disclosure: IFRS 7.B52

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

TypesOfHedgesAxis

axis

label

Types of hedges [axis]

Disclosure: Expiry date 2023-01-01 IFRS 7.22, Disclosure: IFRS 7.24A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C

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

TypesOfHedgesMember

member [default]

label

Hedges [member]

Disclosure: Expiry date 2023-01-01 IFRS 7.22, Disclosure: IFRS 7.24A, Disclosure: IFRS 7.24B, Disclosure: IFRS 7.24C

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

TypesOfInstrumentMember

member [default]

label

Types of instrument [member]

Example: IFRS 7.B33

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

TypesOfInsuranceContractsAxis

axis

label

Types of insurance contracts [axis]

Common practice: Expiry date 2023-01-01 IFRS 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

TypesOfInterestRatesAxis

axis

label

Types of interest rates [axis]

Common practice: IFRS 7.39

documentation

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

ifrs-full

TypesOfInvestmentPropertyAxis

axis

label

Types of investment property [axis]

Common practice: IAS 1.112 c

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

TypesOfRateregulatedActivitiesAxis

axis

label

Types of rate-regulated activities [axis]

Disclosure: IFRS 14.30, Disclosure: IFRS 14.33

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

TypesOfRisksAxis

axis

label

Types of risks [axis]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a, Disclosure: IFRS 7.21C, Disclosure: IFRS 7.33, Disclosure: IFRS 7.34

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

TypesOfRisksMember

member [default]

label

Risks [member]

Disclosure: Effective 2023-01-01 IFRS 17.124, Disclosure: Effective 2023-01-01 IFRS 17.125, Disclosure: Effective 2023-01-01 IFRS 17.127, Disclosure: Effective 2023-01-01 IFRS 17.128 a, Disclosure: IFRS 7.21C, Disclosure: IFRS 7.33, Disclosure: IFRS 7.34

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]

Disclosure: IFRS 2.45

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

TypesOfTransferMember

member [default]

label

Types of transfer [member]

Example: IFRS 7.B33

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

UMTSLicencesMember

member

label

UMTS licences [member]

Common practice: IAS 38.119

documentation

This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]

ifrs-full

UnallocatedAmountsMember

member

label

Unallocated amounts [member]

Example: IFRS 8.28, Example: IFRS 8.IG4

documentation

This member stands for items that have not been allocated to operating segments.

ifrs-full

UnallocatedGoodwill

X instant, debit

label

Unallocated goodwill

Disclosure: IAS 36.133

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; Cash-generating units [member]; Business combinations [member]]

ifrs-full

UnconsolidatedStructuredEntitiesAxis

axis

label

Unconsolidated structured entities [axis]

Disclosure: IFRS 12.B4 e

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]

Disclosure: IFRS 12.19F

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

UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember

member [default]

label

Unconsolidated structured entities controlled by investment entity [member]

Disclosure: IFRS 12.19F

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]; Unconsolidated structured entities [member]]

ifrs-full

UnconsolidatedStructuredEntitiesMember

member

label

Unconsolidated structured entities [member]

Disclosure: IFRS 12.B4 e

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]

Disclosure: IFRS 12.19B

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]

Disclosure: IFRS 12.19C

documentation

This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

ifrs-full

UnconsolidatedSubsidiariesMember

member

label

Unconsolidated subsidiaries [member]

Disclosure: IFRS 12.19B

documentation

This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]

ifrs-full

UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember

member

label

Unconsolidated subsidiaries that investment entity controls directly [member]

Disclosure: IFRS 12.19B

documentation

This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

ifrs-full

UndatedSubordinatedLiabilities

X instant, credit

label

Undated subordinated liabilities

Common practice: IAS 1.112 c

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]

Common practice: IAS 1.112 c

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

UnderlyingEquityInstrumentMember

member [default]

label

Underlying equity instrument [member]

Common practice: IAS 1.112 c

documentation

This member represents the standard value for the ‘Underlying equity instrument and depositary receipts’ axis if no other member is used.

ifrs-full

UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets

X instant, credit

label

Undiscounted cash outflow required to repurchase derecognised financial assets

Disclosure: IFRS 7.42E d

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

X duration, credit

label

Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised

Disclosure: IFRS 7.35H c

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

X instant, debit

label

Undiscounted finance lease payments to be received

Disclosure: IFRS 16.94

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

X instant, debit

label

Undiscounted operating lease payments to be received

Disclosure: IFRS 16.97

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

X instant, credit

label

Undrawn borrowing facilities

Example: IAS 7.50 a

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

(X) instant, credit

label

Unearned finance income relating to finance lease payments receivable

Disclosure: IFRS 16.94

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]

negatedLabel

Unearned finance income relating to finance lease payments receivable

ifrs-full

UnearnedPremiums

X instant, credit

label

Unearned premiums

Example: Expiry date 2023-01-01 IFRS 4.37 b, Example: Expiry date 2023-01-01 IFRS 4.IG22 a

documentation

The amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]

ifrs-full

UnobservableInputsAxis

axis

label

Unobservable inputs [axis]

Disclosure: IFRS 13.93 d, Common practice: IFRS 13.93 h

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

UnobservableInputsMember

member [default]

label

Unobservable inputs [member]

Disclosure: IFRS 13.93 d, Common practice: IFRS 13.93 h

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

X instant

label

Unrated credit exposures

Example: Expiry date 2023-01-01 IFRS 7.36 c, Example: Expiry date 2023-01-01 IFRS 7.IG24 c

documentation

The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]

commentaryGuidance

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

ifrs-full

UnrealisedForeignExchangeGainsLossesMember

member

label

Unrealised foreign exchange gains (losses) [member]

Common practice: IAS 12.81 g

documentation

This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.

ifrs-full

UnrecognisedShareOfLossesOfAssociates

X duration, debit

label

Unrecognised share of losses of associates

Disclosure: IFRS 12.22 c

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: Associates [member]]

ifrs-full

UnrecognisedShareOfLossesOfJointVentures

X duration, debit

label

Unrecognised share of losses of joint ventures

Disclosure: IFRS 12.22 c

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: Joint ventures [member]]

ifrs-full

UnsecuredBankLoansReceived

X instant, credit

label

Unsecured bank loans received

Common practice: IAS 1.112 c

documentation

The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]

ifrs-full

UnusedProvisionReversedOtherProvisions

(X) duration, debit

label

Unused provision reversed, other provisions

Disclosure: IAS 37.84 d

documentation

The amount reversed for unused other provisions. [Refer: Other provisions]

negatedLabel

Unused provision reversed, other provisions

ifrs-full

UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised

X instant

label

Unused tax credits for which no deferred tax asset recognised

Disclosure: IAS 12.81 e

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]]

commentaryGuidance

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

ifrs-full

UnusedTaxCreditsMember

member

label

Unused tax credits [member]

Disclosure: IAS 12.81 g

documentation

This member stands for tax credits that have been received and are carried forward for use against future taxable profit.

ifrs-full

UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised

X instant

label

Unused tax losses for which no deferred tax asset recognised

Disclosure: IAS 12.81 e

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]]

commentaryGuidance

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

ifrs-full

UnusedTaxLossesMember

member

label

Unused tax losses [member]

Disclosure: IAS 12.81 g

documentation

This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost

DUR

label

Useful life measured as period of time, biological assets, at cost

Disclosure: IAS 41.54 e

documentation

The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill

DUR

label

Useful life measured as period of time, intangible assets other than goodwill

Disclosure: IAS 38.118 a

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

DUR

label

Useful life measured as period of time, investment property, cost model

Disclosure: IAS 40.79 b

documentation

The useful life, measured as period of time, used for investment property. [Refer: Investment property]

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment

DUR

label

Useful life measured as period of time, property, plant and equipment

Disclosure: IAS 16.73 c

documentation

The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost

X.XX duration

label

Useful life measured in production or other similar units, biological assets, at cost

Disclosure: IAS 41.54 e

documentation

The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill

X.XX duration

label

Useful life measured in production or other similar units, intangible assets other than goodwill

Disclosure: IAS 38.118 a

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

X.XX duration

label

Useful life measured in production or other similar units, property, plant and equipment

Disclosure: IAS 16.73 c

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

(X) duration, debit

label

Utilisation, allowance account for credit losses of financial assets

Common practice: Expiry date 2023-01-01 IFRS 7.16

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]

negatedLabel

Utilisation, allowance account for credit losses of financial assets

ifrs-full

UtilitiesExpense

X duration, debit

label

Utilities expense

Common practice: IAS 1.112 c

documentation

The amount of expense arising from purchased utilities.

ifrs-full

ValuationTechniquesMember

member [default]

label

Valuation techniques [member]

Disclosure: IFRS 13.93 d

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

ValuationTechniquesUsedInFairValueMeasurementAxis

axis

label

Valuation techniques used in fair value measurement [axis]

Disclosure: IFRS 13.93 d

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

ValueAddedTaxPayables

X instant, credit

label

Value added tax payables

Common practice: IAS 1.78

documentation

The amount of payables related to a value added tax.

ifrs-full

ValueAddedTaxReceivables

X instant, debit

label

Value added tax receivables

Common practice: IAS 1.78 b

documentation

The amount of receivables related to a value added tax.

ifrs-full

ValueAtRisk

X instant

label

Value at risk

Common practice: IFRS 7.41

documentation

The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.

commentaryGuidance

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

ifrs-full

ValueOfBusinessAcquiredMember

member

label

Value of business acquired [member]

Common practice: IAS 38.119

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: Business combinations [member]]

ifrs-full

Vehicles

X instant, debit

label

Vehicles

Common practice: IAS 16.37

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]

totalLabel

Total vehicles

ifrs-full

VehiclesAbstract

label

Vehicles [abstract]

ifrs-full

VehiclesMember

member

label

Vehicles [member]

Common practice: IAS 16.37

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]

Disclosure: IAS 8.29

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

VoluntaryChangesInAccountingPolicyMember

member [default]

label

Voluntary changes in accounting policy [member]

Disclosure: IAS 8.29

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

X duration, debit

label

Wages and salaries

Common practice: IAS 19.9

documentation

A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]

ifrs-full

WarrantLiability

X instant, credit

label

Warrant liability

Common practice: IAS 1.55

documentation

The amount of warrant liabilities.

ifrs-full

WarrantReserve

X instant, credit

label

Warrant reserve

Common practice: IAS 1.78 e

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]

Common practice: IAS 1.108

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

WarrantyContingentLiabilityMember

member

label

Warranty contingent liability [member]

Example: IAS 37.88

documentation

This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]

ifrs-full

WarrantyProvision

X instant, credit

label

Warranty provision

Example: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87

documentation

The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]

totalLabel

Total warranty provision

ifrs-full

WarrantyProvisionAbstract

label

Warranty provision [abstract]

ifrs-full

WarrantyProvisionMember

member

label

Warranty provision [member]

Example: IAS 37 -, Example: 1 Warranties, Example: IAS 37.87

documentation

This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]

ifrs-full

WeightedAverageCostOfCapitalMeasurementInputMember

member

label

Weighted average cost of capital, measurement input [member]

Example: IFRS 13.93 d, Example: IFRS 13.IE63

documentation

This member stands for the weighted average cost of capital used as a measurement input.

ifrs-full

WeightedAverageDurationOfDefinedBenefitObligation2019

DUR

label

Weighted average duration of defined benefit obligation

Disclosure: IAS 19.147 c

documentation

The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019

X.XX instant

label

Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of other equity instruments expired in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of other equity instruments granted in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019

X.XX instant

label

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement

Common practice: IFRS 2.45

documentation

The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]

periodStartLabel

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period

periodEndLabel

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019

X.XX instant

label

Weighted average exercise price of share options exercisable in share-based payment arrangement

Disclosure: IFRS 2.45 b (vii)

documentation

The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of share options exercised in share-based payment arrangement

Disclosure: IFRS 2.45 b (iv)

documentation

The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of share options expired in share-based payment arrangement

Disclosure: IFRS 2.45 b (v)

documentation

The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of share options forfeited in share-based payment arrangement

Disclosure: IFRS 2.45 b (iii)

documentation

The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

X.XX duration

label

Weighted average exercise price of share options granted in share-based payment arrangement

Disclosure: IFRS 2.45 b (ii)

documentation

The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019

X.XX duration

label

Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise

Disclosure: IFRS 2.45 c

documentation

The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

X.XX instant

label

Weighted average exercise price of share options outstanding in share-based payment arrangement

Disclosure: IFRS 2.45 b (i), Disclosure: IFRS 2.45 b (vi)

documentation

The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]

periodStartLabel

Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period

periodEndLabel

Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period

ifrs-full

WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted

X instant, credit

label

Weighted average fair value at measurement date, other equity instruments granted

Disclosure: IFRS 2.47 b

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

X instant, credit

label

Weighted average fair value at measurement date, share options granted

Disclosure: IFRS 2.47 a

documentation

The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16

X.XX instant

label

Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16

Disclosure: IFRS 16.C12 a

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]

Example: IFRS 13.B6, Example: IFRS 13.IE63, Disclosure: IFRS 14.33 b, Disclosure: Effective 2023-01-01 IFRS 17.120, Common practice: IFRS 7.7

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

Common practice: IAS 33.A14

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

Common practice: IAS 33.A14

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

DUR

label

Weighted average remaining contractual life of outstanding share options

Disclosure: IFRS 2.45 d

documentation

The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageSharePrice2019

X.XX duration

label

Weighted average share price

Disclosure: IFRS 2.45 c

documentation

The weighted average share price. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageSharePriceShareOptionsGranted2019

X.XX duration

label

Weighted average share price, share options granted

Disclosure: IFRS 2.47 a (i)

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

Disclosure: IAS 33.70 b

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]

Example: IAS 19.138 e

documentation

This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

WhollyUnfundedDefinedBenefitPlansMember

member

label

Wholly unfunded defined benefit plans [member]

Example: IAS 19.138 e

documentation

This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]

ifrs-full

WorkInProgress

X instant, debit

label

Current work in progress

Example: IAS 1.78 c, Common practice: IAS 2.37

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

X duration, debit

label

Write-downs (reversals of write-downs) of inventories

Disclosure: IAS 1.98 a

documentation

The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]

netLabel

Net write-downs (reversals of write-downs) of inventories

ifrs-full

WritedownsReversalsOfPropertyPlantAndEquipment

X duration

label

Write-downs (reversals of write-downs) of property, plant and equipment

Disclosure: IAS 1.98 a

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]

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.

netLabel

Net write-downs (reversals of write-downs) of 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]

Example: IFRS 7.B33, Example: IFRS 7.IG40B

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]

Disclosure: Effective 2023-01-01 IFRS 17.130

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

YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems

X.XX instant

label

Yield used to discount cash flows that do not vary based on returns on underlying items

Disclosure: Effective 2023-01-01 IFRS 17.120’

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.