Commission Delegated Regulation (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format

• CELEX: Delegated Regulation (EU) 2025/19
• Articles: 5

Article 1

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

(1)

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

(2)

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

(3)

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

‘3.

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

(4)

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

‘(f)

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

(5)

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

Article 2

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

Delegated Regulation (EU) 2019/815, as amended by this Regulation shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2025.

However, Delegated Regulation (EU) 2019/815 as amended by this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2025.

Schedules & Appendices

ANNEX I

ANNEX I

‘ANNEX I

Legend for the tables of Annexes II, IV and VI

DATA / ATTRIBUTE TYPE / PREFIX

DEFINITION

text block

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

text

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

yyyy-mm-dd

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

X

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

X.XX

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

shares

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

table

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

axis

denotes a dimensional property in a tabular structure

member

denotes a member of a dimension on an axis

guidance

denotes an element that supports browsing of taxonomy content

role

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

abstract

denotes a grouping element or a header

instant or duration

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

credit or debit

denotes the “natural” balance of the disclosure

esef_cor

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

esef_all

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

esma_technical

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

ifrs-full

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

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

’

ANNEX II

ANNEX II

‘ANNEX II

Mandatory markups

1.

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

2.

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

Table

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

Label

Type

References to IFRSs

Name of reporting entity or other means of identification

text

IAS 1 51 a

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

text

IAS 1 51 a

Domicile of entity

text

IAS 1 138 a

Legal form of entity

text

IAS 1 138 a

Country of incorporation

text

IAS 1 138 a

Address of entity’s registered office

text

IAS 1 138 a

Principal place of business

text

IAS 1 138 a

Description of nature of entity’s operations and principal activities

text

IAS 1 138 b

Name of parent entity

text

IAS 1 138 c, IAS 24 13

Name of ultimate parent of group

text

IAS 24 13, IAS 1 138 c

Length of life of limited life entity

text

IAS 1 138 d

Statement of IFRS compliance [text block]

text block

IAS 1 16

Explanation of departure from IFRS

text

IAS 1 20 b, IAS 1 20 c

Explanation of financial effect of departure from IFRS

text

IAS 1 20 d

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

text block

IAS 1 25

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

text

IAS 1 25

Explanation of why entity not regarded as going concern

text

IAS 1 25

Description of reason for using longer or shorter reporting period

text

IAS 1 36 a

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

text

IAS 1 36 b

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1 41

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

text

IFRIC 14 10, IAS 1 125

Dividends recognised as distributions to owners per share

X duration

IAS 1 107

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

X duration

IAS 10 13, IAS 1 137

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

X.XX duration

IAS 1 137 a

Disclosure of accounting judgements and estimates [text block]

text block

IAS 1.10 e Common practice

Disclosure of accrued expenses and other liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of allowance for credit losses [text block]

text block

IAS 1.10 e Common practice

Disclosure of associates [text block]

text block

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

Disclosure of auditors’ remuneration [text block]

text block

IAS 1.10 e Common practice

Disclosure of authorisation of financial statements [text block]

text block

IAS 1.10 e Common practice

Disclosure of basis of consolidation [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

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

text block

IAS 41 – Disclosure

Disclosure of borrowing costs [text block]

text block

IAS 23 – Disclosure

Disclosure of borrowings [text block]

text block

IAS 1.10 e Common practice

Disclosure of business combinations [text block]

text block

IFRS 3 – Disclosures Disclosure

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

text block

IAS 1.10 e Common practice

Disclosure of cash and cash equivalents [text block]

text block

IAS 1.10 e Common practice

Disclosure of cash flow statement [text block]

text block

IAS 7 – Presentation of a statement of cash flows Disclosure

Disclosure of changes in accounting policies [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 8 – Accounting policies Disclosure

Disclosure of collateral [text block]

text block

IAS 1.10 e Common practice

Disclosure of claims and benefits paid [text block]

text block

IAS 1.10 e Common practice

Disclosure of commitments [text block]

text block

IAS 1.10 e Common practice

Disclosure of commitments and contingent liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of contingent liabilities [text block]

text block

IAS 37.86 Disclosure

Disclosure of cost of sales [text block]

text block

IAS 1.10 e Common practice

Disclosure of credit risk [text block]

text block

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

Disclosure of debt instruments [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of deferred income [text block]

text block

IAS 1.10 e Common practice

Disclosure of deferred taxes [text block]

text block

IAS 1.10 e Common practice

Disclosure of deposits from banks [text block]

text block

IAS 1.10 e Common practice

Disclosure of deposits from customers [text block]

text block

IAS 1.10 e Common practice

Disclosure of depreciation and amortisation expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of derivative financial instruments [text block]

text block

IAS 1.10 e Common practice

Disclosure of discontinued operations [text block]

text block

IAS 1.10 e Common practice

Disclosure of dividends [text block]

text block

IAS 1.10 e Common practice

Disclosure of earnings per share [text block]

text block

IAS 33 – Disclosure

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

text block

IAS 21 – Disclosure

Disclosure of employee benefits [text block]

text block

IAS 19 – Scope Disclosure

Disclosure of entity’s operating segments [text block]

text block

IFRS 8 – Disclosure

Disclosure of events after reporting period [text block]

text block

IAS 10 – Disclosure

Disclosure of expenses [text block]

text block

IAS 1.10 e Common practice

Disclosure of expenses by nature [text block]

text block

IAS 1.10 e Common practice

Disclosure of exploration and evaluation assets [text block]

text block

IFRS 6 – Disclosure

Disclosure of fair value measurement [text block]

text block

IFRS 13 – Disclosure

Disclosure of fair value of financial instruments [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of finance cost [text block]

text block

IAS 1.10 e Common practice

Disclosure of finance income (cost) [text block]

text block

IAS 1.10 e Common practice

Disclosure of finance income [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial assets held for trading [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial instruments [text block]

text block

IFRS 7 – Scope Disclosure

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

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of financial instruments held for trading [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial liabilities held for trading [text block]

text block

IAS 1.10 e Common practice

Disclosure of financial risk management [text block]

text block

IAS 1.10 e Common practice

Disclosure of first-time adoption [text block]

text block

IFRS 1 – Presentation and disclosure

Disclosure of general and administrative expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of general information about financial statements [text block]

text block

IAS 1.51 Disclosure

Disclosure of going concern [text block]

text block

IAS 1.10 e Common practice

Disclosure of goodwill [text block]

text block

IAS 1.10 e Common practice

Disclosure of government grants [text block]

text block

IAS 20 – Disclosure

Disclosure of information about hyperinflationary reporting [text block]

text block

IAS 29 – Disclosures Disclosure

Disclosure of impairment of assets [text block]

text block

IAS 36 – Disclosure

Disclosure of income tax [text block]

text block

IAS 12 – Disclosure

Disclosure of information about employees [text block]

text block

IAS 1.10 e Common practice

Disclosure of information about key management personnel [text block]

text block

IAS 1.10 e Common practice

Disclosure of insurance contracts [text block]

text block

IFRS 17 – Disclosure

Disclosure of insurance premium revenue [text block]

text block

IAS 1.10 e Common practice

Disclosure of intangible assets [text block]

text block

IAS 38 – Disclosure

Disclosure of intangible assets and goodwill [text block]

text block

IAS 1.10 e Common practice

Disclosure of interest expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of interest income [text block]

text block

IAS 1.10 e Common practice

Disclosure of interest income (expense) [text block]

text block

IAS 1.10 e Common practice

Disclosure of interests in other entities [text block]

text block

IFRS 12.1 Disclosure

Disclosure of information about interim financial reporting [text block]

text block

IAS 34 – Content of an interim financial report Disclosure

Disclosure of inventories [text block]

text block

IAS 2 – Disclosure

Disclosure of investment contracts liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of investment property [text block]

text block

IAS 40 – Disclosure

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

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of issued capital [text block]

text block

IAS 1.10 e Common practice

Disclosure of joint ventures [text block]

text block

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

Disclosure of lease prepayments [text block]

text block

IAS 1.10 e Common practice

Disclosure of leases [text block]

text block

IFRS 16 – Disclosure, IFRS 16 – Presentation Disclosure

Disclosure of liquidity risk [text block]

text block

IAS 1.10 e Common practice

Disclosure of loans and advances to banks [text block]

text block

IAS 1.10 e Common practice

Disclosure of loans and advances to customers [text block]

text block

IAS 1.10 e Common practice

Disclosure of market risk [text block]

text block

IAS 1.10 e Common practice

Disclosure of material accounting policy information [text block]

text block

IAS 1.117 Disclosure

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

text block

IAS 1.10 e Common practice

Disclosure of non-controlling interests [text block]

text block

IAS 1.10 e Common practice

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

text block

IFRS 5 – Presentation and disclosure

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

text block

IAS 1.10 e Common practice

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

text block

IAS 1.134 Disclosure

Disclosure of other assets [text block]

text block

IAS 1.10 e Common practice

Disclosure of other current assets [text block]

text block

IAS 1.10 e Common practice

Disclosure of other current liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of other liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of other non-current assets [text block]

text block

IAS 1.10 e Common practice

Disclosure of other non-current liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of other operating expense [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of other operating income [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 37 – Disclosure

Disclosure of prepayments and other assets [text block]

text block

IAS 1.10 e Common practice

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

text block

IAS 1.10 e Common practice

Disclosure of property, plant and equipment [text block]

text block

IAS 16 – Disclosure

Disclosure of provisions [text block]

text block

IAS 1.10 e Common practice

Disclosure of reclassification of financial instruments [text block]

text block

IAS 1.10 e Common practice

Disclosure of regulatory deferral accounts [text block]

text block

IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure

Disclosure of reinsurance [text block]

text block

IAS 1.10 e Common practice

Disclosure of related party [text block]

text block

IAS 24 – Disclosures Disclosure

Disclosure of repurchase and reverse repurchase agreements [text block]

text block

IAS 1.10 e Common practice

Disclosure of research and development expense [text block]

text block

IAS 1.10 e Common practice

Disclosure of reserves within equity [text block]

text block

IAS 1.79 b Disclosure

Disclosure of restricted cash and cash equivalents [text block]

text block

IAS 1.10 e Common practice

Disclosure of revenue [text block]

text block

IAS 1.10 e Common practice

Disclosure of revenue from contracts with customers [text block]

text block

IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure

Disclosure of information about separate financial statements [text block]

text block

IAS 27 – Disclosure, IFRS 12 – Objective Disclosure

Disclosure of service concession arrangements [text block]

text block

SIC 29 – Consensus Disclosure

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

text block

IAS 1.79 Disclosure

Disclosure of share-based payment arrangements [text block]

text block

IFRS 2.44 Disclosure

Disclosure of subordinated liabilities [text block]

text block

IAS 1.10 e Common practice

Disclosure of subsidiaries [text block]

text block

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

Disclosure of tax receivables and payables [text block]

text block

IAS 1.10 e Common practice

Disclosure of trade and other payables [text block]

text block

IAS 1.10 e Common practice

Disclosure of trade and other receivables [text block]

text block

IAS 1.10 e Common practice

Disclosure of trading income (expense) [text block]

text block

IAS 1.10 e Common practice

Disclosure of treasury shares [text block]

text block

IAS 1.10 e Common practice

Description of accounting policy for biological assets [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for borrowing costs [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for borrowings [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for business combinations [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for cash flows [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for collateral [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for depreciation expense [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 7.46 Disclosure

Description of accounting policy for discontinued operations [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for dividends [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for emission rights [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for employee benefits [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for exceptional items [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for expenses [text block]

text block

IAS 1.117 Common practice

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

text block

IFRS 6.24 a Disclosure

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for finance costs [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for financial assets [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for financial guarantees [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for financial instruments [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for financial liabilities [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for franchise fees [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for functional currency [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for goodwill [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for government grants [text block]

text block

IAS 20.39 a Disclosure

Description of accounting policy for hedging [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for income tax [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for investment property [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for issued capital [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for leases [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for measuring inventories [text block]

text block

IAS 2.36 a Disclosure

Description of accounting policy for mining assets [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for mining rights [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for programming assets [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for provisions [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IFRS 7.28 a Disclosure

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for reinsurance [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for segment reporting [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for stripping costs [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for subsidiaries [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for termination benefits [text block]

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

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

text block

IAS 1.117 Common practice

Description of accounting policy for treasury shares [text block]

text block

IAS 1.117 Common practice

Description of accounting policy for warrants [text block]

text block

IAS 1.117 Common practice

’

ANNEX III

ANNEX III

‘ANNEX VI

Schema of the core taxonomy

Table

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

Prefix

Element name/role URI

Element type and attributes

Label type

Label content

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

Member

label

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

IAS 10.22 g Example

documentation

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

ifrs-full

AccountingEstimatesAxis

Axis

label

Accounting estimates [axis]

IAS 8.39 Disclosure

documentation

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

ifrs-full

AccountingEstimatesDomain

Domain [default]

label

Accounting estimates [domain]

IAS 8.39 Disclosure

documentation

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

ifrs-full

AccountingPolicyDecisionToUseExceptionInIFRS1348Assets

True/False

label

Accounting policy decision to use exception in IFRS 13.48, assets

IFRS 13.96 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

True/False

label

Accounting policy decision to use exception in IFRS 13.48, liabilities

IFRS 13.96 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccountingProfit

Monetary, duration, credit

label

Accounting profit

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

documentation

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

ifrs-full

Accruals

Monetary, instant, credit

label

Accruals

IAS 1.78 Common practice

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilities

Monetary, instant, credit

label

Accruals and deferred income including contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total accruals and deferred income including contract liabilities

documentation

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

ifrs-full

AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract

label

Accruals and deferred income including contract liabilities [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

Monetary, instant, credit

label

Accruals classified as current

IAS 1.78 Common practice

documentation

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

ifrs-full

AccrualsClassifiedAsNoncurrent

Monetary, instant, credit

label

Accruals classified as non-current

IAS 1.78 Common practice

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssets

Monetary, instant, debit

label

Accrued income including contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total accrued income including contract assets

documentation

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

ifrs-full

AccruedIncomeIncludingContractAssetsAbstract

label

Accrued income including contract assets [abstract]

ifrs-full

AccruedIncomeOtherThanContractAssets

Monetary, instant, debit

label

Accrued income other than contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, instant, debit

label

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

IFRS 7.9 c Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

Monetary, instant

label

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

IFRS 7.9 d Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

Monetary, instant, credit

label

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

IFRS 7.10A a Disclosure, IFRS 7.10 a Disclosure

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, instant, debit

label

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

Expired 2023-01-01 IFRS 7.9 c Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

Monetary, instant

label

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

Expired 2023-01-01 IFRS 7.9 d Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

Member

label

Accumulated depreciation, amortisation and impairment [member]

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

documentation

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

ifrs-full

AccumulatedDepreciationAndAmortisationMember

Member

label

Accumulated depreciation and amortisation [member]

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

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

Monetary, instant, debit

label

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

IFRS 7.24B a (ii) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

Monetary, instant, credit

label

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

IFRS 7.24B a (ii) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

Monetary, instant, debit

label

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

IFRS 7.24B a (v) Disclosure

documentation

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

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

Monetary, instant, credit

label

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

IFRS 7.24B a (v) Disclosure

documentation

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

ifrs-full

AccumulatedImpairmentMember

Member

label

Accumulated impairment [member]

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

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncome

Monetary, instant, credit

label

Accumulated other comprehensive income

IAS 1.55 Common practice

totalLabel

Total accumulated other comprehensive income

documentation

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

ifrs-full

AccumulatedOtherComprehensiveIncomeAbstract

label

Accumulated other comprehensive income [abstract]

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

Member

label

Accumulated other comprehensive income [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

Monetary, instant, credit

label

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

IFRS 3.B64 p (i) Disclosure

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

Monetary, instant, credit

label

Consideration transferred, acquisition-date fair value

IFRS 3.B64 f Disclosure

totalLabel

Total consideration transferred, acquisition-date fair value

documentation

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

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

label

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

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration, debit

label

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

IFRS 3.B64 m Disclosure

documentation

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

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration, debit

label

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

IFRS 3.B64 m Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

Monetary, duration, debit

label

Acquisitions through business combinations, biological assets

IAS 41.50 e Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Acquisitions through business combinations, intangible assets and goodwill

IAS 38.118 e (i) Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Acquisitions through business combinations, intangible assets other than goodwill

IAS 38.118 e (i) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

Monetary, duration, debit

label

Acquisitions through business combinations, investment property

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

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

Monetary, duration, credit

label

Acquisitions through business combinations, other provisions

IAS 37.84 Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary, duration, debit

label

Acquisitions through business combinations, property, plant and equipment

IAS 16.73 e (iii) Disclosure

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AcquisitionsThroughBusinessCombinationsRightofuseAssets

Monetary, duration, debit

label

Acquisitions through business combinations, right-of-use assets

IAS 16.73 e Common practice

documentation

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

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, debit

label

Actual claims that arise from contracts within scope of IFRS 17

IFRS 17.130 Disclosure

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRates

Percent

label

Actuarial assumption of discount rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

Member

label

Actuarial assumption of discount rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

Percent

label

Actuarial assumption of expected rates of inflation

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

Member

label

Actuarial assumption of expected rates of inflation [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

Percent

label

Actuarial assumption of expected rates of pension increases

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

Member

label

Actuarial assumption of expected rates of pension increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

Percent

label

Actuarial assumption of expected rates of salary increases

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

Member

label

Actuarial assumption of expected rates of salary increases [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

Duration

label

Actuarial assumption of life expectancy after retirement

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

Member

label

Actuarial assumption of life expectancy after retirement [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

Percent

label

Actuarial assumption of medical cost trend rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

Member

label

Actuarial assumption of medical cost trend rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRates

Decimal, instant

label

Actuarial assumption of mortality rates

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

Member

label

Actuarial assumption of mortality rates [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAge2019

Duration

label

Actuarial assumption of retirement age

IAS 19.144 Common practice

documentation

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

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

Member

label

Actuarial assumption of retirement age [member]

IAS 19.145 Common practice

documentation

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

ifrs-full

ActuarialAssumptionsAxis

Axis

label

Actuarial assumptions [axis]

IAS 19.145 Disclosure

documentation

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

ifrs-full

ActuarialAssumptionsDomain

Domain [default]

label

Actuarial assumptions [domain]

IAS 19.145 Disclosure

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

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

IAS 19.141 c (ii) Disclosure

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

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

IAS 19.141 c (iii) Disclosure

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

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

IAS 19.141 c Common practice

negatedLabel

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

documentation

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

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

Monetary, instant, credit

label

Actuarial present value of promised retirement benefits

IAS 26.35 d Disclosure

documentation

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

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

Monetary, duration

label

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

Expired 2023-01-01 IFRS 7.16 Common practice

commentaryGuidance

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

documentation

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

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

label

Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

Text

label

Additional information about entity exposure to risk

IFRS 7.35 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

Text block

label

Additional information about insurance contracts [text block]

IFRS 17.94 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

Text

label

Additional information about nature and financial effect of business combination

IFRS 3.63 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

Text block

label

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

IFRS 12.B25 Disclosure

documentation

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

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

Text block

label

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

IFRS 2.52 Disclosure

documentation

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

ifrs-full

AdditionalInformationAbstract

label

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

Additional liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

totalLabel

Total additional liabilities, contingent liabilities recognised in business combination

documentation

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

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

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

ifrs-full

AdditionalPaidinCapital

Monetary, instant, credit

label

Additional paid-in capital

IAS 1.55 Common practice

documentation

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

ifrs-full

AdditionalPaidinCapitalMember

Member

label

Additional paid-in capital [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisions

Monetary, duration, credit

label

Additional provisions, other provisions

IAS 37.84 b Disclosure

totalLabel

Total additional provisions, other provisions

documentation

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

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

label

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

Monetary, duration, debit

label

Additional recognition, goodwill

IFRS 3.B67 d (ii) Disclosure

documentation

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

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

Monetary, duration, debit

label

Additions from acquisitions, investment property

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

documentation

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

ifrs-full

AdditionsFromPurchasesBiologicalAssets

Monetary, duration, debit

label

Additions from purchases, biological assets

IAS 41.50 b Disclosure

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

Monetary, duration, debit

label

Additions from subsequent expenditure recognised as asset, biological assets

IAS 41.50 Common practice

documentation

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

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

Monetary, duration, debit

label

Additions from subsequent expenditure recognised as asset, investment property

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

documentation

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

ifrs-full

AdditionsInvestmentPropertyAbstract

label

Additions, investment property [abstract]

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

Monetary, duration, debit

label

Additions other than through business combinations, biological assets

IAS 41.50 Common practice

totalLabel

Total additions other than through business combinations, biological assets

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

label

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

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

IAS 38.118 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

Monetary, duration, debit

label

Additions other than through business combinations, investment property

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

totalLabel

Total additions other than through business combinations, investment property

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

Monetary, duration, debit

label

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

IAS 16.73 e (i) Disclosure

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets

Monetary, duration, debit

label

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

IAS 16.73 e Common practice

documentation

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

ifrs-full

AdditionsToNoncurrentAssets

Monetary, duration, debit

label

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

IFRS 8.24 b Disclosure, IFRS 8.28 e Disclosure

documentation

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

ifrs-full

AdditionsToRightofuseAssets

Monetary, duration, debit

label

Additions to right-of-use assets

IFRS 16.53 h Disclosure

documentation

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

ifrs-full

AddressOfRegisteredOfficeOfEntity

Text

label

Address of entity’s registered office

IAS 1.138 a Disclosure

documentation

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

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

Text

label

Address where consolidated financial statements are obtainable

IAS 27.16 a Disclosure

documentation

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

ifrs-full

AdjustedWeightedAverageShares

Shares

label

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

IAS 33.70 b Disclosure

documentation

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

ifrs-full

AdjustmentsForAmortisationExpense

Monetary, duration, debit

label

Adjustments for amortisation expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

(Monetary), duration, debit

label

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

Expired 2023-01-01 IFRS 7.23 e Disclosure

negatedLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

Monetary, duration, debit

label

Adjustments for current tax of prior periods

IAS 12.80 b Example

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract

label

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

ifrs-full

AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in biological assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInContractAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in contract assets

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDebtInstrumentsHeld

Monetary, duration, debit

label

Adjustments for decrease (increase) in debt instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in derivative financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInEquityInstrumentsHeld

Monetary, duration, debit

label

Adjustments for decrease (increase) in equity instruments held

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

Adjustments for decrease (increase) in financial assets at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)]

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtAmortisedCost

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsMeasuredAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

Monetary, duration, debit

label

Adjustments for decrease (increase) in inventories

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvances

Monetary, duration, debit

label

Adjustments for decrease (increase) in loans and advances

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCentralBanks

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in other assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in other current assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherFinancialAssets

Monetary, duration, debit

label

Adjustments for decrease (increase) in other financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

Monetary, duration, debit

label

Adjustments for decrease (increase) in other operating receivables

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

Monetary, duration, debit

label

Adjustments for decrease (increase) in prepaid expenses

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

Monetary, duration, debit

label

Adjustments for decrease (increase) in trade accounts receivable

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

Monetary, duration, debit

label

Adjustments for decrease (increase) in trade and other receivables

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDeferredTaxExpense

Monetary, duration, debit

label

Adjustments for deferred tax expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

Monetary, duration, debit

label

Adjustments for deferred tax of prior periods

IAS 12.80 Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

Monetary, duration, debit

label

Adjustments for depreciation and amortisation expense

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDepreciationExpense

Monetary, duration, debit

label

Adjustments for depreciation expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForDividendIncome

Monetary, duration, credit

label

Adjustments for dividend income

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForFairValueGainsLosses

Monetary, duration, debit

label

Adjustments for fair value losses (gains)

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceCosts

Monetary, duration, debit

label

Adjustments for finance costs

IAS 7.20 c Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceIncome

Monetary, duration, credit

label

Adjustments for finance income

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForFinanceIncomeCost

Monetary, duration, credit

label

Adjustments for finance income (cost)

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialAssets

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfFinancialLiabilities

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnDisposalOfFinancialAssets

Monetary, duration, credit

label

Adjustments for gains (losses) on disposal of financial assets

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

Monetary, duration, credit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossesReversalOfImpairmentLossesRecognisedInProfitOrLossFinancialAssets

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

Monetary, duration, debit

label

Adjustments for impairment loss recognised in profit or loss, goodwill

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncomeTaxExpense

Monetary, duration, debit

label

Adjustments for income tax expense

IAS 7.35 Disclosure

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInContractLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in contract liabilities

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDebtInstrumentsIssued

Monetary, duration, debit

label

Adjustments for increase (decrease) in debt instruments issued

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

totalLabel

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

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract

label

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDeposits

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits from banks

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

Monetary, duration, debit

label

Adjustments for increase (decrease) in deposits from customers

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in derivative financial liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in employee benefit liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss that were designated upon initial recognition or subsequently to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Profit (loss)]

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtAmortisedCost

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesMeasuredAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other current liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherFinancialLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other financial liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

Monetary, duration, debit

label

Adjustments for increase (decrease) in other liabilities

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

Monetary, duration, debit

label

Adjustments for increase (decrease) in other operating payables

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

Monetary, duration, debit

label

Adjustments for increase (decrease) in trade accounts payable

IAS 7.20 a Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

Monetary, duration, debit

label

Adjustments for increase (decrease) in trade and other payables

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

Monetary, duration, debit

label

Adjustments for increase in other provisions arising from passage of time

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForInterestExpense

Monetary, duration, debit

label

Adjustments for interest expense

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForInterestIncome

Monetary, duration, credit

label

Adjustments for interest income

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

Monetary, duration, debit

label

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

IAS 7.14 Common practice

documentation

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

ifrs-full

AdjustmentsForProvisions

Monetary, duration, debit

label

Adjustments for provisions

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLoss

Monetary, duration, debit

label

Adjustments to reconcile profit (loss)

IAS 7.20 Disclosure

totalLabel

Total adjustments to reconcile profit (loss)

documentation

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

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

label

Adjustments to reconcile profit (loss) [abstract]

ifrs-full

AdjustmentsForSharebasedPayments

Monetary, duration, debit

label

Adjustments for share-based payments

IAS 7.20 b Common practice

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

(Monetary), duration, credit

label

Adjustments for undistributed profits of associates

IAS 7.20 b Common practice

negatedLabel

Adjustments for undistributed profits of associates

documentation

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

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

Monetary, duration, credit

label

Adjustments for undistributed profits of investments accounted for using equity method

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

Monetary, duration, debit

label

Adjustments for unrealised foreign exchange losses (gains)

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

documentation

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

ifrs-full

AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments

(Monetary), duration, debit

label

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

IAS 33.70 a Common practice

negatedLabel

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

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare

(Monetary), duration, debit

label

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

IAS 33.70 a Disclosure

negatedTotalLabel

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

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

Monetary, duration, debit

label

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

IAS 7.20 Common practice

documentation

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract

label

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

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

Monetary, instant, debit

label

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

IFRS 1.31 c Disclosure

documentation

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

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

Member

label

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

IFRS 13.B36 c Example

documentation

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

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

(Monetary), duration, debit

label

Adjustment to profit (loss) for preference share dividends

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

negatedLabel

Adjustment to profit (loss) for preference share dividends

documentation

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

ifrs-full

AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans

Monetary, duration, debit

label

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

IAS 19.135 b Common practice

documentation

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

ifrs-full

AdministrativeExpense

(Monetary), duration, debit

label

Administrative expenses

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

negatedLabel

Administrative expenses

documentation

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

ifrs-full

Advances

Monetary, instant, credit

label

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

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

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

ifrs-full

AdvertisingExpense

Monetary, duration, debit

label

Advertising expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from advertising.

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

Member

label

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

IFRS 1.30 b Disclosure

documentation

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

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

Member

label

Aggregate continuing and discontinued operations [member]

IFRS 5 – Presentation and disclosure Disclosure

documentation

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

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Monetary, instant

label

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

IFRS 7.28 b Disclosure

periodEndLabel

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

periodStartLabel

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

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

Member

label

Aggregated individually immaterial associates [member]

IFRS 12.21 c (ii) Disclosure

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

Member

label

Aggregated individually immaterial business combinations [member]

IFRS 3.B65 Disclosure

documentation

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

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

Member

label

Aggregated individually immaterial joint ventures [member]

IFRS 12.21 c (i) Disclosure

documentation

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

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

Member

label

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

IAS 36.135 Disclosure

documentation

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

ifrs-full

AggregateOfFairValuesMember

Member [default]

label

Aggregate of fair values [member]

IFRS 1.30 a Disclosure

documentation

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

ifrs-full

AgriculturalProduceByGroupAxis

Axis

label

Agricultural produce by group [axis]

IAS 41.46 b (ii) Common practice

documentation

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

ifrs-full

AgriculturalProduceByGroupDomain

Domain [default]

label

Agricultural produce by group [domain]

IAS 41.46 b (ii) Common practice

documentation

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

ifrs-full

Aircraft

Monetary, instant, debit

label

Aircraft

IAS 16.37 e Example

documentation

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

ifrs-full

AircraftMember

Member

label

Aircraft [member]

IAS 16.37 e Example

documentation

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

ifrs-full

AirportLandingRightsMember

Member

label

Airport landing rights [member]

IAS 38.119 Common practice

documentation

This member stands for airport landing rights.

ifrs-full

AllOtherSegmentsMember

Member

label

All other segments [member]

IFRS 15.115 Disclosure, IFRS 8.16 Disclosure

documentation

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

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

Monetary, instant, credit

label

Allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Disclosure

periodEndLabel

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

periodStartLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

AllowanceForCreditLossesMember

Member

label

Allowance for credit losses [member]

IAS 12.81 g Common practice

documentation

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

ifrs-full

AllTypesOfDepositaryReceiptsMember

Member

label

All types of depositary receipts [member]

IAS 1.112 c Common practice

documentation

This member stands for all types of depositary receipts.

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

Monetary, duration, debit

label

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

IFRS 15.128 b Disclosure

documentation

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

ifrs-full

AmortisationExpense

Monetary, duration, debit

label

Amortisation expense

IAS 1.112 c Common practice

documentation

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

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

(Monetary), duration

label

Amortisation, intangible assets other than goodwill

IAS 38.118 e (vi) Disclosure

negatedLabel

Amortisation, intangible assets other than goodwill

commentaryGuidance

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

documentation

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

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

Text

label

Amortisation method, intangible assets other than goodwill

IAS 38.118 b Disclosure

documentation

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

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwillCategorical

List

label

Amortisation method, intangible assets other than goodwill, categorical

IAS 38.118 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

Percent

label

Amortisation rate, intangible assets other than goodwill

IAS 38.118 a Disclosure

documentation

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

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Monetary, instant

label

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

IFRS 7.9 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

Monetary, instant

label

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

Expired 2023-01-01 IFRS 7.9 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

Monetary, instant, debit

label

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

IFRS 14.36 Disclosure

documentation

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

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

Monetary, instant, credit

label

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

IFRS 14.36 Disclosure

documentation

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

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

Monetary, instant, debit

label

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

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

documentation

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

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

Decimal, instant

label

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

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

documentation

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

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

Monetary, duration, debit

label

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

IAS 24.18A Disclosure

documentation

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

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

Monetary, duration

label

Amount of reclassifications or changes in presentation

IAS 1.41 b Disclosure

documentation

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

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

Monetary, duration

label

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

IFRS 7.10 d Disclosure

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

Monetary, instant, credit

label

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

IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure

documentation

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

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

Member

label

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

IFRS 5 – Example 12 Example, IFRS 5.38 Disclosure

documentation

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

ifrs-full

AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16

Monetary, duration, credit

label

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

IFRS 16.60A b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

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

negatedLabel

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

IFRS 9.6.5.16 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

IFRS 9.6.5.16 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

(Monetary), duration, debit

label

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

IFRS 9.6.5.15 b (i) Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, credit

label

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

IFRS 17.132 c Disclosure

documentation

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

ifrs-full

AmountsPayableRelatedPartyTransactions

Monetary, instant, credit

label

Amounts payable, related party transactions

IAS 24.18 b Disclosure, IAS 24.20 Disclosure

documentation

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

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

Monetary, instant, credit

label

Other amounts payable to transferee in respect of transferred assets

IFRS 7.42E d Disclosure

documentation

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

ifrs-full

AmountsPresentedInFinancialStatementsAreNotEntirelyComparable

True/False

label

Amounts presented in financial statements are not entirely comparable

IAS 1.36 b Disclosure

commentaryGuidance

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

documentation

Indicates (true false) whether the amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

ifrs-full

AmountsReceivableRelatedPartyTransactions

Monetary, instant, debit

label

Amounts receivable, related party transactions

IAS 24.18 b Disclosure, IAS 24.20 Disclosure

documentation

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

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

label

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

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration

label

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

IFRS 3.B64 l (iii) Disclosure

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

(Monetary), duration, debit

label

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

IFRS 9.5.6.5 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

(Monetary), duration, debit

label

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

IFRS 9.5.6.5 Disclosure

negatedLabel

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

documentation

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

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

(Monetary), duration, debit

label

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

Expired 2023-01-01 IFRS 7.23 e Disclosure

negatedLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(Monetary), instant, credit

label

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

IFRS 7.13C d Disclosure

negatedTotalLabel

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

documentation

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

label

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(Monetary), instant, debit

label

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

IFRS 7.13C d Disclosure

negatedTotalLabel

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

documentation

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

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

label

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

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

Text block

label

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

Expired 2023-01-01 IFRS 7.37 a Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

Text block

label

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

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

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

Text block

label

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

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

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

Text block

label

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

Expired 2023-01-01 IFRS 7.37 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

AnalysisOfIncomeAndExpenseAbstract

label

Analysis of income and expense [abstract]

ifrs-full

AnnouncementOfPlanToDiscontinueOperationMember

Member

label

Announcement of plan to discontinue operation [member]

IAS 10.22 b Example

documentation

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

ifrs-full

AnnouncingOrCommencingImplementationOfMajorRestructuringMember

Member

label

Announcing or commencing implementation of major restructuring [member]

IAS 10.22 e Example

documentation

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

ifrs-full

ApplicableTaxRate

Percent

label

Applicable tax rate

IAS 12.81 c (ii) Disclosure

documentation

The applicable income tax rate.

ifrs-full

AreaOfLandUsedForAgriculture

Area

label

Area of land used for agriculture

IAS 41.46 b (i) Common practice

documentation

The area of land used for agriculture by the entity.

ifrs-full

AssetbackedDebtInstrumentsHeld

Monetary, instant, debit

label

Asset-backed debt instruments held

IAS 1.112 c Common practice

documentation

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

ifrs-full

AssetbackedFinancingsMember

Member

label

Asset-backed financings [member]

IFRS 12.B23 b Example

documentation

This member stands for asset-backed financings.

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

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

IAS 19.142 g Example

documentation

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

ifrs-full

AssetbackedSecuritiesPercentageContributedToFairValueOfPlanAssets

Percent

label

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

IAS 19.142 g Common practice

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

Monetary, instant, debit

label

Asset recognised for expected reimbursement, contingent liabilities in business combination

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

documentation

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

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

Monetary, instant, debit

label

Asset recognised for expected reimbursement, other provisions

IAS 37.85 c Disclosure

documentation

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

ifrs-full

Assets

Monetary, instant, debit

label

Assets

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

periodEndLabel

Assets at end of period

periodStartLabel

Assets at beginning of period

totalLabel

Total assets

documentation

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

ifrs-full

AssetsAbstract

label

Assets [abstract]

ifrs-full

AssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValueAreMeasuredAfterRecognitionUnderCostModelOrRevaluationModel

List

label

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

IAS 38.122 c (iii) Disclosure

commentaryGuidance

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

documentation

Indicates whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model.

ifrs-full

AssetsAndLiabilitiesAxis

Axis

label

Assets and liabilities [axis]

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

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

Axis

label

Assets and liabilities classified as held for sale [axis]

IFRS 5.38 Disclosure

documentation

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

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

Member

label

Assets and liabilities classified as held for sale [member]

IFRS 5.38 Disclosure

documentation

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

ifrs-full

AssetsAndLiabilitiesDomain

Domain [default]

label

Assets and liabilities [domain]

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

documentation

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

ifrs-full

AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

Member [default]

label

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

IFRS 5.38 Disclosure

documentation

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

ifrs-full

AssetsAndRegulatoryDeferralAccountDebitBalances

Monetary, instant, debit

label

Assets and regulatory deferral account debit balances

IFRS 14.21 Disclosure

documentation

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

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

Monetary, instant, debit

label

Assets arising from exploration for and evaluation of mineral resources

IFRS 6.24 b Disclosure

documentation

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

ifrs-full

AssetsForInsuranceAcquisitionCashFlows

Monetary, duration, debit

label

Assets for insurance acquisition cash flows

IFRS 17.105A Disclosure, IFRS 17.109A Disclosure

periodEndLabel

Assets for insurance acquisition cash flows at end of period

periodStartLabel

Assets for insurance acquisition cash flows at beginning of period

documentation

The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [domain]]

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

Monetary, instant, debit

label

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

IFRS 7.15 a Disclosure

documentation

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

ifrs-full

AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

Member

label

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

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

documentation

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

ifrs-full

AssetsLessCurrentLiabilities

Monetary, instant, debit

label

Assets less current liabilities

IAS 1.55 Common practice

netLabel

Assets less current liabilities

documentation

The amount of assets less the amount of current liabilities.

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

label

Assets less current liabilities [abstract]

ifrs-full

AssetsLiabilitiesOfBenefitPlan

Monetary, instant, credit

label

Assets (liabilities) of benefit plan

IAS 26.35 a Disclosure

periodEndLabel

Net assets available for benefits at end of period

periodStartLabel

Net assets available for benefits at beginning of period

documentation

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

ifrs-full

AssetsObtained

Monetary, instant, debit

label

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

IFRS 7.38 a Disclosure

documentation

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

ifrs-full

AssetsOfBenefitPlan

Monetary, instant, debit

label

Assets of benefit plan

IAS 26.35 a (i) Disclosure

documentation

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

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Monetary, duration, debit

label

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

IAS 7.40 d Disclosure

documentation

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

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

Monetary, instant, debit

label

Assets recognised from costs to obtain or fulfil contracts with customers

IFRS 15.128 a Disclosure

documentation

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

ifrs-full

AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

Monetary, instant, debit

label

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

IFRS 12.29 a Disclosure

documentation

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

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

Monetary, instant, debit

label

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

IFRS 7.15 b Disclosure

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecognise

Monetary, instant, debit

label

Assets that entity continues to recognise

IFRS 7.42D e Disclosure

documentation

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

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Monetary, instant, debit

label

Assets that entity continues to recognise to extent of continuing involvement

IFRS 7.42D f Disclosure

documentation

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

ifrs-full

AssetsToWhichSignificantRestrictionsApply

Monetary, instant, debit

label

Assets to which significant restrictions apply

IFRS 12.13 c Disclosure

documentation

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

ifrs-full

AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

Monetary, duration, credit

label

Assets transferred to structured entities, at time of transfer

IFRS 12.27 c Disclosure

documentation

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

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Monetary, instant, debit

label

Assets with significant risk of material adjustments within next financial year

IAS 1.125 b Disclosure

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecognise

Monetary, instant, credit

label

Associated liabilities that entity continues to recognise

IFRS 7.42D e Disclosure

documentation

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

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

Monetary, instant, credit

label

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

IFRS 7.42D f Disclosure

documentation

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

ifrs-full

AssociatesMember

Member

label

Total for all associates [member]

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

documentation

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

ifrs-full

AtCostMember

Member

label

At cost [member]

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

documentation

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

ifrs-full

AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember

Member

label

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

IAS 40.78 Disclosure

documentation

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

ifrs-full

AtFairValueMember

Member

label

At fair value [member]

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

documentation

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

ifrs-full

AttributionOfExpensesByNatureToTheirFunctionAxis

Axis

label

Attribution of expenses by nature to their function [axis]

IAS 1.104 Common practice, IAS 1.112 c Common practice

commentaryGuidance

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

documentation

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

ifrs-full

AttributionOfExpensesByNatureToTheirFunctionDomain

Domain [default]

label

Attribution of expenses by nature to their function [domain]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

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

ifrs-full

AuditorsRemuneration

Monetary, duration, debit

label

Auditor’s remuneration

IAS 1.112 c Common practice

totalLabel

Total auditor’s remuneration

documentation

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

ifrs-full

AuditorsRemunerationAbstract

label

Auditor’s remuneration [abstract]

ifrs-full

AuditorsRemunerationForAuditServices

Monetary, duration, debit

label

Auditor’s remuneration for audit services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuditorsRemunerationForOtherServices

Monetary, duration, debit

label

Auditor’s remuneration for other services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuditorsRemunerationForTaxServices

Monetary, duration, debit

label

Auditor’s remuneration for tax services

IAS 1.112 c Common practice

documentation

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

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

Monetary, instant, credit

label

Authorised capital commitments but not contracted for

IAS 1.112 c Common practice

documentation

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

ifrs-full

AvailableforsaleFinancialAssetsAbstract

label

Available-for-sale financial assets [abstract]

ifrs-full

AverageEffectiveTaxRate

Percent

label

Average effective tax rate

IAS 12.81 c (ii) Disclosure

totalLabel

Total average effective tax rate

documentation

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

ifrs-full

AverageForeignExchangeRate

Decimal, duration

label

Average foreign exchange rate

IAS 1.112 c Common practice

documentation

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

ifrs-full

AverageNumberOfEmployees

Decimal, duration

label

Average number of employees

IAS 1.112 c Common practice

documentation

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

ifrs-full

AveragePriceOfHedgingInstrument

Decimal, instant

label

Average price of hedging instrument

IFRS 7.23B b Disclosure

documentation

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

ifrs-full

AverageRateOfHedgingInstrument

Percent

label

Average rate of hedging instrument

IFRS 7.23B b Disclosure

documentation

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

ifrs-full

BalancesOnCurrentAccountsFromCustomers

Monetary, instant, credit

label

Balances on current accounts from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnDemandDepositsFromCustomers

Monetary, instant, credit

label

Balances on demand deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnOtherDepositsFromCustomers

Monetary, instant, credit

label

Balances on other deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesOnTermDepositsFromCustomers

Monetary, instant, credit

label

Balances on term deposits from customers

IAS 1.112 c Common practice

documentation

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

ifrs-full

BalancesWithBanks

Monetary, instant, debit

label

Balances with banks

IAS 7.45 Common practice

documentation

The amount of cash balances held at banks.

ifrs-full

BankAcceptanceAssets

Monetary, instant, debit

label

Bank acceptance assets

IAS 1.55 Common practice

documentation

The amount of bank acceptances recognised as assets.

ifrs-full

BankAcceptanceLiabilities

Monetary, instant, credit

label

Bank acceptance liabilities

IAS 1.55 Common practice

documentation

The amount of bank acceptances recognised as liabilities.

ifrs-full

BankAndSimilarCharges

Monetary, duration, debit

label

Bank and similar charges

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

Monetary, instant, debit

label

Bank balances at central banks other than mandatory reserve deposits

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankBorrowingsUndiscountedCashFlows

Monetary, instant, credit

label

Bank borrowings, undiscounted cash flows

IFRS 7.B11D Example, IFRS 7.IG31A Example

documentation

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

ifrs-full

BankDebtInstrumentsHeld

Monetary, instant, debit

label

Bank debt instruments held

IAS 1.112 c Common practice

documentation

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

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

Monetary, instant, debit

label

Other banking arrangements, classified as cash equivalents

IAS 7.45 Common practice

documentation

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

ifrs-full

BankOverdraftsClassifiedAsCashEquivalents

(Monetary), instant, credit

label

Bank overdrafts

IAS 7.45 Common practice

negatedLabel

Bank overdrafts

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

documentation

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

ifrs-full

BasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

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

IAS 33.A14 Common practice

totalLabel

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

documentation

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

ifrs-full

BasicEarningsLossPerShare

Per share

label

Basic earnings (loss) per share

IAS 33.66 Disclosure, IAS 33.67 Disclosure

totalLabel

Total basic earnings (loss) per share

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

Per share

label

Basic earnings (loss) per share from continuing operations

IAS 33.66 Disclosure, IAS 33.67 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

Per share

label

Basic earnings (loss) per share from discontinued operations

IAS 33.67 Disclosure, IAS 33.68 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

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

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BasicEarningsPerShareAbstract

label

Basic earnings per share [abstract]

ifrs-full

BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

Text

label

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

IFRS 8.33 a Disclosure

documentation

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

ifrs-full

BearerBiologicalAssetsMember

Member

label

Bearer biological assets [member]

IAS 41.43 Example

documentation

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

ifrs-full

BearerPlants

Monetary, instant, debit

label

Bearer plants

IAS 16.37 i Example

documentation

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

ifrs-full

BearerPlantsMember

Member

label

Bearer plants [member]

IAS 16.37 i Example

documentation

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

ifrs-full

BenefitsPaidOrPayable

(Monetary), duration, debit

label

Benefits paid or payable

IAS 26.35 b (v) Disclosure

negatedLabel

Benefits paid or payable

documentation

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

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

Monetary, instant, debit

label

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

IFRS 3.B64 h (iii) Disclosure

documentation

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

ifrs-full

BiologicalAssets

Monetary, instant, debit

label

Biological assets

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

periodEndLabel

Biological assets at end of period

periodStartLabel

Biological assets at beginning of period

documentation

The amount of living animals or plants recognised as assets.

ifrs-full

BiologicalAssetsAxis

Axis

label

Biological assets [axis]

IAS 41.50 Common practice

documentation

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

ifrs-full

BiologicalAssetsByAgeAxis

Axis

label

Biological assets by age [axis]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsByAgeDomain

Domain [default]

label

Biological assets by age [domain]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsByGroupAxis

Axis

label

Biological assets by group [axis]

IAS 41.41 Disclosure

documentation

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

ifrs-full

BiologicalAssetsByGroupDomain

Domain [default]

label

Biological assets by group [domain]

IAS 41.41 Disclosure

documentation

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

ifrs-full

BiologicalAssetsByTypeAxis

Axis

label

Biological assets by type [axis]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsByTypeDomain

Domain [default]

label

Biological assets by type [domain]

IAS 41.43 Example

documentation

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

ifrs-full

BiologicalAssetsDomain

Domain [default]

label

Biological assets [domain]

IAS 41.50 Common practice

documentation

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

ifrs-full

BiologicalAssetsPledgedAsSecurityForLiabilities

Monetary, instant, debit

label

Biological assets pledged as security for liabilities

IAS 41.49 a Disclosure

documentation

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

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

Monetary, instant, debit

label

Biological assets whose title is restricted

IAS 41.49 a Disclosure

documentation

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

ifrs-full

BondsIssued

Monetary, instant, credit

label

Bonds issued

IAS 1.112 c Common practice

documentation

The amount of bonds issued by the entity.

ifrs-full

BondsIssuedUndiscountedCashFlows

Monetary, instant, credit

label

Bonds issued, undiscounted cash flows

IFRS 7.B11D Example, IFRS 7.IG31A Example

documentation

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

ifrs-full

BorrowingCostsAbstract

label

Borrowing costs [abstract]

ifrs-full

BorrowingCostsCapitalised

Monetary, duration

label

Borrowing costs capitalised

IAS 23.26 a Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

BorrowingCostsIncurred

Monetary, duration

label

Borrowing costs incurred

IAS 1.112 c Common practice

totalLabel

Total borrowing costs incurred

commentaryGuidance

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

documentation

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

ifrs-full

BorrowingCostsRecognisedAsExpense

Monetary, duration, debit

label

Borrowing costs recognised as expense

IAS 1.112 c Common practice

documentation

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

ifrs-full

Borrowings

Monetary, instant, credit

label

Borrowings

IAS 1.55 Common practice

totalLabel

Total borrowings

documentation

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

ifrs-full

BorrowingsAbstract

label

Borrowings [abstract]

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

Percent

label

Borrowings, adjustment to interest rate basis

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsByNameAxis

Axis

label

Borrowings by name [axis]

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsByNameDomain

Domain [default]

label

Borrowings by name [domain]

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsByTypeAbstract

label

Borrowings, by type [abstract]

ifrs-full

BorrowingsInterestRate

Percent

label

Borrowings, interest rate

IFRS 7.7 Common practice

documentation

The interest rate on borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsInterestRateBasis

Text

label

Borrowings, interest rate basis

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsMaturity

Text

label

Borrowings, maturity

IFRS 7.7 Common practice

documentation

The maturity of borrowings. [Refer: Borrowings]

ifrs-full

BorrowingsOriginalCurrency

Text

label

Borrowings, original currency

IFRS 7.7 Common practice

documentation

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

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Borrowings recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Borrowings recognised as of acquisition date

documentation

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

ifrs-full

BottomOfRangeMember

Member

label

Bottom of range [member]

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

documentation

This member stands for the bottom of a range.

ifrs-full

BrandNames

Monetary, instant, debit

label

Brand names

IAS 38.119 a Example

documentation

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

ifrs-full

BrandNamesMember

Member

label

Brand names [member]

IAS 38.119 a Example

documentation

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

ifrs-full

BreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

True/False

label

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

IFRS 7.19 Disclosure

commentaryGuidance

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

documentation

Indicates (true false) whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

BroadcastingRightsMember

Member

label

Broadcasting rights [member]

IAS 38.119 Common practice

documentation

This member stands for broadcasting rights.

ifrs-full

BrokerageFeeExpense

(Monetary), duration, debit

label

Brokerage fee expense

IAS 1.112 c Common practice

negatedLabel

Brokerage fee expense

documentation

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

ifrs-full

BrokerageFeeIncome

Monetary, duration, credit

label

Brokerage fee income

IAS 1.112 c Common practice

documentation

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

ifrs-full

Buildings

Monetary, instant, debit

label

Buildings

IAS 16.37 Common practice

documentation

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

ifrs-full

BuildingsMember

Member

label

Buildings [member]

IAS 16.37 Common practice

documentation

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

ifrs-full

BusinessCombinationsAxis

Axis

label

Business combinations [axis]

IFRS 3.B64 Disclosure

documentation

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

ifrs-full

BusinessCombinationsDomain

Domain [default]

label

Business combinations [domain]

IFRS 3.B64 Disclosure, IFRS 3.B67 Disclosure

documentation

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

ifrs-full

BusinessCombinationsMember

Member

label

Total for all business combinations [member]

IFRS 3.B64 Disclosure

documentation

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

ifrs-full

CancellationOfTreasuryShares

Monetary, duration, credit

label

Cancellation of treasury shares

IAS 1.106 d Common practice

documentation

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

ifrs-full

CapitalCommitments

Monetary, instant, credit

label

Capital commitments

IAS 1.112 c Common practice

totalLabel

Total capital commitments

documentation

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

ifrs-full

CapitalCommitmentsAbstract

label

Capital commitments [abstract]

ifrs-full

CapitalisationRateMeasurementInputMember

Member

label

Capitalisation rate, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

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

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

Percent

label

Capitalisation rate of borrowing costs eligible for capitalisation

IAS 23.26 b Disclosure

documentation

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

ifrs-full

CapitalisedDevelopmentExpenditureMember

Member

label

Capitalised development expenditure [member]

IAS 38.119 Common practice

documentation

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

ifrs-full

CapitalRedemptionReserve

Monetary, instant, credit

label

Capital redemption reserve

IAS 1.55 Common practice

documentation

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

ifrs-full

CapitalRedemptionReserveMember

Member

label

Capital redemption reserve [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

CapitalRequirementsAxis

Axis

label

Capital requirements [axis]

IAS 1.136 Disclosure

documentation

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

ifrs-full

CapitalRequirementsDomain

Domain [default]

label

Capital requirements [domain]

IAS 1.136 Disclosure

documentation

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

ifrs-full

CapitalReserve

Monetary, instant, credit

label

Capital reserve

IAS 1.55 Common practice

documentation

A component of equity representing the capital reserves.

ifrs-full

CapitalReserveMember

Member

label

Capital reserve [member]

IAS 1.108 Common practice

documentation

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

ifrs-full

CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

Axis

label

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

IAS 16.73 d Disclosure, IAS 16.73 e Disclosure, IAS 38.118 c Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 c Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure

documentation

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

ifrs-full

CarryingAmountMember

Member [default]

label

Carrying amount [member]

IAS 16.73 e Disclosure, IAS 38.118 e Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure, IAS 41.50 Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure

documentation

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

ifrs-full

CarryingAmountOfAssetsAffectedByCurrencyNotBeingExchangeable

Monetary, instant, debit

label

Carrying amount of assets affected by currency not being exchangeable

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

documentation

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

ifrs-full

CarryingAmountOfAssetsExposedToRisk

Monetary, instant, debit

label

Carrying amount of assets exposed to risk

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

documentation

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

ifrs-full

CarryingAmountOfLiabilitiesAffectedByCurrencyNotBeingExchangeable

Monetary, instant, credit

label

Carrying amount of liabilities affected by currency not being exchangeable

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

documentation

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

ifrs-full

CarryingAmountOfLiabilitiesExposedToRisk

Monetary, instant, credit

label

Carrying amount of liabilities exposed to risk

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

documentation

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

ifrs-full

CarryingAmountOfNoncurrentLiabilitiesWithCovenants

Monetary, instant, credit

label

Carrying amount of non-current liabilities with covenants

IAS 1.76ZA a Disclosure

documentation

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

ifrs-full

CarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

True/False

label

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

IFRS 1.31A Disclosure

commentaryGuidance

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

documentation

Indicates (true false) whether carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

ifrs-full

CarryingAmountsWereDeterminedUnderPreviousGAAPIfEntityUsesExemptionInIFRS1D8B

True/False

label

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

IFRS 1.31B Disclosure

commentaryGuidance

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

documentation

Indicates (true false) whether carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.

ifrs-full

Cash

Monetary, instant, debit

label

Cash

IAS 7.45 Common practice

totalLabel

Total cash

documentation

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

ifrs-full

CashAbstract

label

Cash [abstract]

ifrs-full

CashAdvancesAndLoansFromRelatedParties

Monetary, duration, debit

label

Cash advances and loans from related parties

IAS 7.17 Common practice

documentation

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

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

(Monetary), duration, credit

label

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

IAS 7.16 e Example

negatedTerseLabel

Cash advances and loans made to other parties

documentation

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

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

Monetary, duration, credit

label

Cash advances and loans made to related parties

IAS 7.16 Common practice

documentation

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

ifrs-full

CashAndBankBalancesAtCentralBanks

Monetary, instant, debit

label

Cash and bank balances at central banks

IAS 1.55 Common practice

documentation

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

ifrs-full

CashAndCashEquivalents

Monetary, instant, debit

label

Cash and cash equivalents

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

periodEndLabel

Cash and cash equivalents at end of period

periodStartLabel

Cash and cash equivalents at beginning of period

totalLabel

Total cash and cash equivalents

documentation

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

ifrs-full

CashAndCashEquivalentsAbstract

label

Cash and cash equivalents [abstract]

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

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

IAS 19.142 a Example

documentation

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

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

Monetary, instant, debit

label

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

IAS 7.45 Common practice

documentation

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

ifrs-full

CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

Monetary, instant, debit

label

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

IAS 7.48 Disclosure

documentation

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

Monetary, instant, debit

label

Cash and cash equivalents if different from statement of financial position

IAS 7.45 Common practice

totalLabel

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

documentation

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

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

label

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

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Monetary, duration, debit

label

Cash and cash equivalents in subsidiary or businesses acquired or disposed

IAS 7.40 c Disclosure

documentation

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

ifrs-full

CashAndCashEquivalentsPercentageContributedToFairValueOfPlanAssets

Percent

label

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

IAS 19.142 a Common practice

documentation

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

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Cash and cash equivalents recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

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

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(Monetary), instant, debit

label

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

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

negatedLabel

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

documentation

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

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(Monetary), instant, credit

label

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

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

negatedLabel

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

documentation

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

ifrs-full

CashEquivalents

Monetary, instant, debit

label

Cash equivalents

IAS 7.45 Common practice

totalLabel

Total cash equivalents

documentation

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

ifrs-full

CashEquivalentsAbstract

label

Cash equivalents [abstract]

ifrs-full

CashFlowHedgesAbstract

label

Cash flow hedges [abstract]

ifrs-full

CashFlowHedgesMember

Member

label

Cash flow hedges [member]

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

documentation

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

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

label

Cash flows from continuing and discontinued operations [abstract]

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IAS 7.39 Disclosure

terseLabel

Cash flows from losing control of subsidiaries or other businesses

documentation

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

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

Monetary, duration, debit

label

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

IAS 7.16 Common practice

documentation

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

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

Monetary, duration, debit

label

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

IAS 7.16 Common practice

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IFRS 6.24 b Disclosure

documentation

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

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

Monetary, duration, debit

label

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

IFRS 6.24 b Disclosure

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivities

Monetary, duration, debit

label

Cash flows from (used in) financing activities

IAS 7.10 Disclosure, IAS 7.50 d Disclosure

netLabel

Net cash flows from (used in) financing activities

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

Monetary, duration, debit

label

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

IAS 7.17 Common practice

documentation

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

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

Monetary, duration, debit

label

Cash flows from (used in) increases in operating capacity

IAS 7.50 c Example

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivities

Monetary, duration, debit

label

Cash flows from (used in) investing activities

IAS 7.10 Disclosure, IAS 7.50 d Disclosure

netLabel

Net cash flows from (used in) investing activities

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

Monetary, duration, debit

label

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

IFRS 5.33 c Disclosure

netLabel

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

documentation

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

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

Monetary, duration, debit

label

Cash flows from (used in) maintaining operating capacity

IAS 7.50 c Example

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivities

Monetary, duration

label

Cash flows from (used in) operating activities

IAS 7.10 Disclosure, IAS 7.50 d Disclosure

netLabel

Net cash flows from (used in) operating activities

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

label

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

Monetary, duration

label

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

IFRS 5.33 c Disclosure

netLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

Monetary, duration

label

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

IFRS 5.33 c Disclosure

netLabel

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

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperations

Monetary, duration

label

Cash flows from (used in) operations

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

netLabel

Net cash flows from (used in) operations

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

Monetary, duration

label

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

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

commentaryGuidance

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

documentation

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

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

Monetary, duration, credit

label

Cash flows used in exploration and development activities

IAS 7.16 Common practice

documentation

The cash outflow for exploration and development activities.

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

(Monetary), duration, credit

label

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

IAS 7.39 Disclosure

negatedTerseLabel

Cash flows used in obtaining control of subsidiaries or other businesses

documentation

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

ifrs-full

CashOnHand

Monetary, instant, debit

label

Cash on hand

IAS 7.45 Common practice

documentation

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

ifrs-full

CashOutflowForLeases

Monetary, duration, credit

label

Cash outflow for leases

IFRS 16.53 g Disclosure

documentation

The cash outflow for leases.

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

(Monetary), duration, credit

label

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

IAS 7.16 g Example

negatedTerseLabel

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

documentation

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

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IAS 7.16 h Example

terseLabel

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

documentation

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

Monetary, duration, debit

label

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

IAS 7.16 f Example

terseLabel

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

documentation

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

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

Monetary, duration, debit

label

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

IAS 7.16 Common practice

documentation

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

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

Monetary, duration, credit

label

Cash repayments of advances and loans from related parties

IAS 7.17 Common practice

documentation

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

ifrs-full

CashSettlementMember

Member

label

Cash settlement [member]

IFRS 2.45 a Disclosure

documentation

This member stands for the cash settlement method for a share-based payment transaction. A cash-settled share-based payment transaction is one in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity.

ifrs-full

CashTransferred

Monetary, instant, credit

label

Cash transferred

IFRS 3.B64 f (i) Disclosure

documentation

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

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

Axis

label

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

IFRS 15.128 a Disclosure

documentation

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

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersDomain

Domain [default]

label

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

IFRS 15.128 a Disclosure

documentation

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

ifrs-full

CategoriesOfCurrentFinancialAssetsAbstract

label

Categories of current financial assets [abstract]

ifrs-full

CategoriesOfCurrentFinancialLiabilitiesAbstract

label

Categories of current financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialAssetsAbstract

label

Categories of financial assets [abstract]

ifrs-full

CategoriesOfFinancialAssetsAxis

Axis

label

Categories of financial assets [axis]

IFRS 7.8 Disclosure

documentation

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

ifrs-full

CategoriesOfFinancialAssetsDomain

Domain [default]

label

Categories of financial assets [domain]

IFRS 7.8 Disclosure

documentation

This member stands for aggregated categories of financial assets. It also represents the standard value for the “Categories of financial assets” axis if no other member is used. [Refer: Financial assets]

ifrs-full

CategoriesOfFinancialLiabilitiesAbstract

label

Categories of financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

Axis

label

Categories of financial liabilities [axis]

IFRS 7.8 Disclosure

documentation

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

ifrs-full

CategoriesOfFinancialLiabilitiesDomain

Domain [default]

label

Categories of financial liabilities [domain]

IFRS 7.8 Disclosure

documentation

This member stands for aggregated categories of financial liabilities. It also represents the standard value for the “Categories of financial liabilities” axis if no other member is used. [Refer: Financial assets]

ifrs-full

CategoriesOfNoncurrentFinancialAssetsAbstract

label

Categories of non-current financial assets [abstract]

ifrs-full

CategoriesOfNoncurrentFinancialLiabilitiesAbstract

label

Categories of non-current financial liabilities [abstract]

ifrs-full

CategoriesOfRelatedPartiesAxis

Axis

label

Categories of related parties [axis]

IAS 24.19 Disclosure

documentation

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

ifrs-full

CategoriesOfRelatedPartiesDomain

Domain [default]

label

Categories of related parties [domain]

IAS 24.19 Disclosure

documentation

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

ifrs-full

ChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS

True/False

label

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

IAS 8.28 b Disclosure

commentaryGuidance

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

documentation

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

ifrs-full

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

Monetary, duration, debit

label

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

IAS 12.81 j Disclosure

documentation

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

ifrs-full

ChangeInFunctionalCurrencyOfEitherReportingEntityOrSignificantForeignOperation

True/False

label

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

IAS 21.54 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether there is a change in the functional currency of either the reporting entity or a significant foreign operation.

ifrs-full

ChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

True/False

label

Change in name of reporting entity or other means of identification from end of preceding reporting period

IAS 1.51 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether there is change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.

ifrs-full

ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

label

Change in value of foreign currency basis spreads [abstract]

ifrs-full

ChangeInValueOfForwardElementsOfForwardContractsAbstract

label

Change in value of forward elements of forward contracts [abstract]

ifrs-full

ChangeInValueOfTimeValueOfOptionsAbstract

label

Change in value of time value of options [abstract]

ifrs-full

ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

label

Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

ifrs-full

ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

label

Changes in allowance account for credit losses of financial assets [abstract]

ifrs-full

ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract

label

Changes in assets for insurance acquisition cash flows [abstract]

ifrs-full

ChangesInBiologicalAssets

Monetary, duration, debit

label

Increase (decrease) in biological assets

IAS 41.50 Disclosure

totalLabel

Total increase (decrease) in biological assets

documentation

The increase (decrease) in biological assets. [Refer: Biological assets]

ifrs-full

ChangesInBiologicalAssetsAbstract

label

Changes in biological assets [abstract]

ifrs-full

ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

Changes in contingent liabilities recognised in business combination [abstract]

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

label

Changes in deferred tax liability (asset) [abstract]

ifrs-full

ChangesInEquity

Monetary, duration, credit

label

Increase (decrease) in equity

IAS 1.106 d Disclosure

totalLabel

Total increase (decrease) in equity

documentation

The increase (decrease) in equity. [Refer: Equity]

ifrs-full

ChangesInEquityAbstract

label

Changes in equity [abstract]

ifrs-full

ChangesInExposureToRisk

Text

label

Description of changes in exposure to risk

IFRS 7.33 c Disclosure

documentation

The description of changes in the exposure to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ChangesInFairValueMeasurementAssetsAbstract

label

Changes in fair value measurement, assets [abstract]

ifrs-full

ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

label

Changes in fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

ChangesInFairValueMeasurementLiabilitiesAbstract

label

Changes in fair value measurement, liabilities [abstract]

ifrs-full

ChangesInFairValueOfCreditDerivativeAbstract

label

Changes in fair value of credit derivative [abstract]

ifrs-full

ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, duration, debit

label

Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

IFRS 7.9 c Disclosure

documentation

The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]

ifrs-full

ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

Monetary, duration

label

Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss

IFRS 7.9 d Disclosure

documentation

The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]

ifrs-full

ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

Monetary, duration, credit

label

Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability

IFRS 7.10A a Disclosure

documentation

The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]

ifrs-full

ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

Monetary, duration, debit

label

Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets

Expired 2023-01-01 IFRS 7.9 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]

ifrs-full

ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

Monetary, duration

label

Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables

Expired 2023-01-01 IFRS 7.9 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]

ifrs-full

ChangesInGoodwill

Monetary, duration, debit

label

Increase (decrease) in goodwill

IFRS 3.B67 d Disclosure

totalLabel

Total increase (decrease) in goodwill

documentation

The increase (decrease) in goodwill. [Refer: Goodwill]

ifrs-full

ChangesInGoodwillAbstract

label

Changes in goodwill [abstract]

ifrs-full

ChangesInInsuranceContractsForReconciliationByComponentsAbstract

label

Changes in insurance contracts for reconciliation by components [abstract]

ifrs-full

ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract

label

Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]

ifrs-full

ChangesInIntangibleAssetsAndGoodwillAbstract

label

Changes in intangible assets and goodwill [abstract]

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Increase (decrease) in intangible assets other than goodwill

IAS 38.118 e Disclosure

totalLabel

Total increase (decrease) in intangible assets other than goodwill

documentation

The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwillAbstract

label

Changes in intangible assets other than goodwill [abstract]

ifrs-full

ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

(Monetary), duration, debit

label

Decrease (increase) in inventories of finished goods and work in progress

IAS 1.102 Example, IAS 1.99 Disclosure

negatedLabel

Increase (decrease) in inventories of finished goods and work in progress

documentation

The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]

ifrs-full

ChangesInInvestmentProperty

Monetary, duration, debit

label

Increase (decrease) in investment property

IAS 40.76 Disclosure, IAS 40.79 d Disclosure

totalLabel

Total increase (decrease) in investment property

documentation

The increase (decrease) in investment property. [Refer: Investment property]

ifrs-full

ChangesInInvestmentPropertyAbstract

label

Changes in investment property [abstract]

ifrs-full

ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

label

Changes in liabilities arising from financing activities [abstract]

ifrs-full

ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

Text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis

IFRS 7.40 c Disclosure

documentation

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]

ifrs-full

ChangesInMethodsUsedToMeasureRisk

Text

label

Description of changes in methods used to measure risk

IFRS 7.33 c Disclosure

documentation

The description of changes in methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ChangesInNetAssetsAvailableForBenefitsAbstract

label

Changes in net assets available for benefits [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetAbstract

label

Changes in net defined benefit liability (asset) [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract

label

Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract

label

Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract]

ifrs-full

ChangesInNominalAmountOfCreditDerivativeAbstract

label

Changes in nominal amount of credit derivative [abstract]

ifrs-full

ChangesInNumberOfSharesOutstandingAbstract

label

Changes in number of shares outstanding [abstract]

ifrs-full

ChangesInObjectivesPoliciesAndProcessesForManagingRisk

Text

label

Description of changes in objectives, policies and processes for managing risk

IFRS 7.33 c Disclosure

documentation

The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ChangesInOtherProvisions

Monetary, duration, credit

label

Increase (decrease) in other provisions

IAS 37.84 Disclosure

totalLabel

Total increase (decrease) in other provisions

documentation

The increase (decrease) in other provisions. [Refer: Other provisions]

ifrs-full

ChangesInOtherProvisionsAbstract

label

Changes in other provisions [abstract]

ifrs-full

ChangesInPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) in property, plant and equipment

IAS 16.73 e Disclosure

totalLabel

Total increase (decrease) in property, plant and equipment

documentation

The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

ChangesInPropertyPlantAndEquipmentAbstract

label

Changes in property, plant and equipment [abstract]

ifrs-full

ChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

label

Changes in property, plant and equipment, including right-of-use assets [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

label

Changes in regulatory deferral account credit balances [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

label

Changes in regulatory deferral account debit balances [abstract]

ifrs-full

ChangesInReimbursementRightsAbstract

label

Changes in reimbursement rights related to defined benefit obligation [abstract]

ifrs-full

ChangesInReimbursementRightsAtFairValue

Monetary, duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value

IAS 19.141 Disclosure

totalLabel

Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value

documentation

The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

ChangesInRightofuseAssetsAbstract

label

Changes in right-of-use assets [abstract]

ifrs-full

ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

Member

label

Changes in tax rates or tax laws enacted or announced [member]

IAS 10.22 h Example

documentation

This member stands for changes in tax rates or tax laws enacted or announced.

ifrs-full

CharacteristicsOfDefinedBenefitPlansAxis

Axis

label

Characteristics of defined benefit plans [axis]

IAS 19.138 b Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CharacteristicsOfDefinedBenefitPlansDomain

Domain [default]

label

Characteristics of defined benefit plans [domain]

IAS 19.138 b Example

documentation

This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the “Characteristics of defined benefit plans” axis if no other member is used.

ifrs-full

CirculationRevenue

Monetary, duration, credit

label

Circulation revenue

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]

ifrs-full

CircumstancesLeadingToReversalsOfInventoryWritedown

Text

label

Description of circumstances leading to reversals of inventory write-down

IAS 2.36 g Disclosure

documentation

The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]

ifrs-full

ClassesOfAcquiredReceivablesAxis

Axis

label

Classes of acquired receivables [axis]

IFRS 3.B64 h Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfAcquiredReceivablesDomain

Domain [default]

label

Classes of acquired receivables [domain]

IFRS 3.B64 h Disclosure

documentation

This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the “Classes of acquired receivables” axis if no other member is used. [Refer: Total for all business combinations [member]]

ifrs-full

ClassesOfAssetsAxis

Axis

label

Classes of assets [axis]

IAS 36.126 Disclosure, IAS 36.130 d (ii) Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfAssetsDomain

Domain [default]

label

Classes of assets [domain]

IAS 36.126 Disclosure, IFRS 13.93 Disclosure, IFRS 16.53 Disclosure

documentation

This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of assets” axis if no other member is used.

ifrs-full

ClassesOfCashPaymentsAbstract

label

Classes of cash payments from operating activities [abstract]

ifrs-full

ClassesOfCashReceiptsFromOperatingActivitiesAbstract

label

Classes of cash receipts from operating activities [abstract]

ifrs-full

ClassesOfContingentLiabilitiesAxis

Axis

label

Classes of contingent liabilities [axis]

IAS 37.86 Disclosure, IFRS 3.B67 c Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfContingentLiabilitiesDomain

Domain [default]

label

Classes of contingent liabilities [domain]

IAS 37.88 Disclosure, IFRS 3.B67 c Disclosure

documentation

This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the “Classes of contingent liabilities” axis if no other member is used.

ifrs-full

ClassesOfCurrentInventoriesAlternativeAbstract

label

Classes of current inventories, alternative [abstract]

ifrs-full

ClassesOfEmployeeBenefitsExpenseAbstract

label

Classes of employee benefits expense [abstract]

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsAxis

Axis

label

Classes of entity’s own equity instruments [axis]

IFRS 13.93 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsDomain

Domain [default]

label

Classes of entity’s own equity instruments [domain]

IFRS 13.93 Disclosure

documentation

This member stands for equity instruments issued by the entity. It also represents the standard value for the “Classes of entity’s own equity instruments” axis if no other member is used.

ifrs-full

ClassesOfFinancialAssetsAxis

Axis

label

Classes of financial assets [axis]

IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialAssetsDomain

Domain [default]

label

Classes of financial assets [domain]

IFRS 17.C32 Disclosure, IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

This member stands for aggregated classes of financial assets. It also represents the standard value for the “Classes of financial assets” axis if no other member is used. [Refer: Financial assets]

ifrs-full

ClassesOfFinancialInstrumentsAxis

Axis

label

Classes of financial instruments [axis]

IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialInstrumentsDomain

Domain [default]

label

Classes of financial instruments [domain]

IFRS 7.35H Disclosure, IFRS 7.35K Disclosure, IFRS 7.35M Disclosure, IFRS 7.36 Disclosure

documentation

This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the “Classes of financial instruments” axis if no other member is used. [Refer: Financial assets; Financial liabilities]

ifrs-full

ClassesOfFinancialLiabilitiesAxis

Axis

label

Classes of financial liabilities [axis]

IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfFinancialLiabilitiesDomain

Domain [default]

label

Classes of financial liabilities [domain]

IFRS 7.42I Disclosure, IFRS 7.6 Disclosure, IFRS 9.7.2.34 Disclosure, IFRS 9.7.2.42 Disclosure

documentation

This member stands for aggregated classes financial liabilities. It also represents the standard value for the “Classes of financial liabilities” axis if no other member is used. [Refer: Financial liabilities]

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillAxis

Axis

label

Classes of intangible assets and goodwill [axis]

IAS 38.118 Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillDomain

Domain [default]

label

Classes of intangible assets and goodwill [domain]

IAS 38.118 Common practice

documentation

This member stands for intangible assets and goodwill. It also represents the standard value for the “Classes of intangible assets and goodwill” axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillAxis

Axis

label

Classes of intangible assets other than goodwill [axis]

IAS 38.118 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillDomain

Domain [default]

label

Classes of intangible assets other than goodwill [domain]

IAS 38.118 Disclosure

documentation

This member stands for the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used.

ifrs-full

ClassesOfInventoriesAbstract

label

Classes of current inventories [abstract]

ifrs-full

ClassesOfLiabilitiesAxis

Axis

label

Classes of liabilities [axis]

IFRS 13.93 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfLiabilitiesDomain

Domain [default]

label

Classes of liabilities [domain]

IFRS 13.93 Disclosure

documentation

This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of liabilities” axis if no other member is used. [Refer: Liabilities]

ifrs-full

ClassesOfOrdinarySharesAxis

Axis

label

Classes of ordinary shares [axis]

IAS 33.66 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfOrdinarySharesDomain

Domain [default]

label

Classes of ordinary shares [domain]

IAS 33.66 Disclosure

documentation

This member stands for the standard value for the “Classes of ordinary shares” axis if no other member is used.

ifrs-full

ClassesOfOtherProvisionsAbstract

label

Classes of other provisions [abstract]

ifrs-full

ClassesOfOtherProvisionsDomain

Domain [default]

label

Classes of other provisions [domain]

IAS 37.84 Disclosure

documentation

This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the “Classes of other provisions” axis if no other member is used. [Refer: Provisions]

ifrs-full

ClassesOfPlanAssetsFairValueMonetaryAmountsAbstract

label

Classes of plan assets, fair value monetary amounts [abstract]

ifrs-full

ClassesOfPlanAssetsFairValuePercentageAmountsAbstract

label

Classes of plan assets, fair value percentage amounts [abstract]

ifrs-full

ClassesOfPropertyPlantAndEquipmentAxis

Axis

label

Classes of property, plant and equipment [axis]

IAS 16.73 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfPropertyPlantAndEquipmentDomain

Domain [default]

label

Classes of property, plant and equipment [domain]

IAS 16.73 Disclosure

documentation

This member stands for the standard value for the “Classes of property, plant and equipment” axis if no other member is used.

ifrs-full

ClassesOfProvisionsAxis

Axis

label

Classes of other provisions [axis]

IAS 37.84 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesAxis

Axis

label

Classes of regulatory deferral account balances [axis]

IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesDomain

Domain [default]

label

Classes of regulatory deferral account balances [domain]

IFRS 14.30 c Disclosure, IFRS 14.33 Disclosure

documentation

This member stands for all classes (i.e. types of cost or income) of regulatory deferral account balances. It also represents the standard value for the “Classes of regulatory deferral account balances” axis if no other member is used. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

ClassesOfShareCapitalAxis

Axis

label

Classes of share capital [axis]

IAS 1.79 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ClassesOfShareCapitalDomain

Domain [default]

label

Classes of share capital [domain]

IAS 1.79 a Disclosure

documentation

This member stands for share capital of the entity. It also represents the standard value for the “Classes of share capital” axis if no other member is used.

ifrs-full

ClassificationOfAssetsAsHeldForSaleMember

Member

label

Classification of assets as held for sale [member]

IAS 10.22 c Example

documentation

This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]

ifrs-full

ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember

Member

label

Classification of Liabilities as Current or Non-current [member]

Expiry date 2026-01-01 IAS 1.139U Disclosure

documentation

This member stands for Classification of Liabilities as Current or Non-current (Amendments to IAS 1) issued in January 2020 and later amended in July 2020.

ifrs-full

ClosingForeignExchangeRate

Decimal, instant

label

Closing foreign exchange rate

IAS 1.112 c Common practice

documentation

The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.

ifrs-full

CommencementOfMajorLitigationMember

Member

label

Commencement of major litigation [member]

IAS 10.22 j Example

documentation

This member stands for the commencement of major litigation.

ifrs-full

CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

Text

label

Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

IAS 7.48 Disclosure

documentation

The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]

ifrs-full

CommercialPapersIssued

Monetary, instant, credit

label

Commercial papers issued

IAS 1.112 c Common practice

documentation

The amount of commercial paper issued by the entity.

ifrs-full

CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

Monetary, instant, credit

label

Commitments for development or acquisition of biological assets

IAS 41.49 b Disclosure

documentation

The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]

ifrs-full

CommitmentsInRelationToJointVentures

Monetary, instant, credit

label

Commitments in relation to joint ventures

IFRS 12.23 a Disclosure

documentation

The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Total for all joint ventures [member]]

ifrs-full

CommitmentsMadeByEntityRelatedPartyTransactions

Monetary, duration

label

Commitments made by entity, related party transactions

IAS 24.21 i Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]]

ifrs-full

CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

Monetary, duration

label

Commitments made on behalf of entity, related party transactions

IAS 24.21 i Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Total for all related parties [member]]

ifrs-full

CommodityPriceRiskMember

Member

label

Commodity price risk [member]

IFRS 7.40 a Example, IFRS 7.IG32 Example

documentation

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Classes of financial instruments [domain]]

ifrs-full

CommunicationAndNetworkEquipmentMember

Member

label

Communication and network equipment [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]

ifrs-full

CommunicationExpense

Monetary, duration, debit

label

Communication expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from communication.

ifrs-full

ComparativeInformationDoesNotComplyWithIFRS7AndIFRS9

True/False

label

Comparative information does not comply with IFRS 7 and IFRS 9

IFRS 1.E2 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether comparative information is presented that does not comply with IFRS 7 and IFRS 9. Use true if any such comparative information does not comply. Use false if explicitly reporting that all comparative information does comply.

ifrs-full

CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

Monetary, duration, credit

label

Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up

IAS 16.74A a Disclosure

documentation

The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]

ifrs-full

ComplianceWithIFRSsIfAppliedForInterimFinancialReport

True/False

label

Compliance with IFRSs if applied for interim financial report

IAS 34.19 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity is compliant with IFRSs for interim financial report.

ifrs-full

ComponentsOfEquityAxis

Axis

label

Components of equity [axis]

IAS 1.106 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ComponentsOfEquityDomain

Domain [default]

label

Components of equity [domain]

IAS 1.106 Disclosure

documentation

This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the “Components of equity” axis if no other member is used.

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract

label

Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract

label

Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract

label

Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract

label

Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComprehensiveIncome

Monetary, duration, credit

label

Comprehensive income

IAS 1.106 a Disclosure, IAS 1.81A c Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ix) Disclosure, IFRS 1.32 a (ii) Disclosure

totalLabel

Total comprehensive income

documentation

The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

ifrs-full

ComprehensiveIncomeAbstract

label

Comprehensive income [abstract]

ifrs-full

ComprehensiveIncomeAttributableToAbstract

label

Comprehensive income attributable to [abstract]

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Comprehensive income, attributable to non-controlling interests

IAS 1.106 a Disclosure, IAS 1.81B b (i) Disclosure

totalLabel

Total comprehensive income, attributable to non-controlling interests

documentation

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterestsContinuingAndDiscontinuedOperationsAbstract

label

Comprehensive income attributable to non-controlling interests, continuing and discontinued operations [abstract]

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParent

Monetary, duration, credit

label

Comprehensive income, attributable to owners of parent

IAS 1.106 a Disclosure, IAS 1.81B b (ii) Disclosure

totalLabel

Total comprehensive income, attributable to owners of parent

documentation

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract

label

Comprehensive income attributable to owners of parent, continuing and discontinued operations [abstract]

ifrs-full

ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract

label

Comprehensive income, continuing and discontinued operations [abstract]

ifrs-full

ComprehensiveIncomeFromContinuingOperations

Monetary, duration, credit

label

Comprehensive income from continuing operations

IFRS 5.33 d Common practice

documentation

The comprehensive income from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Comprehensive income from continuing operations, attributable to non-controlling interests

IFRS 5.33 d Common practice

documentation

The comprehensive income from continuing operations attributable to non-controlling interests. [Refer: Comprehensive income from continuing operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent

Monetary, duration, credit

label

Comprehensive income from continuing operations, attributable to owners of parent

IFRS 5.33 d Common practice

documentation

The comprehensive income from continuing operations attributable to owners of the parent. [Refer: Comprehensive income from continuing operations]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperations

Monetary, duration, credit

label

Comprehensive income from discontinued operations

IFRS 5.33 d Common practice

documentation

The comprehensive income from discontinued operations. [Refer: Discontinued operations [member]; Comprehensive income]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Comprehensive income from discontinued operations, attributable to non-controlling interests

IFRS 5.33 d Common practice

documentation

The comprehensive income from discontinued operations attributable to non-controlling interests. [Refer: Comprehensive income from discontinued operations; Non-controlling interests]

ifrs-full

ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent

Monetary, duration, credit

label

Comprehensive income from discontinued operations, attributable to owners of parent

IFRS 5.33 d Common practice

documentation

The comprehensive income from discontinued operations attributable to owners of the parent. [Refer: Comprehensive income from discontinued operations]

ifrs-full

ComputerEquipmentMember

Member

label

Computer equipment [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]

ifrs-full

ComputerSoftware

Monetary, instant, debit

label

Computer software

IAS 38.119 c Example

documentation

The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

ifrs-full

ComputerSoftwareMember

Member

label

Computer software [member]

IAS 38.119 c Example

documentation

This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

ifrs-full

ConcentrationsOfRisk

Text

label

Description of concentrations of risk

IFRS 7.34 c Disclosure

documentation

The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

ConcentrationsOfRiskAxis

Axis

label

Concentrations of risk [axis]

IFRS 17.127 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConcentrationsOfRiskDomain

Domain [default]

label

Concentrations of risk [domain]

IFRS 17.127 Disclosure

documentation

This member stands for the concentrations of risk. It also represents the standard value for the “Concentrations of risk” axis if no other member is used.

ifrs-full

ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

Percent

label

Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk

IFRS 17.119 Disclosure

documentation

The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk

Percent

label

Confidence level used to determine risk adjustment for non-financial risk

IFRS 17.119 Disclosure

documentation

The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

ConsensusPricingMember

Member

label

Consensus pricing [member]

IFRS 13.B5 Example, IFRS 13.IE63 Example

documentation

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]

ifrs-full

ConsiderationPaidReceived

Monetary, duration, credit

label

Consideration paid (received)

IAS 7.40 a Disclosure

documentation

The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]]

ifrs-full

ConsolidatedAndSeparateFinancialStatementsAxis

Axis

label

Consolidated and separate financial statements [axis]

IAS 27.4 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConsolidatedMember

Member [default]

label

Consolidated [member]

IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure

documentation

This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the “Consolidated and separate financial statements” axis if no other member is used.

ifrs-full

ConsolidatedStructuredEntitiesAxis

Axis

label

Consolidated structured entities [axis]

IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ConsolidatedStructuredEntitiesDomain

Domain [default]

label

Consolidated structured entities [domain]

IFRS 12 – Nature of the risks associated with an entity's interests in consolidated structured entities Disclosure

documentation

This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used.

ifrs-full

ConsolidatedStructuredEntitiesMember

Member

label

Total for all consolidated structured entities [member]

IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure

documentation

This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]

ifrs-full

ConstantPrepaymentRateMeasurementInputMember

Member

label

Constant prepayment rate, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

This member stands for the constant prepayment rate used as a measurement input.

ifrs-full

ConstructionInProgress

Monetary, instant, debit

label

Construction in progress

IAS 16.37 Common practice

documentation

The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]

ifrs-full

ConstructionInProgressMember

Member

label

Construction in progress [member]

IAS 16.37 Common practice

documentation

This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (i.e. not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]

ifrs-full

ConsumableBiologicalAssetsMember

Member

label

Consumable biological assets [member]

IAS 41.43 Example

documentation

This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]

ifrs-full

ConsumerLoans

Monetary, instant, debit

label

Loans to consumers

IAS 1.112 c Common practice

documentation

The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]

ifrs-full

ConsumerLoansMember

Member

label

Loans to consumers [member]

IFRS 7.6 Example, IFRS 7.IG20C Example, IFRS 7.IG40B Example

documentation

This member stands for loans that are made to individuals for personal use.

ifrs-full

ContingentAssetsDisclosureIsNotPracticable

True/False

label

Contingent assets disclosure is not practicable

IAS 37.91 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.

ifrs-full

ContingentConsiderationMember

Member

label

Contingent consideration [member]

IFRS 13.94 Common practice

documentation

This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.

ifrs-full

ContingentConsiderationRecognisedAsOfAcquisitionDate

Monetary, instant, credit

label

Contingent consideration recognised as of acquisition date

IFRS 3.B64 g (i) Disclosure

documentation

The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

ContingentLiabilitiesDisclosureIsNotPracticable

True/False

label

Contingent liabilities disclosure is not practicable

IAS 37.91 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the disclosure of information related to contingent liabilities is not practicable.

ifrs-full

ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

Monetary, instant, credit

label

Contingent liabilities incurred in relation to interests in joint ventures

IFRS 12.23 b Disclosure

documentation

The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]

ifrs-full

ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

Monetary, instant, credit

label

Contingent liabilities incurred in relation to interests in associates

IFRS 12.23 b Disclosure

documentation

The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]

ifrs-full

ContingentLiabilitiesOfJointVentureMember

Member

label

Contingent liabilities related to joint ventures [member]

IAS 37.88 Example

documentation

This member stands for contingent liabilities that are related to joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]

ifrs-full

ContingentLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Contingent liabilities recognised as of acquisition date

IFRS 3.B64 i Example, IFRS 3.IE72 Example

negatedLabel

Contingent liabilities recognised as of acquisition date

documentation

The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

ContingentLiabilitiesRecognisedInBusinessCombination

Monetary, instant, credit

label

Contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

periodEndLabel

Contingent liabilities recognised in business combination at end of period

periodStartLabel

Contingent liabilities recognised in business combination at beginning of period

documentation

The amount of contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

Member

label

Contingent liability arising from post-employment benefit obligations [member]

IAS 19.152 Disclosure

documentation

This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

Member

label

Contingent liability for decommissioning, restoration and rehabilitation costs [member]

IAS 37.88 Example

documentation

This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

ContingentLiabilityForGuaranteesMember

Member

label

Contingent liability for guarantees [member]

IAS 37.88 Common practice

documentation

This member stands for a contingent liability for guarantees. [Refer: Classes of contingent liabilities [domain]; Guarantees [member]]

ifrs-full

ContingentlyIssuableSharesMember

Member

label

Contingently issuable shares [member]

IAS 33.70 c Example

documentation

This member stands for contingently issuable shares.

ifrs-full

ContinuingAndDiscontinuedOperationsAxis

Axis

label

Continuing and discontinued operations [axis]

IFRS 5 – Presentation and disclosure Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

Axis

label

Continuing involvement in derecognised financial assets by type of instrument [axis]

IFRS 7.B33 Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentDomain

Domain [default]

label

Continuing involvement in derecognised financial assets by type of instrument [domain]

IFRS 7.B33 Example

documentation

This member stands for all types of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of instrument” axis if no other member is used.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

Axis

label

Continuing involvement in derecognised financial assets by type of transfer [axis]

IFRS 7.B33 Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferDomain

Domain [default]

label

Continuing involvement in derecognised financial assets by type of transfer [domain]

IFRS 7.B33 Example

documentation

This member stands for all types of transfers of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of transfer” axis if no other member is used.

ifrs-full

ContinuingOperationsMember

Member [default]

label

Continuing operations, unless line item indicates otherwise [member]

IFRS 5 – Presentation and disclosure Disclosure

documentation

This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This meaning may be overridden for line items which are either intrinsically related to discontinued operations (or disposal groups held for sale), or which are typically reported for the aggregate of continuing and discontinued. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]

ifrs-full

ContractAssets

Monetary, instant, debit

label

Contract assets

IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure

periodEndLabel

Contract assets at end of period

periodStartLabel

Contract assets at beginning of period

totalLabel

Total contract assets

documentation

The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).

ifrs-full

ContractAssetsAbstract

label

Contract assets [abstract]

ifrs-full

ContractAssetsMember

Member

label

Contract assets [member]

IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example

documentation

This member stands for contract assets. [Refer: Contract assets]

ifrs-full

ContractDurationAxis

Axis

label

Contract duration [axis]

IFRS 15.B89 e Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ContractDurationDomain

Domain [default]

label

Contract duration [domain]

IFRS 15.B89 e Example

documentation

This member stands for all durations of contracts with customers. It also represents the standard value for the “Contract duration” axis if no other member is used.

ifrs-full

ContractLiabilities

Monetary, instant, credit

label

Contract liabilities

IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure

periodEndLabel

Contract liabilities at end of period

periodStartLabel

Contract liabilities at beginning of period

totalLabel

Total contract liabilities

documentation

The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.

ifrs-full

ContractLiabilitiesAbstract

label

Contract liabilities [abstract]

ifrs-full

ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

Monetary, instant, credit

label

Contract liabilities for performance obligations satisfied over time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities; Performance obligations satisfied over time [member]]

ifrs-full

ContractLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Contract liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Contract liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]]

ifrs-full

ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

Monetary, instant, credit

label

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

IFRS 7.B11D d Example

documentation

The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]

ifrs-full

ContractualCapitalCommitments

Monetary, instant, credit

label

Contractual capital commitments

IAS 1.112 c Common practice

documentation

The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]

ifrs-full

ContractualCommitmentsForAcquisitionOfIntangibleAssets

Monetary, instant, credit

label

Contractual commitments for acquisition of intangible assets

IAS 38.122 e Disclosure

documentation

The amount of contractual commitments for the acquisition of intangible assets.

ifrs-full

ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

Monetary, instant, credit

label

Contractual commitments for acquisition of property, plant and equipment

IAS 16.74 c Disclosure

documentation

The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

ContractualServiceMargin

Monetary, instant, credit

label

Contractual service margin

IFRS 17.109 Disclosure

documentation

The amount of the contractual service margin. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginMember

Member

label

Contractual service margin [member]

IFRS 17.101 c Disclosure, IFRS 17.107 d Disclosure

documentation

This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.

ifrs-full

ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

Member

label

Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]

IFRS 17.114 c Disclosure

documentation

This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember

Member

label

Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]

IFRS 17.114 b Disclosure

documentation

This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember

Member

label

Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]

IFRS 17.114 a Disclosure

documentation

This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

ifrs-full

ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer

IAS 19.141 f Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer

documentation

The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

IAS 19.141 f Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a positive value; increases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions by plan participants should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions by plan participants represent a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan

IAS 19.141 f Disclosure

negatedTotalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from contributions to plan should be tagged with a positive value; increases should be tagged with a negative value. Increases in the fair value of plan assets resulting from contributions to plan represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value.

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

label

Contributions to plan, net defined benefit liability (asset) [abstract]

ifrs-full

ControlMember

Member

label

Control [member]

IAS 24.26 a Disclosure

documentation

This member stands for control. An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.

ifrs-full

ConvertibleInstrumentsMember

Member

label

Convertible instruments [member]

IAS 33.70 c Common practice

documentation

This member stands for convertible instruments.

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

Monetary, instant, debit

label

Copyrights, patents and other industrial property rights, service and operating rights

IAS 38.119 e Example

documentation

The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember

Member

label

Copyrights, patents and other industrial property rights, service and operating rights [member]

IAS 38.119 e Example

documentation

This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

ifrs-full

CorporateDebtInstrumentsHeld

Monetary, instant, debit

label

Corporate debt instruments held

IAS 1.112 c Common practice

documentation

The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]

ifrs-full

CorporateInformationAndStatementOfIFRSComplianceAbstract

label

Corporate information and statement of IFRS compliance [abstract]

ifrs-full

CorporateLoans

Monetary, instant, debit

label

Loans to corporate entities

IAS 1.112 c Common practice

documentation

The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]

ifrs-full

CorporateLoansMember

Member

label

Loans to corporate entities [member]

IAS 1.112 c Common practice, IFRS 7.6 Example, IFRS 7.IG20C Example

documentation

This member stands for loans made to corporate entities.

ifrs-full

CostApproachMember

Member

label

Cost approach [member]

IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure

documentation

This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as “current replacement cost”).

ifrs-full

CostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelatesToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities

Monetary, duration, debit

label

Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities

IAS 16.74A b Disclosure

documentation

The amount of cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.

ifrs-full

CostModelMember

Member

label

Cost model [member]

IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure

documentation

This member stands for the cost model. After recognition, an asset is carried at its cost less any accumulated depreciation and any accumulated impairment losses.

ifrs-full

CostOfHedgingAbstract

label

Cost of hedging [abstract]

ifrs-full

CostOfInventoriesRecognisedAsExpenseDuringPeriod

Monetary, duration, debit

label

Cost of inventories recognised as expense during period

IAS 2.36 d Disclosure

documentation

The amount of inventories recognised as an expense during the period. [Refer: Inventories]

ifrs-full

CostOfMerchandiseSold

Monetary, duration, debit

label

Cost of merchandise sold

IAS 1.85 Common practice

documentation

The amount of merchandise that was sold during the period and recognised as an expense.

ifrs-full

CostOfPurchasedEnergySold

Monetary, duration, debit

label

Cost of purchased energy sold

IAS 1.112 c Common practice

documentation

The amount of purchased energy that was sold during the period and recognised as an expense.

ifrs-full

CostOfSales

(Monetary), duration, debit

label

Cost of sales

IAS 1.103 Disclosure, IAS 1.99 Disclosure

negatedLabel

Cost of sales

commentaryGuidance

This line item should only be used to tag total “cost of sales” amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag “cost of sales, excluding depreciation” when the depreciation amount reflects an expense that the company considers part of cost of sales.

documentation

The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.

ifrs-full

CostOfSalesFoodAndBeverage

Monetary, duration, debit

label

Cost of sales, food and beverage

IAS 1.85 Common practice

documentation

The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]

ifrs-full

CostOfSalesHotelOperations

Monetary, duration, debit

label

Cost of sales, hotel operations

IAS 1.85 Common practice

documentation

The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]

ifrs-full

CostOfSalesMember

Member

label

Cost of sales [member]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

This member stands for the amount of all expenses directly or indirectly attributed to goods or services sold. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.

ifrs-full

CostOfSalesRoomOccupancyServices

Monetary, duration, debit

label

Cost of sales, room occupancy services

IAS 1.85 Common practice

documentation

The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]

ifrs-full

CostsToObtainContractsWithCustomersMember

Member

label

Costs to obtain contracts with customers [member]

IFRS 15.128 a Example

documentation

This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

CounterpartiesAxis

Axis

label

Counterparties [axis]

IFRS 7.B52 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CounterpartiesDomain

Domain [default]

label

Counterparties [domain]

IFRS 7.B52 Disclosure

documentation

This member stands for the parties to the transaction other than the entity. It also represents the standard value for the “Counterparties” axis if no other member is used.

ifrs-full

CountryOfDomicileMember

Member

label

Country of domicile [member]

IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure

documentation

This member stands for the country in which the entity is registered and where it has its legal address or registered office.

ifrs-full

CountryOfIncorporation

Text

label

Country of incorporation

IAS 1.138 a Disclosure

documentation

The country in which the entity is incorporated.

ifrs-full

CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

Text

label

Country of incorporation of entity whose consolidated financial statements have been produced for public use

IAS 27.16 a Disclosure

documentation

The country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]

ifrs-full

CountryOfIncorporationOfJointOperation

Text

label

Country of incorporation of joint operation

IFRS 12.21 a (iii) Disclosure

documentation

The country in which a joint operation of the entity is incorporated. [Refer: Total for all joint operations [member]]

ifrs-full

CountryOfIncorporationOfJointVenture

Text

label

Country of incorporation of joint venture

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure

documentation

The country in which a joint venture of the entity is incorporated. [Refer: Total for all joint ventures [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfAssociate

Text

label

Country of incorporation of associate

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure

documentation

The country in which an associate of the entity is incorporated. [Refer: Total for all associates [member]]

ifrs-full

CountryOfIncorporationOrResidenceOfSubsidiary

Text

label

Country of incorporation of subsidiary

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure

documentation

The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]]

ifrs-full

CreationDateAxis

Axis

label

Creation date [axis]

IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CreditCardLoans

Monetary, instant, debit

label

Credit card loans

IAS 1.55 Common practice

documentation

The amount of credit card loans made by the entity.

ifrs-full

CreditDerivativeFairValue

Monetary, instant, debit

label

Credit derivative, fair value

IFRS 7.24G a Disclosure

periodEndLabel

Credit derivative, fair value at end of period

periodStartLabel

Credit derivative, fair value at beginning of period

documentation

The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

ifrs-full

CreditDerivativeNominalAmount

Monetary, instant

label

Credit derivative, nominal amount

IFRS 7.24G a Disclosure

periodEndLabel

Credit derivative, nominal amount at end of period

periodStartLabel

Credit derivative, nominal amount at beginning of period

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The nominal amount of a credit derivative. [Refer: Derivatives [member]]

ifrs-full

CreditExposure

Monetary, instant

label

Credit exposure

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]. This element should be used to tag non-restated comparative information only.

documentation

The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]

ifrs-full

CreditImpairmentOfFinancialInstrumentsAxis

Axis

label

Credit impairment of financial instruments [axis]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CreditImpairmentOfFinancialInstrumentsDomain

Domain [default]

label

Credit impairment of financial instruments [domain]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the “Credit impairment of financial instruments” axis if no other member is used.

ifrs-full

CreditrelatedFeeAndCommissionIncome

Monetary, duration, credit

label

Credit-related fee and commission income

IAS 1.112 c Common practice

documentation

The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]

ifrs-full

CreditRiskMember

Member

label

Credit risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example

documentation

This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Classes of financial instruments [domain]]

ifrs-full

CreditSpreadMeasurementInputMember

Member

label

Credit spread, measurement input [member]

IFRS 13.93 d Common practice

documentation

This member stands for the credit spread used as a measurement input.

ifrs-full

CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

Monetary, duration, credit

label

Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models

IAS 40.75 f (iv) Disclosure

documentation

The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]

ifrs-full

CumulativeEffectAtDateOfInitialApplicationAxis

Axis

label

Cumulative effect at date of initial application [axis]

IAS 1.106 Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, credit

label

Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.11B c Disclosure

documentation

The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

Monetary, duration, credit

label

Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category

IAS 1.82 cb Disclosure

documentation

The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]

ifrs-full

CumulativePreferenceDividendsNotRecognised

Monetary, duration

label

Cumulative preference dividends not recognised

IAS 1.137 b Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of cumulative preference dividends not recognised.

ifrs-full

CumulativeUnrecognisedShareOfLossesOfAssociates

Monetary, instant, credit

label

Cumulative unrecognised share of losses of associates

IFRS 12.22 c Disclosure

documentation

The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]; Unrecognised share of losses of associates]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVentures

Monetary, instant, credit

label

Cumulative unrecognised share of losses of joint ventures

IFRS 12.22 c Disclosure

documentation

The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]; Unrecognised share of losses of joint ventures]

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

Monetary, instant, credit

label

Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method

IFRS 11.C4 Disclosure

documentation

The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Total for all joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]

ifrs-full

CurrencyInWhichInformationIsDisplayedAxis

Axis

label

Currency in which information is displayed [axis]

IAS 21.57 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

CurrencyInWhichSupplementaryInformationIsDisplayedMember

Member

label

Currency in which supplementary information is displayed [member]

IAS 21.57 a Disclosure

documentation

This member indicates information displayed in a currency that is different from either the entity’s functional currency or its presentation currency.

ifrs-full

CurrencyRiskMember

Member

label

Currency risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure

documentation

This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Classes of financial instruments [domain]]

ifrs-full

CurrencySwapContractMember

Member

label

Currency swap contract [member]

IAS 1.112 c Common practice

documentation

This member stands for a currency swap contract. [Refer: Swap contract [member]]

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities

Monetary, instant, credit

label

Current accruals and current deferred income including current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current accruals and current deferred income including current contract liabilities

documentation

The amount of current accruals and current deferred income including current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]

ifrs-full

CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

label

Current accruals and current deferred income including current contract liabilities [abstract]

ifrs-full

CurrentAccruedExpensesAndOtherCurrentLiabilities

Monetary, instant, credit

label

Current accrued expenses and other current liabilities

IAS 1.55 Common practice

documentation

The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssets

Monetary, instant, debit

label

Current accrued income including current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current accrued income including current contract assets

documentation

The amount of current accrued income including current contract assets. [Refer: Accrued income including contract assets]

ifrs-full

CurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

label

Current accrued income including current contract assets [abstract]

ifrs-full

CurrentAccruedIncomeOtherThanCurrentContractAssets

Monetary, instant, debit

label

Current accrued income other than current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current accrued income other than current contract assets. [Refer: Accrued income other than contract assets]

ifrs-full

CurrentAdvances

Monetary, instant, credit

label

Current advances received, representing current contract liabilities for performance obligations satisfied at point in time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current advances received representing current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]

ifrs-full

CurrentAdvancesToSuppliers

Monetary, instant, debit

label

Current advances to suppliers

IAS 1.112 c Common practice

documentation

The amount of current advances made to suppliers before goods or services are received.

ifrs-full

CurrentAgriculturalProduce

Monetary, instant, debit

label

Current agricultural produce

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Monetary, duration, debit

label

Current and deferred tax relating to items credited (charged) directly to equity

IAS 12.81 a Disclosure

totalLabel

Aggregate current and deferred tax relating to items credited (charged) directly to equity

documentation

The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Classes of financial instruments [domain]]

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract

label

Current and deferred tax relating to items charged or credited directly to equity [abstract]

ifrs-full

CurrentAssets

Monetary, instant, debit

label

Current assets

IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (i) Disclosure

totalLabel

Total current assets

documentation

The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]

ifrs-full

CurrentAssetsAbstract

label

Current assets [abstract]

ifrs-full

CurrentAssetsLiabilities

Monetary, instant, debit

label

Current assets (liabilities)

IAS 1.55 Common practice

netLabel

Net current assets (liabilities)

documentation

The amount of current assets less the amount of current liabilities.

ifrs-full

CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

Monetary, instant, debit

label

Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

IAS 1.66 Disclosure

totalLabel

Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

documentation

The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]

ifrs-full

CurrentAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Current assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Total for all business combinations [member]]

ifrs-full

CurrentBiologicalAssets

Monetary, instant, debit

label

Current biological assets

IAS 1.54 f Disclosure

documentation

The amount of current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBiologicalAssetsMember

Member

label

Current biological assets [member]

IAS 41.50 Common practice

documentation

This member stands for current biological assets. [Refer: Biological assets]

ifrs-full

CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

Monetary, instant, credit

label

Current bonds issued and current portion of non-current bonds issued

IAS 1.112 c Common practice

documentation

The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

Monetary, instant, credit

label

Current borrowings and current portion of non-current borrowings

IAS 1.55 Common practice

totalLabel

Total current borrowings and current portion of non-current borrowings

documentation

The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract

label

Current borrowings and current portion of non-current borrowings [abstract]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract

label

Current borrowings and current portion of non-current borrowings, by type [abstract]

ifrs-full

CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued

Monetary, instant, credit

label

Current commercial papers issued and current portion of non-current commercial papers issued

IAS 1.112 c Common practice

documentation

The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

ifrs-full

CurrentContractAssets

Monetary, instant, debit

label

Current contract assets

IFRS 15.105 Disclosure

documentation

The amount of current contract assets. [Refer: Contract assets]

ifrs-full

CurrentContractLiabilities

Monetary, instant, credit

label

Current contract liabilities

IFRS 15.105 Disclosure

totalLabel

Total current contract liabilities

documentation

The amount of current contract liabilities. [Refer: Contract liabilities]

ifrs-full

CurrentContractLiabilitiesAbstract

label

Current contract liabilities [abstract]

ifrs-full

CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

Monetary, instant, credit

label

Current contract liabilities for performance obligations satisfied over time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]

ifrs-full

CurrentCrudeOil

Monetary, instant, debit

label

Current crude oil

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]

ifrs-full

CurrentDebtInstrumentsIssued

Monetary, instant, credit

label

Current debt instruments issued

IAS 1.55 Common practice

documentation

The amount of current debt instruments issued. [Refer: Debt instruments issued]

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilities

Monetary, instant, credit

label

Current deferred income including current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current deferred income including current contract liabilities

documentation

The amount of current deferred income including current contract liabilities. [Refer: Deferred income including contract liabilities]

ifrs-full

CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract

label

Current deferred income including current contract liabilities [abstract]

ifrs-full

CurrentDeferredIncomeOtherThanCurrentContractLiabilities

Monetary, instant, credit

label

Current deferred income other than current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of current deferred income other than current contract liabilities. [Refer: Deferred income other than contract liabilities]

ifrs-full

CurrentDepositsFromCustomers

Monetary, instant, credit

label

Current deposits from customers

IAS 1.55 Common practice

documentation

The amount of current deposits from customers. [Refer: Deposits from customers]

ifrs-full

CurrentDerivativeFinancialAssets

Monetary, instant, debit

label

Current derivative financial assets

IAS 1.55 Common practice

documentation

The amount of current derivative financial assets. [Refer: Derivative financial assets]

ifrs-full

CurrentDerivativeFinancialLiabilities

Monetary, instant, credit

label

Current derivative financial liabilities

IAS 1.55 Common practice

documentation

The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

CurrentDividendPayables

Monetary, instant, credit

label

Current dividend payables

IAS 1.55 Common practice

documentation

The amount of current dividend payables. [Refer: Dividend payables]

ifrs-full

CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember

Member

label

Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]

IFRS 13.B36 d Example

documentation

This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.

ifrs-full

CurrentExciseTaxPayables

Monetary, instant, credit

label

Current excise tax payables

IAS 1.78 Common practice

documentation

The amount of current excise tax payables. [Refer: Excise tax payables]

ifrs-full

CurrentFinanceLeaseReceivables

Monetary, instant, debit

label

Current finance lease receivables

IAS 1.55 Common practice

documentation

The amount of current finance lease receivables. [Refer: Finance lease receivables]

ifrs-full

CurrentFinancialAssets

Monetary, instant, debit

label

Current financial assets

IFRS 7.25 Disclosure

totalLabel

Total current financial assets

documentation

The amount of current financial assets. [Refer: Financial assets]

ifrs-full

CurrentFinancialAssetsAtAmortisedCost

Monetary, instant, debit

label

Current financial assets at amortised cost

IFRS 7.8 f Disclosure

documentation

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Current financial assets at fair value through other comprehensive income

IFRS 7.8 h Disclosure

totalLabel

Total current financial assets at fair value through other comprehensive income

documentation

The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

label

Current financial assets at fair value through other comprehensive income [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss

IFRS 7.8 a Disclosure

totalLabel

Total current financial assets at fair value through profit or loss

documentation

The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

label

Current financial assets at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, mandatorily measured at fair value

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

Monetary, instant, debit

label

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

IFRS 7.8 a Disclosure

documentation

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

ifrs-full

CurrentFinancialAssetsAvailableforsale

Monetary, instant, debit

label

Current financial assets available-for-sale

Expired 2023-01-01 IFRS 7.8 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]

ifrs-full

CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Current financial assets measured at fair value through other comprehensive income

IFRS 7.8 h Disclosure

documentation

The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]

ifrs-full

CurrentFinancialLiabilities

Monetary, instant, credit

label

Current financial liabilities

IFRS 7.25 Disclosure

totalLabel

Total current financial liabilities

documentation

The amount of current financial liabilities. [Refer: Financial liabilities]

ifrs-full

CurrentFinancialLiabilitiesAtAmortisedCost

Monetary, instant, credit

label

Current financial liabilities at amortised cost

IFRS 7.8 g Disclosure

documentation

The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

Monetary, instant, credit

label

Current financial liabilities at fair value through profit or loss

IFRS 7.8 e Disclosure

totalLabel

Total current financial liabilities at fair value through profit or loss

documentation

The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

label

Current financial liabilities at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, credit

label

Current financial liabilities at fair value through profit or loss, classified as held for trading

IFRS 7.8 e Disclosure

documentation

The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Monetary, instant, credit

label

Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 e Disclosure

documentation

The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

CurrentFoodAndBeverage

Monetary, instant, debit

label

Current food and beverage

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]

ifrs-full

CurrentFuel

Monetary, instant, debit

label

Current fuel

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of fuel. [Refer: Inventories]

ifrs-full

CurrentGovernmentGrants

Monetary, instant, credit

label

Current government grants

IAS 1.55 Common practice

documentation

The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Government grants]

ifrs-full

CurrentHeldtomaturityInvestments

Monetary, instant, debit

label

Current held-to-maturity investments

Expired 2023-01-01 IFRS 7.8 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

CurrentInterestPayable

Monetary, instant, credit

label

Current interest payable

IAS 1.112 c Common practice

documentation

The amount of current interest payable. [Refer: Interest payable]

ifrs-full

CurrentInterestReceivable

Monetary, instant, debit

label

Current interest receivable

IAS 1.112 c Common practice

documentation

The amount of current interest receivable. [Refer: Interest receivable]

ifrs-full

CurrentInventoriesArisingFromExtractiveActivitiesAbstract

label

Current inventories arising from extractive activities [abstract]

ifrs-full

CurrentInventoriesHeldForSale

Monetary, instant, debit

label

Current inventories held for sale

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]

ifrs-full

CurrentInventoriesInTransit

Monetary, instant, debit

label

Current inventories in transit

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]

ifrs-full

CurrentInvestments

Monetary, instant, debit

label

Current investments

IAS 1.55 Common practice

documentation

The amount of current investments.

ifrs-full

CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Current investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.8 h Disclosure

documentation

The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

ifrs-full

CurrentLeaseLiabilities

Monetary, instant, credit

label

Current lease liabilities

IFRS 16.47 b Disclosure

documentation

The amount of current lease liabilities. [Refer: Lease liabilities]

ifrs-full

CurrentLiabilities

Monetary, instant, credit

label

Current liabilities

IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iii) Disclosure

negatedLabel

Current liabilities

totalLabel

Total current liabilities

documentation

The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.

ifrs-full

CurrentLiabilitiesAbstract

label

Current liabilities [abstract]

ifrs-full

CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

Monetary, instant, credit

label

Current liabilities other than liabilities included in disposal groups classified as held for sale

IAS 1.69 Disclosure

totalLabel

Total current liabilities other than liabilities included in disposal groups classified as held for sale

documentation

The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]

ifrs-full

CurrentLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Current liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Current liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Total for all business combinations [member]]

ifrs-full

CurrentLoansAndReceivables

Monetary, instant, debit

label

Current loans and receivables

Expired 2023-01-01 IFRS 7.8 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of current loans and receivables. [Refer: Loans and receivables]

ifrs-full

CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived

Monetary, instant, credit

label

Current loans received and current portion of non-current loans received

IAS 1.112 c Common practice

documentation

The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]

ifrs-full

CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

Monetary, instant, debit

label

Current materials and supplies to be consumed in production process or rendering services

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]

ifrs-full

CurrentMember

Member

label

Current [member]

IFRS 7.35N Example, IFRS 7.IG20D Example

documentation

This member stands for a current time band.

ifrs-full

CurrentNaturalGas

Monetary, instant, debit

label

Current natural gas

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]

ifrs-full

CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

Monetary, instant, debit

label

Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

IFRS 9.3.2.23 a Disclosure

documentation

The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

ifrs-full

CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued

Monetary, instant, credit

label

Current notes and debentures issued and current portion of non-current notes and debentures issued

IAS 1.112 c Common practice

documentation

The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

ifrs-full

CurrentOreStockpiles

Monetary, instant, debit

label

Current ore stockpiles

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]

ifrs-full

CurrentPackagingAndStorageMaterials

Monetary, instant, debit

label

Current packaging and storage materials

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]

ifrs-full

CurrentPayablesForPurchaseOfEnergy

Monetary, instant, credit

label

Current payables for purchase of energy

IAS 1.78 Common practice

documentation

The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]

ifrs-full

CurrentPayablesForPurchaseOfNoncurrentAssets

Monetary, instant, credit

label

Current payables for purchase of non-current assets

IAS 1.78 Common practice

documentation

The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

ifrs-full

CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

Monetary, instant, credit

label

Current payables on social security and taxes other than income tax

IAS 1.78 Common practice

documentation

The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]

ifrs-full

CurrentPetroleumAndPetrochemicalProducts

Monetary, instant, debit

label

Current petroleum and petrochemical products

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]

ifrs-full

CurrentPortionOfLongtermBorrowings

Monetary, instant, credit

label

Current portion of non-current borrowings

IAS 1.55 Common practice

documentation

The current portion of non-current borrowings. [Refer: Borrowings]

ifrs-full

CurrentPrepaidExpenses

Monetary, instant, debit

label

Current prepaid expenses

IAS 1.112 c Common practice

documentation

The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.

ifrs-full

CurrentPrepayments

Monetary, instant, debit

label

Current prepayments

IAS 1.78 b Example

totalLabel

Total current prepayments

documentation

The amount of current prepayments. [Refer: Prepayments]

ifrs-full

CurrentPrepaymentsAbstract

label

Current prepayments [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets

Monetary, instant, debit

label

Current prepayments and current accrued income including current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current prepayments and current accrued income including current contract assets

documentation

The amount of current prepayments and current accrued income including current contract assets. [Refer: Prepayments; Accrued income including contract assets]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssetsAbstract

label

Current prepayments and current accrued income including current contract assets [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets

Monetary, instant, debit

label

Current prepayments and current accrued income other than current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total current prepayments and current accrued income other than current contract assets

documentation

The amount of current prepayments and current accrued income, other than current contract assets. [Refer: Prepayments; Accrued income other than contract assets]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssetsAbstract

label

Current prepayments and current accrued income other than current contract assets [abstract]

ifrs-full

CurrentPrepaymentsAndOtherCurrentAssets

Monetary, instant, debit

label

Current prepayments and other current assets

IAS 1.55 Common practice

documentation

The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]

ifrs-full

CurrentProgrammingAssets

Monetary, instant, debit

label

Current programming assets

IAS 1.55 Common practice

documentation

The amount of current programming assets. [Refer: Programming assets]

ifrs-full

CurrentProvisions

Monetary, instant, credit

label

Current provisions

IAS 1.54 l Disclosure

totalLabel

Total current provisions

documentation

The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]

ifrs-full

CurrentProvisionsAbstract

label

Current provisions [abstract]

ifrs-full

CurrentProvisionsForEmployeeBenefits

Monetary, instant, credit

label

Current provisions for employee benefits

IAS 1.78 d Disclosure

documentation

The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]

ifrs-full

CurrentRawMaterialsAndCurrentProductionSupplies

Monetary, instant, debit

label

Current raw materials and current production supplies

IAS 2.37 Common practice

totalLabel

Total current raw materials and current production supplies

documentation

A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]

ifrs-full

CurrentRawMaterialsAndCurrentProductionSuppliesAbstract

label

Current raw materials and current production supplies [abstract]

ifrs-full

CurrentReceivablesDueFromAssociates

Monetary, instant, debit

label

Current receivables due from associates

IAS 1.78 b Common practice

documentation

The amount of current receivables due from associates. [Refer: Total for all associates [member]]

ifrs-full

CurrentReceivablesDueFromJointVentures

Monetary, instant, debit

label

Current receivables due from joint ventures

IAS 1.78 b Common practice

documentation

The amount of current receivables due from joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

CurrentReceivablesFromContractsWithCustomers

Monetary, instant, debit

label

Current receivables from contracts with customers

IFRS 15.105 Disclosure

documentation

The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

ifrs-full

CurrentReceivablesFromRentalOfProperties

Monetary, instant, debit

label

Current receivables from rental of properties

IAS 1.78 b Common practice

documentation

The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]

ifrs-full

CurrentReceivablesFromSaleOfProperties

Monetary, instant, debit

label

Current receivables from sale of properties

IAS 1.78 b Common practice

documentation

The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]

ifrs-full

CurrentReceivablesFromTaxesOtherThanIncomeTax

Monetary, instant, debit

label

Current receivables from taxes other than income tax

IAS 1.78 b Common practice

documentation

The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

ifrs-full

CurrentRecognisedAssetsDefinedBenefitPlan

Monetary, instant, debit

label

Current net defined benefit asset

IAS 1.55 Common practice

documentation

The amount of current net defined benefit asset. [Refer: Net defined benefit asset]

ifrs-full

CurrentRecognisedLiabilitiesDefinedBenefitPlan

Monetary, instant, credit

label

Current net defined benefit liability

IAS 1.55 Common practice

documentation

The amount of current net defined benefit liability. [Refer: Net defined benefit liability]

ifrs-full

CurrentRefundsProvision

Monetary, instant, credit

label

Current refunds provision

IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example

documentation

The amount of current provision for refunds. [Refer: Refunds provision]

ifrs-full

CurrentRestrictedCashAndCashEquivalents

Monetary, instant, debit

label

Current restricted cash and cash equivalents

IAS 1.55 Common practice

documentation

The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

CurrentRetentionPayables

Monetary, instant, credit

label

Current retention payables

IAS 1.78 Common practice

documentation

The amount of current retention payables. [Refer: Retention payables]

ifrs-full

CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

Monetary, instant, credit

label

Current secured bank loans received and current portion of non-current secured bank loans received

IAS 1.112 c Common practice

documentation

The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

ifrs-full

CurrentServiceCostDefinedBenefitPlans

Monetary, duration, debit

label

Current service cost, defined benefit plans

IAS 19.135 b Common practice

documentation

The expense of employee service in the current period arising from defined benefit plans. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase in net defined benefit liability (asset) resulting from current service cost]

ifrs-full

CurrentServiceCostNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase in net defined benefit liability (asset) resulting from current service cost

IAS 19.141 a Disclosure

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

ifrs-full

CurrentTaxAssets

Monetary, instant, debit

label

Current tax assets

IAS 1.54 n Disclosure

documentation

The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxAssetsCurrent

Monetary, instant, debit

label

Current tax assets, current

IAS 1.54 n Disclosure

documentation

The current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxAssetsNoncurrent

Monetary, instant, debit

label

Current tax assets, non-current

IAS 1.54 n Disclosure

documentation

The non-current amount of current tax assets. [Refer: Current tax assets]

ifrs-full

CurrentTaxExpenseIncome

Monetary, duration, debit

label

Current tax expense (income)

IAS 12.80 a Example

documentation

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

Monetary, duration, debit

label

Current tax expense (income) and adjustments for current tax of prior periods

IAS 12.80 Common practice

totalLabel

Total current tax expense (income) and adjustments for current tax of prior periods

documentation

The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract

label

Current tax expense (income) and adjustments for current tax of prior periods [abstract]

ifrs-full

CurrentTaxExpenseIncomeRelatedToPillarTwoIncomeTaxes

Monetary, duration, debit

label

Current tax expense (income), related to Pillar Two income taxes

IAS 12.88B Disclosure

documentation

The amount of current tax expense (income) related to Pillar Two income taxes.

ifrs-full

CurrentTaxLiabilities

Monetary, instant, credit

label

Current tax liabilities

IAS 1.54 n Disclosure

documentation

The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

ifrs-full

CurrentTaxLiabilitiesCurrent

Monetary, instant, credit

label

Current tax liabilities, current

IAS 1.54 n Disclosure

documentation

The current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxLiabilitiesNoncurrent

Monetary, instant, credit

label

Current tax liabilities, non-current

IAS 1.54 n Disclosure

documentation

The non-current amount of current tax liabilities. [Refer: Current tax liabilities]

ifrs-full

CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Monetary, duration, debit

label

Current tax relating to items credited (charged) directly to equity

IAS 12.81 a Disclosure

documentation

The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Classes of financial instruments [domain]]

ifrs-full

CurrentTradeReceivables

Monetary, instant, debit

label

Current trade receivables

IAS 1.68 Example, IAS 1.78 b Example

documentation

The amount of current trade receivables. [Refer: Trade receivables]

ifrs-full

CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

Monetary, instant, credit

label

Current unsecured bank loans received and current portion of non-current unsecured bank loans received

IAS 1.112 c Common practice

documentation

The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

ifrs-full

CurrentValueAddedTaxPayables

Monetary, instant, credit

label

Current value added tax payables

IAS 1.78 Common practice

documentation

The amount of current value added tax payables. [Refer: Value added tax payables]

ifrs-full

CurrentValueAddedTaxReceivables

Monetary, instant, debit

label

Current value added tax receivables

IAS 1.78 b Common practice

documentation

The amount of current value added tax receivables. [Refer: Value added tax receivables]

ifrs-full

CurrentWarrantLiability

Monetary, instant, credit

label

Current warrant liability

IAS 1.55 Common practice

documentation

The amount of current warrant liabilities. [Refer: Warrant liability]

ifrs-full

CustomerrelatedIntangibleAssetsMember

Member

label

Customer-related intangible assets [member]

IAS 38.119 Common practice

documentation

This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.

ifrs-full

CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Customer-related intangible assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Total for all business combinations [member]]

ifrs-full

DateAsAtWhichEntityPlansToApplyNewIFRSInitially

Date

label

Date as at which entity plans to apply new IFRS initially

IAS 8.31 d Example

documentation

The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.

ifrs-full

DateByWhichApplicationOfNewIFRSIsRequired

Date

label

Date by which application of new IFRS is required

IAS 8.31 c Example

documentation

The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.

ifrs-full

DatedSubordinatedLiabilities

Monetary, instant, credit

label

Dated subordinated liabilities

IAS 1.112 c Common practice

documentation

The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]

ifrs-full

DateOfAcquisition2013

Date

label

Date of acquisition

IFRS 3.B64 b Disclosure

documentation

The date on which the acquirer obtains control of the acquiree in a business combination.

ifrs-full

DateOfAuthorisationForIssueOfFinancialStatements2013

Date

label

Date of authorisation for issue of financial statements

IAS 10.17 Disclosure

documentation

The date on which financial statements are authorised for issue.

ifrs-full

DateOfEndOfReportingPeriod2013

Date

label

Date of end of reporting period

IAS 1.51 c Disclosure

documentation

The date of the end of the reporting period.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

Date

label

Date of end of reporting period of financial statements of associate

IFRS 12.22 b (i) Disclosure

documentation

The date of the end of the reporting period of the financial statements of an associate.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

Date

label

Date of end of reporting period of financial statements of joint venture

IFRS 12.22 b (i) Disclosure

documentation

The date of the end of the reporting period of the financial statements of a joint venture.

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

Date

label

Date of end of reporting period of financial statements of subsidiary

IFRS 12.11 a Disclosure

documentation

The date of the end of the reporting period of the financial statements of a subsidiary.

ifrs-full

DateOfGrantOfSharebasedPaymentArrangement

Text

label

Date of grant of share-based payment arrangement

IFRS 2.45 a Example, IFRS 2.IG23 Example

documentation

The date on which share-based payment arrangements are granted. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

Date

label

Date of reclassification of financial assets due to change in business model

IFRS 7.12B a Disclosure

documentation

The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

DebtInstrumentsAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Debt instruments, amount contributed to fair value of plan assets

IAS 19.142 c Example

documentation

The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

DebtInstrumentsHeld

Monetary, instant, debit

label

Debt instruments held

IAS 1.55 Common practice

totalLabel

Total debt instruments held

documentation

The amount of instruments representing indebtedness, including instruments called debt securities, held by the entity.

ifrs-full

DebtInstrumentsHeldAbstract

label

Debt instruments held [abstract]

ifrs-full

DebtInstrumentsHeldAtAmortisedCost

Monetary, instant, debit

label

Debt instruments held at amortised cost

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity at amortised cost. [Refer: Debt instruments held; Financial assets at amortised cost]

ifrs-full

DebtInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Debt instruments held at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity at fair value through profit or loss classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

DebtInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Monetary, instant, debit

label

Debt instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Debt instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]

ifrs-full

DebtInstrumentsHeldMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Debt instruments held measured at fair value through other comprehensive income

IAS 1.55 Common practice

documentation

The amount of instruments representing indebtedness held by the entity that are measured at fair value through other comprehensive income. [Refer: Debt instruments held; Financial assets measured at fair value through other comprehensive income]

ifrs-full

DebtInstrumentsIssuedAtAmortisedCost

Monetary, instant, credit

label

Debt instruments issued at amortised cost

IAS 1.55 Common practice

documentation

The amount of instruments issued by the entity that represent indebtedness at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DebtInstrumentsIssuedAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Debt instruments issued at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of instruments issued by the entity that represent indebtedness at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DebtInstrumentsPercentageContributedToFairValueOfPlanAssets

Percent

label

Debt instruments, percentage contributed to fair value of plan assets

IAS 19.142 c Common practice

documentation

The percentage instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Debt instruments, amount contributed to fair value of plan assets]

ifrs-full

DebtSecurities

Monetary, instant, credit

label

Debt instruments issued

IAS 1.55 Common practice

documentation

The amount of instruments issued by the entity that represent indebtedness.

ifrs-full

DebtSecuritiesMember

Member

label

Debt securities [member]

IFRS 13.94 Example, IFRS 13.IE60 Example

documentation

This member stands for instruments held by the entity that represent indebtedness.

ifrs-full

DecreaseDueToHarvestBiologicalAssets

(Monetary), duration, credit

label

Decrease due to harvest, biological assets

IAS 41.50 d Disclosure

negatedLabel

Decrease due to harvest, biological assets

documentation

The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets]

ifrs-full

DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

Monetary, duration, debit

label

Decrease (increase) through tax on share-based payment transactions, equity

IAS 1.106 d Common practice

documentation

The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

Monetary, duration, credit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

IFRS 13.93 h (ii) Disclosure

documentation

The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

Monetary, duration, debit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

Monetary, duration, debit

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

Monetary, duration

label

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

(Monetary), duration, credit

label

Decrease through balances recovered in current period, regulatory deferral account debit balances

IFRS 14.33 a (ii) Example

negatedLabel

Decrease through balances recovered in current period, regulatory deferral account debit balances

documentation

The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]

ifrs-full

DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

(Monetary), duration, debit

label

Decrease through balances reversed in current period, regulatory deferral account credit balances

IFRS 14.33 a (ii) Example

negatedLabel

Decrease through balances reversed in current period, regulatory deferral account credit balances

documentation

The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]

ifrs-full

DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

(Monetary), duration, credit

label

Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid

IAS 19.141 g Disclosure

negatedLabel

Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid

documentation

The decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

(Monetary), duration, credit

label

Decrease through classified as held for sale, biological assets

IAS 41.50 c Disclosure

negatedLabel

Decrease through classified as held for sale, biological assets

documentation

The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleGoodwill

(Monetary), duration, credit

label

Decrease through classified as held for sale, goodwill

IFRS 3.B67 d (iv) Disclosure

negatedLabel

Decrease through classified as held for sale, goodwill

documentation

The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

(Monetary), duration, credit

label

Decrease through classified as held for sale, intangible assets and goodwill

IAS 38.118 e (ii) Common practice

negatedLabel

Decrease through classified as held for sale, intangible assets and goodwill

documentation

The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

(Monetary), duration, credit

label

Decrease through classified as held for sale, intangible assets other than goodwill

IAS 38.118 e (ii) Disclosure

negatedLabel

Decrease through classified as held for sale, intangible assets other than goodwill

documentation

The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

(Monetary), duration, credit

label

Decrease through classified as held for sale, investment property

IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure

negatedLabel

Decrease through classified as held for sale, investment property

documentation

The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

(Monetary), duration, credit

label

Decrease through classified as held for sale, property, plant and equipment

IAS 16.73 e (ii) Disclosure

negatedLabel

Decrease through classified as held for sale, property, plant and equipment

documentation

The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration, credit

label

Decrease through classified as held for sale, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through classified as held for sale, property, plant and equipment including right-of-use assets

documentation

The decrease in property, plant and equipment including right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment including right-of-use assets; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets

(Monetary), duration, credit

label

Decrease through classified as held for sale, right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through classified as held for sale, right-of-use assets

documentation

The decrease in right-of-use assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Right-of-use assets; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

(Monetary), duration, debit

label

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example

negatedLabel

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

documentation

The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

DecreaseThroughDerecognitionFinancialAssets

(Monetary), duration, credit

label

Decrease through derecognition, financial assets

IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example

negatedLabel

Decrease through derecognition, financial assets

documentation

The decrease in financial assets resulting from derecognition. [Refer: Financial assets]

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

(Monetary), duration, debit

label

Decrease through disposals, regulatory deferral account credit balances

IFRS 14.33 a (iii) Example

negatedLabel

Decrease through disposals, regulatory deferral account credit balances

documentation

The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

(Monetary), duration, credit

label

Decrease through disposals, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

negatedLabel

Decrease through disposals, regulatory deferral account debit balances

documentation

The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]

ifrs-full

DecreaseThroughImpairmentContractAssets

Monetary, duration, credit

label

Decrease through impairment, contract assets

IFRS 15.118 c Example

documentation

The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]

ifrs-full

DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows

(Monetary), duration, credit

label

Decrease through impairment losses, assets for insurance acquisition cash flows

IFRS 17.105B Disclosure

negatedLabel

Decrease through impairment losses, assets for insurance acquisition cash flows

documentation

The decrease in assets for insurance acquisition cash flows resulting from impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows]

ifrs-full

DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

(Monetary), duration, credit

label

Decrease through impairments, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

negatedLabel

Decrease through impairments, regulatory deferral account debit balances

documentation

The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, intangible assets and goodwill

IAS 38.118 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, intangible assets and goodwill

documentation

The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, intangible assets other than goodwill

IAS 38.118 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, intangible assets other than goodwill

documentation

The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

(Monetary), duration, debit

label

Decrease through loss of control of subsidiary, other provisions

IAS 37.84 Common practice

negatedLabel

Decrease through loss of control of subsidiary, other provisions

documentation

The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, property, plant and equipment

IAS 16.73 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, property, plant and equipment

documentation

The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets

documentation

The decrease in property, plant and equipment including right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets

(Monetary), duration, credit

label

Decrease through loss of control of subsidiary, right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Decrease through loss of control of subsidiary, right-of-use assets

documentation

The decrease in right-of-use assets resulting from the loss of control of a subsidiary. [Refer: Right-of-use assets]

ifrs-full

DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

Monetary, duration, debit

label

Decrease through performance obligation being satisfied, contract liabilities

IFRS 15.118 e Example

documentation

The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [domain]]

ifrs-full

DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

Monetary, duration, credit

label

Decrease through right to consideration becoming unconditional, contract assets

IFRS 15.118 d Example

documentation

The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]

ifrs-full

DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

(Monetary), duration, debit

label

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

IAS 37.84 Common practice

negatedLabel

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

documentation

The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]

ifrs-full

DecreaseThroughWriteoffFinancialAssets

(Monetary), duration, credit

label

Decrease through write-off, financial assets

IFRS 7.35H Example, IFRS 7.35I c Example, IFRS 7.IG20B Example

negatedLabel

Decrease through write-off, financial assets

documentation

The decrease in financial assets resulting from write-off. [Refer: Financial assets]

ifrs-full

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

Monetary, instant

label

Deductible temporary differences for which no deferred tax asset is recognised

IAS 12.81 e Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

Monetary, instant, debit

label

Aggregate deemed cost of investments for which deemed cost is fair value

IFRS 1.31 b Disclosure

documentation

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

Monetary, instant, debit

label

Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

IFRS 1.31 a Disclosure

documentation

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Total for all associates [member]; Carrying amount [member]; Total for all joint ventures [member]; Previous GAAP [member]; Total for all subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; IFRSs [member]]

ifrs-full

DefaultFinancialStatementsDateMember

Member [default]

label

Default financial statements date [member]

IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure

documentation

This member stands for the standard value for the “Creation date” axis if no other member is used.

ifrs-full

DefaultWasRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

True/False

label

Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

IFRS 7.18 c Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

DeferredIncomeIncludingContractLiabilities

Monetary, instant, credit

label

Deferred income including contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total deferred income including contract liabilities

documentation

The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]

ifrs-full

DeferredIncomeIncludingContractLiabilitiesAbstract

label

Deferred income including contract liabilities [abstract]

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Deferred income including contract liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedTotalLabel

Total deferred income including contract liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for deferred income including contract liabilities assumed in a business combination. [Refer: Deferred income including contract liabilities; Total for all business combinations [member]]

ifrs-full

DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract

label

Deferred income including contract liabilities recognised as of acquisition date [abstract]

ifrs-full

DeferredIncomeOtherThanContractLiabilities

Monetary, instant, credit

label

Deferred income other than contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, other than contract liabilities. [Refer: Contract liabilities]

ifrs-full

DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Deferred income other than contract liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Deferred income other than contract liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for deferred income other than contract liabilities assumed in a business combination. [Refer: Deferred income other than contract liabilities; Total for all business combinations [member]]

ifrs-full

DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

Monetary, instant, debit

label

Deferred tax asset associated with regulatory deferral account balances

IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure

documentation

The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [domain]]

ifrs-full

DeferredTaxAssets

Monetary, instant, debit

label

Deferred tax assets

IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure

negatedLabel

Deferred tax assets

documentation

The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

ifrs-full

DeferredTaxAssetsAndLiabilitiesAbstract

label

Deferred tax assets and liabilities [abstract]

ifrs-full

DeferredTaxAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Deferred tax assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Total for all business combinations [member]]

ifrs-full

DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

Monetary, instant, debit

label

Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

IAS 12.82 Disclosure

documentation

The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]

ifrs-full

DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

Monetary, duration, debit

label

Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset

IAS 12.80 g Example

documentation

The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]

ifrs-full

DeferredTaxExpenseIncome

Monetary, duration, debit

label

Deferred tax expense (income)

IAS 12.81 g (ii) Disclosure

documentation

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

ifrs-full

DeferredTaxExpenseIncomeAbstract

label

Deferred tax expense (income) [abstract]

ifrs-full

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

Monetary, duration

label

Deferred tax expense (income) recognised in profit or loss

IAS 12.81 g (ii) Disclosure

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

ifrs-full

DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

Monetary, duration, debit

label

Deferred tax expense (income) relating to origination and reversal of temporary differences

IAS 12.80 c Example

documentation

The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]

ifrs-full

DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

Monetary, duration, debit

label

Deferred tax expense (income) relating to tax rate changes or imposition of new taxes

IAS 12.80 d Example

documentation

The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]

ifrs-full

DeferredTaxLiabilities

Monetary, instant, credit

label

Deferred tax liabilities

IAS 12.81 g (i) Disclosure, IAS 1.54 o Disclosure, IAS 1.56 Disclosure

documentation

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

ifrs-full

DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Deferred tax liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Deferred tax liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]]

ifrs-full

DeferredTaxLiabilityAsset

Monetary, instant, credit

label

Deferred tax liability (asset)

IAS 12.81 g (i) Disclosure

netLabel

Net deferred tax liability (asset)

periodEndLabel

Deferred tax liability (asset) at end of period

periodStartLabel

Deferred tax liability (asset) at beginning of period

documentation

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

ifrs-full

DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

Monetary, instant, credit

label

Deferred tax liability associated with regulatory deferral account balances

IFRS 14.24 Disclosure, IFRS 14.B11 b Disclosure

documentation

The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [domain]]

ifrs-full

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

Monetary, duration

label

Deferred tax relating to items credited (charged) directly to equity

IAS 12.81 a Disclosure

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

ifrs-full

DefinedBenefitObligationAtPresentValue

(Monetary), instant, credit

label

Defined benefit obligation, at present value

IAS 19.57 a Common practice

negatedLabel

Defined benefit obligation, at present value

documentation

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]

ifrs-full

DefinedBenefitPlansAxis

Axis

label

Defined benefit plans [axis]

IAS 19.138 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DefinedBenefitPlansDomain

Domain [default]

label

Defined benefit plans [domain]

IAS 19.138 Disclosure

documentation

This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the “Defined benefit plans” axis if no other member is used.

ifrs-full

DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

Member

label

Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]

IAS 19.138 Disclosure

documentation

This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]]

ifrs-full

DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

Member

label

Defined benefit plans that share risks between entities under common control [member]

IAS 19.149 Disclosure

documentation

This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [domain]; Total for all subsidiaries [member]; Parent [member]]

ifrs-full

DepartureFromRequirementOfIFRSAxis

Axis

label

Departure from requirement of IFRS [axis]

IAS 1.20 d Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DepositLiabilities

Monetary, instant, credit

label

Deposit liabilities

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity.

ifrs-full

DepositsAtAmortisedCost

Monetary, instant, credit

label

Deposits at amortised cost

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DepositsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Deposits at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DepositsAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Monetary, instant, credit

label

Deposits at fair value through profit or loss that meet definition of held for trading

IAS 1.55 Common practice

documentation

The amount of deposit liabilities held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DepositsFromBanks

Monetary, instant, credit

label

Deposits from banks

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity.

ifrs-full

DepositsFromBanksAtAmortisedCost

Monetary, instant, credit

label

Deposits from banks at amortised cost

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DepositsFromBanksAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Deposits from banks at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DepositsFromBanksAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Monetary, instant, credit

label

Deposits from banks at fair value through profit or loss that meet definition of held for trading

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from banks held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DepositsFromCustomers

Monetary, instant, credit

label

Deposits from customers

IAS 1.55 Common practice

totalLabel

Total deposits from customers

documentation

The amount of deposit liabilities from customers held by the entity.

ifrs-full

DepositsFromCustomersAbstract

label

Deposits from customers [abstract]

ifrs-full

DepositsFromCustomersAtAmortisedCost

Monetary, instant, credit

label

Deposits from customers at amortised cost

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from customers held by the entity at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

DepositsFromCustomersAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, instant, credit

label

Deposits from customers at fair value through profit or loss, designated upon initial recognition or subsequently

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

DepositsFromCustomersAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTrading

Monetary, instant, credit

label

Deposits from customers at fair value through profit or loss that meet definition of held for trading

IAS 1.55 Common practice

documentation

The amount of deposit liabilities from customers held by the entity at fair value through profit or loss that meet the definition of held for trading. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

IAS 1.112 c Common practice

totalLabel

Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

documentation

The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract

label

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]

ifrs-full

DepreciationAndAmortisationExpense

(Monetary), duration, debit

label

Depreciation and amortisation expense

IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure, IFRS 12.B13 d Disclosure, IFRS 8.23 e Disclosure, IFRS 8.28 e Disclosure

negatedLabel

Depreciation and amortisation expense

totalLabel

Total depreciation and amortisation expense

documentation

The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.

ifrs-full

DepreciationAndAmortisationExpenseAbstract

label

Depreciation and amortisation expense [abstract]

ifrs-full

DepreciationBiologicalAssets

(Monetary), duration

label

Depreciation, biological assets

IAS 41.55 c Disclosure

negatedLabel

Depreciation, biological assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]

ifrs-full

DepreciationExpense

Monetary, duration, debit

label

Depreciation expense

IAS 1.112 c Common practice

documentation

The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.

ifrs-full

DepreciationInvestmentProperty

(Monetary), duration

label

Depreciation, investment property

IAS 40.76 Disclosure, IAS 40.79 d (iv) Disclosure

negatedLabel

Depreciation, investment property

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]

ifrs-full

DepreciationMethodBiologicalAssetsAtCost

Text

label

Depreciation method, biological assets, at cost

IAS 41.54 d Disclosure

documentation

The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]

ifrs-full

DepreciationMethodBiologicalAssetsAtCostCategorical

List

label

Depreciation method, biological assets, at cost, categorical

IAS 41.54 d Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which depreciation method is used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses.

ifrs-full

DepreciationMethodInvestmentPropertyCostModel

Text

label

Depreciation method, investment property, cost model

IAS 40.79 a Disclosure

documentation

The depreciation method used for investment property measured using the cost model. [Refer: Investment property]

ifrs-full

DepreciationMethodInvestmentPropertyCostModelCategorical

List

label

Depreciation method, investment property, cost model, categorical

IAS 40.79 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which depreciation method is used for investment property measured using the cost model.

ifrs-full

DepreciationMethodPropertyPlantAndEquipment

Text

label

Depreciation method, property, plant and equipment

IAS 16.73 b Disclosure

documentation

The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationMethodPropertyPlantAndEquipmentCategorical

List

label

Depreciation method, property, plant and equipment, categorical

IAS 16.73 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which depreciation method is used for property, plant and equipment.

ifrs-full

DepreciationPropertyPlantAndEquipment

(Monetary), duration

label

Depreciation, property, plant and equipment

IAS 16.73 e (vii) Disclosure, IAS 16.75 a Disclosure

negatedLabel

Depreciation, property, plant and equipment

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]

ifrs-full

DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration

label

Depreciation, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Depreciation, property, plant and equipment including right-of-use assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation of property, plant and equipment including right-of-use assets. [Refer: Depreciation and amortisation expense; Property, plant and equipment including right-of-use assets]

ifrs-full

DepreciationRateBiologicalAssetsAtCost

Percent

label

Depreciation rate, biological assets, at cost

IAS 41.54 e Disclosure

documentation

The depreciation rate used for biological assets. [Refer: Biological assets]

ifrs-full

DepreciationRateInvestmentPropertyCostModel

Percent

label

Depreciation rate, investment property, cost model

IAS 40.79 b Disclosure

documentation

The depreciation rate used for investment property. [Refer: Investment property]

ifrs-full

DepreciationRatePropertyPlantAndEquipment

Percent

label

Depreciation rate, property, plant and equipment

IAS 16.73 c Disclosure

documentation

The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DepreciationRightofuseAssets

(Monetary), duration

label

Depreciation, right-of-use assets

IFRS 16.53 a Disclosure

negatedLabel

Depreciation, right-of-use assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]

ifrs-full

DerivativeFinancialAssets

Monetary, instant, debit

label

Derivative financial assets

IAS 1.55 Common practice

documentation

The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialAssetsHeldForHedging

Monetary, instant, debit

label

Derivative financial assets held for hedging

IAS 1.55 Common practice

documentation

The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]

ifrs-full

DerivativeFinancialAssetsHeldForTrading

Monetary, instant, debit

label

Derivative financial assets held for trading

IAS 1.55 Common practice

documentation

The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

DerivativeFinancialLiabilities

Monetary, instant, credit

label

Derivative financial liabilities

IAS 1.55 Common practice

documentation

The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

ifrs-full

DerivativeFinancialLiabilitiesHeldForHedging

Monetary, instant, credit

label

Derivative financial liabilities held for hedging

IAS 1.55 Common practice

documentation

The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]

ifrs-full

DerivativeFinancialLiabilitiesHeldForTrading

Monetary, instant, credit

label

Derivative financial liabilities held for trading

IAS 1.55 Common practice

documentation

The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

DerivativeFinancialLiabilitiesUndiscountedCashFlows

Monetary, instant, credit

label

Derivative financial liabilities, undiscounted cash flows

IFRS 7.39 b Disclosure

documentation

The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

DerivativesAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Derivatives, amount contributed to fair value of plan assets

IAS 19.142 e Example

documentation

The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Derivatives [member]]

ifrs-full

DerivativesMember

Member

label

Derivatives [member]

IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 7.6 Example, IFRS 7.IG40B Example

documentation

This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Classes of financial instruments [domain]]

ifrs-full

DerivativesPercentageContributedToFairValueOfPlanAssets

Percent

label

Derivatives, percentage contributed to fair value of plan assets

IAS 19.142 e Common practice

documentation

The percentage derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Derivatives, amount contributed to fair value of plan assets]

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

Text

label

Description of intangible assets material to entity

IAS 38.122 b Disclosure

documentation

The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

Text

label

Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life

IAS 38.122 a Disclosure

documentation

The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 l (ii) Disclosure

documentation

The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets

Text

label

Description of accounting policy decision to use exception in IFRS 13.48, assets

IFRS 13.96 Disclosure

documentation

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

Text

label

Description of accounting policy decision to use exception in IFRS 13.48, liabilities

IFRS 13.96 Disclosure

documentation

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.

ifrs-full

DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory

Text block

label

Description of accounting policy for available-for-sale financial assets [text block]

Expired 2023-01-01 IAS 1.117 b Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory

Text block

label

Description of accounting policy for biological assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

Text block

label

Description of accounting policy for borrowing costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.

ifrs-full

DescriptionOfAccountingPolicyForBorrowingsExplanatory

Text block

label

Description of accounting policy for borrowings [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for borrowings. [Refer: Borrowings]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

Text block

label

Description of accounting policy for business combinations and goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for business combinations and goodwill. [Refer: Total for all business combinations [member]; Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

Text block

label

Description of accounting policy for business combinations [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAccountingPolicyForCashFlowsExplanatory

Text block

label

Description of accounting policy for cash flows [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for cash flows.

ifrs-full

DescriptionOfAccountingPolicyForCollateralExplanatory

Text block

label

Description of accounting policy for collateral [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for collateral.

ifrs-full

DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

Text block

label

Description of accounting policy for construction in progress [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for construction in progress. [Refer: Construction in progress]

ifrs-full

DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory

Text block

label

Description of accounting policy for contingent liabilities and contingent assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for contingent liabilities and contingent assets. [Refer: Classes of contingent liabilities [domain]; Description of nature of contingent assets]

ifrs-full

DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

Text block

label

Description of accounting policy for customer acquisition costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for costs related to acquisition of customers.

ifrs-full

DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

Text block

label

Description of accounting policy for customer loyalty programmes [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for customer loyalty programmes.

ifrs-full

DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

Text block

label

Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

ifrs-full

DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

Text block

label

Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for deferred acquisition costs arising from insurance contracts.

ifrs-full

DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

Text block

label

Description of accounting policy for deferred income tax [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for deferred income tax. [Refer: Deferred tax expense (income)]

ifrs-full

DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

Text block

label

Description of accounting policy for depreciation expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for depreciation expense. [Refer: Depreciation and amortisation expense]

ifrs-full

DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for derecognition of financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the derecognition of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

Text block

label

Description of accounting policy for derivative financial instruments and hedging [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for derivative financial instruments and hedging. [Refer: Classes of financial instruments [domain]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for derivative financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for derivative financial instruments. [Refer: Classes of financial instruments [domain]; Derivatives [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

Text block

label

Description of accounting policy for discontinued operations [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

Text block

label

Description of accounting policy for discounts and rebates [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for discounts and rebates.

ifrs-full

DescriptionOfAccountingPolicyForDividendsExplanatory

Text block

label

Description of accounting policy for dividends [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-full

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

Text block

label

Description of accounting policy for earnings per share [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for earnings per share.

ifrs-full

DescriptionOfAccountingPolicyForEmissionRightsExplanatory

Text block

label

Description of accounting policy for emission rights [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for emission rights.

ifrs-full

DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

Text block

label

Description of accounting policy for employee benefits [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.

ifrs-full

DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

Text block

label

Description of accounting policy for environment related expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for environment related expense.

ifrs-full

DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

Text block

label

Description of accounting policy for exceptional items [text block]

IAS 1.117 Common practice

documentation

The description of the entity's material accounting policy information for exceptional items.

ifrs-full

DescriptionOfAccountingPolicyForExpensesExplanatory

Text block

label

Description of accounting policy for expenses [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for expenses.

ifrs-full

DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

Text block

label

Description of accounting policy for exploration and evaluation expenditures [text block]

IFRS 6.24 a Disclosure

documentation

The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

Text block

label

Description of accounting policy for fair value measurement [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for fair value measurement. [Refer: At fair value [member]]

ifrs-full

DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory

Text block

label

Description of accounting policy for fee and commission income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for fee and commission income and expense. [Refer: Fee and commission income (expense)]

ifrs-full

DescriptionOfAccountingPolicyForFinanceCostsExplanatory

Text block

label

Description of accounting policy for finance costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for finance costs. [Refer: Finance costs]

ifrs-full

DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

Text block

label

Description of accounting policy for finance income and costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for finance income and costs. [Refer: Finance income (cost)]

ifrs-full

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

Text block

label

Description of accounting policy for financial assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

Text block

label

Description of accounting policy for financial guarantees [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial guarantees. [Refer: Guarantees [member]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

Text block

label

Description of accounting policy for financial instruments at fair value through profit or loss [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

Text block

label

Description of accounting policy for financial liabilities [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for financial liabilities. [Refer: Financial liabilities]

ifrs-full

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

Text block

label

Description of accounting policy for foreign currency translation [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for foreign currency translation.

ifrs-full

DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

Text block

label

Description of accounting policy for franchise fees [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for franchise fees.

ifrs-full

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

Text block

label

Description of accounting policy for functional currency [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfAccountingPolicyForGoodwillExplanatory

Text block

label

Description of accounting policy for goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for goodwill. [Refer: Goodwill]

ifrs-full

DescriptionOfAccountingPolicyForGovernmentGrants

Text block

label

Description of accounting policy for government grants [text block]

IAS 20.39 a Disclosure

documentation

The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]

ifrs-full

DescriptionOfAccountingPolicyForHedgingExplanatory

Text block

label

Description of accounting policy for hedging [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for hedging.

ifrs-full

DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

Text block

label

Description of accounting policy for held-to-maturity investments [text block]

Expired 2023-01-01 IAS 1.117 b Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

Text block

label

Description of accounting policy for impairment of assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the impairment of assets.

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

Text block

label

Description of accounting policy for impairment of financial assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the impairment of financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

Text block

label

Description of accounting policy for impairment of non-financial assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

Text block

label

Description of accounting policy for income tax [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for income tax.

ifrs-full

DescriptionOfAccountingPolicyForInsuranceContracts

Text block

label

Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for insurance contracts and related assets, liabilities, income and expense.

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

Text block

label

Description of accounting policy for intangible assets and goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

Text block

label

Description of accounting policy for intangible assets other than goodwill [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

Text block

label

Description of accounting policy for interest income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for income and expense arising from interest.

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociates

Text block

label

Description of accounting policy for investment in associates [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investments in associates. [Refer: Total for all associates [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

Text block

label

Description of accounting policy for investment in associates and joint ventures [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investment in associates and joint ventures. [Refer: Total for all associates [member]; Total for all joint ventures [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

Text block

label

Description of accounting policy for investment property [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investment property. [Refer: Investment property]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsInJointVentures

Text block

label

Description of accounting policy for investments in joint ventures [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investments in joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

Text block

label

Description of accounting policy for investments other than investments accounted for using equity method [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

ifrs-full

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

Text block

label

Description of accounting policy for issued capital [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for issued capital. [Refer: Issued capital]

ifrs-full

DescriptionOfAccountingPolicyForLeasesExplanatory

Text block

label

Description of accounting policy for leases [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.

ifrs-full

DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

Text block

label

Description of accounting policy for loans and receivables [text block]

Expired 2023-01-01 IAS 1.117 b Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]

ifrs-full

DescriptionOfAccountingPolicyForMeasuringInventories

Text block

label

Description of accounting policy for measuring inventories [text block]

IAS 2.36 a Disclosure

documentation

The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]

ifrs-full

DescriptionOfAccountingPolicyForMiningAssetsExplanatory

Text block

label

Description of accounting policy for mining assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for mining assets. [Refer: Mining assets]

ifrs-full

DescriptionOfAccountingPolicyForMiningRightsExplanatory

Text block

label

Description of accounting policy for mining rights [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for mining rights. [Refer: Mining rights [member]]

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory

Text block

label

Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

Text block

label

Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for offsetting of financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the offsetting of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

Text block

label

Description of accounting policy for oil and gas assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory

Text block

label

Description of accounting policy for programming assets [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for programming assets. [Refer: Programming assets]

ifrs-full

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

Text block

label

Description of accounting policy for property, plant and equipment [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfAccountingPolicyForProvisionsExplanatory

Text block

label

Description of accounting policy for provisions [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for provisions. [Refer: Provisions]

ifrs-full

DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

Text block

label

Description of accounting policy for reclassification of financial instruments [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory

Text block

label

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

IFRS 7.28 a Disclosure

documentation

The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfAccountingPolicyForRecognitionOfRevenue

Text block

label

Description of accounting policy for recognition of revenue [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for recognising revenue. [Refer: Revenue]

ifrs-full

DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

Text block

label

Description of accounting policy for regulatory deferral accounts [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for regulatory deferral accounts. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DescriptionOfAccountingPolicyForReinsuranceExplanatory

Text block

label

Description of accounting policy for reinsurance [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for reinsurance.

ifrs-full

DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

Text block

label

Description of accounting policy for repairs and maintenance [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for repairs and maintenance. [Refer: Repairs and maintenance expense]

ifrs-full

DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory

Text block

label

Description of accounting policy for repurchase and reverse repurchase agreements [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for repurchase and reverse repurchase agreements.

ifrs-full

DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

Text block

label

Description of accounting policy for research and development expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for research and development expense. [Refer: Research and development expense]

ifrs-full

DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory

Text block

label

Description of accounting policy for restricted cash and cash equivalents [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

DescriptionOfAccountingPolicyForSegmentReportingExplanatory

Text block

label

Description of accounting policy for segment reporting [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for segment reporting.

ifrs-full

DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

Text block

label

Description of accounting policy for service concession arrangements [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [domain]]

ifrs-full

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

Text block

label

Description of accounting policy for share-based payment transactions [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DescriptionOfAccountingPolicyForStrippingCostsExplanatory

Text block

label

Description of accounting policy for stripping costs [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for waste removal costs that are incurred in mining activity.

ifrs-full

DescriptionOfAccountingPolicyForSubsidiariesExplanatory

Text block

label

Description of accounting policy for subsidiaries [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

Text block

label

Description of accounting policy for taxes other than income tax [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]

ifrs-full

DescriptionOfAccountingPolicyForTerminationBenefits

Text block

label

Description of accounting policy for termination benefits [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for termination benefits. [Refer: Termination benefits expense]

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

Text block

label

Description of accounting policy for trade and other payables [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for trade and other payables. [Refer: Trade and other payables]

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

Text block

label

Description of accounting policy for trade and other receivables [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]

ifrs-full

DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory

Text block

label

Description of accounting policy for trading income and expense [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for trading income and expense. [Refer: Trading income (expense)]

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory

Text block

label

Description of accounting policy for transactions with non-controlling interests [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for transactions with non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory

Text block

label

Description of accounting policy for transactions with related parties [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]]

ifrs-full

DescriptionOfAccountingPolicyForTreasurySharesExplanatory

Text block

label

Description of accounting policy for treasury shares [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for treasury shares. [Refer: Treasury shares]

ifrs-full

DescriptionOfAccountingPolicyForWarrantsExplanatory

Text block

label

Description of accounting policy for warrants [text block]

IAS 1.117 Common practice

documentation

The description of the entity’s material accounting policy information for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.

ifrs-full

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

Text block

label

Description of accounting policy for determining components of cash and cash equivalents [text block]

IAS 7.46 Disclosure

documentation

The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]

ifrs-full

DescriptionOfAcquiree

Text

label

Description of acquiree

IFRS 3.B64 a Disclosure

documentation

The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

Text

label

Description of acquisition of assets by assuming directly related liabilities or by means of lease

IAS 7.44 a Example

documentation

The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.

ifrs-full

DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

Text

label

Description of acquisition of entity by means of equity issue

IAS 7.44 b Example

documentation

The description of the non-cash acquisition of an entity by means of an equity issue.

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan

Text

label

Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan

IAS 19.148 c (ii) Disclosure

documentation

The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan

Text

label

Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan

IAS 19.148 c (i) Disclosure

documentation

The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete

Text

label

Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete

IFRS 3.B67 a (ii) Disclosure

documentation

The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

Monetary, instant, debit

label

Entity’s own financial instruments included in fair value of plan assets

IAS 19.143 Disclosure

documentation

The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Classes of financial instruments [domain]; Defined benefit plans [domain]]

ifrs-full

DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

Monetary, instant, debit

label

Other assets used by entity included in fair value of plan assets

IAS 19.143 Disclosure

documentation

The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

Monetary, instant, debit

label

Property occupied by entity included in fair value of plan assets

IAS 19.143 Disclosure

documentation

The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

Text

label

Description of any other entity’s responsibilities for governance of plan

IAS 19.139 a (iii) Disclosure

documentation

The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfAnyRetirementBenefitPlanTerminationTerms

Text

label

Description of any retirement benefit plan termination terms

IAS 26.36 f Disclosure

documentation

The description of the termination terms of a retirement benefit plan.

ifrs-full

DescriptionOfApproachUsedToDetermineDiscountRates

Text

label

Description of approach used to determine discount rates

IFRS 17.117 c (iii) Disclosure

documentation

The description of the approach used to determine discount rates when applying IFRS 17.

ifrs-full

DescriptionOfApproachUsedToDetermineInvestmentComponents

Text

label

Description of approach used to determine investment components

IFRS 17.117 c (iv) Disclosure

documentation

The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event occurs.

ifrs-full

DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentrelatedServiceInsuranceContractsWithDirectParticipationFeatures

Text

label

Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features

IFRS 17.117 c (v) Disclosure

documentation

The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-related service for insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfApproachUsedToDetermineRelativeWeightingOfBenefitsProvidedByInsuranceCoverageAndInvestmentreturnServiceInsuranceContractsWithoutDirectParticipationFeatures

Text

label

Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features

IFRS 17.117 c (v) Disclosure

documentation

The description of the approach used to determine the relative weighting of the benefits provided by insurance coverage and investment-return service for insurance contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk

Text

label

Description of approach used to determine risk adjustment for non-financial risk

IFRS 17.117 c (ii) Disclosure

documentation

The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures

Text

label

Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features

IFRS 17.117 c (i) Disclosure

documentation

The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets

Text

label

Description of arrangement for contingent consideration arrangements and indemnification assets

IFRS 3.B64 g (ii) Disclosure

documentation

The description of the contingent consideration arrangements and the arrangements for indemnification assets.

ifrs-full

DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk

Text

label

Description of asset-liability matching strategies used by plan or entity to manage risk

IAS 19.146 Disclosure

documentation

The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

Text

label

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

IAS 29.39 b Disclosure

documentation

The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]

ifrs-full

DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

Text

label

Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets

IFRS 3.B64 g (ii) Disclosure

documentation

The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.

ifrs-full

DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17

Text

label

Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17

IFRS 17.C32 a Disclosure

documentation

The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments

Text

label

Description of basis of accounting for transactions between reportable segments

IFRS 8.27 a Disclosure

documentation

The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

Text

label

Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition

IFRS 7.35G a (ii) Disclosure

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

Text

label

Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset

IFRS 7.35G a (iii) Disclosure

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

Text

label

Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses

IFRS 7.35G a (i) Disclosure

documentation

The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate

Text

label

Description of basis of preparation of summarised financial information of associate

IFRS 12.B15 Disclosure

documentation

The description of the basis of preparation of summarised financial information of an associate. [Refer: Total for all associates [member]]

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

Text

label

Description of basis of preparation of summarised financial information of joint venture

IFRS 12.B15 Disclosure

documentation

The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Total for all joint ventures [member]]

ifrs-full

DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

Text

label

Description of basis of valuation of assets available for benefits

IAS 26.35 a (ii) Disclosure

documentation

The description of the basis of valuation of assets available for benefits in retirement benefit plans.

ifrs-full

DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

Text

label

Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently

IFRS 14.32 Disclosure

documentation

The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

Text

label

Description of basis on which unit’s recoverable amount has been determined

IAS 36.134 c Disclosure

documentation

The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (i.e. value in use or fair value less costs of disposal). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

Text

label

Description of basis used to determine surplus or deficit of multi-employer or state plan

IAS 19.148 d (iv) Disclosure

documentation

The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9

Text

label

Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9

IFRS 1.E2 b Disclosure

documentation

The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.

ifrs-full

DescriptionOfBiologicalAssets

Text

label

Description of biological assets

IAS 41.41 Disclosure

documentation

The description of biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

Text

label

Description of biological assets previously measured at cost

IAS 41.56 a Disclosure

documentation

The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]

ifrs-full

DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable

Text

label

Description of biological assets where fair value information is unreliable

IAS 41.54 a Disclosure

documentation

The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]

ifrs-full

DescriptionOfCashgeneratingUnit

Text

label

Description of cash-generating unit

IAS 36.130 d (i) Disclosure

documentation

The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

Text

label

Description of change in valuation technique used in fair value measurement, assets

IFRS 13.93 d Disclosure

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of change in valuation technique used in fair value measurement, entity’s own equity instruments

IFRS 13.93 d Disclosure

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

Text

label

Description of change in valuation technique used in fair value measurement, liabilities

IFRS 13.93 d Disclosure

documentation

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

Text

label

Description of change in valuation technique used to measure fair value less costs of disposal

IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure

documentation

The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]]

ifrs-full

DescriptionOfChangeOfInvestmentEntityStatus

Text

label

Description of change of investment entity status

IFRS 12.9B Disclosure

documentation

The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital

Text

label

Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital

IAS 1.135 c Disclosure

documentation

The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.

ifrs-full

DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

Text

label

Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes

IFRS 7.35G c Disclosure

documentation

The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.

ifrs-full

DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

Text

label

Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

IFRS 17.124 c Disclosure

documentation

The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

IAS 19.145 c Disclosure

documentation

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17

IFRS 17.128 c Disclosure

documentation

The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

Text

label

Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

IFRS 17.117 b Disclosure

documentation

The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17

IFRS 17.124 c Disclosure

documentation

The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

IFRS 17.124 c Disclosure

documentation

The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

Text

label

Description of changes in plan to sell non-current asset or disposal group held for sale

IFRS 5.42 Disclosure

documentation

The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

DescriptionOfChangesInServiceConcessionArrangement

Text

label

Description of changes in service concession arrangement

SIC 29.6 d Disclosure

documentation

The description of changes in a service concession arrangement. [Refer: Service concession arrangements [domain]]

ifrs-full

DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory

Text block

label

Description of changes to entity’s risk management strategy arising from entity’s exposure to financial instruments subject to interest rate benchmark reform [text block]

IFRS 7.24J c Disclosure

documentation

The description of changes to an entity’s risk management strategy arising from the entity’s exposure to financial instruments subject to interest rate benchmark reform.

ifrs-full

DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

Text

label

Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements

Text

label

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure

Expired 2023-01-01 IFRS 7.36 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

Text

label

Description of collateral held as security and other credit enhancements

IFRS 7.35K b Disclosure

documentation

The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

Text

label

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied

IFRS 7.36 b Disclosure

documentation

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral

Text

label

Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral

IFRS 7.15 c Disclosure

documentation

The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.

ifrs-full

DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities

Text

label

Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities

IFRS 12.29 d Disclosure

documentation

The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Total for all unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]

ifrs-full

DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport

Text

label

Description of compliance with IFRSs if applied for interim financial report

IAS 34.19 Disclosure

documentation

The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures

Text

label

Description of composition of underlying items for contracts with direct participation features

IFRS 17.111 Disclosure

documentation

The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.

ifrs-full

DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

Text

label

Description of conclusion why transaction price was not best evidence of fair value

IFRS 7.28 c Disclosure

documentation

The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.

ifrs-full

DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost

Text

label

Description of contractual agreement or stated policy for charging net defined benefit cost

IAS 19.149 a Disclosure

documentation

The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]

ifrs-full

DescriptionOfConversionOfDebtToEquity

Text

label

Description of conversion of debt to equity

IAS 7.44 c Example

documentation

The description of the non-cash conversion of debt to equity.

ifrs-full

DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach

Text

label

Description of criteria satisfied when using premium allocation approach

IFRS 17.97 a Disclosure

documentation

The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

ifrs-full

DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness

Text

label

Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

IAS 40.75 c Disclosure

documentation

The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

Text

label

Description of cross-reference to disclosures about activities subject to rate regulation

IFRS 14.31 Disclosure

documentation

The description of cross-reference to disclosures about activities subject to rate regulation.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

Text

label

Description of cross-reference to disclosures about credit risk presented outside financial statements

IFRS 7.35C Disclosure

documentation

The description of cross-reference to disclosures about credit risk presented outside the financial statements.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements

Text

label

Description of cross-reference to disclosures about hedge accounting presented outside financial statements

IFRS 7.21B Disclosure

documentation

The description of cross-reference to disclosures about hedge accounting presented outside financial statements.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutLeases

Text

label

Description of cross-reference to disclosures about leases

IFRS 16.52 Disclosure

documentation

The description of cross-reference to disclosures about leases.

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments

Text

label

Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments

IFRS 7.B6 Disclosure

documentation

The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

Text

label

Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements

IAS 19.150 Disclosure

documentation

The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]

ifrs-full

DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

Text

label

Description of cross-reference to disclosures presented outside interim financial statements

IAS 34.16A Disclosure

documentation

The description of cross-reference to disclosures presented outside interim financial statements.

ifrs-full

DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed

Text

label

Description of currency in which supplementary information is displayed

IAS 21.57 b Disclosure

documentation

The description of the currency in which the entity’s supplementary information is displayed.

ifrs-full

DescriptionOfCurrentAndFormerWayOfAggregatingAssets

Text

label

Description of current and former way of aggregating assets

IAS 36.130 d (iii) Disclosure

documentation

The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

Text

label

Description of current commitments or intentions to provide support to subsidiary

IFRS 12.19D b Disclosure

documentation

The description of current commitments or intentions to provide support to a subsidiary. [Refer: Total for all subsidiaries [member]]

ifrs-full

DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

Text

label

Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable

IFRS 7.19 Disclosure

documentation

The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.

ifrs-full

DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

Text

label

Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable

IFRS 7.18 a Disclosure

documentation

The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.

ifrs-full

DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities

Text

label

Description of difficulties structured entity experienced in financing its activities

IFRS 12.B26 f Example

documentation

The description of the difficulties that a structured entity has experienced in financing its activities.

ifrs-full

DescriptionOfDiscountRatesAppliedToCashFlowProjections

Percent

label

Discount rate applied to cash flow projections

IAS 36.134 d (v) Disclosure, IAS 36.134 e (v) Disclosure

documentation

The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

Percent

label

Discount rate used in current estimate of value in use

IAS 36.130 g Disclosure

documentation

The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

ifrs-full

DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

Percent

label

Discount rate used in previous estimate of value in use

IAS 36.130 g Disclosure

documentation

The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

ifrs-full

DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification

Percent

label

Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

IFRS 7.12C a Disclosure

documentation

The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]

ifrs-full

DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements

Text

label

Description of effect of changing business model for managing financial assets on financial statements

IFRS 7.12B b Disclosure

documentation

The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfEffectOfRegulatoryFrameworkOnPlan

Text

label

Description of effect of regulatory framework on plan

IAS 19.139 a (ii) Disclosure

documentation

The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

Text

label

Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets

IFRS 3.B64 g (iii) Disclosure

documentation

The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.

ifrs-full

DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate

Text

label

Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date

IAS 12.81 k Disclosure

documentation

The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

Text

label

Description of existence of restrictions on title, property, plant and equipment

IAS 16.74 a Disclosure

documentation

The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfExistenceOfThirdpartyCreditEnhancement

Text

label

Description of existence of third-party credit enhancement

IFRS 13.98 Disclosure

documentation

The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations

Text block

label

Disclosure of expected impact of initial application of new standards or interpretations [text block]

IAS 8.30 b Disclosure

documentation

The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract

label

Disclosure of expected impact of initial application of new standards or interpretations [abstract]

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems

Line items

label

Disclosure of expected impact of initial application of new standards or interpretations [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable

Table

label

Disclosure of expected impact of initial application of new standards or interpretations [table]

IAS 8.30 b Disclosure

documentation

Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.

ifrs-full

DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination

Text

label

Description of expected timing of outflows, contingent liabilities in business combination

IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

DescriptionOfExpectedTimingOfOutflowsOtherProvisions

Text

label

Description of expected timing of outflows, other provisions

IAS 37.85 a Disclosure

documentation

The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]

ifrs-full

DescriptionOfExpectedVolatilityShareOptionsGranted

Percent

label

Expected volatility, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.

ifrs-full

DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

Text

label

Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits

IAS 12.81 e Disclosure

documentation

The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

ifrs-full

DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

Text

label

Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated

IFRS 3.B64 g (iii) Disclosure

documentation

The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.

ifrs-full

DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

Text

label

Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

IFRS 17.124 a Disclosure

documentation

The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

ifrs-full

DescriptionOfExposureToRisk

Text

label

Description of exposure to risk

IFRS 7.33 a Disclosure

documentation

The description of exposures to risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

Text

label

Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations

IAS 19.148 b Disclosure

documentation

The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

Text

label

Description of extent to which fair value of investment property is based on valuation by independent valuer

IAS 40.75 e Disclosure

documentation

The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

Text

label

Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

IFRS 1.31A Disclosure

documentation

The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B

Text

label

Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

IFRS 1.31B Disclosure

documentation

The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.

ifrs-full

DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

Text

label

Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified

IFRS 12.29 c Disclosure

documentation

The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Total for all unconsolidated structured entities [member]]

ifrs-full

DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod

Text

label

Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period

IFRS 17.123 Disclosure

documentation

The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.

ifrs-full

DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative

Text

label

Description of fact and reason why sensitivity analyses are unrepresentative

IFRS 7.42 Disclosure

documentation

The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes

Text

label

Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes

IFRS 7.24D Disclosure

documentation

The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.

ifrs-full

DescriptionOfFactorsThatMakeUpGoodwillRecognised

Text

label

Description of factors that make up goodwill recognised

IFRS 3.B64 e Disclosure

documentation

The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]

ifrs-full

DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

Text block

label

Description of fact that estimating amount of change in accounting estimate is impracticable [text block]

IAS 8.40 Disclosure

documentation

The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets

Text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets

IFRS 13.93 h (ii) Disclosure

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments

Text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities

Text

label

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.

ifrs-full

DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod

Text

label

Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

IFRS 11.C4 Disclosure

documentation

The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.

ifrs-full

DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse

Text

label

Description of fact that highest and best use of non-financial asset differs from current use

IFRS 13.93 i Disclosure

documentation

The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.

ifrs-full

DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

Text

label

Description of fact that impact of initial application of new IFRS is not known or reasonably estimable

IAS 8.31 e (ii) Example

documentation

The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan

Text

label

Description of fact that multi-employer or state plan is defined benefit plan

IAS 19.148 d (i) Disclosure

documentation

The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly

Text

label

Description of fact that new or amended IFRS Standard is applied early

Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure

documentation

The description of the fact that a new or amended IFRS Standard is applied earlier than its effective date.

ifrs-full

DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument

Text

label

Description of financial instruments designated as hedging instruments

Expired 2023-01-01 IFRS 7.22 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets]

ifrs-full

DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

Text

label

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

Expired 2023-01-01 IFRS 7.30 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

Text

label

Description of financial risk management related to agricultural activity

IAS 41.49 c Disclosure

documentation

The description of financial risk management related to agricultural activity.

ifrs-full

DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

Text

label

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

IFRS 7.23F Disclosure

documentation

The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets

Text

label

Description of frequency and methods for testing procedures of pricing models, assets

IFRS 13.93 g Example, IFRS 13.IE65 b Example

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments

Text

label

Description of frequency and methods for testing procedures of pricing models, entity's own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 b Example

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

Text

label

Description of frequency and methods for testing procedures of pricing models, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 b Example

documentation

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.

ifrs-full

DescriptionOfFullyAmortisedIntangibleAssets

Text

label

Description of fully amortised intangible assets

IAS 38.128 a Example

documentation

The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfFunctionalCurrency

Text

label

Description of functional currency

IAS 21.53 Disclosure, IAS 21.57 c Disclosure

documentation

The description of the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions

Text

label

Description of funding arrangements and funding policy that affect future contributions

IAS 19.147 a Disclosure, IAS 19.148 a Disclosure

documentation

The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfFundingPolicy

Text

label

Description of funding policy

IAS 26.35 c Disclosure

documentation

The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets

Text

label

Description of group within entity that decides entity’s valuation policies and procedures, assets

IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments

Text

label

Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments.

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities

Text

label

Description of group within entity that decides entity’s valuation policies and procedures, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 a (i) Example

documentation

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

ifrs-full

DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

Percent

label

Growth rate used to extrapolate cash flow projections

IAS 36.134 d (iv) Disclosure, IAS 36.134 e (iv) Disclosure

documentation

The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

Text

label

Description of hedging instruments used to hedge risk exposures and how they are used

IFRS 7.22B a Disclosure

documentation

The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [domain]]

ifrs-full

DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

Text

label

Description of historical information about counterparty default rates

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of historical information about default rates of the party to the transaction other than the entity.

ifrs-full

DescriptionOfHowAcquirerObtainedControlOfAcquiree

Text

label

Description of how acquirer obtained control of acquiree

IFRS 3.B64 d Disclosure

documentation

The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets

Text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets

IFRS 13.93 h (ii) Disclosure

documentation

The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments

Text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities

Text

label

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

ifrs-full

DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

Text

label

Description of how entity determined maximum economic benefit available

IAS 19.141 c (iv) Disclosure

documentation

The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, i.e. whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets

Text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets

IFRS 13.93 g Example, IFRS 13.IE65 d Example

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments

Text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 d Example

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities

Text

label

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 d Example

documentation

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.

ifrs-full

DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored

Text

label

Description of how entity determined which structured entities it sponsored

IFRS 12.27 a Disclosure

documentation

The description of how the entity has determined which structured entities it has sponsored.

ifrs-full

DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17

Text

label

Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17

IFRS 17.127 Disclosure

documentation

The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness

Text

label

Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

IFRS 7.22B b Disclosure

documentation

The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [domain]; Hedged items [domain]]

ifrs-full

DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

Text

label

Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

IFRS 7.22B c Disclosure

documentation

The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships

Text

label

Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships

IFRS 7.24H c Disclosure

documentation

The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.

ifrs-full

DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17

Text

label

Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17

IFRS 17.132 a Disclosure

documentation

The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]

ifrs-full

DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets

Text

label

Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets

IFRS 7.23C b (ii) Disclosure

documentation

The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.

ifrs-full

DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

Text

label

Description of how forward-looking information has been incorporated into determination of expected credit losses

IFRS 7.35G b Disclosure

documentation

The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.

ifrs-full

DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

Text

label

Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty

IFRS 14.30 c Disclosure

documentation

The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 m Disclosure

documentation

The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfHowManagementDeterminesConcentrations

Text

label

Description of how management determines concentrations

IFRS 7.B8 a Disclosure

documentation

The description of how management determines concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

Text

label

Description of how third-party information was taken into account when measuring fair value, assets

IFRS 13.92 Example, IFRS 13.IE64 b Example

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

Text

label

Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments

IFRS 13.92 Example, IFRS 13.IE64 b Example

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

Text

label

Description of how third-party information was taken into account when measuring fair value, liabilities

IFRS 13.92 Example, IFRS 13.IE64 b Example

documentation

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.

ifrs-full

DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

Text

label

Description of identification of financial statements to which separate financial statements relate

IAS 27.17 Disclosure

documentation

The description of the identity of financial statements to which separate financial statements relate.

ifrs-full

DescriptionOfIdentityOfRateRegulators

Text

label

Description of identity of rate regulator(s)

IFRS 14.30 b Disclosure

documentation

The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.

ifrs-full

DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax

Text

label

Description of impact of rate regulation on current and deferred tax

IFRS 14.34 Disclosure

documentation

The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

ifrs-full

DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan

Text

label

Description of information about surplus or deficit of multi-employer or state plan

IAS 19.148 d (iv) Disclosure

documentation

The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfInformationWhereFairValueDisclosuresNotRequired

Text

label

Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably

Expired 2023-01-01 IFRS 7.30 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.

ifrs-full

DescriptionOfInitialApplicationOfStandardsOrInterpretations

Text block

label

Disclosure of initial application of standards or interpretations [text block]

IAS 8.28 Disclosure

documentation

The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfInputsToOptionPricingModelShareOptionsGranted

Text

label

Description of inputs to option pricing model, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementAssets

Text

label

Description of inputs used in fair value measurement, assets

IFRS 13.93 d Disclosure

documentation

The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of inputs used in fair value measurement, entity’s own equity instruments

IFRS 13.93 d Disclosure

documentation

The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfInputsUsedInFairValueMeasurementLiabilities

Text

label

Description of inputs used in fair value measurement, liabilities

IFRS 13.93 d Disclosure

documentation

The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

ifrs-full

DescriptionOfIntentionsToProvideSupportToStructuredEntity

Text

label

Description of intentions to provide support to structured entity

IFRS 12.17 Disclosure, IFRS 12.31 Disclosure

documentation

The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.

ifrs-full

DescriptionOfInternalCreditRatingsProcess

Text

label

Description of internal credit ratings process

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 a Example, Expired 2023-01-01 IFRS 7.IG25 b Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the entity’s process for internal credit ratings. [Refer: Total for all internal credit grades [member]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

Text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, assets

IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments

Text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

Text

label

Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 a (iii) Example

documentation

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets

Text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets

IFRS 13.93 h (i) Disclosure

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments

IFRS 13.93 h (i) Disclosure

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]

ifrs-full

DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities

Text

label

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities

IFRS 13.93 h (i) Disclosure

documentation

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]

ifrs-full

DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

Text

label

Description of investment property, at cost or in accordance with IFRS 16 within fair value model

IAS 40.78 a Disclosure

documentation

The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]

ifrs-full

DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel

Text

label

Description of investment property where fair value information is unreliable, cost model

IAS 40.79 e (i) Disclosure

documentation

The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]

ifrs-full

DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome

Text

label

Description of investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.11A a Disclosure

documentation

The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers

Text

label

Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers

IFRS 15.123 Disclosure

documentation

The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

ifrs-full

DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments

Text

label

Description of judgements made by management in applying aggregation criteria for operating segments

IFRS 8.22 aa Disclosure

documentation

The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]

ifrs-full

DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

Text

label

Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers

IFRS 15.127 a Disclosure

documentation

The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate

Text

label

Description of justification for using growth rate that exceeds long-term average growth rate

IAS 36.134 d (iv) Disclosure

documentation

The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

Text

label

Description of key assumptions on which management has based cash flow projections

IAS 36.134 d (i) Disclosure, IAS 36.135 c Disclosure

documentation

The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal

Text

label

Description of key assumptions on which management has based determination of fair value less costs of disposal

IAS 36.130 f (iii) Disclosure, IAS 36.134 e (i) Disclosure

documentation

The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

Text

label

Description of level of fair value hierarchy within which fair value measurement is categorised

IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure

documentation

The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (“group of units”). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Text

label

Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

IAS 19.145 b Disclosure

documentation

The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised

Text

label

Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised

IFRS 3.B64 p (ii) Disclosure

documentation

The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

Text

label

Description of line item in statement of comprehensive income that includes reclassification adjustments

IFRS 7.24C b (v) Disclosure

documentation

The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.

ifrs-full

DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness

Text

label

Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness

IFRS 7.24C a (ii) Disclosure, IFRS 7.24C b (iii) Disclosure

documentation

The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem

Text

label

Description of line item in statement of financial position that includes hedged item

IFRS 7.24B a (iii) Disclosure

documentation

The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [domain]]

ifrs-full

DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

Text

label

Description of line item in statement of financial position that includes hedging instrument

IFRS 7.24A b Disclosure

documentation

The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [domain]]

ifrs-full

DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 m Disclosure

documentation

The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

ifrs-full

DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 l (iii) Disclosure

documentation

The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Total for all business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets

Text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets

IFRS 13.93 e (ii) Disclosure

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (ii) Disclosure

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

Text

label

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities

IFRS 13.93 e (ii) Disclosure

documentation

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

Text

label

Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised

IFRS 12.9B c Disclosure

documentation

The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

Text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

IFRS 13.93 e (i) Disclosure

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (i) Disclosure

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

Text

label

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

IFRS 13.93 e (i) Disclosure

documentation

The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement

IFRS 13.93 f Disclosure

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement

IFRS 13.93 f Disclosure

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

Text

label

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement

IFRS 13.93 f Disclosure

documentation

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

Text

label

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included

IAS 36.126 a Disclosure

documentation

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

Text

label

Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed

IAS 36.126 b Disclosure

documentation

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

ifrs-full

DescriptionOfLineItemsInStatementOfComprehensiveIncomeThatIncludesProceedsAndCostIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16

Text

label

Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16

IAS 16.74A b Disclosure

documentation

Description of line item(s) in the statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16. [Refer: Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities; Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity’s ordinary activities]

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised

Text

label

Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised

IFRS 12.29 b Disclosure

documentation

The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities

Text

label

Description of line items in statement of financial position which include lease liabilities

IFRS 16.47 b Disclosure

documentation

The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]

ifrs-full

DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets

Text

label

Description of line items in statement of financial position which include right-of-use assets

IFRS 16.47 a (ii) Disclosure

documentation

The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]

ifrs-full

DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

Text

label

Description of link between reimbursement right and related obligation

IAS 19.140 b Disclosure

documentation

The description of the link between a reimbursement right and the related defined benefit obligation. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination

Text

label

Description of major assumptions made concerning future events, contingent liabilities in business combination

IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

Text

label

Description of major assumptions made concerning future events, other provisions

IAS 37.85 b Disclosure

documentation

The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]

ifrs-full

DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions

Text

label

Description of management’s approach to determining values assigned to key assumptions

IAS 36.134 d (ii) Disclosure, IAS 36.134 e (ii) Disclosure, IAS 36.135 d Disclosure

documentation

The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.

ifrs-full

DescriptionOfManagingLiquidityRisk

Text block

label

Disclosure of how entity manages liquidity risk [text block]

IFRS 7.39 c Disclosure

documentation

The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]

ifrs-full

DescriptionOfMaterialReconcilingItems

Text

label

Description of material reconciling items

IFRS 8.28 Disclosure

documentation

The description of all material reconciling items. [Refer: Material reconciling items [member]]

ifrs-full

DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

Text

label

Description of maximum term of options granted for share-based payment arrangement

IFRS 2.45 a Disclosure

documentation

The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

Text

label

Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

IFRS 3.B64 o (i) Disclosure

documentation

The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Text

label

Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.B42 Disclosure

documentation

The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Text

label

Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.B42 Disclosure

documentation

The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]

ifrs-full

DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

Text

label

Description of method of settlement for share-based payment arrangement

IFRS 2.45 a Disclosure

documentation

The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss

Text

label

Description of methodology or methodologies used to determine whether presenting effects of changes in liability’s credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss

IFRS 7.11 c Disclosure

documentation

The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Classes of financial instruments [domain]; Other comprehensive income]

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Text

label

Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

IAS 19.145 b Disclosure

documentation

The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17

IFRS 17.128 b Disclosure

documentation

The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets

Text

label

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets

IFRS 13.93 g Example, IFRS 13.IE65 e Example

documentation

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 e Example

documentation

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

Text

label

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 e Example

documentation

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.

ifrs-full

DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

Text

label

Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

IFRS 17.117 a Disclosure

documentation

The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

Text

label

Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue

IFRIC 17.17 c Disclosure

documentation

The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]

ifrs-full

DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of methods used to measure risks that arise from contracts within scope of IFRS 17

IFRS 17.124 b Disclosure

documentation

The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers

Text

label

Description of methods used to recognise revenue from contracts with customers

IFRS 15.124 a Disclosure

documentation

The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]

ifrs-full

DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach

Text

label

Description of method to recognise insurance acquisition cash flows when using premium allocation approach

IFRS 17.97 c Disclosure

documentation

The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

ifrs-full

DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted

Text

label

Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.

ifrs-full

DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

Text

label

Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers

IFRS 15.127 b Disclosure

documentation

The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate

Text block

label

Description of nature of accounting errors in prior periods [text block]

IAS 8.49 a Disclosure

documentation

The description of the nature of accounting errors in prior periods.

ifrs-full

DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

Text

label

Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

IFRS 3.B67 a (iii) Disclosure

documentation

The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Total for all business combinations [member]]

ifrs-full

DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

Text block

label

Description of nature of change in accounting estimate [text block]

IAS 8.39 Disclosure

documentation

The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.

ifrs-full

DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

Text

label

Description of nature and amount of change in estimate during final interim period

IAS 34.26 Disclosure

documentation

The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year.

ifrs-full

DescriptionOfNatureAndCarryingAmountOfAssetsObtained

Text

label

Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements

IFRS 7.38 a Disclosure

documentation

The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]

ifrs-full

DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments

Text

label

Description of nature and effect of any asymmetrical allocations to reportable segments

IFRS 8.27 f Disclosure

documentation

The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements

Text

label

Description of nature and extent of government grants for agricultural activity recognised in financial statements

IAS 41.57 a Disclosure

documentation

The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements

Text

label

Description of nature and extent of government grants recognised in financial statements

IAS 20.39 b Disclosure

documentation

The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]

ifrs-full

DescriptionOfNatureAndExtentOfRateregulatedActivity

Text

label

Description of nature and extent of rate-regulated activity

IFRS 14.30 a Disclosure

documentation

The description of the nature and extent of the rate-regulated activity. [Refer: Types of rate-regulated activities [domain]]

ifrs-full

DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

Text

label

Description of nature and extent of significant restrictions on transfer of funds to entity

IFRS 12.19D a Disclosure, IFRS 12.22 a Disclosure

documentation

The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.

ifrs-full

DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

Text

label

Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity’s ability to access or use assets and settle liabilities of group

IFRS 12.13 b Disclosure

documentation

The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Total for all subsidiaries [member]]

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue

Text

label

Description of nature and financial effect of business combinations after reporting period before statements authorised for issue

IFRS 3.59 b Disclosure

documentation

The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod

Text

label

Description of nature and financial effect of business combinations during period

IFRS 3.59 a Disclosure

documentation

The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfNatureAndPurposeOfReservesWithinEquity

Text

label

Description of nature and purpose of reserves within equity

IAS 1.79 b Disclosure

documentation

The description of the nature and purpose of reserves within equity. [Refer: Other reserves]

ifrs-full

DescriptionOfNatureOfActivitiesOfBiologicalAssets

Text

label

Description of nature of activities of biological assets

IAS 41.46 a Disclosure

documentation

The description of the nature of activities involving biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Text

label

Description of nature of assets with significant risk of material adjustments within next financial year

IAS 1.125 a Disclosure

documentation

The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.

ifrs-full

DescriptionOfNatureOfBenefitsProvidedByPlan

Text

label

Description of nature of benefits provided by plan

IAS 19.139 a (i) Disclosure

documentation

The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfNatureOfChangeInAccountingPolicy

Text

label

Description of nature of change in accounting policy

IAS 8.28 c Disclosure

documentation

The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss

Text

label

Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss

IFRS 8.27 e Disclosure

documentation

The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue

Text

label

Description of nature of class of assets measured at fair value

IFRS 13.92 Example, IFRS 13.IE64 a Example

documentation

The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]

ifrs-full

DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue

Text

label

Description of nature of class of entity’s own equity instruments measured at fair value

IFRS 13.92 Example, IFRS 13.IE64 a Example

documentation

The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue

Text

label

Description of nature of class of liabilities measured at fair value

IFRS 13.92 Example, IFRS 13.IE64 a Example

documentation

The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]

ifrs-full

DescriptionOfNatureOfContingentAssets

Text

label

Description of nature of contingent assets

IAS 37.89 Disclosure

documentation

The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control.

ifrs-full

DescriptionOfNatureOfCounterparty

Text

label

Description of nature of counterparty

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 b Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the nature of the party to a transaction other than the entity.

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets

Text

label

Description of nature of differences between measurements of reportable segments’ assets and entity’s assets

IFRS 8.27 c Disclosure

documentation

The description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities

Text

label

Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities

IFRS 8.27 d Disclosure

documentation

The description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations

Text

label

Description of nature of differences between measurements of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or income and discontinued operations

IFRS 8.27 b Disclosure

documentation

The description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]

ifrs-full

DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities

Text

label

Description of nature of entity’s operations and principal activities

IAS 1.138 b Disclosure

documentation

The description of the nature of the entity’s operations and principal activities.

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithAssociate

Text

label

Description of nature of entity’s relationship with associate

IFRS 12.21 a (ii) Disclosure

documentation

The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Total for all associates [member]]

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointOperation

Text

label

Description of nature of entity’s relationship with joint operation

IFRS 12.21 a (ii) Disclosure

documentation

The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Total for all joint operations [member]]

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointVenture

Text

label

Description of nature of entity’s relationship with joint venture

IFRS 12.21 a (ii) Disclosure

documentation

The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Total for all joint ventures [member]]

ifrs-full

DescriptionOfNatureOfFinancialStatements

Text

label

Description of nature of financial statements

IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure

documentation

The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).

ifrs-full

DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer

Text

label

Description of nature of goods or services that entity has promised to transfer

IFRS 15.119 c Disclosure

documentation

The description of the nature of the goods or services that the entity has promised to transfer to customers.

ifrs-full

DescriptionOfNatureOfImpendingChangeInAccountingPolicy

Text

label

Description of nature of impending change in accounting policy

IAS 8.31 b Example

documentation

The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.

ifrs-full

DescriptionOfNatureOfIndividualAsset

Text

label

Description of nature of individual asset

IAS 36.130 c (i) Disclosure

documentation

The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]

ifrs-full

DescriptionOfNatureOfInterestInFunds

Text

label

Description of nature of interest in funds

IFRIC 5.11 Disclosure

documentation

The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.

ifrs-full

DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Text

label

Description of nature of liabilities with significant risk of material adjustments within next financial year

IAS 1.125 a Disclosure

documentation

The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.

ifrs-full

DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs

Text

label

Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs

IFRS 1.22 b Disclosure

documentation

The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation

Text

label

Description of nature of necessary adjustments to provide comparative information

IAS 1.42 b Disclosure

documentation

The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.

ifrs-full

DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod

Text

label

Description of nature of non-adjusting event after reporting period

IAS 10.21 a Disclosure

documentation

The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [domain]]

ifrs-full

DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue

Text

label

Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue

IFRIC 17.17 a Disclosure

documentation

The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilities

Text

label

Description of nature of obligation, contingent liabilities

IAS 37.86 Disclosure

documentation

The description of the nature of the obligation for contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination

Text

label

Description of nature of obligation, contingent liabilities in business combination

IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

DescriptionOfNatureOfObligationOtherProvisions

Text

label

Description of nature of obligation, other provisions

IAS 37.85 a Disclosure

documentation

The description of the nature of the obligation for other provisions. [Refer: Other provisions]

ifrs-full

DescriptionOfNatureOfReclassificationOrChangesInPresentation

Text

label

Description of nature of reclassifications or changes in presentation

IAS 1.41 a Disclosure

documentation

The description of the nature of reclassifications or changes in presentation.

ifrs-full

DescriptionOfNatureOfRegulatoryRatesettingProcess

Text

label

Description of nature of regulatory rate-setting process

IFRS 14.30 a Disclosure

documentation

The description of the nature of the regulatory rate-setting process.

ifrs-full

DescriptionOfNatureOfRelatedPartyRelationship

Text

label

Description of nature of related party relationship

IAS 24.18 Disclosure

documentation

The description of the nature of the related party relationships. [Refer: Total for all related parties [member]]

ifrs-full

DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities

Text

label

Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities

IFRS 7.42D c Disclosure

documentation

The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets]

ifrs-full

DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower

Text

label

Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights

IFRS 12.9 b Example

documentation

The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.

ifrs-full

DescriptionOfNatureOfRisksBeingHedged

Text

label

Description of nature of risks being hedged

Expired 2023-01-01 IFRS 7.22 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the nature of risks being hedged.

ifrs-full

DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy

Text

label

Description of nature of voluntary change in accounting policy

IAS 8.29 a Disclosure

documentation

The description of the nature of a voluntary change in accounting policy.

ifrs-full

DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified

Text

label

Description of non-current asset or disposal group held for sale which were sold or reclassified

IFRS 5.41 a Disclosure

documentation

The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets

Text

label

Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce

IAS 41.46 b Disclosure

documentation

The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk

Text

label

Description of objectives, policies and processes for managing risk

IFRS 7.33 b Disclosure

documentation

The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

IFRS 17.124 b Disclosure

documentation

The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations

Text

label

Description of obligations for returns, refunds and other similar obligations

IFRS 15.119 d Disclosure

documentation

The description of obligations for returns, refunds and other similar obligations in contracts with customers.

ifrs-full

DescriptionOfOptionLifeShareOptionsGranted

Decimal, duration

label

Option life, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The option life of share options granted.

ifrs-full

DescriptionOfOptionPricingModelShareOptionsGranted

Text

label

Description of option pricing model, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfOtherEquityInterest

Text

label

Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital

IAS 1.80 Disclosure

documentation

The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Classes of share capital [domain]; Other equity interest]

ifrs-full

DescriptionOfOtherInformationUsedToAssessCreditQuality

Text

label

Description of other information used to assess credit quality

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG23 d Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]

ifrs-full

DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted

Text

label

Description of other inputs to options pricing model, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]

ifrs-full

DescriptionOfOtherTransactionsThatAreCollectivelySignificant

Text

label

Description of other transactions that are collectively significant

IAS 24.26 b (ii) Disclosure

documentation

The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.

ifrs-full

DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

Text

label

Description of performance obligations to arrange for another party to transfer goods or services

IFRS 15.119 c Disclosure

documentation

The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [domain]]

ifrs-full

DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

Text

label

Description of periods when cash flows affect profit or loss

Expired 2023-01-01 IFRS 7.23 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]

ifrs-full

DescriptionOfPeriodsWhenCashFlowsExpectedToOccur

Text

label

Description of periods when cash flows expected to occur

Expired 2023-01-01 IFRS 7.23 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]

ifrs-full

DescriptionOfPlanAmendmentsCurtailmentsAndSettlements

Text

label

Description of plan amendments, curtailments and settlements

IAS 19.139 c Disclosure

documentation

The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations

Text block

label

Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]

IFRS 7.38 b Disclosure

documentation

The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]]

ifrs-full

DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities

Text block

label

Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]

IAS 19.149 b Disclosure

documentation

The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets

Text

label

Description of policy for determining when transfers between levels are deemed to have occurred, assets

IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure

documentation

The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments

Text

label

Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments

IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure

documentation

The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities

Text

label

Description of policy for determining when transfers between levels are deemed to have occurred, liabilities

IFRS 13.93 c Disclosure, IFRS 13.93 e (iv) Disclosure, IFRS 13.95 Disclosure

documentation

The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.

ifrs-full

DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

Text

label

Description of practical expedients used when applying IFRS 15 retrospectively

IFRS 15.C6 a Disclosure

documentation

The description of the practical expedients that have been used when applying IFRS 15 retrospectively.

ifrs-full

DescriptionOfPresentationCurrency

Text

label

Description of presentation currency

IAS 1.51 d Disclosure, IAS 21.53 Disclosure

documentation

The description of the currency in which the financial statements are presented.

ifrs-full

DescriptionOfPrimaryReasonsForBusinessCombination

Text

label

Description of primary reasons for business combination

IFRS 3.B64 d Disclosure

documentation

The description of the primary reasons for a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets

Text

label

Description of process for analysing changes in fair value measurements, assets

IFRS 13.93 g Example, IFRS 13.IE65 c Example

documentation

The description of the process for analysing changes in the fair value measurements of assets from period to period.

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments

Text

label

Description of process for analysing changes in fair value measurements, entity’s own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 c Example

documentation

The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities

Text

label

Description of process for analysing changes in fair value measurements, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 c Example

documentation

The description of the process for analysing changes in the fair value measurements of liabilities from period to period.

ifrs-full

DescriptionOfRatingAgenciesUsed

Text

label

Description of rating agencies used

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 a Example, Expired 2023-01-01 IFRS 7.IG24 b Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]

ifrs-full

DescriptionOfReasonForChangeInFunctionalCurrency

Text

label

Description of reason for change in functional currency

IAS 21.54 Disclosure

documentation

The description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

Text

label

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis

IFRS 7.40 c Disclosure

documentation

The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]

ifrs-full

DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome

Text

label

Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.11B a Disclosure

documentation

The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

DescriptionOfReasonForReclassificationOrChangesInPresentation

Text

label

Description of reason for reclassifications or changes in presentation

IAS 1.41 c Disclosure

documentation

The description of the reason for the reclassifications or changes in presentation.

ifrs-full

DescriptionOfReasonForUsingLongerOrShorterReportingPeriod

Text

label

Description of reason for using longer or shorter reporting period

IAS 1.36 a Disclosure

documentation

The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

ifrs-full

DescriptionOfReasonForUsingPresentationAlternative

Text

label

Description of reason for using presentation alternative

IFRS 7.11A b Disclosure

documentation

The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

Text

label

Description of reason for derecognition of financial assets measured at amortised cost

IFRS 7.20A Disclosure

documentation

The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent

Text

label

Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented

IFRS 7.11 b Disclosure

documentation

The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets

Text

label

Description of reasons for change in valuation technique used in fair value measurement, assets

IFRS 13.93 d Disclosure

documentation

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments

IFRS 13.93 d Disclosure

documentation

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

Text

label

Description of reasons for change in valuation technique used in fair value measurement, liabilities

IFRS 13.93 d Disclosure

documentation

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

Text

label

Description of reasons for change in valuation technique used to measure fair value less costs of disposal

IAS 36.130 f (ii) Disclosure, IAS 36.134 e (iiB) Disclosure

documentation

The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques used in fair value measurement [domain]]

ifrs-full

DescriptionOfReasonsForChangeOfInvestmentEntityStatus

Text

label

Description of reasons for change of investment entity status

IFRS 12.9B Disclosure

documentation

The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

Text

label

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

IAS 19.145 c Disclosure

documentation

The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [domain]]

ifrs-full

DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

Text

label

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17

IFRS 17.128 c Disclosure

documentation

The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

Text

label

Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

IFRS 17.117 b Disclosure

documentation

The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified

Text

label

Description of reasons for changing way cash-generating unit is identified

IAS 36.130 d (iii) Disclosure

documentation

The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Total for all cash-generating units [member]]

ifrs-full

DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics

Text

label

Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics

IFRS 12.9A Disclosure

documentation

The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17

Text

label

Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17

IFRS 17.C33 b Disclosure

documentation

The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation

Text

label

Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation

IFRS 9.7.2.34 d Disclosure

documentation

The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9

Text

label

Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9

IFRS 7.42J b Disclosure

documentation

The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation

Text

label

Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation

IFRS 9.7.2.34 d Disclosure

documentation

The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17

Text

label

Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17

IFRS 9.7.2.42 d Disclosure

documentation

The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]

ifrs-full

DescriptionOfReasonsForFairValueMeasurementAssets

Text

label

Description of reasons for fair value measurement, assets

IFRS 13.93 a Disclosure

documentation

The description of the reasons for the fair value measurement of assets.

ifrs-full

DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of reasons for fair value measurement, entity’s own equity instruments

IFRS 13.93 a Disclosure

documentation

The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfReasonsForFairValueMeasurementLiabilities

Text

label

Description of reasons for fair value measurement, liabilities

IFRS 13.93 a Disclosure

documentation

The description of the reasons for the fair value measurement of liabilities.

ifrs-full

DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo

Text

label

Description of reasons for providing support to structured entity without having contractual obligation to do so

IFRS 12.15 b Disclosure, IFRS 12.30 b Disclosure

documentation

The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.

ifrs-full

DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

Text

label

Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

IFRS 12.19E b Disclosure

documentation

The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets

Text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, assets

IFRS 13.93 e (iv) Disclosure

documentation

The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

Text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 e (iv) Disclosure

documentation

The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities

Text

label

Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities

IFRS 13.93 e (iv) Disclosure

documentation

The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity

Text

label

Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income

IFRS 7.10 c Disclosure

documentation

The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

Text

label

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets

IFRS 13.93 c Disclosure

documentation

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

Text

label

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 c Disclosure

documentation

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

Text

label

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities

IFRS 13.93 c Disclosure

documentation

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

Text

label

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets

IFRS 13.93 c Disclosure

documentation

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

Text

label

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 c Disclosure

documentation

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

Text

label

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities

IFRS 13.93 c Disclosure

documentation

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets

Text

label

Description of reasons for transfers out of Level 3 of fair value hierarchy, assets

IFRS 13.93 e (iv) Disclosure

documentation

The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

Text

label

Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 e (iv) Disclosure

documentation

The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities

Text

label

Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities

IFRS 13.93 e (iv) Disclosure

documentation

The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

Text

label

Description of reasons why applying new accounting policy provides reliable and more relevant information

IAS 8.29 b Disclosure

documentation

The description of reasons why applying a new accounting policy provides reliable and more relevant information.

ifrs-full

DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete

Text

label

Description of reasons why initial accounting for business combination is incomplete

IFRS 3.B67 a (i) Disclosure

documentation

The description of the reasons why initial accounting for business combination is incomplete. [Refer: Total for all business combinations [member]]

ifrs-full

DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably

Text

label

Description of reasons why liability cannot be measured reliably

IFRS 3.B64 j (ii) Disclosure

documentation

The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome

Text

label

Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent

IFRS 12.9 e Example

documentation

The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome

Text

label

Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent

IFRS 12.9 d Example

documentation

The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.

ifrs-full

DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw

Text

label

Description of reasons why separate financial statements are prepared if not required by law

IAS 27.17 a Disclosure

documentation

The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]

ifrs-full

DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase

Text

label

Description of reasons why bargain purchase transaction resulted in gain

IFRS 3.B64 n (ii) Disclosure

documentation

The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]

ifrs-full

DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared

Text

label

Description of fact that exemption from consolidation has been used

IAS 27.16 a Disclosure

documentation

The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]

ifrs-full

DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs

Text

label

Description of reason why entity is resuming application of IFRSs

IFRS 1.23A b Disclosure

documentation

The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.

ifrs-full

DescriptionOfReasonWhyEntityStoppedApplyingIFRSs

Text

label

Description of reason why entity stopped applying IFRSs

IFRS 1.23A a Disclosure

documentation

The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.

ifrs-full

DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures

Text

label

Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features

IFRS 17.113 a Disclosure

documentation

The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

ifrs-full

DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl

Text

label

Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights

IFRS 12.9 a Example

documentation

The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.

ifrs-full

DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable

Text

label

Description of reason why fair value of goods or services received cannot be reliably estimated

IFRS 2.49 Disclosure

documentation

The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.

ifrs-full

DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable

Text

label

Description of fact that amounts presented in financial statements are not entirely comparable

IAS 1.36 b Disclosure

documentation

The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

ifrs-full

DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse

Text

label

Description of reason why non-financial asset is being used in manner different from highest and best use

IFRS 13.93 i Disclosure

documentation

The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.

ifrs-full

DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency

Text

label

Description of reason why presentation currency is different from functional currency

IAS 21.53 Disclosure

documentation

The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.

ifrs-full

DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable

Text

label

Description of reason why reclassification of comparative amounts is impracticable

IAS 1.42 a Disclosure

documentation

The description of the reason why the reclassification of comparative amounts is impracticable.

ifrs-full

DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

Text

label

Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible

IFRS 14.36 Disclosure

documentation

The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan

Text

label

Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan

IAS 19.148 d (ii) Disclosure

documentation

The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate

Text

label

Description of reason why using different reporting date or period for associate

IFRS 12.22 b (ii) Disclosure

documentation

The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all associates [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture

Text

label

Description of reason why using different reporting date or period for joint venture

IFRS 12.22 b (ii) Disclosure

documentation

The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Total for all joint ventures [member]]

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

Text

label

Description of reason why using different reporting date or period for subsidiary

IFRS 12.11 b Disclosure

documentation

The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Total for all subsidiaries [member]]

ifrs-full

DescriptionOfRedesignatedFinancialAssets

Text

label

Description of redesignated financial assets

IFRS 1.29 Disclosure

documentation

The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]

ifrs-full

DescriptionOfRedesignatedFinancialLiabilities

Text

label

Description of redesignated financial liabilities

IFRS 1.29A Disclosure

documentation

The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]

ifrs-full

DescriptionOfRegulatoryFrameworkInWhichPlanOperates

Text

label

Description of regulatory framework in which plan operates

IAS 19.139 a (ii) Disclosure

documentation

The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfRelationshipBetweenInternalAndExternalRatings

Text

label

Description of relationship between internal and external ratings

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 d Example, Expired 2023-01-01 IFRS 7.IG25 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the relationship between internal and external credit ratings. [Refer: Total for all internal credit grades [member]; Total for all external credit grades [member]]

ifrs-full

DescriptionOfReportableSegmentToWhichIndividualAssetBelongs

Text

label

Description of reportable segment to which individual asset belongs

IAS 36.130 c (ii) Disclosure

documentation

The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]

ifrs-full

DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

Text

label

Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment

IAS 16.77 f Disclosure

documentation

The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]

ifrs-full

DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets

Text

label

Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets

IFRS 16.57 Disclosure

documentation

The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]

ifrs-full

DescriptionOfRetirementBenefitPlan

Text

label

Description of retirement benefit plan

IAS 26.36 Disclosure

documentation

The description of a retirement benefit plan, either as part of the financial statements or in a separate report.

ifrs-full

DescriptionOfRetirementBenefitsPromisedToParticipants

Text

label

Description of retirement benefits promised to participants

IAS 26.36 e Disclosure

documentation

The description of the retirement benefits promised to participants in retirement benefit plans.

ifrs-full

DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

Text

label

Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement

IFRS 7.13E Disclosure

documentation

The description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]

ifrs-full

DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

Text

label

Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement

IFRS 7.13E Disclosure

documentation

The description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]

ifrs-full

DescriptionOfRiskFreeInterestRateShareOptionsGranted

Percent

label

Risk free interest rate, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]

ifrs-full

DescriptionOfRisksToWhichPlanExposesEntity

Text

label

Description of risks to which plan exposes entity

IAS 19.139 b Disclosure

documentation

The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets

Text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, assets

IFRS 13.93 h (i) Disclosure

documentation

The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments

Text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments

IFRS 13.93 h (i) Disclosure

documentation

The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities

Text

label

Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities

IFRS 13.93 h (i) Disclosure

documentation

The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.

ifrs-full

DescriptionOfServiceConcessionArrangement

Text

label

Description of service concession arrangement

SIC 29.6 a Disclosure

documentation

The description of the service concession arrangement. [Refer: Service concession arrangements [domain]]

ifrs-full

DescriptionOfSharedCharacteristicForConcentration

Text

label

Description of shared characteristic for concentration

IFRS 7.B8 b Disclosure

documentation

The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Classes of financial instruments [domain]]

ifrs-full

DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17

Text

label

Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17

IFRS 17.127 Disclosure

documentation

The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits

Text

label

Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits

IAS 26.35 e Disclosure

documentation

The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [domain]; Actuarial present value of promised retirement benefits]

ifrs-full

DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform

Text

label

Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform

IFRS 7.24H d Disclosure

documentation

The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.

ifrs-full

DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan

Text

label

Description of significant concentrations of risk related to plan

IAS 19.139 b Disclosure

documentation

The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [domain]; Market risk [member]]

ifrs-full

DescriptionOfSignificantEventsAndTransactions

Text

label

Description of significant events and transactions

IAS 34.15 Disclosure

documentation

The description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.

ifrs-full

DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised

Text

label

Description of significant intangible assets controlled by entity but not recognised

IAS 38.128 b Example

documentation

The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal

Text

label

Description of significant judgements and assumptions made in determining that entity is agent or principal

IFRS 12.9 c Example

documentation

The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.

ifrs-full

DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

Text

label

Description of significant judgements made in evaluating when customer obtains control of promised goods or services

IFRS 15.125 Disclosure

documentation

The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.

ifrs-full

DescriptionOfSignificantPaymentTermsInContractsWithCustomers

Text

label

Description of significant payment terms in contracts with customers

IFRS 15.119 b Disclosure

documentation

The description of the significant payment terms in contracts with customers.

ifrs-full

DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

Text

label

Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group

IFRS 12.13 a Disclosure

documentation

The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Total for all subsidiaries [member]]

ifrs-full

DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship

Text

label

Description of sources of hedge ineffectiveness expected to affect hedging relationship

IFRS 7.23D Disclosure

documentation

The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship

Text

label

Description of sources of hedge ineffectiveness that emerged in hedging relationship

IFRS 7.23E Disclosure

documentation

The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

DescriptionOfSourcesOfRevenueForAllOtherSegments

Text

label

Description of sources of revenue for all other segments

IFRS 8.16 Disclosure

documentation

The description of the sources of the revenue included in the “all other segments” category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]

ifrs-full

DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

Text

label

Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk

IFRS 17.119 Disclosure

documentation

The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

ifrs-full

DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

Text

label

Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities

IFRS 7.14 b Disclosure

documentation

The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Classes of contingent liabilities [domain]]

ifrs-full

DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity

Text

label

Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity

IFRS 12.19F Disclosure

documentation

The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]

ifrs-full

DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity

Text

label

Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity

IFRS 12.14 Disclosure, IFRS 12.B26 a Example

documentation

The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Total for all subsidiaries [member]]

ifrs-full

DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

Text

label

Description of terms of shares reserved for issue under options and contracts for sale of shares

IAS 1.79 a (vii) Disclosure

documentation

The description of terms of shares reserved for issue under options and contracts for the sale of shares.

ifrs-full

DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity

Text

label

Description of timing and reason of reclassification between financial liabilities and equity

IAS 1.80A Disclosure

documentation

The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets

Text

label

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets

IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example

documentation

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to.

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments

Text

label

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity's own equity instruments

IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example

documentation

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities

Text

label

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities

IFRS 13.93 g Example, IFRS 13.IE65 a (ii) Example

documentation

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to.

ifrs-full

DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding

Text

label

Description of transactions after reporting period that significantly change number of ordinary shares outstanding

IAS 33.70 d Disclosure

documentation

The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]

ifrs-full

DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding

Text

label

Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding

IAS 33.70 d Disclosure

documentation

The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]

ifrs-full

DescriptionOfTransactionsWithRelatedParty

Text

label

Description of transactions with related party

IAS 24.18 Disclosure

documentation

The description of related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS

Text

label

Description of transitional provisions of initially applied IFRS

IAS 8.28 d Disclosure

documentation

The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods

Text

label

Description of transitional provisions of initially applied IFRS that might have effect on future periods

IAS 8.28 e Disclosure

documentation

The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]

ifrs-full

DescriptionOfTypeOfHedge

Text

label

Description of type of hedge

Expired 2023-01-01 IFRS 7.22 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The description of the type of a hedge used by the entity.

ifrs-full

DescriptionOfTypeOfPlan

Text

label

Description of type of plan

IAS 19.139 a Disclosure

documentation

The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfTypeOfRetirementBenefitPlan

Text

label

Description of type of retirement benefit plan

IAS 26.36 c Disclosure

documentation

The description of the type of retirement benefit plans, i.e. defined contribution or defined benefit. [Refer: Defined benefit plans [domain]]

ifrs-full

DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

Text

label

Description of type of support provided to structured entity without having contractual obligation to do so

IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure

documentation

The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Total for all subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]

ifrs-full

DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

Text

label

Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

IFRS 12.19E a Disclosure

documentation

The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

Text

label

Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

IFRS 17.117 b Disclosure

documentation

The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

ifrs-full

DescriptionOfTypesOfIncomeFromStructuredEntities

Text

label

Description of types of income from structured entities

IFRS 12.27 b Disclosure, IFRS 12.B26 c Example

documentation

The description of the types of income from structured entities. [Refer: Income from structured entities]

ifrs-full

DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues

Text

label

Description of types of products and services from which each reportable segment derives its revenues

IFRS 8.22 b Disclosure

documentation

The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [domain]; Revenue]

ifrs-full

DescriptionOfTypesOfWarrantiesAndRelatedObligations

Text

label

Description of types of warranties and related obligations

IFRS 15.119 e Disclosure

documentation

The description of types of warranties and related obligations in contracts with customers.

ifrs-full

DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern

Text block

label

Disclosure of uncertainties of entity’s ability to continue as going concern [text block]

IAS 1.25 Disclosure

documentation

The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.

ifrs-full

DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity

Text

label

Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity

IAS 41.57 b Disclosure

documentation

The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]

ifrs-full

DescriptionOfUsefulLifeBiologicalAssetsAtCost

Text

label

Description of useful life, biological assets, at cost

IAS 41.54 e Disclosure

documentation

Description of useful life used for biological assets. [Refer: Biological assets]

ifrs-full

DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill

Text

label

Description of useful life, intangible assets other than goodwill

IAS 38.118 a Disclosure

documentation

Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

DescriptionOfUsefulLifeInvestmentPropertyCostModel

Text

label

Description of useful life, investment property, cost model

IAS 40.79 b Disclosure

documentation

Description of useful life used for investment property. [Refer: Investment property]

ifrs-full

DescriptionOfUsefulLifePropertyPlantAndEquipment

Text

label

Description of useful life, property, plant and equipment

IAS 16.73 c Disclosure

documentation

Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets

Text

label

Description of valuation processes used in fair value measurement, assets

IFRS 13.93 g Disclosure

documentation

The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of valuation processes used in fair value measurement, entity’s own equity instruments

IFRS 13.93 g Disclosure

documentation

The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities

Text

label

Description of valuation processes used in fair value measurement, liabilities

IFRS 13.93 g Disclosure

documentation

The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

ifrs-full

DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue

Text

label

Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value

IFRS 3.B64 o (ii) Disclosure

documentation

The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Total for all business combinations [member]; Valuation techniques used in fair value measurement [domain]]

ifrs-full

DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration

Text

label

Description of valuation techniques and key model inputs used to measure contingent consideration

IFRS 3.B67 b (iii) Disclosure

documentation

The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques used in fair value measurement [domain]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets

Text

label

Description of valuation techniques used in fair value measurement, assets

IFRS 13.93 d Disclosure

documentation

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments

Text

label

Description of valuation techniques used in fair value measurement, entity’s own equity instruments

IFRS 13.93 d Disclosure

documentation

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities

Text

label

Description of valuation techniques used in fair value measurement, liabilities

IFRS 13.93 d Disclosure

documentation

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques used in fair value measurement [domain]; Cost approach [member]; Income approach [member]; Market approach [member]]

ifrs-full

DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal

Text

label

Description of valuation techniques used to measure fair value less costs of disposal

IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure

documentation

The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques used in fair value measurement [domain]]

ifrs-full

DescriptionOfVestingRequirementsForSharebasedPaymentArrangement

Text

label

Description of vesting requirements for share-based payment arrangement

IFRS 2.45 a Disclosure

documentation

The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DescriptionOfVoluntaryChangeInAccountingPolicy

Text block

label

Disclosure of voluntary change in accounting policy [text block]

IAS 8.29 Disclosure

documentation

The disclosure of a voluntary change in accounting policy.

ifrs-full

DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations

Text

label

Description of when entity typically satisfies performance obligations

IFRS 15.119 a Disclosure

documentation

The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [domain]]

ifrs-full

DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties

Text

label

Description of whether entity is required to absorb losses of structured entities before other parties

IFRS 12.B26 d Example

documentation

The description of whether the entity is required to absorb losses of structured entities before other parties.

ifrs-full

DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach

Text

label

Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach

IFRS 17.97 b Disclosure

documentation

The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

ifrs-full

DescriptionOfWhetherImpairmentRequirementsHaveBeenAppliedInClassificationOverlay

Text

label

Description of whether impairment requirements have been applied in classification overlay

IFRS 17.C28E a Disclosure

documentation

The description of whether impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay.

ifrs-full

DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue

Text

label

Description of whether investment in associate is measured using equity method or at fair value

IFRS 12.21 b (i) Disclosure

documentation

The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all associates [member]]

ifrs-full

DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

Text

label

Description of whether investment in joint venture is measured using equity method or at fair value

IFRS 12.21 b (i) Disclosure

documentation

The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Total for all joint ventures [member]]

ifrs-full

DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable

Text

label

Description of whether there are potential income tax consequences not practicably determinable

IAS 12.82A Disclosure

documentation

The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

ifrs-full

DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

Text

label

Description of whether third-party credit enhancement is reflected in fair value measurement

IFRS 13.98 Disclosure

documentation

The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

ifrs-full

DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS

Text

label

Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS

IAS 8.28 b Disclosure

documentation

The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]

ifrs-full

DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

label

Designated financial liabilities at fair value through profit or loss [abstract]

ifrs-full

DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract

label

Designated loans or receivables at fair value through profit or loss [abstract]

ifrs-full

DestructionOfMajorProductionPlantMember

Member

label

Destruction of major production plant [member]

IAS 10.22 d Example

documentation

This member stands for destruction of a major production plant.

ifrs-full

DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments

Text

label

Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments

IFRS 2.46 Disclosure

documentation

The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed

Monetary, duration, credit

label

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

IFRIC 17.15 Disclosure

documentation

The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]

ifrs-full

DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation

Monetary, instant

label

Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation

IFRS 7.10A b Disclosure, IFRS 7.10 b Disclosure

documentation

The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]

ifrs-full

DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares

IAS 33.A14 Common practice

documentation

Diluted earnings (loss) per instrument from continuing operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Continuing operations, unless line item indicates otherwise [member]]

ifrs-full

DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares

IAS 33.A14 Common practice

documentation

Diluted earnings (loss) per instrument from discontinued operations for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares; Discontinued operations [member]]

ifrs-full

DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

Per share

label

Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares

IAS 33.A14 Common practice

totalLabel

Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares

documentation

Diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula.

ifrs-full

DilutedEarningsLossPerShare

Per share

label

Diluted earnings (loss) per share

IAS 33.66 Disclosure, IAS 33.67 Disclosure

totalLabel

Total diluted earnings (loss) per share

commentaryGuidance

The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

documentation

The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperations

Per share

label

Diluted earnings (loss) per share from continuing operations

IAS 33.66 Disclosure, IAS 33.67 Disclosure

commentaryGuidance

The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

documentation

Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Diluted earnings (loss) per share]

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

documentation

Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations, unless line item indicates otherwise [member]]

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperations

Per share

label

Diluted earnings (loss) per share from discontinued operations

IAS 33.67 Disclosure, IAS 33.68 Disclosure

commentaryGuidance

The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations” when: (a) basic and diluted earnings per share are equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

documentation

Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

documentation

Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

ifrs-full

DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

Per share

label

Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

IAS 33.67 Disclosure, IFRS 14.26 Disclosure

commentaryGuidance

The reported value should be tagged twice, with both this element and the element “Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax” when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33.

documentation

Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

ifrs-full

DilutedEarningsPerShareAbstract

label

Diluted earnings per share [abstract]

ifrs-full

DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares

Shares

label

Dilutive effect of all instruments on weighted average number of ordinary shares

IAS 33.70 b Disclosure

totalLabel

Total dilutive effect of all instruments on weighted average number of ordinary shares

documentation

The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s instruments. It represents the aggregate of the reconciliation amounts for all classes of instruments that reflect dilutive effect on weighted average number of ordinary shares.

ifrs-full

DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares

Shares

label

Dilutive effect of contingently issuable shares on weighted average number of ordinary shares

IAS 33.70 b Example

documentation

The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s contingently issuable shares.

ifrs-full

DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares

Shares

label

Dilutive effect of convertible instruments on weighted average number of ordinary shares

IAS 33.70 b Common practice

documentation

The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.

ifrs-full

DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares

Shares

label

Dilutive effect of other instruments on weighted average number of ordinary shares

IAS 33.70 b Common practice

documentation

The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s other instruments.

ifrs-full

DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares

Shares

label

Dilutive effect of restricted share units on weighted average number of ordinary shares

IAS 33.70 b Common practice

documentation

The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s restricted share units.

ifrs-full

DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares

Shares

label

Dilutive effect of share options on weighted average number of ordinary shares

IAS 33.70 b Common practice

documentation

The potential dilutive effect on the weighted average number of ordinary shares that relate to the assumed exercise of the entity’s share options.

ifrs-full

DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares

Shares

label

Dilutive effect of warrants on weighted average number of ordinary shares

IAS 33.70 b Common practice

documentation

The potential dilutive effect on the weighted average number of ordinary shares that relates to the assumed conversion of the entity’s warrants.

ifrs-full

DiminishingBalanceMethodMember

Member

label

Diminishing balance method [member]

IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure

documentation

This member stands for the diminishing balance method of depreciation or amortisation.

ifrs-full

DirectFinanceLeasesAcquiredInBusinessCombinationMember

Member

label

Direct finance leases acquired in business combination [member]

IFRS 3.B64 h Example

documentation

This member stands for direct finance leases that are acquired in business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

DirectOperatingExpenseFromInvestmentProperty

(Monetary), duration, debit

label

Direct operating expense from investment property

IAS 40.75 f Common practice

negatedTotalLabel

Total direct operating expense from investment property

documentation

The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyAbstract

label

Direct operating expense from investment property [abstract]

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome

(Monetary), duration, debit

label

Direct operating expense from investment property generating rental income

IAS 40.75 f (ii) Disclosure

negatedLabel

Direct operating expense from investment property generating rental income

documentation

The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property]

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome

(Monetary), duration, debit

label

Direct operating expense from investment property not generating rental income

IAS 40.75 f (iii) Disclosure

negatedLabel

Direct operating expense from investment property not generating rental income

documentation

The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property]

ifrs-full

DirectorsRemunerationExpense

Monetary, duration, debit

label

Directors’ remuneration expense

IAS 1.112 c Common practice

documentation

The amount of remuneration paid or payable to the entity’s directors.

ifrs-full

DisaggregationOfInsuranceContractsAxis

Axis

label

Disaggregation of insurance contracts [axis]

IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

DisaggregationOfInsuranceContractsDomain

Domain [default]

label

Disaggregation of insurance contracts [domain]

IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure

documentation

This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the “Disaggregation of insurance contracts” axis if no other member is used. [Refer: Insurance contracts [domain]]

ifrs-full

DisclosureOfAccountingJudgementsAndEstimatesExplanatory

Text block

label

Disclosure of accounting judgements and estimates [text block]

IAS 1.10 e Common practice

documentation

The disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]

ifrs-full

DisclosureOfAccountingPoliciesMember

Member

label

Disclosure of Accounting Policies [member]

Expiry date 2025-01-01 IAS 1.139V Disclosure

documentation

This member stands for Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) issued in February 2021.

ifrs-full

DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory

Text block

label

Disclosure of accrued expenses and other liabilities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]

ifrs-full

DisclosureOfAcquiredReceivablesAbstract

label

Disclosure of acquired receivables [abstract]

ifrs-full

DisclosureOfAcquiredReceivablesExplanatory

Text block

label

Disclosure of acquired receivables [text block]

IFRS 3.B64 h Disclosure

documentation

The disclosure of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DisclosureOfAcquiredReceivablesLineItems

Line items

label

Disclosure of acquired receivables [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAcquiredReceivablesTable

Table

label

Disclosure of acquired receivables [table]

IFRS 3.B64 h Disclosure

documentation

Schedule disclosing information related to receivables acquired in business combinations.

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract

label

Disclosure of actual claims compared with previous estimates [abstract]

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory

Text block

label

Disclosure of actual claims compared with previous estimates [text block]

IFRS 17.130 Disclosure

documentation

The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (i.e. claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems

Line items

label

Disclosure of actual claims compared with previous estimates [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesTable

Table

label

Disclosure of actual claims compared with previous estimates [table]

IFRS 17.130 Disclosure

documentation

Schedule disclosing information related to actual claims compared with previous estimates.

ifrs-full

DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory

Text block

label

Disclosure of additional information about defined benefit plans [text block]

IAS 19.137 Disclosure

documentation

The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]]

ifrs-full

DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory

Text block

label

Disclosure of additional information about leasing activities for lessee [text block]

IFRS 16.59 Disclosure

documentation

The disclosure of additional information about leasing activities of a lessee.

ifrs-full

DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory

Text block

label

Disclosure of additional information about leasing activities for lessor [text block]

IFRS 16.92 Disclosure

documentation

The disclosure of additional information about leasing activities of a lessor.

ifrs-full

DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory

Text block

label

Disclosure of additional information about understanding financial position and liquidity of entity [text block]

IAS 7.50 Example

documentation

The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.

ifrs-full

DisclosureOfAdditionalInformationExplanatory

Text block

label

Disclosure of additional information [text block]

IAS 1.112 c Disclosure

documentation

The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.

ifrs-full

DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory

Text block

label

Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]

IFRS 17.123 Disclosure

documentation

The disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory

Text block

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]

IFRS 17.113 b Disclosure

documentation

The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems

Line items

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable

Table

label

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]

IFRS 17.113 b Disclosure

documentation

Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.

ifrs-full

DisclosureOfAllowanceForCreditLossesExplanatory

Text block

label

Disclosure of allowance for credit losses [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory

Text block

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]

IAS 24.18A Disclosure

documentation

The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]]

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems

Line items

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable

Table

label

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]

IAS 24.18A Disclosure

documentation

Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.

ifrs-full

DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory

Text

label

Description of amounts of potential income tax consequences practicably determinable

IAS 12.82A Disclosure

documentation

The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract

label

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [abstract]

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory

Text block

label

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [text block]

IAS 1.61 Disclosure

documentation

The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems

Line items

label

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable

Table

label

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]

IAS 1.61 Disclosure

documentation

Schedule disclosing information related to amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date.

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueAbstract

label

Disclosure of analysis of insurance revenue [abstract]

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueExplanatory

Text block

label

Disclosure of analysis of insurance revenue [text block]

IFRS 17.106 Disclosure

documentation

The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueLineItems

Line items

label

Disclosure of analysis of insurance revenue [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueTable

Table

label

Disclosure of analysis of insurance revenue [table]

IFRS 17.106 Disclosure

documentation

Schedule disclosing information related to the analysis of insurance revenue.

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract

label

Disclosure of analysis of other comprehensive income by item [abstract]

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory

Text block

label

Disclosure of analysis of other comprehensive income by item [text block]

IAS 1.106A Disclosure

documentation

The entire disclosure of the analysis of other comprehensive income by item.

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems

Line items

label

Disclosure of analysis of other comprehensive income by item [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable

Table

label

Disclosure of analysis of other comprehensive income by item [table]

IAS 1.106A Disclosure

documentation

Schedule disclosing information related to the analysis of other comprehensive income by item.

ifrs-full

DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory

Text block

label

Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]

IAS 19.137 Example

documentation

The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract

label

Disclosure of analysis of single amount of discontinued operations [abstract]

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory

Text block

label

Disclosure of analysis of single amount of discontinued operations [text block]

IFRS 5.33 b Disclosure

documentation

The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems

Line items

label

Disclosure of analysis of single amount of discontinued operations [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable

Table

label

Disclosure of analysis of single amount of discontinued operations [table]

IFRS 5.33 b Disclosure

documentation

Schedule disclosing information related to the analysis of the single amount of discontinued operations.

ifrs-full

DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableAbstract

label

Disclosure of assets and liabilities affected by currency not being exchangeable [abstract]

ifrs-full

DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableExplanatory

Text block

label

Disclosure of assets and liabilities affected by currency not being exchangeable [text block]

Effective 2025-01-01 IAS 21.A19 c Disclosure

documentation

The disclosure of information about assets and liabilities that are affected by a currency not being exchangeable into another currency.

ifrs-full

DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableLineItems

Line items

label

Disclosure of assets and liabilities affected by currency not being exchangeable [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAssetsAndLiabilitiesAffectedByCurrencyNotBeingExchangeableTable

Table

label

Disclosure of assets and liabilities affected by currency not being exchangeable [table]

Effective 2025-01-01 IAS 21.A19 c Disclosure

documentation

Schedule disclosing information about assets and liabilities that are affected by a currency not being exchangeable into another currency

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract

label

Disclosure of assets and liabilities with significant risk of material adjustment [abstract]

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory

Text block

label

Disclosure of assets and liabilities with significant risk of material adjustment [text block]

IAS 1.125 Disclosure

documentation

The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems

Line items

label

Disclosure of assets and liabilities with significant risk of material adjustment [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable

Table

label

Disclosure of assets and liabilities with significant risk of material adjustment [table]

IAS 1.125 Disclosure

documentation

Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory

Text block

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]

IFRS 15.128 a Disclosure

documentation

The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems

Line items

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable

Table

label

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]

IFRS 15.128 a Disclosure

documentation

Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionAbstract

label

Disclosure of attribution of expenses by nature to their function [abstract]

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory

Text block

label

Disclosure of attribution of expenses by nature to their function [text block]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

The disclosure of attribution of expenses by nature to line items by function in the statement of profit or loss.

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems

Line items

label

Disclosure of attribution of expenses by nature to their function [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable

Table

label

Disclosure of attribution of expenses by nature to their function [table]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

Schedule disclosing information related to attribution of expenses by nature to analysis of expenses by function in the statement of profit or loss.

ifrs-full

DisclosureOfAuditorsRemunerationExplanatory

Text block

label

Disclosure of auditors’ remuneration [text block]

IAS 1.10 e Common practice

documentation

The disclosure of compensation to the entity’s auditors.

ifrs-full

DisclosureOfAuthorisationOfFinancialStatementsExplanatory

Text block

label

Disclosure of authorisation of financial statements [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the authorisation of financial statements for issue.

ifrs-full

DisclosureOfAvailableforsaleAssetsExplanatory

Text block

label

Disclosure of available-for-sale financial assets [text block]

Expired 2023-01-01 IAS 1.10 e Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]

ifrs-full

DisclosureOfBasisOfConsolidationExplanatory

Text block

label

Disclosure of basis of consolidation [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the basis used for consolidation.

ifrs-full

DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory

Text block

label

Disclosure of basis of preparation of financial statements [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the basis used for the preparation of the financial statements.

ifrs-full

DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory

Text block

label

Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]

IAS 41 – Disclosure Disclosure

documentation

The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.

ifrs-full

DisclosureOfBorrowingCostsExplanatory

Text block

label

Disclosure of borrowing costs [text block]

IAS 23 – Disclosure Disclosure

documentation

The entire disclosure for borrowing costs.

ifrs-full

DisclosureOfBorrowingsExplanatory

Text block

label

Disclosure of borrowings [text block]

IAS 1.10 e Common practice

documentation

The disclosure of borrowings. [Refer: Borrowings]

ifrs-full

DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory

Text block

label

Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]

IFRS 11.C5 Disclosure

documentation

The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.

ifrs-full

DisclosureOfBusinessCombinationsAbstract

label

Disclosure of detailed information about business combination [abstract]

ifrs-full

DisclosureOfBusinessCombinationsExplanatory

Text block

label

Disclosure of business combinations [text block]

IFRS 3 – Disclosures Disclosure

documentation

The entire disclosure for business combinations.

ifrs-full

DisclosureOfBusinessCombinationsLineItems

Line items

label

Disclosure of detailed information about business combination [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfBusinessCombinationsTable

Table

label

Disclosure of detailed information about business combination [table]

IFRS 3.B64 Disclosure

documentation

Schedule disclosing information related to details of business combinations.

ifrs-full

DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory

Text block

label

Disclosure of cash and bank balances at central banks [text block]

IAS 1.10 e Common practice

documentation

The disclosure of cash and bank balances at central banks.

ifrs-full

DisclosureOfCashAndCashEquivalentsExplanatory

Text block

label

Disclosure of cash and cash equivalents [text block]

IAS 1.10 e Common practice

documentation

The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]

ifrs-full

DisclosureOfCashFlowStatementExplanatory

Text block

label

Disclosure of cash flow statement [text block]

IAS 7 – Presentation of a statement of cash flows Disclosure

documentation

The entire disclosure for a statement of cash flows.

ifrs-full

DisclosureOfChangesInAccountingEstimatesAbstract

label

Disclosure of changes in accounting estimates [abstract]

ifrs-full

DisclosureOfChangesInAccountingEstimatesExplanatory

Text block

label

Disclosure of changes in accounting estimates [text block]

IAS 8.39 Disclosure

documentation

The disclosure of changes in accounting estimates.

ifrs-full

DisclosureOfChangesInAccountingEstimatesLineItems

Line items

label

Disclosure of changes in accounting estimates [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfChangesInAccountingEstimatesTable

Table

label

Disclosure of changes in accounting estimates [table]

IAS 8.39 Disclosure

documentation

Schedule disclosing information related to the changes in accounting estimates.

ifrs-full

DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory

Text block

label

Disclosure of changes in accounting policies, accounting estimates and errors [text block]

IAS 8 – Accounting policies Disclosure

documentation

The entire disclosure for changes in accounting policies, accounting estimates and errors.

ifrs-full

DisclosureOfChangesInAccountingPoliciesExplanatory

Text block

label

Disclosure of changes in accounting policies [text block]

IAS 1.10 e Common practice

documentation

The disclosure of changes made to accounting policies by the entity.

ifrs-full

DisclosureOfClaimsAndBenefitsPaidExplanatory

Text block

label

Disclosure of claims and benefits paid [text block]

IAS 1.10 e Common practice

documentation

The disclosure of claims and benefits paid to policyholders.

ifrs-full

DisclosureOfClassesOfShareCapitalAbstract

label

Disclosure of classes of share capital [abstract]

ifrs-full

DisclosureOfClassesOfShareCapitalExplanatory

Text block

label

Disclosure of classes of share capital [text block]

IAS 1.79 a Disclosure

documentation

The disclosure of classes of share capital. [Refer: Classes of share capital [domain]]

ifrs-full

DisclosureOfClassesOfShareCapitalLineItems

Line items

label

Disclosure of classes of share capital [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfClassesOfShareCapitalTable

Table

label

Disclosure of classes of share capital [table]

IAS 1.79 a Disclosure

documentation

Schedule disclosing information related to classes of share capital.

ifrs-full

DisclosureOfCollateralExplanatory

Text block

label

Disclosure of collateral [text block]

IAS 1.10 e Common practice

documentation

The disclosure of assets and liabilities used as collateral.

ifrs-full

DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

Text block

label

Disclosure of commitments and contingent liabilities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

DisclosureOfCommitmentsExplanatory

Text block

label

Disclosure of commitments [text block]

IAS 1.10 e Common practice

documentation

The disclosure of commitments.

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract

label

Disclosure of comparative information prepared under previous GAAP [abstract]

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory

Text block

label

Disclosure of comparative information prepared under previous GAAP [text block]

IFRS 1.24 Disclosure

documentation

The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems

Line items

label

Disclosure of comparative information prepared under previous GAAP [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable

Table

label

Disclosure of comparative information prepared under previous GAAP [table]

IFRS 1.24 Disclosure

documentation

Schedule disclosing information related to comparative information prepared under previous GAAP.

ifrs-full

DisclosureOfCompositionOfGroupExplanatory

Text block

label

Disclosure of composition of group [text block]

IFRS 12.10 a (i) Disclosure

documentation

The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Total for all subsidiaries [member]; Parent [member]]

ifrs-full

DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory

Text

label

Description of compound financial instruments with multiple embedded derivatives

IFRS 7.17 Disclosure

documentation

The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Classes of financial instruments [domain]]

ifrs-full

DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory

Text block

label

Disclosure of information about separate financial statements [text block]

IAS 27 – Disclosure Disclosure, IFRS 12 – Objective Disclosure

documentation

The disclosure of information about separate financial statements.

ifrs-full

DisclosureOfContingentLiabilitiesAbstract

label

Disclosure of contingent liabilities [abstract]

ifrs-full

DisclosureOfContingentLiabilitiesExplanatory

Text block

label

Disclosure of contingent liabilities [text block]

IAS 37.86 Disclosure

documentation

The disclosure of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract

label

Disclosure of contingent liabilities in business combination [abstract]

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory

Text block

label

Disclosure of contingent liabilities in business combination [text block]

IFRS 3.B64 j Disclosure

documentation

The disclosure of contingent liabilities in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems

Line items

label

Disclosure of contingent liabilities in business combination [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationTable

Table

label

Disclosure of contingent liabilities in business combination [table]

IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

Schedule disclosing information related to contingent liabilities in business combinations.

ifrs-full

DisclosureOfContingentLiabilitiesLineItems

Line items

label

Disclosure of contingent liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfContingentLiabilitiesTable

Table

label

Disclosure of contingent liabilities [table]

IAS 37.86 Disclosure

documentation

Schedule disclosing information related to contingent liabilities.

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract

label

Disclosure of continuing involvement in derecognised financial assets [abstract]

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory

Text block

label

Disclosure of continuing involvement in derecognised financial assets [text block]

IFRS 7.42E Disclosure, IFRS 7.42G Disclosure

documentation

The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems

Line items

label

Disclosure of continuing involvement in derecognised financial assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable

Table

label

Disclosure of continuing involvement in derecognised financial assets [table]

IFRS 7.42E Disclosure, IFRS 7.42G Disclosure

documentation

Schedule disclosing information related to continuing involvement in derecognised financial assets.

ifrs-full

DisclosureOfCostOfSalesExplanatory

Text block

label

Disclosure of cost of sales [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the cost of sales. [Refer: Cost of sales]

ifrs-full

DisclosureOfCreditRiskExplanatory

Text block

label

Disclosure of credit risk [text block]

IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosure

documentation

The disclosure of credit risk. [Refer: Credit risk [member]]

ifrs-full

DisclosureOfCreditRiskExposureAbstract

label

Disclosure of credit risk exposure [abstract]

ifrs-full

DisclosureOfCreditRiskExposureExplanatory

Text block

label

Disclosure of credit risk exposure [text block]

IFRS 7.35M Disclosure

documentation

The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

ifrs-full

DisclosureOfCreditRiskExposureLineItems

Line items

label

Disclosure of credit risk exposure [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfCreditRiskExposureTable

Table

label

Disclosure of credit risk exposure [table]

IFRS 7.35M Disclosure

documentation

Schedule disclosing information related to the credit risk exposure.

ifrs-full

DisclosureOfDebtSecuritiesExplanatory

Text block

label

Disclosure of debt instruments [text block]

IAS 1.10 e Common practice

documentation

The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]

ifrs-full

DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

Text block

label

Disclosure of deferred acquisition costs arising from insurance contracts [text block]

IAS 1.10 e Common practice

documentation

The disclosure of deferred acquisition costs arising from insurance contracts.

ifrs-full

DisclosureOfDeferredIncomeExplanatory

Text block

label

Disclosure of deferred income [text block]

IAS 1.10 e Common practice

documentation

The disclosure of deferred income. [Refer: Deferred income including contract liabilities]

ifrs-full

DisclosureOfDeferredTaxesExplanatory

Text block

label

Disclosure of deferred taxes [text block]

IAS 1.10 e Common practice

documentation

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

ifrs-full

DisclosureOfDefinedBenefitPlansAbstract

label

Disclosure of defined benefit plans [abstract]

ifrs-full

DisclosureOfDefinedBenefitPlansExplanatory

Text block

label

Disclosure of defined benefit plans [text block]

IAS 19.138 Disclosure

documentation

The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

DisclosureOfDefinedBenefitPlansLineItems

Line items

label

Disclosure of defined benefit plans [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDefinedBenefitPlansTable

Table

label

Disclosure of defined benefit plans [table]

IAS 19.138 Disclosure

documentation

Schedule disclosing information related to defined benefit plans.

ifrs-full

DisclosureOfDefinedContributionPlansExplanatory

Text block

label

Disclosure of defined contribution plans [text block]

IAS 19.28 Common practice

documentation

The disclosure of defined contribution plans. [Refer: Post-employment benefit expense, defined contribution plans]

ifrs-full

DisclosureOfDepositaryReceiptsAbstract

label

Disclosure of depositary receipts [abstract]

ifrs-full

DisclosureOfDepositaryReceiptsExplanatory

Text block

label

Disclosure of depositary receipts [text block]

IAS 1.112 c Common practice

documentation

The disclosure of information about depositary receipts.

ifrs-full

DisclosureOfDepositaryReceiptsLineItems

Line items

label

Disclosure of depositary receipts [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDepositaryReceiptsTable

Table

label

Disclosure of depositary receipts [table]

IAS 1.112 c Common practice

documentation

Schedule disclosing information about depositary receipts.

ifrs-full

DisclosureOfDepositsFromBanksExplanatory

Text block

label

Disclosure of deposits from banks [text block]

IAS 1.10 e Common practice

documentation

The disclosure of deposits from banks. [Refer: Deposits from banks]

ifrs-full

DisclosureOfDepositsFromCustomersExplanatory

Text block

label

Disclosure of deposits from customers [text block]

IAS 1.10 e Common practice

documentation

The disclosure of deposits from customers. [Refer: Deposits from customers]

ifrs-full

DisclosureOfDepreciationAndAmortisationExpenseExplanatory

Text block

label

Disclosure of depreciation and amortisation expense [text block]

IAS 1.10 e Common practice

documentation

The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]

ifrs-full

DisclosureOfDerivativeFinancialInstrumentsExplanatory

Text block

label

Disclosure of derivative financial instruments [text block]

IAS 1.10 e Common practice

documentation

The disclosure of derivative financial instruments. [Refer: Derivatives [member]]

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract

label

Disclosure of detailed information about biological assets [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory

Text block

label

Disclosure of detailed information about biological assets [text block]

IAS 41.43 Example

documentation

The disclosure of detailed information about biological assets. [Refer: Biological assets]

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems

Line items

label

Disclosure of detailed information about biological assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsTable

Table

label

Disclosure of detailed information about biological assets [table]

IAS 41.43 Example

documentation

Schedule disclosing information related to details of biological assets.

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsAbstract

label

Disclosure of detailed information about borrowings [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsExplanatory

Text block

label

Disclosure of detailed information about borrowings [text block]

IFRS 7.7 Common practice

documentation

The disclosure of detailed information about borrowings. [Refer: Borrowings]

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsLineItems

Line items

label

Disclosure of detailed information about borrowings [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsTable

Table

label

Disclosure of detailed information about borrowings [table]

IFRS 7.7 Common practice

documentation

Schedule disclosing information related to details of borrowings.

ifrs-full

DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory

Text block

label

Disclosure of detailed information about business combination [text block]

IFRS 3 – Disclosures application of paragraphs 59 and 61 Disclosure

documentation

The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

Text block

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]

IFRS 17.127 Disclosure

documentation

The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

Line items

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table

Table

label

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]

IFRS 17.127 Disclosure

documentation

Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory

Text block

label

Disclosure of detailed information about financial instruments [text block]

IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure

documentation

The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsAbstract

label

Disclosure of detailed information about hedged items [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsExplanatory

Text block

label

Disclosure of detailed information about hedged items [text block]

IFRS 7.24B Disclosure

documentation

The disclosure of detailed information about hedged items. [Refer: Hedged items [domain]]

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsLineItems

Line items

label

Disclosure of detailed information about hedged items [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsTable

Table

label

Disclosure of detailed information about hedged items [table]

IFRS 7.24B Disclosure

documentation

Schedule disclosing information related to details of hedged items.

ifrs-full

DisclosureOfDetailedInformationAboutHedgesExplanatory

Text block

label

Disclosure of detailed information about hedges [text block]

Expired 2023-01-01 IFRS 7.22 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of detailed information about hedges.

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract

label

Disclosure of detailed information about hedging instruments [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory

Text block

label

Disclosure of detailed information about hedging instruments [text block]

IFRS 7.24A Disclosure

documentation

The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [domain]]

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems

Line items

label

Disclosure of detailed information about hedging instruments [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsTable

Table

label

Disclosure of detailed information about hedging instruments [table]

IFRS 7.24A Disclosure

documentation

Schedule disclosing information related to details of hedging instruments.

ifrs-full

DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory

Text block

label

Disclosure of detailed information about intangible assets [text block]

IAS 38.118 Disclosure

documentation

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

ifrs-full

DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory

Text block

label

Disclosure of detailed information about investment property [text block]

IAS 40.32A Disclosure

documentation

The disclosure of detailed information about investment property. [Refer: Investment property]

ifrs-full

DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

Text block

label

Disclosure of detailed information about property, plant and equipment [text block]

IAS 16.73 Disclosure

documentation

The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory

Text block

label

Disclosure of detailed information about service concession arrangements [text block]

SIC 29.6 Disclosure

documentation

The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [domain]]

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract

label

Disclosure of disaggregation of revenue from contracts with customers [abstract]

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory

Text block

label

Disclosure of disaggregation of revenue from contracts with customers [text block]

IFRS 15.114 Disclosure

documentation

The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems

Line items

label

Disclosure of disaggregation of revenue from contracts with customers [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable

Table

label

Disclosure of disaggregation of revenue from contracts with customers [table]

IFRS 15.114 Disclosure

documentation

Schedule disclosing information related to the disaggregation of revenue from contracts with customers.

ifrs-full

DisclosureOfDiscontinuedOperationsExplanatory

Text block

label

Disclosure of discontinued operations [text block]

IAS 1.10 e Common practice

documentation

The disclosure of discontinued operations. [Refer: Discontinued operations [member]]

ifrs-full

DisclosureOfDividendsExplanatory

Text block

label

Disclosure of dividends [text block]

IAS 1.10 e Common practice

documentation

The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-full

DisclosureOfEarningsPerShareExplanatory

Text block

label

Disclosure of earnings per share [text block]

IAS 33 – Disclosure Disclosure

documentation

The entire disclosure for earnings per share.

ifrs-full

DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory

Text block

label

Disclosure of effect of change of investment entity status on financial statements [text block]

IFRS 12.9B Disclosure

documentation

The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]

ifrs-full

DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory

Text block

label

Disclosure of effect of changes in foreign exchange rates [text block]

IAS 21 – Disclosure Disclosure

documentation

The entire disclosure for the effect of changes in foreign exchange rates.

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract

label

Disclosure of effect of insurance contracts initially recognised [abstract]

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory

Text block

label

Disclosure of effect of insurance contracts initially recognised [text block]

IFRS 17.107 Disclosure

documentation

The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [domain]]

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems

Line items

label

Disclosure of effect of insurance contracts initially recognised [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable

Table

label

Disclosure of effect of insurance contracts initially recognised [table]

IFRS 17.107 Disclosure

documentation

Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.

ifrs-full

DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory

Text block

label

Disclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]

IFRS 12.18 Disclosure

documentation

The disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.

ifrs-full

DisclosureOfEmployeeBenefitsExplanatory

Text block

label

Disclosure of employee benefits [text block]

IAS 19 – Scope Disclosure

documentation

The entire disclosure for employee benefits.

ifrs-full

DisclosureOfEntitysReportableSegmentsExplanatory

Text block

label

Disclosure of entity’s operating segments [text block]

IFRS 8 – Disclosure Disclosure

documentation

The entire disclosure for operating segments.

ifrs-full

DisclosureOfEventsAfterReportingPeriodExplanatory

Text block

label

Disclosure of events after reporting period [text block]

IAS 10 – Disclosure Disclosure

documentation

The entire disclosure for events after the reporting period.

ifrs-full

DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory

Text

label

Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

IAS 12.82 Disclosure

documentation

The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]

ifrs-full

DisclosureOfExpensesByNatureExplanatory

Text block

label

Disclosure of expenses by nature [text block]

IAS 1.10 e Common practice

documentation

The disclosure of expenses by nature. [Refer: Expenses, by nature]

ifrs-full

DisclosureOfExpensesExplanatory

Text block

label

Disclosure of expenses [text block]

IAS 1.10 e Common practice

documentation

The disclosure of expenses.

ifrs-full

DisclosureOfExplanatoryInformationAboutRangesOfPaymentDueDatesThatAreWideExplanatory

Text block

label

Disclosure of explanatory information about ranges of payment due dates that are wide [text block]

IAS 7.44H b (iii) Disclosure

documentation

The disclosure of explanatory information about those ranges or disclosure of additional ranges (for example, stratified ranges).

ifrs-full

DisclosureOfExplorationAndEvaluationAssetsExplanatory

Text block

label

Disclosure of exploration and evaluation assets [text block]

IFRS 6 – Disclosure Disclosure

documentation

The entire disclosure for exploration and evaluation assets.

ifrs-full

DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory

Text block

label

Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]

IFRS 7.24H b Disclosure

documentation

The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.

ifrs-full

DisclosureOfExternalCreditExposuresAbstract

label

Disclosure of external credit grades [abstract]

ifrs-full

DisclosureOfExternalCreditExposuresExplanatory

Text block

label

Disclosure of external credit grades [text block]

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of external credit grades. [Refer: Total for all external credit grades [member]]

ifrs-full

DisclosureOfExternalCreditExposuresLineItems

Line items

label

Disclosure of external credit grades [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfExternalCreditExposuresTable

Table

label

Disclosure of external credit grades [table]

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

Schedule disclosing information related to external credit grades.

ifrs-full

DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable

Text

label

Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable

IFRS 3.B64 q Disclosure

documentation

The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Total for all business combinations [member]; Revenue]

ifrs-full

DisclosureOfFairValueMeasurementExplanatory

Text block

label

Disclosure of fair value measurement [text block]

IFRS 13 – Disclosure Disclosure

documentation

The entire disclosure for fair value measurement.

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsAbstract

label

Disclosure of fair value measurement of assets [abstract]

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsExplanatory

Text block

label

Disclosure of fair value measurement of assets [text block]

IFRS 13.93 Disclosure

documentation

The disclosure of the fair value measurement of assets.

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsLineItems

Line items

label

Disclosure of fair value measurement of assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsTable

Table

label

Disclosure of fair value measurement of assets [table]

IFRS 13.93 Disclosure

documentation

Schedule disclosing information related to the fair value measurement of assets.

ifrs-full

DisclosureOfFairValueMeasurementOfEquityAbstract

label

Disclosure of fair value measurement of equity [abstract]

ifrs-full

DisclosureOfFairValueMeasurementOfEquityExplanatory

Text block

label

Disclosure of fair value measurement of equity [text block]

IFRS 13.93 Disclosure

documentation

The disclosure of the fair value measurement of equity.

ifrs-full

DisclosureOfFairValueMeasurementOfEquityLineItems

Line items

label

Disclosure of fair value measurement of equity [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfEquityTable

Table

label

Disclosure of fair value measurement of equity [table]

IFRS 13.93 Disclosure

documentation

Schedule disclosing information related to the fair value measurement of equity.

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesAbstract

label

Disclosure of fair value measurement of liabilities [abstract]

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory

Text block

label

Disclosure of fair value measurement of liabilities [text block]

IFRS 13.93 Disclosure

documentation

The disclosure of the fair value measurement of liabilities.

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesLineItems

Line items

label

Disclosure of fair value measurement of liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesTable

Table

label

Disclosure of fair value measurement of liabilities [table]

IFRS 13.93 Disclosure

documentation

Schedule disclosing information related to the fair value measurement of liabilities.

ifrs-full

DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory

Text block

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]

IFRS 7.11A c Disclosure

documentation

The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

ifrs-full

DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory

Text block

label

Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]

Expired 2023-01-01 IFRS 7.30 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.

ifrs-full

DisclosureOfFairValueOfFinancialInstrumentsExplanatory

Text block

label

Disclosure of fair value of financial instruments [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]]

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems

Line items

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable

Table

label

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]

IFRS 7.11A c Disclosure

documentation

Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.

ifrs-full

DisclosureOfFairValueOfPlanAssetsAbstract

label

Disclosure of fair value of plan assets [abstract]

ifrs-full

DisclosureOfFairValueOfPlanAssetsExplanatory

Text block

label

Disclosure of fair value of plan assets [text block]

IAS 19.142 Disclosure

documentation

The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [domain]]

ifrs-full

DisclosureOfFairValueOfPlanAssetsLineItems

Line items

label

Disclosure of fair value of plan assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueOfPlanAssetsTable

Table

label

Disclosure of fair value of plan assets [table]

IAS 19.142 Disclosure

documentation

Schedule disclosing information related to the fair value of defined benefit plan assets.

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract

label

Disclosure of fair values of items used as deemed cost [abstract]

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory

Text block

label

Disclosure of fair values of items used as deemed cost [text block]

IFRS 1.30 Disclosure

documentation

The disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems

Line items

label

Disclosure of fair values of items used as deemed cost [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable

Table

label

Disclosure of fair values of items used as deemed cost [table]

IFRS 1.30 Disclosure

documentation

Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.

ifrs-full

DisclosureOfFeeAndCommissionIncomeExpenseExplanatory

Text block

label

Disclosure of fee and commission income (expense) [text block]

IAS 1.10 e Common practice

documentation

The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]

ifrs-full

DisclosureOfFinanceCostExplanatory

Text block

label

Disclosure of finance cost [text block]

IAS 1.10 e Common practice

documentation

The disclosure of finance cost. [Refer: Finance costs]

ifrs-full

DisclosureOfFinanceIncomeExpenseExplanatory

Text block

label

Disclosure of finance income (cost) [text block]

IAS 1.10 e Common practice

documentation

The disclosure of finance income (cost). [Refer: Finance income (cost)]

ifrs-full

DisclosureOfFinanceIncomeExplanatory

Text block

label

Disclosure of finance income [text block]

IAS 1.10 e Common practice

documentation

The disclosure of finance income. [Refer: Finance income]

ifrs-full

DisclosureOfFinancialAssetsAbstract

label

Disclosure of financial assets [abstract]

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

Text block

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]

IFRS 9.7.2.34 Disclosure

documentation

The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

Line items

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

Table

label

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]

IFRS 9.7.2.34 Disclosure

documentation

Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [abstract]

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory

Text block

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [text block]

IFRS 9.7.2.42 Disclosure

documentation

The disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems

Line items

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17Table

Table

label

Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17 [table]

IFRS 9.7.2.42 Disclosure

documentation

Schedule disclosing information related to financial assets affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract

label

Disclosure of financial assets at date of initial application of IFRS 9 [abstract]

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory

Text block

label

Disclosure of financial assets at date of initial application of IFRS 9 [text block]

IFRS 7.42I Disclosure

documentation

The disclosure of financial assets at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems

Line items

label

Disclosure of financial assets at date of initial application of IFRS 9 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table

Table

label

Disclosure of financial assets at date of initial application of IFRS 9 [table]

IFRS 7.42I Disclosure

documentation

Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialAssetsExplanatory

Text block

label

Disclosure of financial assets [text block]

IFRS 7.7 Disclosure

documentation

The disclosure of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfFinancialAssetsHeldForTradingExplanatory

Text block

label

Disclosure of financial assets held for trading [text block]

IAS 1.10 e Common practice

documentation

The disclosure of financial assets classified as held for trading. [Refer: Financial assets]

ifrs-full

DisclosureOfFinancialAssetsLineItems

Line items

label

Disclosure of financial assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsTable

Table

label

Disclosure of financial assets [table]

IFRS 7.7 Disclosure

documentation

Schedule disclosing information related to financial assets.

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract

label

Disclosure of financial assets that are either past due or impaired [abstract]

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory

Text block

label

Disclosure of financial assets that are either past due or impaired [text block]

Expired 2023-01-01 IFRS 7.37 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems

Line items

label

Disclosure of financial assets that are either past due or impaired [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable

Table

label

Disclosure of financial assets that are either past due or impaired [table]

Expired 2023-01-01 IFRS 7.37 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

Schedule disclosing information related to financial assets that are either past due or impaired.

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract

label

Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory

Text block

label

Disclosure of transferred financial assets that are not derecognised in their entirety [text block]

IFRS 7.42D Disclosure

documentation

The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]]

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems

Line items

label

Disclosure of transferred financial assets that are not derecognised in their entirety [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable

Table

label

Disclosure of transferred financial assets that are not derecognised in their entirety [table]

IFRS 7.42D Disclosure

documentation

Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.

ifrs-full

DisclosureOfFinancialInstrumentsAbstract

label

Disclosure of detailed information about financial instruments [abstract]

ifrs-full

DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

Text block

label

Disclosure of financial instruments at fair value through profit or loss [text block]

IAS 1.10 e Common practice

documentation

The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract

label

Disclosure of financial instruments by type of interest rate [abstract]

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory

Text block

label

Disclosure of financial instruments by type of interest rate [text block]

IFRS 7.39 Common practice

documentation

The disclosure of financial instruments by type of interest rate. [Refer: Classes of financial instruments [domain]]

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems

Line items

label

Disclosure of financial instruments by type of interest rate [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable

Table

label

Disclosure of financial instruments by type of interest rate [table]

IFRS 7.39 Common practice

documentation

Schedule disclosing information related to financial instruments, by type of interest rate.

ifrs-full

DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory

Text block

label

Disclosure of financial instruments designated at fair value through profit or loss [text block]

IAS 1.10 e Common practice

documentation

The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]

ifrs-full

DisclosureOfFinancialInstrumentsExplanatory

Text block

label

Disclosure of financial instruments [text block]

IFRS 7 – Scope Disclosure

documentation

The entire disclosure for financial instruments.

ifrs-full

DisclosureOfFinancialInstrumentsHeldForTradingExplanatory

Text block

label

Disclosure of financial instruments held for trading [text block]

IAS 1.10 e Common practice

documentation

The disclosure of financial instruments classified as held for trading. [Refer: Classes of financial instruments [domain]]

ifrs-full

DisclosureOfFinancialInstrumentsLineItems

Line items

label

Disclosure of detailed information about financial instruments [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialInstrumentsTable

Table

label

Disclosure of detailed information about financial instruments [table]

IFRS 7.31 Disclosure, IFRS 7.35K Disclosure, IFRS 7.7 Disclosure

documentation

Schedule disclosing information related to details of financial instruments.

ifrs-full

DisclosureOfFinancialLiabilitiesAbstract

label

Disclosure of financial liabilities [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

Text block

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]

IFRS 9.7.2.34 Disclosure

documentation

The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

Line items

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

Table

label

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]

IFRS 9.7.2.34 Disclosure

documentation

Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Abstract

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Explanatory

Text block

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [text block]

IFRS 9.7.2.42 Disclosure

documentation

The disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems

Line items

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17Table

Table

label

Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17 [table]

IFRS 9.7.2.42 Disclosure

documentation

Schedule disclosing information related to financial liabilities affected by amendments to IFRS 9 made by IFRS 17.

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory

Text block

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]

IFRS 7.42I Disclosure

documentation

The disclosure of financial liabilities at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems

Line items

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table

Table

label

Disclosure of financial liabilities at date of initial application of IFRS 9 [table]

IFRS 7.42I Disclosure

documentation

Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.

ifrs-full

DisclosureOfFinancialLiabilitiesExplanatory

Text block

label

Disclosure of financial liabilities [text block]

IFRS 7.7 Disclosure

documentation

The disclosure of financial liabilities. [Refer: Financial liabilities]

ifrs-full

DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory

Text block

label

Disclosure of financial liabilities held for trading [text block]

IAS 1.10 e Common practice

documentation

The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]

ifrs-full

DisclosureOfFinancialLiabilitiesLineItems

Line items

label

Disclosure of financial liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesTable

Table

label

Disclosure of financial liabilities [table]

IFRS 7.7 Disclosure

documentation

Schedule disclosing information related to financial liabilities.

ifrs-full

DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract

label

Disclosure of financial liabilities that are part of supplier finance arrangements [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory

Text block

label

Disclosure of financial liabilities that are part of supplier finance arrangements [text block]

IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure

documentation

The disclosure of carrying amounts, and the associated line items presented in the entity’s statement of financial position of financial liabilities that are part of a supplier finance arrangement.

ifrs-full

DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems

Line items

label

Disclosure of financial liabilities that are part of supplier finance arrangements [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable

Table

label

Disclosure of financial liabilities that are part of supplier finance arrangements [table]

IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure

documentation

Schedule disclosing the carrying amount of financial liabilities that are part of supplier finance arrangements.

ifrs-full

DisclosureOfFinancialRiskManagementExplanatory

Text block

label

Disclosure of financial risk management [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the entity’s financial risk management practices and policies.

ifrs-full

DisclosureOfFirstTimeAdoptionExplanatory

Text block

label

Disclosure of first-time adoption [text block]

IFRS 1 – Presentation and disclosure Disclosure

documentation

The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.

ifrs-full

DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory

Text block

label

Disclosure of forms of funding of structured entity and their weighted-average life [text block]

IFRS 12.B26 g Example

documentation

The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.

ifrs-full

DisclosureOfGeneralAndAdministrativeExpenseExplanatory

Text block

label

Disclosure of general and administrative expense [text block]

IAS 1.10 e Common practice

documentation

The disclosure of general and administrative expenses. [Refer: Administrative expenses]

ifrs-full

DisclosureOfGeneralHedgeAccountingExplanatory

Text block

label

Disclosure of general hedge accounting [text block]

IFRS 7 – Hedge accounting Disclosure

documentation

The entire disclosure for general hedge accounting.

ifrs-full

DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory

Text block

label

Disclosure of general information about financial statements [text block]

IAS 1.51 Disclosure

documentation

The entire disclosure for general information about financial statements.

ifrs-full

DisclosureOfGeographicalAreasAbstract

label

Disclosure of geographical areas [abstract]

ifrs-full

DisclosureOfGeographicalAreasExplanatory

Text block

label

Disclosure of geographical areas [text block]

IFRS 8.33 Disclosure

documentation

The disclosure of geographical information.

ifrs-full

DisclosureOfGeographicalAreasLineItems

Line items

label

Disclosure of geographical areas [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfGeographicalAreasTable

Table

label

Disclosure of geographical areas [table]

IFRS 8.33 Disclosure

documentation

Schedule disclosing information related to geographical areas.

ifrs-full

DisclosureOfGoingConcernExplanatory

Text block

label

Disclosure of going concern [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the entity’s ability to continue as a going concern.

ifrs-full

DisclosureOfGoodwillExplanatory

Text block

label

Disclosure of goodwill [text block]

IAS 1.10 e Common practice

documentation

The disclosure of goodwill. [Refer: Goodwill]

ifrs-full

DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory

Text

label

Explanation of goodwill not allocated to cash-generating unit

IAS 36.133 Disclosure

documentation

The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]]

ifrs-full

DisclosureOfGovernmentGrantsExplanatory

Text block

label

Disclosure of government grants [text block]

IAS 20 – Disclosure Disclosure

documentation

The entire disclosure for government grants.

ifrs-full

DisclosureOfHedgeAccountingAbstract

label

Disclosure of detailed information about hedges [abstract]

ifrs-full

DisclosureOfHedgeAccountingExplanatory

Text block

label

Disclosure of hedge accounting [text block]

Expired 2023-01-01 IFRS 7.22 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of hedge accounting.

ifrs-full

DisclosureOfHedgeAccountingLineItems

Line items

label

Disclosure of detailed information about hedges [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfHedgeAccountingTable

Table

label

Disclosure of detailed information about hedges [table]

Expired 2023-01-01 IFRS 7.22 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

Schedule disclosing information related to details of hedges.

ifrs-full

DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory

Text block

label

Disclosure of how entity aggregated interests in similar entities [text block]

IFRS 12.B3 Disclosure

documentation

The disclosure of how the entity aggregated its interests in similar entities.

ifrs-full

DisclosureOfHowEntityIsManagingTransitionToAlternativeBenchmarkRatesItsProgressAtReportingDateAndRisksToWhichItIsExposedArisingFromFinancialInstrumentsBecauseOfTransitionExplanatory

Text block

label

Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition [text block]

IFRS 7.24J a Disclosure

documentation

The disclosure of how the entity is managing the transition to alternative benchmark rates, its progress at the reporting date and the risks to which it is exposed arising from financial instruments because of the transition.

ifrs-full

DisclosureOfHyperinflationaryReportingExplanatory

Text block

label

Disclosure of information about hyperinflationary reporting [text block]

IAS 29 – Disclosures Disclosure

documentation

The disclosure of information about financial reporting in hyperinflationary economies.

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract

label

Disclosure of impairment loss and reversal of impairment loss [abstract]

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory

Text block

label

Disclosure of impairment loss and reversal of impairment loss [text block]

IAS 36.126 Disclosure

documentation

The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems

Line items

label

Disclosure of impairment loss and reversal of impairment loss [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable

Table

label

Disclosure of impairment loss and reversal of impairment loss [table]

IAS 36.126 Disclosure

documentation

Schedule disclosing information related to impairment loss and the reversal of impairment loss.

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedAbstract

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedLineItems

Line items

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedTable

Table

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [table]

IAS 36.130 d (ii) Disclosure

documentation

Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.

ifrs-full

DisclosureOfImpairmentOfAssetsExplanatory

Text block

label

Disclosure of impairment of assets [text block]

IAS 36 – Disclosure Disclosure

documentation

The entire disclosure for the impairment of assets.

ifrs-full

DisclosureOfIncomeTaxExplanatory

Text block

label

Disclosure of income tax [text block]

IAS 12 – Disclosure Disclosure

documentation

The entire disclosure for income taxes.

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory

Text block

label

Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]

IFRS 2.47 b Disclosure

documentation

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (i.e. other than share options).

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory

Text block

label

Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]

IFRS 2.47 c Disclosure

documentation

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified.

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory

Text block

label

Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]

IFRS 2.47 a Disclosure

documentation

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options.

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract

label

Disclosure of information about activities subject to rate regulation [abstract]

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory

Text block

label

Disclosure of information about activities subject to rate regulation [text block]

IFRS 14 – Explanation of activities subject to rate regulation Disclosure

documentation

The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems

Line items

label

Disclosure of information about activities subject to rate regulation [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable

Table

label

Disclosure of information about activities subject to rate regulation [table]

IFRS 14 – Explanation of activities subject to rate regulation Disclosure

documentation

Schedule disclosing information related to activities subject to rate regulation.

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceAbstract

label

Disclosure of information about agricultural produce [abstract]

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceExplanatory

Text block

label

Disclosure of information about agricultural produce [text block]

IAS 41.46 b (ii) Disclosure

documentation

The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceLineItems

Line items

label

Disclosure of information about agricultural produce [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceTable

Table

label

Disclosure of information about agricultural produce [table]

IAS 41.46 b (ii) Disclosure

documentation

Schedule disclosing information related to agricultural produce.

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory

Text block

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]

IFRS 14 – Explanation of recognised amounts Disclosure

documentation

The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems

Line items

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable

Table

label

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]

IFRS 14 – Explanation of recognised amounts Disclosure

documentation

Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory

Text block

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]

IFRS 7.24C Disclosure

documentation

The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems

Line items

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable

Table

label

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]

IFRS 7.24C Disclosure

documentation

Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract

label

Disclosure of information about consolidated structured entities [abstract]

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory

Text block

label

Disclosure of information about consolidated structured entities [text block]

IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure

documentation

The disclosure of information about consolidated structured entities. [Refer: Total for all consolidated structured entities [member]]

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems

Line items

label

Disclosure of information about consolidated structured entities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable

Table

label

Disclosure of information about consolidated structured entities [table]

IFRS 12 – Nature of the risks associated with an entity’s interests in consolidated structured entities Disclosure

documentation

Schedule disclosing information related to consolidated structured entities.

ifrs-full

DisclosureOfInformationAboutCovenantsRelatedToNoncurrentLiabilitiesIncludingFactsAndCircumstancesIndicatingEntityMayHaveDifficultyComplyingWithCovenantsExplanatory

Text block

label

Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants [text block]

IAS 1.76ZA a Disclosure, IAS 1.76ZA b Disclosure

documentation

The disclosure of information about the covenants on a non-current liability with which the entity is required to comply within twelve months after the reporting period. This information could include the nature of the covenants, when the entity is required to comply with those covenants and facts and circumstances that show the entity may have difficulty complying with the covenants related to a non-current liability – for example, the entity having acted during or after the reporting period to avoid or mitigate a potential breach.

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory

Text block

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]

IFRS 7.24G Disclosure

documentation

The disclosure of information about credit exposures designated as measured at fair value through profit or loss.

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems

Line items

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable

Table

label

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]

IFRS 7.24G Disclosure

documentation

Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

Text block

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]

IFRS 17.131 Disclosure

documentation

The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

Line items

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table

Table

label

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]

IFRS 17.131 Disclosure

documentation

Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInformationAboutDefinedBenefitPlansAbstract

label

Disclosure of information about defined benefit plans [abstract]

ifrs-full

DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory

Text block

label

Disclosure of information about effect of interest rate benchmark reform on entity’s financial instruments and risk management strategy [text block]

IFRS 7.24I Disclosure, IFRS 7.24J Disclosure

documentation

The disclosure of information about the effect of interest rate benchmark reform on an entity’s financial instruments and risk management strategy.

ifrs-full

DisclosureOfInformationAboutEmployeesExplanatory

Text block

label

Disclosure of information about employees [text block]

IAS 1.10 e Common practice

documentation

The disclosure of information about employees.

ifrs-full

DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory

Text block

label

Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]

IFRS 7.24H Disclosure

documentation

The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsAbstract

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [abstract]

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsExplanatory

Text block

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [text block]

IFRS 17.109A Disclosure

documentation

The disclosure of information about the expected derecognition of the assets for insurance acquisition cash flows. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows; Insurance contracts liability (asset)]

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems

Line items

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsTable

Table

label

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows [table]

IFRS 17.109A Disclosure

documentation

Schedule disclosing information related to the expected derecognition of the assets for insurance acquisition cash flows.

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory

Text block

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]

IFRS 17.109 Disclosure

documentation

The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems

Line items

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable

Table

label

Disclosure of information about expected recognition of contractual service margin in profit or loss [table]

IFRS 17.109 Disclosure

documentation

Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.

ifrs-full

DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory

Text block

label

Disclosure of information about interests in structured entity [text block]

IFRS 12.26 Disclosure

documentation

The disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.

ifrs-full

DisclosureOfInformationAboutKeyManagementPersonnelExplanatory

Text block

label

Disclosure of information about key management personnel [text block]

IAS 1.10 e Common practice

documentation

The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory

Text block

label

Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]

IFRS 12.B26 e Example

documentation

The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]]

ifrs-full

DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory

Text block

label

Disclosure of information about maturity profile of defined benefit obligation [text block]

IAS 19.147 c Disclosure

documentation

The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory

Text block

label

Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]

IFRS 15.126 c Disclosure

documentation

The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory

Text block

label

Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]

IFRS 15.126 b Disclosure

documentation

The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory

Text block

label

Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]

IFRS 15.126 a Disclosure

documentation

The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory

Text block

label

Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]

IFRS 15.126 d Disclosure

documentation

The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.

ifrs-full

DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory

Text block

label

Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of COVID-19 pandemic [text block]

IFRS 16.60A a Disclosure

documentation

The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.

ifrs-full

DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsAbstract

label

Disclosure of information about non-current liabilities with covenants [abstract]

ifrs-full

DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsExplanatory

Text block

label

Disclosure of information about non-current liabilities with covenants [text block]

IAS 1.76ZA Disclosure

documentation

The disclosure of information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.

ifrs-full

DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsLineItems

Line items

label

Disclosure of information about non-current liabilities with covenants [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutNoncurrentLiabilitiesWithCovenantsTable

Table

label

Disclosure of information about non-current liabilities with covenants [table]

IAS 1.76ZA Disclosure

documentation

Schedule disclosing information that enables users of financial statements to understand the risk that liabilities with covenants classified as non-current could become repayable within twelve months after the reporting period.

ifrs-full

DisclosureOfInformationAboutPillarTwoIncomeTaxesAbstract

label

Disclosure of information about Pillar Two income taxes [abstract]

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory

Text block

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]

IFRS 7.23A Disclosure

documentation

The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [domain]]

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems

Line items

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable

Table

label

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]

IFRS 7.23A Disclosure

documentation

Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory

Text block

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]

IFRS 12.19F Disclosure

documentation

The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems

Line items

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable

Table

label

Disclosure of information about unconsolidated structured entities controlled by investment entity [table]

IFRS 12.19F Disclosure

documentation

Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract

label

Disclosure of information about unconsolidated subsidiaries [abstract]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory

Text block

label

Disclosure of information about unconsolidated subsidiaries [text block]

IFRS 12.19B Disclosure

documentation

The disclosure of information about unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems

Line items

label

Disclosure of information about unconsolidated subsidiaries [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable

Table

label

Disclosure of information about unconsolidated subsidiaries [table]

IFRS 12.19B Disclosure

documentation

Schedule disclosing information related to unconsolidated subsidiaries.

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory

Text block

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]

IAS 36.130 Disclosure

documentation

The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Total for all cash-generating units [member]]

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems

Line items

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable

Table

label

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]

IAS 36.130 Disclosure

documentation

Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract

label

Disclosure of information for cash-generating units [abstract]

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory

Text block

label

Disclosure of information for cash-generating units [text block]

IAS 36.134 Disclosure

documentation

The disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]]

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems

Line items

label

Disclosure of information for cash-generating units [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable

Table

label

Disclosure of information for cash-generating units [table]

IAS 36.134 Disclosure

documentation

Schedule disclosing information related to cash-generating units.

ifrs-full

DisclosureOfInformationRelatingToSupplierFinanceArrangementsExplanatory

Text block

label

Disclosure of information relating to supplier finance arrangements [text block]

IAS 7.44F Disclosure

documentation

The disclosure of information about the entity’s supplier finance arrangements that enables users of financial statements to assess how those arrangements affect the entity’s liabilities, cash flows and exposure to liquidity risk.

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory

Text block

label

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]

IFRS 13.94 Disclosure

documentation

The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory

Text block

label

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block]

IFRS 13.94 Disclosure

documentation

The disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position.

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory

Text block

label

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]

IFRS 13.94 Disclosure

documentation

The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.

ifrs-full

DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory

Text block

label

Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]

IAS 7.44A Disclosure

documentation

The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]

ifrs-full

DisclosureOfInformationWhenCurrencyIsNotExchangeableIntoAnotherCurrencyExplanatory

Text block

label

Disclosure of information when currency is not exchangeable into another currency [text block]

Effective 2025-01-01 IAS 21.57A Disclosure

documentation

The disclosure of information that enables users of financial statements to understand how a currency not being exchangeable into another currency affects, or is expected to affect, an entity’s financial performance, financial position and cash flows.

ifrs-full

DisclosureOfInformationWhenForeignOperationsFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyExplanatory

Text block

label

Disclosure of information when foreign operation’s functional currency is not exchangeable into presentation currency [text block]

Effective 2025-01-01 IAS 21.A20 Disclosure

documentation

The disclosure of information when a foreign operation’s functional currency is not exchangeable into the entity’s presentation currency, or the presentation currency is not exchangeable into a foreign operation’s functional currency.

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract

label

Disclosure of initial application of standards or interpretations [abstract]

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems

Line items

label

Disclosure of initial application of standards or interpretations [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable

Table

label

Disclosure of initial application of standards or interpretations [table]

IAS 8.28 Disclosure

documentation

Schedule disclosing information related to the initial application of standards or interpretations.

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory

Text block

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]

IFRS 17.117 a Disclosure

documentation

The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems

Line items

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table

Table

label

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]

IFRS 17.117 a Disclosure

documentation

Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareAbstract

label

Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [abstract]

ifrs-full

DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023

Text block

label

Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [text block]

IAS 33.70 c Disclosure

documentation

The disclosure of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.

ifrs-full

DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareLineItems

Line items

label

Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareTable

Table

label

Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share [table]

IAS 33.70 c Common practice

documentation

Schedule disclosing instruments with potential future dilutive effect not included in calculation of diluted earnings per share.

ifrs-full

DisclosureOfInsuranceContractsExplanatory

Text block

label

Disclosure of insurance contracts [text block]

IFRS 17 – Disclosure Disclosure

documentation

The entire disclosure for insurance contracts.

ifrs-full

DisclosureOfInsurancePremiumRevenueExplanatory

Text block

label

Disclosure of insurance premium revenue [text block]

IAS 1.10 e Common practice

documentation

The disclosure of insurance premium revenue. [Refer: Revenue]

ifrs-full

DisclosureOfIntangibleAssetsAbstract

label

Disclosure of detailed information about intangible assets [abstract]

ifrs-full

DisclosureOfIntangibleAssetsAndGoodwillExplanatory

Text block

label

Disclosure of intangible assets and goodwill [text block]

IAS 1.10 e Common practice

documentation

The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

DisclosureOfIntangibleAssetsExplanatory

Text block

label

Disclosure of intangible assets [text block]

IAS 38 – Disclosure Disclosure

documentation

The entire disclosure for intangible assets.

ifrs-full

DisclosureOfIntangibleAssetsLineItems

Line items

label

Disclosure of detailed information about intangible assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityAbstract

label

Disclosure of intangible assets material to entity [abstract]

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityExplanatory

Text block

label

Disclosure of intangible assets material to entity [text block]

IAS 38.122 b Disclosure

documentation

The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityLineItems

Line items

label

Disclosure of intangible assets material to entity [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityTable

Table

label

Disclosure of intangible assets material to entity [table]

IAS 38.122 b Disclosure

documentation

Schedule disclosing information related to intangible assets that are material to the entity.

ifrs-full

DisclosureOfIntangibleAssetsTable

Table

label

Disclosure of detailed information about intangible assets [table]

IAS 38.118 Disclosure

documentation

Schedule disclosing information related to details of intangible assets.

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract

label

Disclosure of intangible assets with indefinite useful life [abstract]

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory

Text block

label

Disclosure of intangible assets with indefinite useful life [text block]

IAS 38.122 a Disclosure

documentation

The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems

Line items

label

Disclosure of intangible assets with indefinite useful life [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable

Table

label

Disclosure of intangible assets with indefinite useful life [table]

IAS 38.122 a Disclosure

documentation

Schedule disclosing information related to intangible assets with an indefinite useful life.

ifrs-full

DisclosureOfInterestExpenseExplanatory

Text block

label

Disclosure of interest expense [text block]

IAS 1.10 e Common practice

documentation

The disclosure of interest expense. [Refer: Interest expense]

ifrs-full

DisclosureOfInterestIncomeExpenseExplanatory

Text block

label

Disclosure of interest income (expense) [text block]

IAS 1.10 e Common practice

documentation

The disclosure of interest income and expense. [Refer: Interest income (expense)]

ifrs-full

DisclosureOfInterestIncomeExplanatory

Text block

label

Disclosure of interest income [text block]

IAS 1.10 e Common practice

documentation

The disclosure of interest income. [Refer: Interest income]

ifrs-full

DisclosureOfInterestInFundsExplanatory

Text block

label

Disclosure of interest in funds [text block]

IFRIC 5 – Consensus Disclosure

documentation

The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.

ifrs-full

DisclosureOfInterestsInAssociatesExplanatory

Text block

label

Disclosure of interests in associates [text block]

IFRS 12.2 b (ii) Disclosure

documentation

The disclosure of interests in associates. [Refer: Total for all associates [member]]

ifrs-full

DisclosureOfInterestsInJointArrangementsExplanatory

Text block

label

Disclosure of interests in joint arrangements [text block]

IFRS 12.2 b (ii) Disclosure

documentation

The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.

ifrs-full

DisclosureOfInterestsInOtherEntitiesExplanatory

Text block

label

Disclosure of interests in other entities [text block]

IFRS 12.1 Disclosure

documentation

The entire disclosure for interests in other entities.

ifrs-full

DisclosureOfInterestsInSubsidiariesExplanatory

Text block

label

Disclosure of interests in subsidiaries [text block]

IFRS 12.2 b (i) Disclosure

documentation

The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory

Text block

label

Disclosure of interests in unconsolidated structured entities [text block]

IFRS 12.2 b (iii) Disclosure

documentation

The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Total for all unconsolidated structured entities [member]]

ifrs-full

DisclosureOfInterimFinancialReportingExplanatory

Text block

label

Disclosure of information about interim financial reporting [text block]

IAS 34 – Content of an interim financial report Disclosure

documentation

The disclosure of information about interim financial reporting.

ifrs-full

DisclosureOfInternalCreditExposuresAbstract

label

Disclosure of internal credit grades [abstract]

ifrs-full

DisclosureOfInternalCreditExposuresExplanatory

Text block

label

Disclosure of internal credit grades [text block]

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of internal credit grades. [Refer: Total for all internal credit grades [member]]

ifrs-full

DisclosureOfInternalCreditExposuresLineItems

Line items

label

Disclosure of internal credit grades [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInternalCreditExposuresTable

Table

label

Disclosure of internal credit grades [table]

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG25 Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

Schedule disclosing information related to internal credit grades.

ifrs-full

DisclosureOfInventoriesExplanatory

Text block

label

Disclosure of inventories [text block]

IAS 2 – Disclosure Disclosure

documentation

The entire disclosure for inventories.

ifrs-full

DisclosureOfInvestmentContractsLiabilitiesExplanatory

Text block

label

Disclosure of investment contracts liabilities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]

ifrs-full

DisclosureOfInvestmentEntitiesExplanatory

Text block

label

Disclosure of investment entities [text block]

IFRS 12 – Investment entity status Disclosure

documentation

The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.

ifrs-full

DisclosureOfInvestmentPropertyAbstract

label

Disclosure of detailed information about investment property [abstract]

ifrs-full

DisclosureOfInvestmentPropertyExplanatory

Text block

label

Disclosure of investment property [text block]

IAS 40 – Disclosure Disclosure

documentation

The entire disclosure for investment property.

ifrs-full

DisclosureOfInvestmentPropertyLineItems

Line items

label

Disclosure of detailed information about investment property [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfInvestmentPropertyTable

Table

label

Disclosure of detailed information about investment property [table]

IAS 40.32A Disclosure

documentation

Schedule disclosing information related to details of investment property.

ifrs-full

DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory

Text block

label

Disclosure of investments accounted for using equity method [text block]

IAS 1.10 e Common practice

documentation

The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

Text block

label

Disclosure of investments other than investments accounted for using equity method [text block]

IAS 1.10 e Common practice

documentation

The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]

ifrs-full

DisclosureOfIssuedCapitalExplanatory

Text block

label

Disclosure of issued capital [text block]

IAS 1.10 e Common practice

documentation

The disclosure of issued capital. [Refer: Issued capital]

ifrs-full

DisclosureOfJointOperationsAbstract

label

Disclosure of joint operations [abstract]

ifrs-full

DisclosureOfJointOperationsExplanatory

Text block

label

Disclosure of joint operations [text block]

IFRS 12.B4 c Disclosure

documentation

The disclosure of joint operations. [Refer: Total for all joint operations [member]]

ifrs-full

DisclosureOfJointOperationsLineItems

Line items

label

Disclosure of joint operations [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfJointOperationsTable

Table

label

Disclosure of joint operations [table]

IFRS 12.B4 c Disclosure

documentation

Schedule disclosing information related to joint operations.

ifrs-full

DisclosureOfJointVenturesAbstract

label

Disclosure of joint ventures [abstract]

ifrs-full

DisclosureOfJointVenturesExplanatory

Text block

label

Disclosure of joint ventures [text block]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure

documentation

The disclosure of joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

DisclosureOfJointVenturesLineItems

Line items

label

Disclosure of joint ventures [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfJointVenturesTable

Table

label

Disclosure of joint ventures [table]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure

documentation

Schedule disclosing information related to joint ventures.

ifrs-full

DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory

Text block

label

Disclosure of known or reasonably estimable information about exposure to Pillar Two income taxes [text block]

IAS 12.88C Disclosure, IAS 12.88D Disclosure

documentation

The disclosure of known or reasonably estimable information that helps users of financial statements understand the entity’s exposure to Pillar Two income taxes arising from that legislation.

ifrs-full

DisclosureOfLeasePrepaymentsExplanatory

Text block

label

Disclosure of lease prepayments [text block]

IAS 1.10 e Common practice

documentation

The disclosure of lease prepayments. [Refer: Prepayments]

ifrs-full

DisclosureOfLeasesExplanatory

Text block

label

Disclosure of leases [text block]

IFRS 16 – Disclosure Disclosure, IFRS 16 – Presentation Disclosure

documentation

The entire disclosure for leases.

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory

Text block

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]

IFRS 13.98 Disclosure

documentation

The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]]

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems

Line items

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable

Table

label

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]

IFRS 13.98 Disclosure

documentation

Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.

ifrs-full

DisclosureOfLiquidityRiskExplanatory

Text block

label

Disclosure of liquidity risk [text block]

IAS 1.10 e Common practice

documentation

The disclosure of liquidity risk. [Refer: Liquidity risk [member]]

ifrs-full

DisclosureOfLoansAndAdvancesToBanksExplanatory

Text block

label

Disclosure of loans and advances to banks [text block]

IAS 1.10 e Common practice

documentation

The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]

ifrs-full

DisclosureOfLoansAndAdvancesToCustomersExplanatory

Text block

label

Disclosure of loans and advances to customers [text block]

IAS 1.10 e Common practice

documentation

The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]

ifrs-full

DisclosureOfMajorCustomersAbstract

label

Disclosure of major customers [abstract]

ifrs-full

DisclosureOfMajorCustomersLineItems

Line items

label

Disclosure of major customers [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMajorCustomersTable

Table

label

Disclosure of major customers [table]

IFRS 8.34 Disclosure

documentation

Schedule disclosing information related to the entity’s major customers.

ifrs-full

DisclosureOfMarketRiskExplanatory

Text block

label

Disclosure of market risk [text block]

IAS 1.10 e Common practice

documentation

The disclosure of market risk. [Refer: Market risk [member]]

ifrs-full

DisclosureOfMaterialAccountingPolicyInformationExplanatory

Text block

label

Disclosure of material accounting policy information [text block]

IAS 1.117 Disclosure

documentation

The entire disclosure of material accounting policy information applied by the entity.

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract

label

Disclosure of maturity analysis for derivative financial liabilities [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems

Line items

label

Disclosure of maturity analysis for derivative financial liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable

Table

label

Disclosure of maturity analysis for derivative financial liabilities [table]

IFRS 7.39 b Disclosure

documentation

Schedule disclosing information related to the maturity analysis for derivative financial liabilities.

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory

Text block

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]

IFRS 7.B11E Disclosure

documentation

The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems

Line items

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable

Table

label

Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]

IFRS 7.B11E Disclosure

documentation

Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

Text block

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]

IFRS 17.132 b Disclosure

documentation

The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

Line items

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table

Table

label

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]

IFRS 17.132 b Disclosure

documentation

Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract

label

Disclosure of maturity analysis for non-derivative financial liabilities [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems

Line items

label

Disclosure of maturity analysis for non-derivative financial liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable

Table

label

Disclosure of maturity analysis for non-derivative financial liabilities [table]

IFRS 7.39 a Disclosure

documentation

Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract

label

Disclosure of maturity analysis of finance lease payments receivable [abstract]

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory

Text block

label

Disclosure of maturity analysis of finance lease payments receivable [text block]

IFRS 16.94 Disclosure

documentation

The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems

Line items

label

Disclosure of maturity analysis of finance lease payments receivable [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable

Table

label

Disclosure of maturity analysis of finance lease payments receivable [table]

IFRS 16.94 Disclosure

documentation

Schedule disclosing information related to the maturity analysis of finance lease payments receivable.

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract

label

Disclosure of maturity analysis of operating lease payments [abstract]

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory

Text block

label

Disclosure of maturity analysis of operating lease payments [text block]

IFRS 16.97 Disclosure

documentation

The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems

Line items

label

Disclosure of maturity analysis of operating lease payments [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable

Table

label

Disclosure of maturity analysis of operating lease payments [table]

IFRS 16.97 Disclosure

documentation

Schedule disclosing information related to the maturity analysis of operating lease payments.

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory

Text block

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]

IFRS 7.42E e Disclosure

documentation

The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems

Line items

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable

Table

label

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]

IFRS 7.42E e Disclosure

documentation

Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract

label

Disclosure of nature and extent of risks arising from financial instruments [abstract]

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory

Text block

label

Disclosure of nature and extent of risks arising from financial instruments [text block]

IFRS 7.31 Disclosure

documentation

The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]]

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems

Line items

label

Disclosure of nature and extent of risks arising from financial instruments [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable

Table

label

Disclosure of nature and extent of risks arising from financial instruments [table]

IFRS 7.33 Disclosure, IFRS 7.34 Disclosure

documentation

Schedule disclosing information related to the nature and extent of risks arising from financial instruments.

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory

Text block

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure

documentation

The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems

Line items

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table

Table

label

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure

documentation

Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory

Text

label

Description of nature of potential income tax consequences that would result from payment of dividend

IAS 12.82A Disclosure

documentation

The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

ifrs-full

DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory

Text block

label

Disclosure of net asset value attributable to unit-holders [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the net asset value attributable to unit-holders.

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetAbstract

label

Disclosure of net defined benefit liability (asset) [abstract]

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

Text block

label

Disclosure of net defined benefit liability (asset) [text block]

IAS 19.140 a Disclosure

documentation

The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetLineItems

Line items

label

Disclosure of net defined benefit liability (asset) [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetTable

Table

label

Disclosure of net defined benefit liability (asset) [table]

IAS 19.140 a Disclosure

documentation

Schedule disclosing information related to the net defined benefit liability (asset).

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract

label

Disclosure of non-adjusting events after reporting period [abstract]

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory

Text block

label

Disclosure of non-adjusting events after reporting period [text block]

IAS 10.21 Disclosure

documentation

The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [domain]]

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems

Line items

label

Disclosure of non-adjusting events after reporting period [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodTable

Table

label

Disclosure of non-adjusting events after reporting period [table]

IAS 10.21 Disclosure

documentation

Schedule disclosing information related to non-adjusting events after the reporting period.

ifrs-full

DisclosureOfNoncontrollingInterestsExplanatory

Text block

label

Disclosure of non-controlling interests [text block]

IAS 1.10 e Common practice

documentation

The disclosure of non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory

Text block

label

Disclosure of non-current assets held for sale and discontinued operations [text block]

IFRS 5 – Presentation and disclosure Disclosure

documentation

The entire disclosure for non-current assets held for sale and discontinued operations.

ifrs-full

DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

Text block

label

Disclosure of non-current assets or disposal groups classified as held for sale [text block]

IAS 1.10 e Common practice

documentation

The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory

Text block

label

Disclosure of number and weighted average exercise prices of other equity instruments [text block]

IFRS 2.45 Common practice

documentation

The disclosure of the number and weighted average exercise prices of other equity instruments (i.e. other than share options).

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory

Text block

label

Disclosure of number and weighted average exercise prices of share options [text block]

IFRS 2.45 b Disclosure

documentation

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory

Text block

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]

IFRS 2.45 d Disclosure

documentation

The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems

Line items

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable

Table

label

Disclosure of number and weighted average remaining contractual life of outstanding share options [table]

IFRS 2.45 d Disclosure

documentation

Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract

label

Disclosure of objectives, policies and processes for managing capital [abstract]

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory

Text block

label

Disclosure of objectives, policies and processes for managing capital [text block]

IAS 1.134 Disclosure

documentation

The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems

Line items

label

Disclosure of objectives, policies and processes for managing capital [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable

Table

label

Disclosure of objectives, policies and processes for managing capital [table]

IAS 1.136 Disclosure

documentation

Schedule disclosing information related to the objectives, policies and processes for managing capital.

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsAbstract

label

Disclosure of offsetting of financial assets [abstract]

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory

Text block

label

Disclosure of offsetting of financial assets and financial liabilities [text block]

IFRS 7 – Offsetting financial assets and financial liabilities Disclosure

documentation

The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsExplanatory

Text block

label

Disclosure of offsetting of financial assets [text block]

IFRS 7.13C Disclosure

documentation

The disclosure of the offsetting of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsLineItems

Line items

label

Disclosure of offsetting of financial assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsTable

Table

label

Disclosure of offsetting of financial assets [table]

IFRS 7.13C Disclosure

documentation

Schedule disclosing information related to the offsetting of financial assets.

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesAbstract

label

Disclosure of offsetting of financial liabilities [abstract]

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory

Text block

label

Disclosure of offsetting of financial liabilities [text block]

IFRS 7.13C Disclosure

documentation

The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesLineItems

Line items

label

Disclosure of offsetting of financial liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesTable

Table

label

Disclosure of offsetting of financial liabilities [table]

IFRS 7.13C Disclosure

documentation

Schedule disclosing information related to the offsetting of financial liabilities.

ifrs-full

DisclosureOfOperatingSegmentsAbstract

label

Disclosure of operating segments [abstract]

ifrs-full

DisclosureOfOperatingSegmentsExplanatory

Text block

label

Disclosure of operating segments [text block]

IFRS 8.23 Disclosure

documentation

The disclosure of operating segments. [Refer: Operating segments [member]]

ifrs-full

DisclosureOfOperatingSegmentsLineItems

Line items

label

Disclosure of operating segments [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOperatingSegmentsTable

Table

label

Disclosure of operating segments [table]

IFRS 8.23 Disclosure

documentation

Schedule disclosing information related to operating segments.

ifrs-full

DisclosureOfOtherAssetsExplanatory

Text block

label

Disclosure of other assets [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other assets. [Refer: Other assets]

ifrs-full

DisclosureOfOtherCurrentAssetsExplanatory

Text block

label

Disclosure of other current assets [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other current assets. [Refer: Other current assets]

ifrs-full

DisclosureOfOtherCurrentLiabilitiesExplanatory

Text block

label

Disclosure of other current liabilities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other current liabilities. [Refer: Other current liabilities]

ifrs-full

DisclosureOfOtherLiabilitiesExplanatory

Text block

label

Disclosure of other liabilities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other liabilities. [Refer: Other liabilities]

ifrs-full

DisclosureOfOtherNoncurrentAssetsExplanatory

Text block

label

Disclosure of other non-current assets [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other non-current assets. [Refer: Other non-current assets]

ifrs-full

DisclosureOfOtherNoncurrentLiabilitiesExplanatory

Text block

label

Disclosure of other non-current liabilities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]

ifrs-full

DisclosureOfOtherOperatingExpenseExplanatory

Text block

label

Disclosure of other operating expense [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other operating expense. [Refer: Other operating income (expense)]

ifrs-full

DisclosureOfOtherOperatingIncomeExpenseExplanatory

Text block

label

Disclosure of other operating income (expense) [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other operating income or expense. [Refer: Other operating income (expense)]

ifrs-full

DisclosureOfOtherOperatingIncomeExplanatory

Text block

label

Disclosure of other operating income [text block]

IAS 1.10 e Common practice

documentation

The disclosure of other operating income. [Refer: Other operating income (expense)]

ifrs-full

DisclosureOfOtherProvisionsAbstract

label

Disclosure of other provisions [abstract]

ifrs-full

DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory

Text block

label

Disclosure of other provisions, contingent liabilities and contingent assets [text block]

IAS 37 – Disclosure Disclosure

documentation

The entire disclosure for other provisions, contingent liabilities and contingent assets.

ifrs-full

DisclosureOfOtherProvisionsExplanatory

Text block

label

Disclosure of other provisions [text block]

IAS 37.84 Disclosure

documentation

The disclosure of other provisions. [Refer: Other provisions]

ifrs-full

DisclosureOfOtherProvisionsLineItems

Line items

label

Disclosure of other provisions [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfOtherProvisionsTable

Table

label

Disclosure of other provisions [table]

IAS 37.84 Disclosure

documentation

Schedule disclosing information related to other provisions.

ifrs-full

DisclosureOfPerformanceObligationsAbstract

label

Disclosure of performance obligations [abstract]

ifrs-full

DisclosureOfPerformanceObligationsExplanatory

Text block

label

Disclosure of performance obligations [text block]

IFRS 15.119 Disclosure

documentation

The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [domain]]

ifrs-full

DisclosureOfPerformanceObligationsLineItems

Line items

label

Disclosure of performance obligations [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfPerformanceObligationsTable

Table

label

Disclosure of performance obligations [table]

IFRS 15.119 Disclosure

documentation

Schedule disclosing information related to performance obligations in contracts with customers.

ifrs-full

DisclosureOfPrepaymentsAndOtherAssetsExplanatory

Text block

label

Disclosure of prepayments and other assets [text block]

IAS 1.10 e Common practice

documentation

The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]

ifrs-full

DisclosureOfProductsAndServicesAbstract

label

Disclosure of products and services [abstract]

ifrs-full

DisclosureOfProductsAndServicesExplanatory

Text block

label

Disclosure of products and services [text block]

IFRS 8.32 Disclosure

documentation

The disclosure of the entity’s products and services. [Refer: Products and services [domain]]

ifrs-full

DisclosureOfProductsAndServicesLineItems

Line items

label

Disclosure of products and services [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfProductsAndServicesTable

Table

label

Disclosure of products and services [table]

IFRS 8.32 Disclosure

documentation

Schedule disclosing information related to the entity’s products and services.

ifrs-full

DisclosureOfProfitLossFromOperatingActivitiesExplanatory

Text block

label

Disclosure of profit (loss) from operating activities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]

ifrs-full

DisclosureOfPropertyPlantAndEquipmentAbstract

label

Disclosure of detailed information about property, plant and equipment [abstract]

ifrs-full

DisclosureOfPropertyPlantAndEquipmentExplanatory

Text block

label

Disclosure of property, plant and equipment [text block]

IAS 16 – Disclosure Disclosure

documentation

The entire disclosure for property, plant and equipment.

ifrs-full

DisclosureOfPropertyPlantAndEquipmentLineItems

Line items

label

Disclosure of detailed information about property, plant and equipment [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfPropertyPlantAndEquipmentTable

Table

label

Disclosure of detailed information about property, plant and equipment [table]

IAS 16.73 Disclosure

documentation

Schedule disclosing information related to details of property, plant and equipment.

ifrs-full

DisclosureOfProvisionMatrixAbstract

label

Disclosure of provision matrix [abstract]

ifrs-full

DisclosureOfProvisionMatrixExplanatory

Text block

label

Disclosure of provision matrix [text block]

IFRS 7.35N Example

documentation

The disclosure of the provision matrix.

ifrs-full

DisclosureOfProvisionMatrixLineItems

Line items

label

Disclosure of provision matrix [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfProvisionMatrixTable

Table

label

Disclosure of provision matrix [table]

IFRS 7.35N Example

documentation

Schedule disclosing information related to the provision matrix.

ifrs-full

DisclosureOfProvisionsExplanatory

Text block

label

Disclosure of provisions [text block]

IAS 1.10 e Common practice

documentation

The disclosure of provisions. [Refer: Provisions]

ifrs-full

DisclosureOfQualitativeInformationAboutApplicationOfClassificationOverlayAndImpairmentRequirementsExplanatory

Text block

label

Disclosure of qualitative information about application of classification overlay and impairment requirements [text block]

IFRS 17.C28E a Disclosure

documentation

The disclosure of qualitative information about the extent to which the classification overlay has been applied and whether and to what extent the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied.

ifrs-full

DisclosureOfQualitativeInformationAboutRiskAndNatureAndCarryingAmountOfAssetsAndLiabilitiesExposedToRiskExplanatory

Text block

label

Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk [text block]

Effective 2025-01-01 IAS 21.A19 f Disclosure

documentation

The disclosure of qualitative information about each type of risk to which an entity is exposed because a currency is not exchangeable into another currency and the nature and carrying amount of assets and liabilities exposed to each type of risk.

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateAbstract

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [abstract]

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory

Text block

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [text block]

IFRS 7.24J b Disclosure

documentation

The disclosure of quantitative information about financial instruments that have yet to transition to an alternative benchmark rate.

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateLineItems

Line items

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfQuantitativeInformationAboutFinancialInstrumentsThatHaveYetToTransitionToAlternativeBenchmarkRateTable

Table

label

Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate [table]

IFRS 7.24J b Disclosure

documentation

Schedule disclosing information related to the quantitative information about financial instruments that have yet to transition to alternative benchmark rate.

ifrs-full

DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract

label

Disclosure of quantitative information about leases for lessee [abstract]

ifrs-full

DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract

label

Disclosure of quantitative information about leases for lessor [abstract]

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract

label

Disclosure of quantitative information about right-of-use assets [abstract]

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

Text block

label

Disclosure of quantitative information about right-of-use assets [text block]

IFRS 16.53 Disclosure

documentation

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems

Line items

label

Disclosure of quantitative information about right-of-use assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable

Table

label

Disclosure of quantitative information about right-of-use assets [table]

IFRS 16.53 Disclosure

documentation

Schedule disclosing information related to right-of-use assets.

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract

label

Disclosure of range of exercise prices of outstanding share options [abstract]

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory

Text block

label

Disclosure of range of exercise prices of outstanding share options [text block]

IFRS 2.45 d Disclosure

documentation

The disclosure of the range of exercise prices for outstanding share options.

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems

Line items

label

Disclosure of range of exercise prices of outstanding share options [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable

Table

label

Disclosure of range of exercise prices of outstanding share options [table]

IFRS 2.45 d Disclosure

documentation

Schedule disclosing information related to the range of exercise prices of outstanding share options.

ifrs-full

DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsAbstract

label

Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [abstract]

ifrs-full

DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory

Text block

label

Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [text block]

IAS 7.44H b (iii) Disclosure

documentation

The disclosure of the range of payment due dates of financial liabilities that are part of a supplier finance arrangement.

ifrs-full

DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsLineItems

Line items

label

Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRangeOfPaymentDueDatesOfFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsTable

Table

label

Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements [table]

IAS 7.44H b (iii) Disclosure

documentation

Schedule disclosing the range of payment due dates of financial liabilities part of supplier finance arrangement.

ifrs-full

DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory

Text block

label

Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]

IFRS 12.B26 d Example

documentation

The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities.

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsAbstract

label

Disclosure of reclassification of financial assets [abstract]

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsExplanatory

Text block

label

Disclosure of reclassification of financial assets [text block]

IFRS 7.12B Disclosure

documentation

The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsLineItems

Line items

label

Disclosure of reclassification of financial assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsTable

Table

label

Disclosure of reclassification of financial assets [table]

IFRS 7.12B Disclosure

documentation

Schedule disclosing information related to the reclassification of financial assets.

ifrs-full

DisclosureOfReclassificationOfFinancialInstrumentsExplanatory

Text block

label

Disclosure of reclassification of financial instruments [text block]

IAS 1.10 e Common practice

documentation

The disclosure of the reclassification of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationAbstract

label

Disclosure of reclassifications or changes in presentation [abstract]

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationExplanatory

Text block

label

Disclosure of reclassifications or changes in presentation [text block]

IAS 1.41 Disclosure

documentation

The disclosure of reclassifications or changes in the presentation of items in the financial statements.

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationLineItems

Line items

label

Disclosure of reclassifications or changes in presentation [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationTable

Table

label

Disclosure of reclassifications or changes in presentation [table]

IAS 1.41 Disclosure

documentation

Schedule disclosing information related to reclassifications or changes in presentation.

ifrs-full

DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory

Text block

label

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]

IFRS 11.C12 b Disclosure

documentation

The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.

ifrs-full

DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory

Text block

label

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]

IFRS 11.C10 Disclosure

documentation

The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.

ifrs-full

DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory

Text block

label

Disclosure of reconciliation of changes in assets for insurance acquisition cash flows [text block]

IFRS 17.105A Disclosure

documentation

The disclosure of the reconciliation of changes in assets for insurance acquisition cash flows recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised.

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract

label

Disclosure of reconciliation of changes in biological assets [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory

Text block

label

Disclosure of reconciliation of changes in biological assets [text block]

IAS 41.50 Disclosure

documentation

The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems

Line items

label

Disclosure of reconciliation of changes in biological assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsTable

Table

label

Disclosure of reconciliation of changes in biological assets [table]

IAS 41.50 Disclosure

documentation

Schedule disclosing information related to the reconciliation of changes in biological assets.

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillAbstract

label

Disclosure of reconciliation of changes in goodwill [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillExplanatory

Text block

label

Disclosure of reconciliation of changes in goodwill [text block]

IFRS 3.B67 d Disclosure

documentation

The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillLineItems

Line items

label

Disclosure of reconciliation of changes in goodwill [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillTable

Table

label

Disclosure of reconciliation of changes in goodwill [table]

IFRS 3.B67 d Disclosure

documentation

Schedule disclosing information related to the reconciliation of changes in goodwill.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract

label

Disclosure of reconciliation of changes in insurance contracts by components [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory

Text block

label

Disclosure of reconciliation of changes in insurance contracts by components [text block]

IFRS 17.101 Disclosure

documentation

The disclosure of the reconciliation of changes in insurance contracts by components, i.e. the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [domain]]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems

Line items

label

Disclosure of reconciliation of changes in insurance contracts by components [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable

Table

label

Disclosure of reconciliation of changes in insurance contracts by components [table]

IFRS 17.101 Disclosure

documentation

Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory

Text block

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]

IFRS 17.100 Disclosure

documentation

The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [domain]]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems

Line items

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable

Table

label

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]

IFRS 17.100 Disclosure

documentation

Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

label

Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory

Text block

label

Disclosure of reconciliation of changes in intangible assets and goodwill [text block]

IAS 38.118 Common practice

documentation

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems

Line items

label

Disclosure of reconciliation of changes in intangible assets and goodwill [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable

Table

label

Disclosure of reconciliation of changes in intangible assets and goodwill [table]

IAS 38.118 Common practice

documentation

Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory

Text block

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]

IFRS 7.35H Disclosure, IFRS 7.35I Disclosure

documentation

The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems

Line items

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable

Table

label

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]

IFRS 7.35H Disclosure, IFRS 7.35I Disclosure

documentation

Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.

ifrs-full

DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

label

Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory

Text block

label

Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [text block]

IAS 16.73 e Common practice

documentation

The disclosure of the reconciliation of changes in property, plant and equipment, including right-of-use assets.

ifrs-full

DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsLineItems

Line items

label

Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsTable

Table

label

Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets [table]

IAS 16.73 e Common practice

documentation

Schedule disclosing the reconciliation of changes in property, plant and equipment, including right-of-use assets.

ifrs-full

DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

Text block

label

Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]

IFRS 7.B46 Disclosure

documentation

The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]

ifrs-full

DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

Text block

label

Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]

IFRS 7.B46 Disclosure

documentation

The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract

label

Disclosure of reconciliation of liabilities arising from financing activities [abstract]

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory

Text block

label

Disclosure of reconciliation of liabilities arising from financing activities [text block]

IAS 7.44D Example

documentation

The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems

Line items

label

Disclosure of reconciliation of liabilities arising from financing activities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable

Table

label

Disclosure of reconciliation of liabilities arising from financing activities [table]

IAS 7.44D Example

documentation

Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.

ifrs-full

DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory

Text block

label

Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]

IFRS 12.B14 b Disclosure

documentation

The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Total for all associates [member]]

ifrs-full

DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory

Text block

label

Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]

IFRS 12.B14 b Disclosure

documentation

The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Total for all joint ventures [member]]

ifrs-full

DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory

Text block

label

Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]

IFRIC 2 – Disclosure Disclosure

documentation

The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract

label

Disclosure of redesignated financial assets and liabilities [abstract]

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory

Text block

label

Disclosure of redesignated financial assets and liabilities [text block]

IFRS 1.29 Disclosure

documentation

The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems

Line items

label

Disclosure of redesignated financial assets and liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable

Table

label

Disclosure of redesignated financial assets and liabilities [table]

IFRS 1.29 Disclosure

documentation

Schedule disclosing information related to redesignated financial assets and liabilities.

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory

Text block

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]

IFRS 17.C32 Disclosure

documentation

The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems

Line items

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table

Table

label

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]

IFRS 17.C32 Disclosure

documentation

Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.

ifrs-full

DisclosureOfRegulatoryDeferralAccountsExplanatory

Text block

label

Disclosure of regulatory deferral accounts [text block]

IFRS 14 – Presentation Disclosure, IFRS 14 – Disclosure Disclosure

documentation

The entire disclosure for regulatory deferral accounts.

ifrs-full

DisclosureOfReimbursementRightsAbstract

label

Disclosure of reimbursement rights [abstract]

ifrs-full

DisclosureOfReimbursementRightsExplanatory

Text block

label

Disclosure of reimbursement rights [text block]

IAS 19.140 b Disclosure

documentation

The disclosure of reimbursement rights related to defined benefit obligations. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

DisclosureOfReimbursementRightsLineItems

Line items

label

Disclosure of reimbursement rights [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReimbursementRightsTable

Table

label

Disclosure of reimbursement rights [table]

IAS 19.140 b Disclosure

documentation

Schedule disclosing information related to reimbursement rights.

ifrs-full

DisclosureOfReinsuranceExplanatory

Text block

label

Disclosure of reinsurance [text block]

IAS 1.10 e Common practice

documentation

The disclosure of reinsurance.

ifrs-full

DisclosureOfRelatedPartyExplanatory

Text block

label

Disclosure of related party [text block]

IAS 24 – Disclosures Disclosure

documentation

The entire disclosure for related parties.

ifrs-full

DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory

Text block

label

Disclosure of repurchase and reverse repurchase agreements [text block]

IAS 1.10 e Common practice

documentation

The disclosure of repurchase and reverse repurchase agreements.

ifrs-full

DisclosureOfResearchAndDevelopmentExpenseExplanatory

Text block

label

Disclosure of research and development expense [text block]

IAS 1.10 e Common practice

documentation

The disclosure of research and development expense. [Refer: Research and development expense]

ifrs-full

DisclosureOfReservesAndOtherEquityInterestExplanatory

Text block

label

Disclosure of reserves within equity [text block]

IAS 1.79 b Disclosure

documentation

The disclosure of reserves within equity. [Refer: Other reserves [member]]

ifrs-full

DisclosureOfReservesWithinEquityAbstract

label

Disclosure of reserves within equity [abstract]

ifrs-full

DisclosureOfReservesWithinEquityLineItems

Line items

label

Disclosure of reserves within equity [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfReservesWithinEquityTable

Table

label

Disclosure of reserves within equity [table]

IAS 1.79 b Disclosure

documentation

Schedule disclosing information related to reserves within equity.

ifrs-full

DisclosureOfRestrictedCashAndCashEquivalentsExplanatory

Text block

label

Disclosure of restricted cash and cash equivalents [text block]

IAS 1.10 e Common practice

documentation

The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

DisclosureOfRevenueExplanatory

Text block

label

Disclosure of revenue [text block]

IAS 1.10 e Common practice

documentation

The entire disclosure for revenue.

ifrs-full

DisclosureOfRevenueFromContractsWithCustomersExplanatory

Text block

label

Disclosure of revenue from contracts with customers [text block]

IFRS 15 – Presentation Disclosure, IFRS 15 – Disclosure Disclosure

documentation

The entire disclosure for revenue from contracts with customers.

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract

label

Disclosure of risk management strategy related to hedge accounting [abstract]

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

Text block

label

Disclosure of risk management strategy related to hedge accounting [text block]

Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure

documentation

The disclosure of risk management strategy related to hedge accounting.

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems

Line items

label

Disclosure of risk management strategy related to hedge accounting [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable

Table

label

Disclosure of risk management strategy related to hedge accounting [table]

Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure

documentation

Schedule disclosing information related to the risk management strategy in relation to hedge accounting.

ifrs-full

DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableAbstract

label

Disclosure of risks to which entity is exposed when currency is not exchangeable [abstract]

ifrs-full

DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableExplanatory

Text block

label

Disclosure of risks to which entity is exposed when currency is not exchangeable [text block]

Effective 2025-01-01 IAS 21.A19 f Disclosure

documentation

The disclosure of information about each type of risk to which an entity is exposed when a currency is not exchangeable into another currency.

ifrs-full

DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableLineItems

Line items

label

Disclosure of risks to which entity is exposed when currency is not exchangeable [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfRisksToWhichEntityIsExposedWhenCurrencyIsNotExchangeableTable

Table

label

Disclosure of risks to which entity is exposed when currency is not exchangeable [table]

Effective 2025-01-01 IAS 21.A19 f Disclosure

documentation

Schedule disclosing each type of risk to which an entity is exposed when a currency not exchangeable into another currency.

ifrs-full

DisclosureOfSegmentsMajorCustomersExplanatory

Text block

label

Disclosure of major customers [text block]

IFRS 8.34 Disclosure

documentation

The disclosure of major customers.

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract

label

Disclosure of sensitivity analysis for actuarial assumptions [abstract]

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

Text block

label

Disclosure of sensitivity analysis for actuarial assumptions [text block]

IAS 19.145 Disclosure

documentation

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value]

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems

Line items

label

Disclosure of sensitivity analysis for actuarial assumptions [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable

Table

label

Disclosure of sensitivity analysis for actuarial assumptions [table]

IAS 19.145 Disclosure

documentation

Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory

Text block

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]

IFRS 13.93 h Disclosure

documentation

The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems

Line items

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable

Table

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]

IFRS 13.93 h Disclosure

documentation

Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory

Text block

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]

IFRS 13.93 h Disclosure

documentation

The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems

Line items

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable

Table

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]

IFRS 13.93 h Disclosure

documentation

Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory

Text block

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]

IFRS 13.93 h Disclosure

documentation

The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems

Line items

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable

Table

label

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]

IFRS 13.93 h Disclosure

documentation

Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.

ifrs-full

DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory

Text block

label

Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]

IFRS 17.129 Disclosure

documentation

The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory

Text block

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [text block]

IFRS 17.128 a Disclosure

documentation

The disclosure of the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems

Line items

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table

Table

label

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17 [table]

IFRS 17.128 a Disclosure

documentation

Schedule disclosing information related to the sensitivity analysis to changes in risk variables that arise from contracts within the scope of IFRS 17.

ifrs-full

DisclosureOfServiceConcessionArrangementsAbstract

label

Disclosure of detailed information about service concession arrangements [abstract]

ifrs-full

DisclosureOfServiceConcessionArrangementsExplanatory

Text block

label

Disclosure of service concession arrangements [text block]

SIC 29 – Consensus Disclosure

documentation

The entire disclosure for service concession arrangements.

ifrs-full

DisclosureOfServiceConcessionArrangementsLineItems

Line items

label

Disclosure of detailed information about service concession arrangements [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfServiceConcessionArrangementsTable

Table

label

Disclosure of detailed information about service concession arrangements [table]

SIC 29.6 Disclosure

documentation

Schedule disclosing information related to details of service concession arrangements.

ifrs-full

DisclosureOfSharebasedPaymentArrangementsExplanatory

Text block

label

Disclosure of share-based payment arrangements [text block]

IFRS 2.44 Disclosure

documentation

The entire disclosure for share-based payment arrangements.

ifrs-full

DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory

Text block

label

Disclosure of share capital, reserves and other equity interest [text block]

IAS 1.79 Disclosure

documentation

The entire disclosure for share capital, reserves and other equity interest.

ifrs-full

DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory

Text block

label

Disclosure of significant adjustments to valuation obtained [text block]

IAS 40.77 Disclosure

documentation

The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property]

ifrs-full

DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory

Text block

label

Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]

IFRS 7.24H a Disclosure

documentation

The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesAbstract

label

Disclosure of associates [abstract]

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesExplanatory

Text block

label

Disclosure of associates [text block]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure

documentation

The disclosure of associates. [Refer: Total for all associates [member]]

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesLineItems

Line items

label

Disclosure of associates [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantInvestmentsInAssociatesTable

Table

label

Disclosure of associates [table]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure

documentation

Schedule disclosing information related to associates.

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesAbstract

label

Disclosure of subsidiaries [abstract]

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory

Text block

label

Disclosure of subsidiaries [text block]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure

documentation

The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesLineItems

Line items

label

Disclosure of subsidiaries [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantInvestmentsInSubsidiariesTable

Table

label

Disclosure of subsidiaries [table]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure

documentation

Schedule disclosing information related to subsidiaries.

ifrs-full

DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory

Text block

label

Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]

IFRS 12.7 Disclosure

documentation

The disclosure of significant judgements and assumptions made in relation to interests in other entities.

ifrs-full

DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory

Text block

label

Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]

IFRS 17.117 Disclosure

documentation

The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory

Text block

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]

IFRS 13.93 d Disclosure

documentation

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems

Line items

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable

Table

label

Disclosure of significant unobservable inputs used in fair value measurement of assets [table]

IFRS 13.93 d Disclosure

documentation

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory

Text block

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]

IFRS 13.93 d Disclosure

documentation

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Classes of entity’s own equity instruments [domain]]

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems

Line items

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable

Table

label

Disclosure of significant unobservable inputs used in fair value measurement of equity [table]

IFRS 13.93 d Disclosure

documentation

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory

Text block

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]

IFRS 13.93 d Disclosure

documentation

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems

Line items

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable

Table

label

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]

IFRS 13.93 d Disclosure

documentation

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.

ifrs-full

DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory

Text block

label

Disclosure of statement that information is not known or reasonably estimable and entity’s progress in assessing exposure to Pillar Two income taxes [text block]

IAS 12.88D Disclosure

documentation

The disclosure of the statement that information about the entity’s exposure to Pillar Two income taxes is not known or reasonably estimable and information about the entity’s progress in assessing its exposure.

ifrs-full

DisclosureOfSubordinatedLiabilitiesExplanatory

Text block

label

Disclosure of subordinated liabilities [text block]

IAS 1.10 e Common practice

documentation

The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]

ifrs-full

DisclosureOfSummarisedFinancialInformationAboutForeignOperationAbstract

label

Disclosure of summarised financial information about foreign operation [abstract]

ifrs-full

DisclosureOfSummarisedFinancialInformationAboutForeignOperationExplanatory

Text block

label

Disclosure of summarised financial information about foreign operation [text block]

Effective 2025-01-01 IAS 21.A20 b Disclosure

documentation

The disclosure of summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency, or when the presentation currency is not exchangeable into a foreign operation’s functional currency.

ifrs-full

DisclosureOfSummarisedFinancialInformationAboutForeignOperationLineItems

Line items

label

Disclosure of summarised financial information about foreign operation [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfSummarisedFinancialInformationAboutForeignOperationTable

Table

label

Disclosure of summarised financial information about foreign operation [table]

Effective 2025-01-01 IAS 21.A20 b Disclosure

documentation

Schedule disclosing summarised financial information about a foreign operation whose functional currency is not exchangeable into the presentation currency.

ifrs-full

DisclosureOfTaxReceivablesAndPayablesExplanatory

Text block

label

Disclosure of tax receivables and payables [text block]

IAS 1.10 e Common practice

documentation

The disclosure of tax receivables and payables.

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract

label

Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory

Text block

label

Disclosure of temporary difference, unused tax losses and unused tax credits [text block]

IAS 12.81 g Disclosure

documentation

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems

Line items

label

Disclosure of temporary difference, unused tax losses and unused tax credits [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable

Table

label

Disclosure of temporary difference, unused tax losses and unused tax credits [table]

IAS 12.81 g Disclosure

documentation

Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract

label

Disclosure of terms and conditions of share-based payment arrangement [abstract]

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory

Text block

label

Disclosure of terms and conditions of share-based payment arrangement [text block]

IFRS 2.45 Disclosure

documentation

The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems

Line items

label

Disclosure of terms and conditions of share-based payment arrangement [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable

Table

label

Disclosure of terms and conditions of share-based payment arrangement [table]

IFRS 2.45 Disclosure

documentation

Schedule disclosing information related to terms and conditions of share-based payment arrangements.

ifrs-full

DisclosureOfTermsAndConditionsOfSupplierFinanceArrangementsExplanatory

Text block

label

Disclosure of terms and conditions of supplier finance arrangements [text block]

IAS 7.44H a Disclosure

documentation

The disclosure of the terms and conditions of supplier finance arrangements (for example, extended payment terms and security or guarantees provided).

ifrs-full

DisclosureOfTradeAndOtherPayablesExplanatory

Text block

label

Disclosure of trade and other payables [text block]

IAS 1.10 e Common practice

documentation

The disclosure of trade and other payables. [Refer: Trade and other payables]

ifrs-full

DisclosureOfTradeAndOtherReceivablesExplanatory

Text block

label

Disclosure of trade and other receivables [text block]

IAS 1.10 e Common practice

documentation

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

ifrs-full

DisclosureOfTradingIncomeExpenseExplanatory

Text block

label

Disclosure of trading income (expense) [text block]

IAS 1.10 e Common practice

documentation

The disclosure of trading income (expense). [Refer: Trading income (expense)]

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract

label

Disclosure of transaction price allocated to remaining performance obligations [abstract]

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory

Text block

label

Disclosure of transaction price allocated to remaining performance obligations [text block]

IFRS 15.120 b (i) Disclosure

documentation

The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems

Line items

label

Disclosure of transaction price allocated to remaining performance obligations [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable

Table

label

Disclosure of transaction price allocated to remaining performance obligations [table]

IFRS 15.120 b (i) Disclosure

documentation

Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesAbstract

label

Disclosure of transactions between related parties [abstract]

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

Text block

label

Disclosure of transactions between related parties [text block]

IAS 24.18 Disclosure

documentation

The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesLineItems

Line items

label

Disclosure of transactions between related parties [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionsBetweenRelatedPartiesTable

Table

label

Disclosure of transactions between related parties [table]

IAS 24.19 Disclosure

documentation

Schedule disclosing information related to transactions between related parties.

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory

Text block

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]

IFRS 3.B64 l Disclosure

documentation

The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems

Line items

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable

Table

label

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]

IFRS 3.B64 l Disclosure

documentation

Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.

ifrs-full

DisclosureOfTransfersOfFinancialAssetsExplanatory

Text block

label

Disclosure of transfers of financial assets [text block]

IFRS 7 – Transfers of financial assets Disclosure

documentation

The disclosure of transfers of financial assets. [Refer: Financial assets]

ifrs-full

DisclosureOfTreasurySharesExplanatory

Text block

label

Disclosure of treasury shares [text block]

IAS 1.10 e Common practice

documentation

The disclosure of treasury shares. [Refer: Treasury shares]

ifrs-full

DisclosureOfTypeAndEffectOfNoncashChangesToFinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsExplanatory

Text block

label

Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements [text block]

IAS 7.44H c Disclosure

documentation

The disclosure of the type and effect of non-cash changes in the carrying amounts of financial liabilities that are part of supplier finance arrangements.

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesAbstract

label

Disclosure of unconsolidated structured entities [abstract]

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesExplanatory

Text block

label

Disclosure of unconsolidated structured entities [text block]

IFRS 12.B4 e Disclosure

documentation

The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]]

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesLineItems

Line items

label

Disclosure of unconsolidated structured entities [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfUnconsolidatedStructuredEntitiesTable

Table

label

Disclosure of unconsolidated structured entities [table]

IFRS 12.B4 e Disclosure

documentation

Schedule disclosing information related to unconsolidated structured entities.

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyAbstract

label

Disclosure of voluntary change in accounting policy [abstract]

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyLineItems

Line items

label

Disclosure of voluntary change in accounting policy [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyTable

Table

label

Disclosure of voluntary change in accounting policy [table]

IAS 8.29 Disclosure

documentation

Schedule disclosing information related to a voluntary change in accounting policy.

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory

Text block

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]

IFRS 17.120 Disclosure

documentation

The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems

Line items

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable

Table

label

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]

IFRS 17.120 Disclosure

documentation

Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.

ifrs-full

DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions

Text

label

Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions

IAS 24.23 Disclosure

documentation

The disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated.

ifrs-full

DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements

Text

label

Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

IFRS 7.18 c Disclosure

documentation

The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

DiscontinuedOperationsMember

Member

label

Discontinued operations [member]

IFRS 5 – Presentation and disclosure Disclosure

documentation

This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Total for all subsidiaries [member]]

ifrs-full

DiscountedCashFlowMember

Member

label

Discounted cash flow [member]

IFRS 13.B11 a Example, IFRS 13.IE63 Example

documentation

This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]

ifrs-full

DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease

Monetary, instant, debit

label

Discounted unguaranteed residual value of assets subject to finance lease

IFRS 16.94 Disclosure

documentation

The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

DiscountRateMeasurementInputMember

Member

label

Discount rate, measurement input [member]

IFRS 13.93 d Common practice

documentation

This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.

ifrs-full

DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal

Percent

label

Discount rate used in current measurement of fair value less costs of disposal

IAS 36.130 f (iii) Disclosure

documentation

The discount rate used in the current measurement of fair value less costs of disposal.

ifrs-full

DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal

Percent

label

Discount rate used in previous measurement of fair value less costs of disposal

IAS 36.130 f (iii) Disclosure

documentation

The discount rate used in the previous measurement of fair value less costs of disposal.

ifrs-full

DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

Percent

label

Discount rate used to reflect time value of money, regulatory deferral account balances

IFRS 14.33 b Disclosure

documentation

The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements

Text

label

Discussion of impact that initial application of new IFRS is expected to have on financial statements

IAS 8.31 e (i) Example

documentation

The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.

ifrs-full

DisposalGroupsClassifiedAsHeldForSaleMember

Member

label

Disposal groups classified as held for sale [member]

IFRS 5 – Presentation and disclosure Disclosure, IFRS 5.38 Common practice

documentation

This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.

ifrs-full

DisposalOfMajorSubsidiaryMember

Member

label

Disposal of major subsidiary [member]

IAS 10.22 a Example

documentation

This member stands for the disposal of a major subsidiary. [Refer: Total for all subsidiaries [member]]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwill

(Monetary), duration, credit

label

Disposals and retirements, intangible assets and goodwill

IAS 38.118 e Common practice

negatedTotalLabel

Total disposals and retirements, intangible assets and goodwill

documentation

The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract

label

Disposals and retirements, intangible assets and goodwill [abstract]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill

(Monetary), duration, credit

label

Disposals and retirements, intangible assets other than goodwill

IAS 38.118 e Common practice

negatedTotalLabel

Total disposals and retirements, intangible assets other than goodwill

documentation

The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract

label

Disposals and retirements, intangible assets other than goodwill [abstract]

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipment

(Monetary), duration, credit

label

Disposals and retirements, property, plant and equipment

IAS 16.73 e Common practice

negatedTotalLabel

Total disposals and retirements, property, plant and equipment

documentation

The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract

label

Disposals and retirements, property, plant and equipment [abstract]

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration, credit

label

Disposals and retirements, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedTotalLabel

Total disposals and retirements, property, plant and equipment including right-of-use assets

documentation

The decrease in property, plant and equipment including right-of-use assets resulting from disposals and retirements. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

label

Disposals and retirements, property, plant and equipment, including right-of-use assets [abstract]

ifrs-full

DisposalsAndRetirementsRightofuseAssets

(Monetary), duration, credit

label

Disposals and retirements, right-of-use assets

IAS 16.73 e Common practice

negatedTotalLabel

Total disposals and retirements, right-of-use assets

documentation

The decrease in right-of-use assets resulting from disposals and retirements. [Refer: Right-of-use assets]

ifrs-full

DisposalsAndRetirementsRightofuseAssetsAbstract

label

Disposals and retirements, right-of-use assets [abstract]

ifrs-full

DisposalsBiologicalAssets

(Monetary), duration, credit

label

Disposals, biological assets

IAS 41.50 c Disclosure

negatedLabel

Disposals, biological assets

documentation

The decrease in biological assets resulting from disposals. [Refer: Biological assets]

ifrs-full

DisposalsIntangibleAssetsAndGoodwill

(Monetary), duration, credit

label

Disposals, intangible assets and goodwill

IAS 38.118 e (ii) Common practice

negatedLabel

Disposals, intangible assets and goodwill

documentation

The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]

ifrs-full

DisposalsIntangibleAssetsOtherThanGoodwill

(Monetary), duration, credit

label

Disposals, intangible assets other than goodwill

IAS 38.118 e (ii) Disclosure

negatedLabel

Disposals, intangible assets other than goodwill

documentation

The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]

ifrs-full

DisposalsInvestmentProperty

(Monetary), duration, credit

label

Disposals, investment property

IAS 40.76 c Disclosure, IAS 40.79 d (iii) Disclosure

negatedLabel

Disposals, investment property

documentation

The decrease in investment property resulting from disposals. [Refer: Investment property]

ifrs-full

DisposalsPropertyPlantAndEquipment

(Monetary), duration, credit

label

Disposals, property, plant and equipment

IAS 16.73 e (ii) Disclosure

negatedLabel

Disposals, property, plant and equipment

documentation

The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]

ifrs-full

DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration, credit

label

Disposals, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Disposals, property, plant and equipment including right-of-use assets

documentation

The decrease in property, plant and equipment including right-of-use assets resulting from disposals. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

DisposalsRightofuseAssets

(Monetary), duration, credit

label

Disposals, right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Disposals, right-of-use assets

documentation

The decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets]

ifrs-full

DistributionAndAdministrativeExpense

Monetary, duration, debit

label

Distribution and administrative expense

IAS 1.85 Common practice

documentation

The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]

ifrs-full

DistributionCosts

(Monetary), duration, debit

label

Distribution costs

IAS 1.103 Example, IAS 1.99 Disclosure

negatedLabel

Distribution costs

documentation

The amount of costs relating to the distribution of goods and services.

ifrs-full

DividendPayables

Monetary, instant, credit

label

Dividend payables

IAS 1.55 Common practice

documentation

The amount of dividends that the company has declared but not yet paid.

ifrs-full

DividendsClassifiedAsExpense

Monetary, duration, debit

label

Dividends classified as expense

IAS 32.40 Example

documentation

The amount of dividends classified as an expense.

ifrs-full

DividendsPaid

(Monetary), duration, debit

label

Dividends recognised as distributions to owners

IAS 1.107 Disclosure

negatedLabel

Dividends recognised as distributions to owners

documentation

The amount of dividends recognised as distributions to owners.

ifrs-full

DividendsPaidClassifiedAsFinancingActivities

(Monetary), duration, credit

label

Dividends paid, classified as financing activities

IAS 7.31 Disclosure

negatedTerseLabel

Dividends paid

documentation

The cash outflow for dividends paid by the entity, classified as financing activities.

ifrs-full

DividendsPaidClassifiedAsOperatingActivities

(Monetary), duration, credit

label

Dividends paid, classified as operating activities

IAS 7.31 Disclosure

negatedTerseLabel

Dividends paid

documentation

The cash outflow for dividends paid by the entity, classified as operating activities.

ifrs-full

DividendsPaidOrdinaryShares

Monetary, duration, debit

label

Dividends paid, ordinary shares

IAS 34.16A f Disclosure

documentation

The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

DividendsPaidOrdinarySharesPerShare

Per share

label

Dividends paid, ordinary shares per share

IAS 34.16A f Disclosure

documentation

The amount of dividends paid per ordinary share.

ifrs-full

DividendsPaidOtherShares

Monetary, duration, debit

label

Dividends paid, other shares

IAS 34.16A f Disclosure

documentation

The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

DividendsPaidOtherSharesPerShare

Per share

label

Dividends paid, other shares per share

IAS 34.16A f Disclosure

documentation

The amount of dividends paid per other share.

ifrs-full

DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities

Monetary, duration, credit

label

Dividends paid to equity holders of parent, classified as financing activities

IAS 7.17 Common practice

documentation

The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.

ifrs-full

DividendsPaidToNoncontrollingInterests

Monetary, duration, credit

label

Dividends paid to non-controlling interests

IFRS 12.B10 a Disclosure

documentation

The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities

Monetary, duration, credit

label

Dividends paid to non-controlling interests, classified as financing activities

IAS 7.17 Common practice

documentation

The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]

ifrs-full

DividendsPayable

Monetary, instant, credit

label

Dividends payable, non-cash assets distributions

IFRIC 17.16 a Disclosure

documentation

The amount of dividends payable by means of the distribution of non-cash assets to owners.

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

Monetary, duration

label

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

IAS 10.13 Disclosure, IAS 1.137 a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare

Per share

label

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share

IAS 1.137 a Disclosure

documentation

The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.

ifrs-full

DividendsReceived

Monetary, duration, debit

label

Dividends received

IFRS 12.B12 a Disclosure

documentation

The amount of dividends received.

ifrs-full

DividendsReceivedClassifiedAsInvestingActivities

Monetary, duration, debit

label

Dividends received, classified as investing activities

IAS 7.31 Disclosure

terseLabel

Dividends received

documentation

The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]

ifrs-full

DividendsReceivedClassifiedAsOperatingActivities

Monetary, duration, debit

label

Dividends received, classified as operating activities

IAS 7.31 Disclosure

terseLabel

Dividends received

documentation

The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]

ifrs-full

DividendsReceivedFromAssociatesClassifiedAsInvestingActivities

Monetary, duration, debit

label

Dividends received from associates, classified as investing activities

IAS 7.16 Common practice

documentation

The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Total for all associates [member]; Dividends received]

ifrs-full

DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities

Monetary, duration, debit

label

Dividends received from investments accounted for using equity method, classified as investing activities

IAS 7.16 Common practice

documentation

The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]

ifrs-full

DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities

Monetary, duration, debit

label

Dividends received from joint ventures, classified as investing activities

IAS 7.16 Common practice

documentation

The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Total for all joint ventures [member]; Dividends received]

ifrs-full

DividendsRecognisedAsDistributionsToNoncontrollingInterests

Monetary, duration, debit

label

Dividends recognised as distributions to non-controlling interests

IAS 1.106 d Common practice

documentation

The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParent

Monetary, duration, debit

label

Dividends recognised as distributions to owners of parent

IAS 1.106 d Common practice

documentation

The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear

Monetary, duration, debit

label

Dividends recognised as distributions to owners of parent, relating to current year

IAS 1.106 d Common practice

documentation

The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears

Monetary, duration, debit

label

Dividends recognised as distributions to owners of parent, relating to prior years

IAS 1.106 d Common practice

documentation

The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]

ifrs-full

DividendsRecognisedAsDistributionsToOwnersPerShare

Per share

label

Dividends recognised as distributions to owners per share

IAS 1.107 Disclosure

documentation

The amount, per share, of dividends recognised as distributions to owners.

ifrs-full

DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod

Monetary, duration, credit

label

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period

IFRS 7.11A d Disclosure

documentation

The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod

Monetary, duration, credit

label

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period

IFRS 7.11A d Disclosure

documentation

The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

DomicileOfEntity

Text

label

Domicile of entity

IAS 1.138 a Disclosure

documentation

The country of domicile of the entity. [Refer: Country of domicile [member]]

ifrs-full

DonationsAndSubsidiesExpense

Monetary, duration, debit

label

Donations and subsidies expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from donations and subsidies.

ifrs-full

EarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract

label

Earnings (loss) per instrument, participating equity instruments other than ordinary shares [abstract]

ifrs-full

EarningsPerShareAbstract

label

Earnings per share [abstract]

ifrs-full

EarningsPerShareExplanatory

Text block

label

Earnings per share [text block]

IAS 33.66 Disclosure

documentation

The disclosure of earnings per share.

ifrs-full

EarningsPerShareLineItems

Line items

label

Earnings per share [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

EarningsPerShareTable

Table

label

Earnings per share [table]

IAS 33.66 Disclosure

documentation

Schedule disclosing information related to earnings per share.

ifrs-full

EffectiveDateOfRevaluationRightofuseAssets

Text

label

Effective date of revaluation, right-of-use assets

IFRS 16.57 Disclosure

documentation

The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]

ifrs-full

EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill

Text

label

Effective dates of revaluation, intangible assets other than goodwill

IAS 38.124 a (i) Disclosure

documentation

The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]

ifrs-full

EffectiveDatesOfRevaluationPropertyPlantAndEquipment

Text

label

Effective dates of revaluation, property, plant and equipment

IAS 16.77 a Disclosure

documentation

The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

ifrs-full

EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9

Percent

label

Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9

IFRS 7.42N a Disclosure

documentation

The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9

Percent

label

Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9

IFRS 7.42N a Disclosure

documentation

The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

Percent

label

Effective interest rate of financial assets reclassified out of available-for-sale financial assets

Expired 2023-01-01 IFRS 7.12A f Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]

ifrs-full

EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

Percent

label

Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss

Expired 2023-01-01 IFRS 7.12A f Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis

Axis

label

Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]

IFRS 17.113 b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember

Member

label

Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]

IFRS 17.113 b Disclosure

documentation

This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

ifrs-full

EffectOfAssetCeilingMember

Member

label

Effect of asset ceiling [member]

IAS 19.140 a (iii) Disclosure

documentation

This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [domain]]

ifrs-full

EffectOfExchangeRateChangesOnCashAndCashEquivalents

Monetary, duration, debit

label

Effect of exchange rate changes on cash and cash equivalents

IAS 7.25 Disclosure, IAS 7.28 Disclosure

documentation

The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]

ifrs-full

EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract

label

Effect of exchange rate changes on cash and cash equivalents [abstract]

ifrs-full

EffectOfTransitionToIFRSsMember

Member

label

Effect of transition to IFRSs [member]

IFRS 1.24 Disclosure

documentation

This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures

Monetary, duration, credit

label

Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features

IFRS 17.112 Disclosure

documentation

The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

EightYearsBeforeReportingYearMember

Member

label

Eight years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended eight years before the end of the reporting year.

ifrs-full

ElectricityDistributionMember

Member

label

Electricity distribution [member]

IFRS 14.33 Example, IFRS 14.IE2 Example

documentation

This member stands for an entity’s activity related to distribution of electricity.

ifrs-full

EliminationOfIntersegmentAmountsMember

Member

label

Elimination of intersegment amounts [member]

IFRS 8.28 Example, IFRS 8.IG4 Example

documentation

This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements.

ifrs-full

EmployeeBenefitsExpense

(Monetary), duration, debit

label

Employee benefits expense

IAS 1.102 Example, IAS 1.104 Disclosure, IAS 1.99 Disclosure

negatedLabel

Employee benefits expense

totalLabel

Total employee benefits expense

commentaryGuidance

Use this line item to tag employee benefits expenses including expenses from share-based payment transactions with employees (or when expenses from share-based payment transactions with employees are zero). Do NOT use this line item to tag employee benefits expenses excluding expenses from share-based payment transactions with employees.

documentation

The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

ifrs-full

EmployeeContributions

Monetary, duration, credit

label

Employee contributions

IAS 26.35 b (ii) Disclosure

documentation

The amount of employee contributions to retirement benefit plans.

ifrs-full

EmployerContributions

Monetary, duration, credit

label

Employer contributions

IAS 26.35 b (i) Disclosure

documentation

The amount of employer contributions to retirement benefit plans.

ifrs-full

EnergyExpense

Monetary, duration, debit

label

Energy expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from the consumption of energy.

ifrs-full

EnergyTransmissionCharges

Monetary, duration, debit

label

Energy transmission charges

IAS 1.112 c Common practice

documentation

The amount of charges related to transmission of energy.

ifrs-full

EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember

Member

label

Entering into significant commitments or contingent liabilities [member]

IAS 10.22 i Example

documentation

This member stands for entering into significant commitments or contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

EntityAppliedFairValueModelOrCostModelToMeasureInvestmentProperty

List

label

Entity applied fair value model or cost model to measure investment property

IAS 40.75 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates whether the entity applied the fair value model or the cost model to measure investment property.

ifrs-full

EntityAppliesExemptionInIAS2425

True/False

label

Entity applies exemption in IAS 24.25

IAS 24.26 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity applies the exemption in paragraph 25 of IAS 24.

ifrs-full

EntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts

True/False

label

Entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts

IFRS 17.126 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17.

ifrs-full

EntityCompliedWithAnyExternallyImposedCapitalRequirements

True/False

label

Entity complied with any externally imposed capital requirements

IAS 1.135 d Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity complied with externally imposed capital requirements to which it is subject.

ifrs-full

EntityDisposedInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel

True/False

label

Entity disposed investment property carried at cost or in accordance with IFRS 16 within fair value model

IAS 40.78 d (i) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity has disposed of investment property not carried at fair value when the entity measures investment property using the cost model in IAS 16 or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis.

ifrs-full

EntityHasNotPreparedFinancialStatementsOnGoingConcernBasis

True/False

label

Entity has not prepared financial statements on going concern basis

IAS 1.25 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity has not prepared financial statements on a going concern basis. Use true if the financial statements are not prepared on a going concern basis. Use false if explicitly reporting that the statements are on a going concern basis.

ifrs-full

EntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach

True/False

label

Entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach

IFRS 17.97 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17.

ifrs-full

EntityMayHaveDifficultyComplyingWithCovenantsRelatedToNoncurrentLiabilities

True/False

label

Entity may have difficulty complying with covenants related to non-current liabilities

IAS 1.76ZA b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity may have difficulty complying with the covenants related to a non-current liability.

ifrs-full

EntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod

True/False

label

Entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period

IFRS 17.123 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.

ifrs-full

EntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue

True/False

label

Entity’s owners or others have power to amend financial statements after issue

IAS 10.17 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity’s owners or others have the power to amend financial statements after issue.

ifrs-full

Equity

Monetary, instant, credit

label

Equity

IAS 1.55 Disclosure, IAS 1.78 e Disclosure, IFRS 1.24 a Disclosure, IFRS 1.32 a (i) Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure

periodEndLabel

Equity at end of period

periodStartLabel

Equity at beginning of period

totalLabel

Total equity

documentation

The amount of residual interest in the assets of the entity after deducting all its liabilities.

ifrs-full

EquityAbstract

label

Equity [abstract]

ifrs-full

EquityAndLiabilities

Monetary, instant, credit

label

Equity and liabilities

IAS 1.55 Disclosure

totalLabel

Total equity and liabilities

documentation

The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]

ifrs-full

EquityAndLiabilitiesAbstract

label

Equity and liabilities [abstract]

ifrs-full

EquityAttributableToOwnersOfParent

Monetary, instant, credit

label

Equity attributable to owners of parent

IAS 1.54 r Disclosure

totalLabel

Total equity attributable to owners of parent

documentation

The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.

ifrs-full

EquityAttributableToOwnersOfParentMember

Member

label

Equity attributable to owners of parent [member]

IAS 1.106 Disclosure

documentation

This member stands for equity attributable to the owners of the parent.

ifrs-full

EquityInstrumentsAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Equity instruments, amount contributed to fair value of plan assets

IAS 19.142 b Example

documentation

The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

EquityInstrumentsHeld

Monetary, instant, debit

label

Equity instruments held

IAS 1.55 Common practice

documentation

The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.

ifrs-full

EquityInstrumentsHeldAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Equity instruments held at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

EquityInstrumentsHeldAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Monetary, instant, debit

label

Equity instruments held at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1.55 Common practice

documentation

The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities, mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Equity instruments held; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]

ifrs-full

EquityInstrumentsPercentageContributedToFairValueOfPlanAssets

Percent

label

Equity instruments, percentage contributed to fair value of plan assets

IAS 19.142 b Common practice

documentation

The percentage equity instruments contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Equity instruments, amount contributed to fair value of plan assets]

ifrs-full

EquityInterestsOfAcquirer

Monetary, instant, credit

label

Equity interests of acquirer

IFRS 3.B64 f (iv) Disclosure

documentation

The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

EquityInvestmentsMember

Member

label

Equity investments [member]

IFRS 7.6 Example, IFRS 7.IG40B Example

documentation

This member stands for investments in equity instruments.

ifrs-full

EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances

Monetary, instant, credit

label

Equity, liabilities and regulatory deferral account credit balances

IFRS 14.21 Disclosure

documentation

The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]

ifrs-full

EquityMethodMember

Member

label

Equity method [member]

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure, IFRS 12.21 b (i) Disclosure

documentation

This member stands for the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive income.

ifrs-full

EquityPriceRiskMember

Member

label

Equity price risk [member]

IFRS 7.40 a Example, IFRS 7.IG32 Example

documentation

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Classes of financial instruments [domain]]

ifrs-full

EquityReclassifiedIntoFinancialLiabilities

Monetary, duration

label

Equity reclassified into financial liabilities

IAS 1.80A Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]

ifrs-full

EquitySettlementMember

Member

label

Equity settlement [member]

IFRS 2.45 a Disclosure

documentation

This member stands for the equity settlement method for a share-based payment transaction. An equity-settled share-based payment is one in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options), or (b) receives goods or services but has no obligation to settle the transaction with the supplier.

ifrs-full

EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

Monetary, duration, debit

label

Estimated cash flows of financial assets reclassified out of available-for-sale financial assets

Expired 2023-01-01 IFRS 7.12A f Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss

Expired 2023-01-01 IFRS 7.12A f Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

Monetary, instant, credit

label

Estimated financial effect, contingent liabilities in business combination

IFRS 3.B64 j (i) Disclosure

documentation

The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

EstimatedFinancialEffectOfContingentAssets

Monetary, instant, debit

label

Estimated financial effect of contingent assets

IAS 37.89 Disclosure

documentation

The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.

ifrs-full

EstimatedFinancialEffectOfContingentLiabilities

Monetary, instant, credit

label

Estimated financial effect of contingent liabilities

IAS 37.86 a Disclosure

documentation

The amount of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan

Monetary, duration, credit

label

Estimate of benefit payments expected to be paid from defined benefit plan

IAS 19.147 c Example

documentation

The estimate of the amounts expected to be paid from defined benefit plan in future. [Refer: Defined benefit plans [domain]; Maturity [axis]]

ifrs-full

EstimateOfContributionsExpectedToBePaidToPlan

Monetary, duration, credit

label

Estimate of contributions expected to be paid to plan for next annual reporting period

IAS 19.147 b Disclosure, IAS 19.148 d (iii) Disclosure

documentation

The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [domain]]

ifrs-full

EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, credit

label

Estimate of undiscounted claims that arise from contracts within scope of IFRS 17

IFRS 17.130 Disclosure

documentation

The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.

ifrs-full

EstimatesOfPresentValueOfFutureCashFlowsMember

Member

label

Estimates of present value of future cash flows [member]

IFRS 17.100 c (i) Disclosure, IFRS 17.101 a Disclosure

documentation

This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [domain]]

ifrs-full

EstimatesOfPresentValueOfFutureCashInflowsMember

Member

label

Estimates of present value of future cash inflows [member]

IFRS 17.107 b Disclosure

documentation

This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [domain]]

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities

Monetary, instant, credit

label

Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities

IFRS 17.132 b (ii) Disclosure

documentation

The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsMember

Member

label

Estimates of present value of future cash outflows [member]

IFRS 17.107 a Disclosure

documentation

This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [domain]]

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember

Member

label

Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]

IFRS 17.107 a Disclosure

documentation

This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]

ifrs-full

EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember

Member

label

Estimates of present value of insurance acquisition cash flows [member]

IFRS 17.107 a Disclosure

documentation

This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.

ifrs-full

EstimatingAmountOfChangeInAccountingEstimateIsImpracticable

True/False

label

Estimating amount of change in accounting estimate is impracticable

IAS 8.40 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.

ifrs-full

EventsOfReclassificationOfFinancialAssetsAxis

Axis

label

Events of reclassification of financial assets [axis]

IFRS 7.12B Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

EventsOfReclassificationOfFinancialAssetsDomain

Domain [default]

label

Events of reclassification of financial assets [domain]

IFRS 7.12B Disclosure

documentation

This member stands for the events of reclassification of financial assets. It also represents the standard value for the “Events of reclassification of financial assets” axis if no other member is used. [Refer: Financial assets]

ifrs-full

ExchangeDifferencesOnTranslationAbstract

label

Exchange differences on translation [abstract]

ifrs-full

ExciseTaxPayables

Monetary, instant, credit

label

Excise tax payables

IAS 1.78 Common practice

documentation

The amount of payables related to excise tax.

ifrs-full

ExemptionFromConsolidationHasBeenUsed

True/False

label

Exemption from consolidation has been used

IAS 27.16 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether exemption from consolidation has been used.

ifrs-full

ExercisePriceOfOutstandingShareOptions2019

Per share

label

Exercise price of outstanding share options

IFRS 2.45 d Disclosure

documentation

The exercise price of outstanding share options.

ifrs-full

ExercisePriceShareOptionsGranted2019

Per share

label

Exercise price, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The exercise price of share options granted.

ifrs-full

ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments

Monetary, duration, credit

label

Expected cash outflow on redemption or repurchase of puttable financial instruments

IAS 1.136A c Disclosure

documentation

The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Classes of financial instruments [domain]]

ifrs-full

ExpectedCreditLossesCollectivelyAssessedMember

Member

label

Expected credit losses collectively assessed [member]

IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example

documentation

This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [domain]]

ifrs-full

ExpectedCreditLossesIndividuallyAssessedMember

Member

label

Expected credit losses individually assessed [member]

IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example

documentation

This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [domain]]

ifrs-full

ExpectedCreditLossRate

Percent

label

Expected credit loss rate

IFRS 7.35N Example, IFRS 7.IG20D Example

documentation

The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.

ifrs-full

ExpectedDividendAsPercentageShareOptionsGranted

Percent

label

Expected dividend as percentage, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The percentage of an expected dividend used to calculate the fair value of share options granted.

ifrs-full

ExpectedDividendShareOptionsGranted

Monetary, duration

label

Expected dividend, share options granted

IFRS 2.47 a (i) Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of an expected dividend used to calculate the fair value of share options granted.

ifrs-full

ExpectedReimbursementContingentLiabilitiesInBusinessCombination

Monetary, instant, debit

label

Expected reimbursement, contingent liabilities in business combination

IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

ExpectedReimbursementOtherProvisions

Monetary, instant, debit

label

Expected reimbursement, other provisions

IAS 37.85 c Disclosure

documentation

The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]

ifrs-full

ExpenseArisingFromExplorationForAndEvaluationOfMineralResources

Monetary, duration, debit

label

Expense arising from exploration for and evaluation of mineral resources

IFRS 6.24 b Disclosure

documentation

The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

ifrs-full

ExpenseByNature

Monetary, duration, debit

label

Expenses, by nature

IAS 1.99 Disclosure

totalLabel

Total expenses, by nature

documentation

The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.

ifrs-full

ExpenseByNatureAbstract

label

Expenses by nature [abstract]

ifrs-full

ExpenseDueToUnwindingOfDiscountOnProvisions

Monetary, duration, debit

label

Expense arising from passage of time on other provisions

IAS 1.112 c Common practice

documentation

The amount of expense recognised due to the unwinding of the discount on provisions other than provisions for employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions]

ifrs-full

ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

Monetary, duration, debit

label

Expense from cash-settled share-based payment transactions

IAS 1.112 c Common practice

documentation

The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets

Monetary, duration, debit

label

Expense from continuing involvement in derecognised financial assets

IFRS 7.42G b Disclosure

documentation

The amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]

ifrs-full

ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised

Monetary, instant, debit

label

Expense from continuing involvement in derecognised financial assets cumulatively recognised

IFRS 7.42G b Disclosure

documentation

The amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]

ifrs-full

ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

Monetary, duration, debit

label

Expense from equity-settled share-based payment transactions

IFRS 2.51 a Disclosure

documentation

The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsAlternativeAbstract

label

Expense from share-based payment transactions, alternative [abstract]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

Monetary, duration, debit

label

Expense from share-based payment transactions

IFRS 2.51 a Disclosure

totalLabel

Total expense from share-based payment transactions

documentation

The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.

ifrs-full

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract

label

Expense from share-based payment transactions [abstract]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsWithEmployees

Monetary, duration, debit

label

Expense from share-based payment transactions with employees

IAS 1.112 c Common practice

documentation

The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees

Monetary, duration, debit

label

Expense from share-based payment transactions with parties other than employees

IAS 1.112 c Common practice

documentation

The amount of expense from share-based payment transactions with parties other than employees. [Refer: Expense from share-based payment transactions]

ifrs-full

ExpenseOfRestructuringActivities

Monetary, duration, debit

label

Expense of restructuring activities

IAS 1.98 b Disclosure

documentation

The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations.

ifrs-full

ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

Monetary, duration, debit

label

Expense recognised during period for bad and doubtful debts for related party transaction

IAS 24.18 d Disclosure

documentation

The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Total for all related parties [member]]

ifrs-full

ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed

Monetary, duration, debit

label

Expense relating to leases of low-value assets for which recognition exemption has been used

IFRS 16.53 d Disclosure

documentation

The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.

ifrs-full

ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

Monetary, duration, debit

label

Expense relating to short-term leases for which recognition exemption has been used

IFRS 16.53 c Disclosure

documentation

The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

ifrs-full

ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities

Monetary, duration, debit

label

Expense relating to variable lease payments not included in measurement of lease liabilities

IFRS 16.53 e Disclosure

documentation

The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]

ifrs-full

ExpensesFromAllocationOfPremiumsPaidToReinsurer

(Monetary), duration, debit

label

Expenses from allocation of premiums paid to reinsurer

IFRS 17.86 Disclosure

negatedLabel

Expenses from allocation of premiums paid to reinsurer

documentation

The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]

ifrs-full

ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

Monetary, duration, debit

label

Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

ExplanationHowServiceConcessionArrangementHasBeenClassified

Text

label

Explanation of how service concession arrangement has been classified

SIC 29.6 e Disclosure

documentation

The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [domain]]

ifrs-full

ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements

Text block

label

Description of accounting policies and methods of computation followed in interim financial statements [text block]

IAS 34.16A a Disclosure

documentation

The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.

ifrs-full

ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation

Text

label

Explanation of adjustments that would be necessary to achieve fair presentation

IAS 1.23 b Disclosure

documentation

The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.

ifrs-full

ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase

Text

label

Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised

IFRS 3.B64 n (i) Disclosure

documentation

The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]

ifrs-full

ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration

Text

label

Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration

IFRS 3.B67 b (ii) Disclosure

documentation

The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration

Text

label

Explanation of any changes in recognised amounts of contingent consideration

IFRS 3.B67 b (i) Disclosure

documentation

The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue

Text

label

Explanation of assets acquired by way of government grant and initially recognised at fair value

IAS 38.122 c (iii) Disclosure

documentation

The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]

ifrs-full

ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments

Text

label

Explanation of sources of estimation uncertainty with significant risk of causing material adjustment

IAS 1.125 Disclosure, IFRIC 14.10 Disclosure

documentation

The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.

ifrs-full

ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

Text

label

Explanation of basis of preparation of unadjusted comparative information

IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure

documentation

The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.

ifrs-full

ExplanationOfBodyOfAuthorisation

Text

label

Explanation of body of authorisation

IAS 10.17 Disclosure

documentation

The explanation of who authorised the financial statements for issue.

ifrs-full

ExplanationOfChangeInBusinessModelForManagingFinancialAssets

Text

label

Explanation of change in business model for managing financial assets

IFRS 7.12B b Disclosure

documentation

The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]

ifrs-full

ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

Text

label

Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period

IAS 1.51 a Disclosure

documentation

The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.

ifrs-full

ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod

Text

label

Explanation of changes in applicable tax rates to previous accounting period

IAS 12.81 d Disclosure

documentation

The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.

ifrs-full

ExplanationOfChangesInDescriptionOfRetirementBenefitPlan

Text

label

Explanation of changes in description of retirement benefit plan

IAS 26.36 g Disclosure

documentation

The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.

ifrs-full

ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements

Text

label

Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements

IAS 40.75 h Disclosure

documentation

The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]

ifrs-full

ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory

Text block

label

Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]

IFRS 7.35F Disclosure

documentation

The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.

ifrs-full

ExplanationOfDepartureFromIFRS

Text

label

Explanation of departure from IFRS

IAS 1.20 b Disclosure, IAS 1.20 c Disclosure

documentation

The explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]

ifrs-full

ExplanationOfDetailsOfAnyInvestmentInEmployer

Text

label

Explanation of details of any investment in employer

IAS 26.35 a (iv) Disclosure

documentation

The explanation of the details of any investment in the employer that a retirement benefit plan has.

ifrs-full

ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction

Text

label

Explanation of details of guarantees given or received of outstanding balances for related party transaction

IAS 24.18 b (ii) Disclosure

documentation

The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]

ifrs-full

ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity

Text

label

Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security

IAS 26.35 a (iii) Disclosure

documentation

The explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security.

ifrs-full

ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory

Text block

label

Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]

IFRS 16.C12 b Disclosure

documentation

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

ifrs-full

ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived

Text

label

Explanation of direct measurement of fair value of goods or services received

IFRS 2.48 Disclosure

documentation

The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services).

ifrs-full

ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel

Text

label

Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model

IAS 40.78 d (i) Disclosure

documentation

The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-full

ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable

Text

label

Explanation of effect of change for biological asset for which fair value becomes reliably measurable

IAS 41.56 c Disclosure

documentation

The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]

ifrs-full

ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod

Text

label

Explanation of effect of changes in composition of entity during interim period

IAS 34.16A i Disclosure

documentation

The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Total for all business combinations [member]; Discontinued operations [member]; Total for all subsidiaries [member]]

ifrs-full

ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod

Text

label

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period

IFRS 5.42 Disclosure

documentation

The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod

Text

label

Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period

IFRS 5.42 Disclosure

documentation

The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]

ifrs-full

ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions

Text block

label

Explanation of effect of share-based payments on entity’s financial position [text block]

IFRS 2.50 Disclosure

documentation

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.

ifrs-full

ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss

Text block

label

Explanation of effect of share-based payments on entity’s profit or loss [text block]

IFRS 2.50 Disclosure

documentation

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).

ifrs-full

ExplanationOfEffectOfTransitionOnReportedCashFlows

Text

label

Explanation of effect of transition on reported cash flows

IFRS 1.23 Disclosure, IFRS 1.25 Disclosure

documentation

The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

ExplanationOfEffectOfTransitionOnReportedFinancialPerformance

Text

label

Explanation of effect of transition on reported financial performance

IFRS 1.23 Disclosure

documentation

The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

ExplanationOfEffectOfTransitionOnReportedFinancialPosition

Text

label

Explanation of effect of transition on reported financial position

IFRS 1.23 Disclosure

documentation

The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]

ifrs-full

ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory

Text block

label

Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]

IFRS 15.117 Disclosure

documentation

The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [domain]; Contract assets; Contract liabilities]

ifrs-full

ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

Text

label

Explanation of estimated financial effect, contingent liabilities in business combination

IFRS 3.B64 j (i) Disclosure

documentation

The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

ExplanationOfEstimatedFinancialEffectOfContingentAssets

Text

label

Explanation of estimated financial effect of contingent assets

IAS 37.89 Disclosure

documentation

The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.

ifrs-full

ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis

Text

label

Explanation of fact and basis for preparation of financial statements when not going concern basis

IAS 1.25 Disclosure

documentation

The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.

ifrs-full

ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl

Text

label

Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control

IFRS 12.16 Disclosure

documentation

The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]

ifrs-full

ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

Text

label

Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss

Expired 2023-01-01 IFRS 7.12A c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]

ifrs-full

ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming

Text

label

Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing

IFRS 5.41 b Disclosure

documentation

The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.

ifrs-full

ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant

Text

label

Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant

IAS 36.135 Disclosure

documentation

The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill]

ifrs-full

ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant

Text

label

Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant

IAS 36.135 Disclosure

documentation

The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Total for all cash-generating units [member]; Intangible assets other than goodwill]

ifrs-full

ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue

Text

label

Explanation of fact that entity’s owners or others have power to amend financial statements after issue

IAS 10.17 Disclosure

documentation

The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.

ifrs-full

ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised

Text

label

Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised

Expired 2023-01-01 IFRS 7.30 e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Classes of financial instruments [domain]]

ifrs-full

ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

Text

label

Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency

IAS 29.39 a Disclosure

documentation

The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.

ifrs-full

ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented

Text

label

Explanation of fact that financial statements for previous periods not presented

IFRS 1.28 Disclosure

documentation

The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.

ifrs-full

ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited

Text

label

Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited

IFRS 3.B64 g (iii) Disclosure

documentation

The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.

ifrs-full

ExplanationOfFactThatSharesHaveNoParValue

Text

label

Explanation of fact that shares have no par value

IAS 1.79 a (iii) Disclosure

documentation

The explanation of the fact that shares have no par value. [Refer: Par value per share]

ifrs-full

ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations

Text

label

Explanation of financial effect of adjustments related to business combinations

IFRS 3.61 Disclosure

documentation

The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Total for all business combinations [member]]

ifrs-full

ExplanationOfFinancialEffectOfContingentLiabilities

Text

label

Explanation of estimated financial effect of contingent liabilities

IAS 37.86 a Disclosure

documentation

The explanation of the estimated financial effect of contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

ExplanationOfFinancialEffectOfDepartureFromIFRS

Text

label

Explanation of financial effect of departure from IFRS

IAS 1.20 d Disclosure

documentation

The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.

ifrs-full

ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

Text block

label

Explanation of financial effect of non-adjusting event after reporting period [text block]

IAS 10.21 b Disclosure

documentation

The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.

ifrs-full

ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

Text

label

Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements

IFRS 3.B67 e Disclosure

documentation

The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Total for all business combinations [member]]

ifrs-full

ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost

Text

label

Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost

IFRS 12.19 b Disclosure

documentation

The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Total for all subsidiaries [member]]

ifrs-full

ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

Text

label

Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship

IFRS 7.23E Disclosure

documentation

The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists

Text

label

Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists

IFRS 1.31C Disclosure

documentation

The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.

ifrs-full

ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate

Text

label

Explanation of how entity determined measurement of insurance contracts at transition date

IFRS 17.115 Disclosure

documentation

The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [domain]]

ifrs-full

ExplanationOfHowRateRegulatorIsRelated

Text

label

Explanation of how rate regulator is related

IFRS 14.30 b Disclosure

documentation

The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]

ifrs-full

ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

Text

label

Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance

IFRS 7.35I Disclosure

documentation

The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.

ifrs-full

ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment

Text

label

Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment

IFRS 15.117 Disclosure

documentation

The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [domain]]

ifrs-full

ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment

Text block

label

Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]

IAS 36.130 d (ii) Disclosure

documentation

The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]

ifrs-full

ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment

Text

label

Explanation of involvement of independent valuer in revaluation, property, plant and equipment

IAS 16.77 b Disclosure

documentation

The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

ifrs-full

ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory

Text block

label

Explanation of initial application of impairment requirements for financial instruments [text block]

IFRS 7.42P Disclosure

documentation

The explanation of the initial application of the impairment requirements for financial instruments.

ifrs-full

ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory

Text block

label

Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]

IFRS 7.35G Disclosure

documentation

The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.

ifrs-full

ExplanationOfInsuranceFinanceIncomeExpenses

Text

label

Explanation of insurance finance income (expenses)

IFRS 17.110 Disclosure

documentation

The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]

ifrs-full

ExplanationOfInterestRevenueReportedNetOfInterestExpense

Text

label

Explanation of interest income reported net of interest expense

IFRS 8.23 Disclosure

documentation

The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]

ifrs-full

ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents

Text

label

Explanation of investing and financing transactions not requiring use of cash or cash equivalents

IAS 7.43 Disclosure

documentation

The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.

ifrs-full

ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets

Text

label

Explanation of involvement of independent valuer in revaluation, right-of-use assets

IFRS 16.57 Disclosure

documentation

The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]

ifrs-full

ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities

Text

label

Explanation of issues, repurchases and repayments of debt and equity securities

IAS 34.16A e Disclosure

documentation

The explanation of the issues, repurchases and repayments of debt and equity securities.

ifrs-full

ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses

Text

label

Explanation of main classes of assets affected by impairment losses or reversals of impairment losses

IAS 36.131 a Disclosure

documentation

The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]

ifrs-full

ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses

Text

label

Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses

IAS 36.130 a Disclosure, IAS 36.131 b Disclosure

documentation

The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]

ifrs-full

ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts

Text

label

Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts

IAS 1.122 Disclosure

documentation

The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

ifrs-full

ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected

Text

label

Explanation of events after interim period that have not been reflected

IAS 34.16A h Disclosure

documentation

The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.

ifrs-full

ExplanationOfMeasurementBasesForFinancialInstrumentsUsedInPreparingFinancialStatementsExplanatory

Text block

label

Explanation of measurement bases for financial instruments used in preparing financial statements [text block]

IFRS 7.21 Example

documentation

The explanation of the measurement basis (or bases) for financial instruments used in preparing the financial statements.

ifrs-full

ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory

Text block

label

Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]

IFRS 17.129 a Disclosure

documentation

The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

ifrs-full

ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss

Text

label

Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss

IFRS 17.118 Disclosure

documentation

The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]

ifrs-full

ExplanationOfModificationsModifiedSharebasedPaymentArrangements

Text

label

Explanation of modifications, modified share-based payment arrangements

IFRS 2.47 c (i) Disclosure

documentation

The explanation of the modifications for share-based payment arrangements. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations

Text

label

Explanation of nature and adjustments to amounts previously presented in discontinued operations

IFRS 5.35 Disclosure

documentation

The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]

ifrs-full

ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears

Text

label

Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years

IAS 34.16A d Disclosure

documentation

The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report.

ifrs-full

ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence

Text

label

Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence

IAS 34.16A c Disclosure

documentation

The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.

ifrs-full

ExplanationOfNatureAndAmountOfSignificantTransactions

Text

label

Explanation of nature and amount of significant transactions

IAS 24.26 b (i) Disclosure

documentation

The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment

Text

label

Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment

SIC 29.6 c (iii) Disclosure

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [domain]; Property, plant and equipment]

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod

Text

label

Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period

SIC 29.6 c (iv) Disclosure

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [domain]]

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices

Text

label

Explanation of nature and extent of obligations to provide or rights to expect provision of services

SIC 29.6 c (ii) Disclosure

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [domain]]

ifrs-full

ExplanationOfNatureAndExtentOfOtherRightsAndObligations

Text

label

Explanation of nature and extent of other rights and obligations

SIC 29.6 c (vi) Disclosure

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [domain]]

ifrs-full

ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions

Text

label

Explanation of nature and extent of renewal and termination options

SIC 29.6 c (v) Disclosure

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [domain]]

ifrs-full

ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets

Text

label

Explanation of nature and extent of rights to use specified assets

SIC 29.6 c (i) Disclosure

documentation

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [domain]]

ifrs-full

ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation

Text

label

Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework

IAS 1.23 a Disclosure

documentation

The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.

ifrs-full

ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive

Text

label

Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported

IFRS 8.32 Disclosure

documentation

The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [domain]; Revenue]

ifrs-full

ExplanationOfNotAppliedNewStandardsOrInterpretations

Text

label

Explanation of new standards or interpretations not applied

IAS 8.30 a Disclosure

documentation

The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.

ifrs-full

ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17

Text

label

Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17

IFRS 17.129 b Disclosure

documentation

The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

ifrs-full

ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows

Text

label

Explanation of period over which management has projected cash flows

IAS 36.134 d (iii) Disclosure, IAS 36.134 e (iii) Disclosure

documentation

The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Total for all cash-generating units [member]]

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilities

Text

label

Explanation of possibility of reimbursement, contingent liabilities

IAS 37.86 c Disclosure

documentation

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination

Text

label

Explanation of possibility of reimbursement, contingent liabilities in business combination

IFRS 3.B64 j (i) Disclosure

documentation

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAsset

Text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset

IAS 37.92 Disclosure

documentation

The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability

Text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability

IAS 37.92 Disclosure

documentation

The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

ExplanationOfReasonForNondisclosureOfInformationRegardingProvision

Text

label

Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision

IAS 37.92 Disclosure

documentation

The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]

ifrs-full

ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments

Text

label

Explanation of reasons for changes in loss allowance for financial instruments

IFRS 7.B8D Example

documentation

The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.

ifrs-full

ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15

Text

label

Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15

IFRS 15.C8 b Disclosure

documentation

The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.

ifrs-full

ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs

Text

label

Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs

IFRS 1.23B Disclosure

documentation

The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.

ifrs-full

ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

Text

label

Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors

IAS 8.49 d Disclosure

documentation

The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.

ifrs-full

ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy

Text

label

Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy

IAS 8.28 h Disclosure, IAS 8.29 e Disclosure

documentation

The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.

ifrs-full

ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts

Text

label

Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts

IFRS 17.132 c Disclosure

documentation

The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related portfolios of contracts.

ifrs-full

ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets

Text

label

Explanation of relationship between insurance finance income (expenses) and investment return on assets

IFRS 17.110 Disclosure

documentation

The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]

ifrs-full

ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld

Text

label

Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held

IFRS 17.128 a (ii) Disclosure

documentation

The explanation of the relationship between the sensitivities to changes in risk variables arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [domain]; Financial assets]

ifrs-full

ExplanationOfRelationshipsBetweenParentsAndEntity

Text

label

Explanation of relationships between parent and subsidiaries

IAS 24.13 Disclosure

documentation

The explanation of the relationships between a parent and its subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

Text

label

Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity

IFRS 12.19G Disclosure

documentation

The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]

ifrs-full

ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets

Text

label

Explanation of restrictions on distribution of revaluation surplus for intangible assets

IAS 38.124 b Disclosure

documentation

The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]

ifrs-full

ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty

Text

label

Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

IAS 40.75 g Disclosure

documentation

The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]

ifrs-full

ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

Text block

label

Explanation of risk management strategy related to hedge accounting [text block]

Expired 2023-01-01 IFRS 7.22 Disclosure, IFRS 7.22A Disclosure

documentation

The explanation of the risk management strategy related to hedge accounting.

ifrs-full

ExplanationOfSeasonalityOrCyclicalityOfInterimOperations

Text

label

Explanation of seasonality or cyclicality of interim operations

IAS 34.16A b Disclosure

documentation

The explanatory comments about the seasonality or cyclicality of interim operations.

ifrs-full

ExplanationOfShareOptionsInSharebasedPaymentArrangement

Text

label

Description of share-based payment arrangement

IFRS 2.45 a Disclosure

documentation

The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory

Text block

label

Explanation of significant changes in contract assets and contract liabilities [text block]

IFRS 15.118 Disclosure

documentation

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

ifrs-full

ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory

Text block

label

Explanation of significant changes in net investment in finance lease [text block]

IFRS 16.93 Disclosure

documentation

The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]

ifrs-full

ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity

Text

label

Explanation of significant decrease in level of government grants for agricultural activity

IAS 41.57 c Disclosure

documentation

The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]

ifrs-full

ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows

Text

label

Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows

SIC 29.6 b Disclosure

documentation

The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [domain]]

ifrs-full

ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction

Text

label

Explanation of terms and conditions of outstanding balances for related party transaction

IAS 24.18 b (i) Disclosure

documentation

The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 l Disclosure, IFRS 3.B64 l (i) Disclosure, IFRS 3.B64 m Disclosure

documentation

The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

Text

label

Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.11A e Disclosure

documentation

The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

Text

label

Explanation of unfulfilled conditions and other contingencies attaching to government assistance

IAS 20.39 c Disclosure

documentation

The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]

ifrs-full

ExplanationOfValueAssignedToKeyAssumption

Text

label

Explanation of value assigned to key assumption

IAS 36.134 f (ii) Disclosure, IAS 36.135 e (ii) Disclosure

documentation

The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]

ifrs-full

ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue

Text

label

Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue

IFRS 15.120 b (ii) Disclosure

documentation

The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]

ifrs-full

ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

Text

label

Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations

IFRS 15.122 Disclosure

documentation

The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]

ifrs-full

ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

Text

label

Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

IFRS 7.19 Disclosure

documentation

The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.

ifrs-full

ExplanationOfWhetherEntityAppliesExemptionInIAS2425

Text

label

Explanation of whether entity applies exemption in IAS 24.25

IAS 24.26 Disclosure

documentation

The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.

ifrs-full

ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged

Text

label

Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral

IFRS 7.15 b Disclosure

documentation

The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.

ifrs-full

ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan

Text

label

Explanation of whether participants contribute to retirement benefit plan

IAS 26.36 d Disclosure

documentation

The explanation of whether participants contribute to retirement benefit plans.

ifrs-full

ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

Text

label

Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations

IFRS 15.122 Disclosure

documentation

The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]

ifrs-full

ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17

Text

label

Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17

IFRS 17.C33 c Disclosure

documentation

The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at the date of initial application of IFRS 17.

ifrs-full

ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

Text

label

Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model

IAS 40.78 b Disclosure

documentation

The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-full

ExplanationOfWhyGeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported

Text

label

Explanation of why geographical information about revenues from external customers and non-current assets is not reported

IFRS 8.33 Disclosure

documentation

The explanation of why geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts, is not reported.

ifrs-full

ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices

Text

label

Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services

IFRS 15.124 b Disclosure

documentation

The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]

ifrs-full

ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter

Text

label

Explanation of cross-reference to interim financial statement disclosures for first-time adopter

IFRS 1.33 Disclosure

documentation

The explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs.

ifrs-full

ExplanationWhenGreatestTransferActivityTookPlace

Text

label

Explanation when greatest transfer activity took place

IFRS 7.42G c (i) Disclosure

documentation

The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).

ifrs-full

ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete

Text

label

Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue

IFRS 3.B66 Disclosure

documentation

The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Total for all business combinations [member]]

ifrs-full

ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost

Text

label

Explanation of why fair value becomes reliable for biological assets previously measured at cost

IAS 41.56 b Disclosure

documentation

The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]

ifrs-full

ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost

Text

label

Explanation of why fair value cannot be reliably measured for biological assets, at cost

IAS 41.54 b Disclosure

documentation

The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]

ifrs-full

ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel

Text

label

Explanation of why fair value cannot be reliably measured for investment property, cost model

IAS 40.79 e (ii) Disclosure

documentation

The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]

ifrs-full

ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis

Text

label

Explanation of why entity not regarded as going concern

IAS 1.25 Disclosure

documentation

The explanation of the reason why the entity is not regarded as a going concern.

ifrs-full

ExplorationAndEvaluationAssetsMember

Member

label

Exploration and evaluation assets [member]

IAS 36.127 Common practice

documentation

This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.

ifrs-full

ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, instant, credit

label

Exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure

periodEndLabel

Exposure to credit risk on loan commitments and financial guarantee contracts at end of period

periodStartLabel

Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period

documentation

The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]]

ifrs-full

ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17

Monetary, instant

label

Exposure to risk that arises from contracts within scope of IFRS 17

IFRS 17.125 a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.

ifrs-full

ExpropriationOfMajorAssetsByGovernmentMember

Member

label

Expropriation of major assets by government [member]

IAS 10.22 c Example

documentation

This member stands for expropriation of major assets by government. [Refer: Government [member]]

ifrs-full

ExternalCreditGradesAxis

Axis

label

External credit grades [axis]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ExternalCreditGradesDomain

Domain [default]

label

External credit grades [domain]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

This member stands for the standard value for the “External credit grades” axis if no other member is used.

ifrs-full

ExternalCreditGradesMember

Member

label

Total for all external credit grades [member]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

This member stands for credit grades that have been provided by external rating agencies.

ifrs-full

FactoringOfReceivablesMember

Member

label

Factoring of receivables [member]

IFRS 7.B33 Example

documentation

This member stands for transactions in which an entity transfers its receivables to another party (the factor).

ifrs-full

FactorsUsedToIdentifyEntitysReportableSegments

Text

label

Description of factors used to identify entity’s reportable segments

IFRS 8.22 a Disclosure

documentation

The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [domain]; Operating segments [member]; Products and services [domain]; Reportable segments [member]]

ifrs-full

FairValueAsDeemedCostAxis

Axis

label

Fair value as deemed cost [axis]

IFRS 1.30 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified

Monetary, duration, credit

label

Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified

IFRS 7.12D b Disclosure

documentation

The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

Monetary, duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

IFRS 7.42M b Disclosure

documentation

The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9

Monetary, duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9

IFRS 7.42M b Disclosure

documentation

The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9

Monetary, duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9

IFRS 7.42M b Disclosure

documentation

The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome

Monetary, duration, credit

label

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

Monetary, duration, credit

label

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

Expired 2023-01-01 IFRS 7.12A d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss

Monetary, duration, credit

label

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

Monetary, duration, credit

label

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified

Monetary, duration, credit

label

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified

IFRS 7.12D b Disclosure

documentation

The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]

ifrs-full

FairValueHedgesMember

Member

label

Fair value hedges [member]

IAS 39.86 a Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure

documentation

This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Types of hedges [domain]]

ifrs-full

FairValueHierarchyDomain

Domain

label

Fair value hierarchy [domain]

IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure

documentation

This member stand for the fair value hierarchy.

ifrs-full

FairValueLessCostsOfDisposalMember

Member

label

Fair value less costs of disposal [member]

IAS 36.130 e Disclosure

documentation

This member stands for the fair value less costs of disposal. The fair value less costs of disposal is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, less the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes.

ifrs-full

FairValueModelMember

Member

label

Fair value model [member]

IAS 40.32A Disclosure, IAS 40.75 a Disclosure

documentation

This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

ifrs-full

FairValueOfAcquiredReceivables

Monetary, instant, debit

label

Fair value of acquired receivables

IFRS 3.B64 h (i) Disclosure

documentation

The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

Monetary, instant, debit

label

Fair value of assets representing continuing involvement in derecognised financial assets

IFRS 7.42E b Disclosure

documentation

The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

FairValueOfAssociatedFinancialLiabilities

(Monetary), instant, credit

label

Fair value of associated financial liabilities

IFRS 7.42D d Disclosure

negatedLabel

Fair value of associated financial liabilities

documentation

The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost

Monetary, instant, debit

label

Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

IFRS 7.12D a Disclosure

documentation

The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9

Monetary, instant, debit

label

Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9

IFRS 7.42M a Disclosure

documentation

The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory

Monetary, instant, debit

label

Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category

IFRS 7.12D a Disclosure

documentation

The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

Monetary, instant, debit

label

Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

IFRS 7.42M a Disclosure

documentation

The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets

Monetary, instant, debit

label

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets

IFRS 7.24G c Disclosure

documentation

The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]

ifrs-full

FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities

Monetary, instant, credit

label

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities

IFRS 7.24G c Disclosure

documentation

The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]

ifrs-full

FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9

Monetary, instant, credit

label

Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9

IFRS 7.42M a Disclosure

documentation

The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

FairValueOfGoodsOrServicesReceivedCannotBeEstimatedReliably

True/False

label

Fair value of goods or services received cannot be estimated reliably

IFRS 2.49 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity has rebutted the presumption that the fair value of goods or services received can be estimated reliably.

ifrs-full

FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished

Monetary, instant, debit

label

Fair value of investments in joint ventures for which there are quoted market prices

IFRS 12.21 b (iii) Disclosure

documentation

The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Total for all joint ventures [member]; Investments in joint ventures reported in separate financial statements]

ifrs-full

FairValueOfInvestmentPropertyWhenEntityAppliesCostModel

Monetary, instant, debit

label

Fair value of investment property when entity applies cost model

IAS 40.79 e Disclosure

documentation

The amount of fair value of investment property when an entity applies the cost model to measure the investment property.

ifrs-full

FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished

Monetary, instant, debit

label

Fair value of investments in associates for which there are quoted market prices

IFRS 12.21 b (iii) Disclosure

documentation

The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Total for all associates [member]; Investments in associates reported in separate financial statements]

ifrs-full

FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.11A c Disclosure, IFRS 7.8 h Disclosure

documentation

The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition

Monetary, instant, debit

label

Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition

IFRS 7.11B b Disclosure

documentation

The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

ifrs-full

FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

Monetary, instant, credit

label

Fair value of liabilities representing continuing involvement in derecognised financial assets

IFRS 7.42E b Disclosure

documentation

The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]

ifrs-full

FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount

Monetary, instant, debit

label

Fair value of property, plant and equipment materially different from carrying amount

IAS 16.79 d Example

documentation

The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]

ifrs-full

FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus

Monetary, instant, debit

label

Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status

IFRS 12.9B a Disclosure

documentation

The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety

Monetary, instant, debit

label

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

IFRS 7.42D d Disclosure

netLabel

Net fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

documentation

The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract

label

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]

ifrs-full

FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety

Monetary, instant, debit

label

Fair value of transferred financial assets that are not derecognised in their entirety

IFRS 7.42D d Disclosure

documentation

The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

ifrs-full

FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures

Monetary, instant, debit

label

Fair value of underlying items for contracts with direct participation features

IFRS 17.111 Disclosure

documentation

The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

ifrs-full

FeeAndCommissionExpense

(Monetary), duration, debit

label

Fee and commission expense

IAS 1.85 Common practice

negatedTotalLabel

Total fee and commission expense

documentation

The amount of expense relating to fees and commissions.

ifrs-full

FeeAndCommissionExpenseAbstract

label

Fee and commission expense [abstract]

ifrs-full

FeeAndCommissionIncome

Monetary, duration, credit

label

Fee and commission income

IAS 1.85 Common practice

totalLabel

Total fee and commission income

documentation

The amount of income relating to fees and commissions.

ifrs-full

FeeAndCommissionIncomeAbstract

label

Fee and commission income [abstract]

ifrs-full

FeeAndCommissionIncomeExpense

Monetary, duration, credit

label

Fee and commission income (expense)

IAS 1.85 Common practice

netLabel

Net fee and commission income (expense)

documentation

The amount of income or expense relating to fees and commissions.

ifrs-full

FeeAndCommissionIncomeExpenseAbstract

label

Fee and commission income (expense) [abstract]

ifrs-full

FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

Fee expense arising from financial liabilities not at fair value through profit or loss

IFRS 7.20 c (i) Disclosure

documentation

The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]

ifrs-full

FeeIncomeAndExpenseAbstract

label

Fee income and expense [abstract]

ifrs-full

FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost

Monetary, duration, credit

label

Fee income arising from financial assets not at fair value through profit or loss

IFRS 7.20 c (i) Disclosure

documentation

The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.

ifrs-full

FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

Monetary, duration, credit

label

Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss

Expired 2023-01-01 IFRS 7.20 c (i) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]

ifrs-full

FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities

Monetary, duration, credit

label

Fee income (expense) arising from trust and fiduciary activities

IFRS 7.20 c (ii) Disclosure

documentation

The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.

ifrs-full

FinalSalaryPensionDefinedBenefitPlansMember

Member

label

Final salary pension defined benefit plans [member]

IAS 19.138 b Example

documentation

This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

ifrs-full

FinanceCosts

(Monetary), duration, debit

label

Finance costs

IAS 1.82 b Disclosure

negatedLabel

Finance costs

documentation

The amount of costs associated with financing activities of the entity.

ifrs-full

FinanceCostsPaidClassifiedAsOperatingActivities

Monetary, duration, credit

label

Finance costs paid, classified as operating activities

IAS 7.31 Common practice

documentation

The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]

ifrs-full

FinanceIncome

Monetary, duration, credit

label

Finance income

IAS 1.85 Common practice

documentation

The amount of income associated with interest and other financing activities of the entity.

ifrs-full

FinanceIncomeCost

Monetary, duration, credit

label

Finance income (cost)

IAS 1.85 Common practice

documentation

The amount of income or cost associated with interest and other financing activities of the entity.

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

Monetary, duration, credit

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure

documentation

The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

Monetary, duration, credit

label

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure

documentation

The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss

Monetary, duration, credit

label

Finance income (expenses) from reinsurance contracts held recognised in profit or loss

IAS 1.82 bc Disclosure, IFRS 17.82 Disclosure

documentation

The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

FinanceIncomeOnNetInvestmentInFinanceLease

Monetary, duration, credit

label

Finance income on net investment in finance lease

IFRS 16.90 a (ii) Disclosure

documentation

The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]

ifrs-full

FinanceIncomeReceivedClassifiedAsOperatingActivities

Monetary, duration, debit

label

Finance income received, classified as operating activities

IAS 7.31 Common practice

documentation

The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]

ifrs-full

FinanceLeaseReceivables

Monetary, instant, debit

label

Finance lease receivables

IAS 1.55 Common practice

documentation

The amount of receivables related to finance leases.

ifrs-full

FinancialAssets

Monetary, instant, debit

label

Financial assets

IFRS 7.25 Disclosure, IFRS 7.35H Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example

periodEndLabel

Financial assets at end of period

periodStartLabel

Financial assets at beginning of period

totalLabel

Total financial assets

documentation

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

Monetary, instant, debit

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments

IFRS 9.7.2.34 b Disclosure

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

Monetary, instant, debit

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments

IFRS 9.7.2.34 a Disclosure

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

Text

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments

IFRS 9.7.2.34 b Disclosure

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

Text

label

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments

IFRS 9.7.2.34 a Disclosure

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments

Monetary, instant, debit

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments

IFRS 9.7.2.42 b Disclosure

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments

Monetary, instant, debit

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments

IFRS 9.7.2.42 a Disclosure

documentation

The carrying amount of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments

Text

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments

IFRS 9.7.2.42 a Disclosure

documentation

The classification of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments

Text

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments

IFRS 9.7.2.42 b Disclosure

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments

Text

label

Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments

IFRS 9.7.2.42 a Disclosure

documentation

The measurement category of financial assets affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation

Monetary, instant, debit

label

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation

IFRS 17.C32 b (ii) Disclosure

documentation

The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation

Monetary, instant, debit

label

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation

IFRS 17.C32 b (i) Disclosure

documentation

The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation

Text

label

Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation

IFRS 17.C32 b (ii) Disclosure

documentation

The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation

Text

label

Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation

IFRS 17.C32 b (i) Disclosure

documentation

The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

ifrs-full

FinancialAssetsAtAmortisedCost

Monetary, instant, debit

label

Financial assets at amortised cost

IFRS 7.8 f Disclosure

documentation

The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]

ifrs-full

FinancialAssetsAtAmortisedCostCategoryMember

Member

label

Financial assets at amortised cost, category [member]

IFRS 7.8 f Disclosure

documentation

This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]

ifrs-full

FinancialAssetsAtAmortisedCostMember

Member

label

Financial assets at amortised cost, class [member]

IFRS 7.B2 a Disclosure

documentation

This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]

ifrs-full

FinancialAssetsAtFairValue

Monetary, instant, debit

label

Financial assets, at fair value

IFRS 7.25 Disclosure

documentation

The fair value of financial assets. [Refer: At fair value [member]; Financial assets]

ifrs-full

FinancialAssetsAtFairValueMember

Member

label

Financial assets at fair value, class [member]

IFRS 7.B2 a Disclosure

documentation

This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Financial assets at fair value through other comprehensive income

IFRS 7.8 h Disclosure

totalLabel

Total financial assets at fair value through other comprehensive income

documentation

The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

label

Financial assets at fair value through other comprehensive income [abstract]

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember

Member

label

Financial assets at fair value through other comprehensive income, category [member]

IFRS 7.8 h Disclosure

documentation

This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, instant, debit

label

Financial assets at fair value through profit or loss

IFRS 7.8 a Disclosure

totalLabel

Total financial assets at fair value through profit or loss

documentation

The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossAbstract

label

Financial assets at fair value through profit or loss [abstract]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember

Member

label

Financial assets at fair value through profit or loss, category [member]

IFRS 7.8 a Disclosure

documentation

This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Financial assets at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember

Member

label

Financial assets at fair value through profit or loss, classified as held for trading, category [member]

Expired 2023-01-01 IFRS 7.8 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

Monetary, instant, debit

label

Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 a Disclosure

documentation

The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

Member

label

Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]

IFRS 7.8 a Disclosure

documentation

This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, instant, debit

label

Financial assets at fair value through profit or loss, mandatorily measured at fair value

IFRS 7.8 a Disclosure

documentation

The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember

Member

label

Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]

IFRS 7.8 a Disclosure

documentation

This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Monetary, instant, debit

label

Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1.55 Common practice

documentation

The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

Monetary, instant, debit

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

IFRS 7.8 a Disclosure

documentation

The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember

Member

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]

IFRS 7.8 a Disclosure

documentation

This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

Monetary, instant, debit

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

IFRS 7.8 a Disclosure

documentation

The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember

Member

label

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]

IFRS 7.8 a Disclosure

documentation

This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

ifrs-full

FinancialAssetsAvailableforsale

Monetary, instant, debit

label

Financial assets available-for-sale

Expired 2023-01-01 IFRS 7.8 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]

ifrs-full

FinancialAssetsAvailableforsaleCategoryMember

Member

label

Financial assets available-for-sale, category [member]

Expired 2023-01-01 IFRS 7.8 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9

Monetary, instant, debit

label

Financial assets, carrying amount immediately after initial application of IFRS 9

IFRS 7.42I b Disclosure

documentation

The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

ifrs-full

FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9

Monetary, instant, debit

label

Financial assets, carrying amount immediately before initial application of IFRS 9

IFRS 7.42I a Disclosure

documentation

The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]

ifrs-full

FinancialAssetsCollectivelyAssessedForCreditLossesMember

Member

label

Financial assets collectively assessed for credit losses [member]

Expired 2023-01-01 IFRS 7.37 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract

label

Financial assets designated as measured at fair value through profit or loss [abstract]

ifrs-full

FinancialAssetsHeldForManagingLiquidityRisk

Monetary, instant, debit

label

Financial assets held for managing liquidity risk

IFRS 7.B11E Disclosure

documentation

The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]

ifrs-full

FinancialAssetsImpairedMember

Member

label

Financial assets impaired [member]

Expired 2023-01-01 IFRS 7.37 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for financial assets that have been impaired. [Refer: Financial assets]

ifrs-full

FinancialAssetsIndividuallyAssessedForCreditLossesMember

Member

label

Financial assets individually assessed for credit losses [member]

Expired 2023-01-01 IFRS 7.37 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Financial assets measured at fair value through other comprehensive income

IFRS 7.8 h Disclosure

documentation

The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

label

Financial assets measured at fair value through other comprehensive income [abstract]

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember

Member

label

Financial assets measured at fair value through other comprehensive income, category [member]

IFRS 7.8 h Disclosure

documentation

This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]

ifrs-full

FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9

Text

label

Financial assets, measurement category immediately after initial application of IFRS 9

IFRS 7.42I b Disclosure

documentation

The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

ifrs-full

FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9

Text

label

Financial assets, measurement category immediately before initial application of IFRS 9

IFRS 7.42I a Disclosure

documentation

The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]

ifrs-full

FinancialAssetsNeitherPastDueNorImpairedMember

Member

label

Financial assets neither past due nor impaired [member]

Expired 2023-01-01 IFRS 7.37 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

ifrs-full

FinancialAssetsOutsideScopeOfIFRS7Member

Member

label

Financial assets outside scope of IFRS 7, class [member]

IFRS 7.B2 b Disclosure

documentation

This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]

ifrs-full

FinancialAssetsPastDueButNotImpairedMember

Member

label

Financial assets past due but not impaired [member]

Expired 2023-01-01 IFRS 7.37 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

ifrs-full

FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

Monetary, instant, debit

label

Financial assets pledged as collateral for liabilities or contingent liabilities

IFRS 7.14 a Disclosure

documentation

The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Classes of contingent liabilities [domain]; Financial assets]

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9

Monetary, instant, debit

label

Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

IFRS 7.42I c Disclosure

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9

Monetary, instant, debit

label

Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9

IFRS 7.42I c Disclosure

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9

Monetary, instant, debit

label

Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

IFRS 7.42I c Disclosure

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue

Monetary, instant, debit

label

Financial assets reclassified out of available-for-sale financial assets, at fair value

Expired 2023-01-01 IFRS 7.12A b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]

ifrs-full

FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount

Monetary, instant, debit

label

Financial assets reclassified out of available-for-sale financial assets, carrying amount

Expired 2023-01-01 IFRS 7.12A b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]

ifrs-full

FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue

Monetary, instant, debit

label

Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value

Expired 2023-01-01 IFRS 7.12A b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount

Monetary, instant, debit

label

Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount

Expired 2023-01-01 IFRS 7.12A b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Financial assets recognised as of acquisition date

IFRS 3.B64 i Example, IFRS 3.IE72 Example

documentation

The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Total for all business combinations [member]]

ifrs-full

FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

Monetary, instant, debit

label

Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements

Expired 2023-01-01 IFRS 7.37 b Disclosure, Expired 2023-01-01 IFRS 7.IG29 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]

ifrs-full

FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

Monetary, instant, debit

label

Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated

IFRS 9.7.2.34 c Disclosure

documentation

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated

Monetary, instant, debit

label

Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated

IFRS 17.C32 c Disclosure

documentation

The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.

ifrs-full

FinancialAssetsWhichDoNotQualifyForDerecognitionAxis

Axis

label

Transferred financial assets that are not derecognised in their entirety [axis]

IFRS 7.42D Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

FinancialAssetsWhichDoNotQualifyForDerecognitionDomain

Domain [default]

label

Transferred financial assets that are not derecognised in their entirety [domain]

IFRS 7.42D Disclosure

documentation

This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the “Transferred financial assets that are not derecognised in their entirety” axis if no other member is used. [Refer: Financial assets]

ifrs-full

FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures

Monetary, instant, debit

label

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features

IFRS 7.42S Disclosure

documentation

The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets]

ifrs-full

FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement

Monetary, instant, debit

label

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element

IFRS 7.42R Disclosure

documentation

The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]

ifrs-full

FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification

Monetary, duration, debit

label

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification

IFRS 7.35J a Disclosure

documentation

The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss

Monetary, duration, credit

label

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)

IFRS 7.35J a Disclosure

documentation

The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount

Monetary, instant, debit

label

Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount

IFRS 7.35J b Disclosure

documentation

The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]

ifrs-full

FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding

Monetary, instant, debit

label

Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding

IFRS 7.35L Disclosure

documentation

The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]

ifrs-full

FinancialEffectOfChangesInAccountingPolicyMember

Member

label

Increase (decrease) due to changes in accounting policy [member]

IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure

documentation

This member stands for the financial effect of changes in accounting policy.

ifrs-full

FinancialEffectOfCorrectionsOfAccountingErrorsMember

Member

label

Increase (decrease) due to corrections of prior period errors [member]

IAS 8.49 b (i) Disclosure, IAS 8.49 c Disclosure

documentation

This member stands for the financial effect of corrections of prior period errors.

ifrs-full

FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis

Axis

label

Financial effect of transition from previous GAAP to IFRSs [axis]

IFRS 1.24 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember

Member

label

Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]

IFRS 13.B36 e Example

documentation

This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.

ifrs-full

FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember

Member

label

Financial forecast of profit (loss) for cash-generating unit, measurement input [member]

IFRS 13.B36 e Example

documentation

This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.

ifrs-full

FinancialGuaranteeContractsMember

Member

label

Financial guarantee contracts [member]

IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure

documentation

This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.

ifrs-full

FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember

Member

label

Financial instruments credit-impaired after purchase or origination [member]

IFRS 7.35H b (ii) Disclosure, IFRS 7.35M b (ii) Disclosure

documentation

This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]

ifrs-full

FinancialInstrumentsCreditimpairedMember

Member

label

Financial instruments credit-impaired [member]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [domain]]

ifrs-full

FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue

Monetary, instant

label

Financial instruments designated as hedging instruments, at fair value

Expired 2023-01-01 IFRS 7.22 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Classes of financial instruments [domain]; Financial assets; Financial liabilities]

ifrs-full

FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis

Axis

label

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]

IFRS 7.24G Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskDomain

Domain [default]

label

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [domain]

IFRS 7.24G Disclosure

documentation

This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the “Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk” axis if no other member is used. [Refer: Classes of financial instruments [domain]; Credit risk [member]]

ifrs-full

FinancialInstrumentsNotCreditimpairedMember

Member

label

Financial instruments not credit-impaired [member]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [domain]]

ifrs-full

FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember

Member

label

Financial instruments purchased or originated credit-impaired [member]

IFRS 7.35H c Disclosure, IFRS 7.35M c Disclosure

documentation

This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]

ifrs-full

FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

(Monetary), instant, credit

label

Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets

IFRS 7.13C d (i) Example, IFRS 7.IG40D Example

negatedLabel

Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets

documentation

The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets]

ifrs-full

FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

(Monetary), instant, debit

label

Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

IFRS 7.13C d (i) Example, IFRS 7.IG40D Example

negatedLabel

Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

documentation

The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities]

ifrs-full

FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition

Monetary, instant

label

Financial instruments whose fair value previously could not be reliably measured at time of derecognition

Expired 2023-01-01 IFRS 7.30 e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]]

ifrs-full

FinancialLiabilities

Monetary, instant, credit

label

Financial liabilities

IFRS 7.25 Disclosure

periodEndLabel

Financial liabilities at end of period

periodStartLabel

Financial liabilities at beginning of period

totalLabel

Total financial liabilities

documentation

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

Monetary, instant, credit

label

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments

IFRS 9.7.2.34 b Disclosure

documentation

The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

Monetary, instant, credit

label

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments

IFRS 9.7.2.34 a Disclosure

documentation

The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

Text

label

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments

IFRS 9.7.2.34 b Disclosure

documentation

The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

Text

label

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments

IFRS 9.7.2.34 a Disclosure

documentation

The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments

Monetary, instant, credit

label

Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments

IFRS 9.7.2.42 b Disclosure

documentation

The carrying amount of financial liabilities affected by amendments to IFRS 9 made by IFRS 17, after applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountImmediatelyBeforeApplyingAmendments

Monetary, instant, credit

label

Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments

IFRS 9.7.2.42 a Disclosure

documentation

The carrying amount of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17ClassificationImmediatelyBeforeApplyingAmendments

Text

label

Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments

IFRS 9.7.2.42 a Disclosure

documentation

The classification of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments

Text

label

Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments

IFRS 9.7.2.42 b Disclosure

documentation

The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, after applying the amendments.

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments

Text

label

Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments

IFRS 9.7.2.42 a Disclosure

documentation

The measurement category of financial liabilities affected by the amendments to IFRS 9 made by IFRS 17, immediately before applying the amendments.

ifrs-full

FinancialLiabilitiesAtAmortisedCost

Monetary, instant, credit

label

Financial liabilities at amortised cost

IFRS 7.8 g Disclosure

documentation

The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesAtAmortisedCostCategoryMember

Member

label

Financial liabilities at amortised cost, category [member]

IFRS 7.8 g Disclosure

documentation

This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]

ifrs-full

FinancialLiabilitiesAtAmortisedCostMember

Member

label

Financial liabilities at amortised cost, class [member]

IFRS 7.B2 a Disclosure

documentation

This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]

ifrs-full

FinancialLiabilitiesAtFairValue

Monetary, instant, credit

label

Financial liabilities, at fair value

IFRS 7.25 Disclosure

documentation

The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]

ifrs-full

FinancialLiabilitiesAtFairValueMember

Member

label

Financial liabilities at fair value, class [member]

IFRS 7.B2 a Disclosure

documentation

This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLoss

Monetary, instant, credit

label

Financial liabilities at fair value through profit or loss

IFRS 7.8 e Disclosure

totalLabel

Total financial liabilities at fair value through profit or loss

documentation

The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as “an accounting mismatch”) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

label

Financial liabilities at fair value through profit or loss [abstract]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember

Member

label

Financial liabilities at fair value through profit or loss, category [member]

IFRS 7.8 e Disclosure

documentation

This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, credit

label

Financial liabilities at fair value through profit or loss that meet definition of held for trading

IFRS 7.8 e Disclosure

documentation

The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

Monetary, instant, credit

label

Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 e Disclosure

documentation

The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

Member

label

Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]

IFRS 7.8 e Disclosure

documentation

This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember

Member

label

Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]

IFRS 7.8 e Disclosure

documentation

This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9

Monetary, instant, credit

label

Financial liabilities, carrying amount immediately after initial application of IFRS 9

IFRS 7.42I b Disclosure

documentation

The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9

Monetary, instant, credit

label

Financial liabilities, carrying amount immediately before initial application of IFRS 9

IFRS 7.42I a Disclosure

documentation

The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9

Text

label

Financial liabilities, measurement category immediately after initial application of IFRS 9

IFRS 7.42I b Disclosure

documentation

The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9

Text

label

Financial liabilities, measurement category immediately before initial application of IFRS 9

IFRS 7.42I a Disclosure

documentation

The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesOutsideScopeOfIFRS7Member

Member

label

Financial liabilities outside scope of IFRS 7, class [member]

IFRS 7.B2 b Disclosure

documentation

This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]

ifrs-full

FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9

Monetary, instant, credit

label

Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

IFRS 7.42I c Disclosure

documentation

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9

Monetary, instant, credit

label

Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9

IFRS 7.42I c Disclosure

documentation

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9

Monetary, instant, credit

label

Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

IFRS 7.42I c Disclosure

documentation

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialLiabilitiesReclassifiedIntoEquity

Monetary, duration

label

Financial liabilities reclassified into equity

IAS 1.80A Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]

ifrs-full

FinancialLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Financial liabilities recognised as of acquisition date

IFRS 3.B64 i Example, IFRS 3.IE72 Example

negatedLabel

Financial liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Total for all business combinations [member]]

ifrs-full

FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsForWhichSuppliersHaveReceivedPaymentMember

Member

label

Financial liabilities that are part of supplier finance arrangements for which suppliers have received payment [member]

IAS 7.44H b (ii) Disclosure

documentation

This member stands for financial liabilities that are part of a supplier finance arrangement for which suppliers have already received payment from the finance providers.

ifrs-full

FinancialLiabilitiesThatArePartOfSupplierFinanceArrangementsMember

Member

label

Financial liabilities that are part of supplier finance arrangements [member]

IAS 7.44H b (i) Disclosure

documentation

This member stands for financial liabilities that are part of a supplier finance arrangement.

ifrs-full

FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

Monetary, instant, credit

label

Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated

IFRS 9.7.2.34 c Disclosure

documentation

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9MadeByIFRS17ButAreNoLongerSoDesignated

Monetary, instant, credit

label

Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated

IFRS 9.7.2.42 c Disclosure

documentation

The carrying amount of any financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

FinancialRiskMember

Member

label

Financial risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure

documentation

This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.

ifrs-full

FinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

True/False

label

Financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency

IAS 29.39 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.

ifrs-full

FinancialStatementsComplyWithIFRSs

True/False

label

Financial statements comply with IFRSs

IAS 1.16 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the financial statements comply with all the requirements of IFRSs.

ifrs-full

FinancialStatementsForPreviousPeriodsNotPresented

True/False

label

Financial statements for previous periods not presented

IFRS 1.28 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether, in the entity’s first IFRS financial statements, the entity did not present financial statements for previous periods.

ifrs-full

FinishedGoods

Monetary, instant, debit

label

Current finished goods

IAS 1.78 c Example, IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]

ifrs-full

FirstinFirstoutMember

Member

label

First-in, first-out [member]

IAS 2.36 a Disclosure

documentation

This member stands for the first-in, first-out (FIFO) cost formula method of inventory measurement.

ifrs-full

FiveYearsBeforeReportingYearMember

Member

label

Five years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended five years before the end of the reporting year.

ifrs-full

FixedInterestRateMember

Member

label

Fixed interest rate [member]

IFRS 7.39 Common practice

documentation

This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]

ifrs-full

FixedpriceContractsMember

Member

label

Fixed-price contracts [member]

IFRS 15.B89 d Example

documentation

This member stands for fixed-price contracts with customers.

ifrs-full

FixturesAndFittings

Monetary, instant, debit

label

Fixtures and fittings

IAS 16.37 g Example

documentation

The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations.

ifrs-full

FixturesAndFittingsMember

Member

label

Fixtures and fittings [member]

IAS 16.37 g Example

documentation

This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]

ifrs-full

FlatSalaryPensionDefinedBenefitPlansMember

Member

label

Flat salary pension defined benefit plans [member]

IAS 19.138 b Example

documentation

This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

ifrs-full

FloatingInterestRateMember

Member

label

Floating interest rate [member]

IFRS 7.39 Common practice

documentation

This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]

ifrs-full

ForeignCountriesMember

Member

label

Foreign countries [member]

IFRS 8.33 a Disclosure, IFRS 8.33 b Disclosure

documentation

This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]]

ifrs-full

ForeignExchangeGain

Monetary, duration, credit

label

Foreign exchange gain

IAS 1.35 Disclosure, IAS 21.52 a Disclosure

documentation

The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]

ifrs-full

ForeignExchangeGainLossAbstract

label

Foreign exchange gain (loss) [abstract]

ifrs-full

ForeignExchangeLoss

(Monetary), duration, debit

label

Foreign exchange loss

IAS 1.35 Disclosure, IAS 21.52 a Disclosure

negatedLabel

Foreign exchange loss

documentation

The gross loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]

ifrs-full

ForeignExchangeRatesAbstract

label

Foreign exchange rates [abstract]

ifrs-full

ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyAxis

Axis

label

Foreign operations whose functional currency is not exchangeable into presentation currency [axis]

Effective 2025-01-01 IAS 21.A20 b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyDomain

Domain [default]

label

Foreign operations whose functional currency is not exchangeable into presentation currency [domain]

Effective 2025-01-01 IAS 21.A20 b Disclosure

documentation

This member stands for the standard value of the “Foreign operations whose functional currency is not exchangeable into presentation currency” axis if no other member is used.

ifrs-full

ForwardContractMember

Member

label

Forward contract [member]

IAS 1.112 c Common practice

documentation

This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.

ifrs-full

FourYearsBeforeReportingYearMember

Member

label

Four years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended four years before the end of the reporting year.

ifrs-full

FranchiseFeeIncome

Monetary, duration, credit

label

Franchise fee income

IAS 1.112 c Common practice

documentation

The amount of income arising from franchise fees.

ifrs-full

FranchisesMember

Member

label

Franchises [member]

IAS 38.119 Common practice

documentation

This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]

ifrs-full

FuelAndEnergyExpense

Monetary, duration, debit

label

Fuel and energy expense

IAS 1.112 c Common practice

totalLabel

Total fuel and energy expense

documentation

The amount of expense arising from the consumption of fuel and energy.

ifrs-full

FuelAndEnergyExpenseAbstract

label

Fuel and energy expense [abstract]

ifrs-full

FuelExpense

Monetary, duration, debit

label

Fuel expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from the consumption of fuel.

ifrs-full

FunctionalOrPresentationCurrencyMember

Member [default]

label

Functional or presentation currency [member]

IAS 21.57 a Disclosure

documentation

This member indicates information displayed in the functional or presentation currency. It also represents the standard value for the “Currency in which information is displayed” axis if no other member is used.

ifrs-full

FundingArrangementsOfDefinedBenefitPlansAxis

Axis

label

Funding arrangements of defined benefit plans [axis]

IAS 19.138 e Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

FundingArrangementsOfDefinedBenefitPlansDomain

Domain [default]

label

Funding arrangements of defined benefit plans [domain]

IAS 19.138 e Example

documentation

This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the “Funding arrangements of defined benefit plans” axis if no other member is used.

ifrs-full

FuturesContractMember

Member

label

Futures contract [member]

IAS 1.112 c Common practice

documentation

This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.

ifrs-full

GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

Monetary, duration, credit

label

Gain (loss) arising from derecognition of financial assets measured at amortised cost

IAS 1.82 aa Disclosure

netLabel

Net gain (loss) arising from derecognition of financial assets measured at amortised cost

documentation

The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract

label

Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]

ifrs-full

GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid

Monetary, duration, credit

label

Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid

IFRIC 19.11 Disclosure

documentation

The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]

ifrs-full

GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer

Monetary, duration, credit

label

Gain (loss) of derecognised financial assets at date of transfer

IFRS 7.42G a Disclosure

documentation

The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]

ifrs-full

GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity

Monetary, duration, credit

label

Gain (loss) from transfer activity during period representing greatest transfer activity

IFRS 7.42G c (ii) Disclosure

documentation

The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]

ifrs-full

GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus

Monetary, duration, credit

label

Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status

IFRS 12.9B b Disclosure

documentation

The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness

Monetary, duration, credit

label

Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness

IFRS 7.24B a (iv) Disclosure, IFRS 7.24B b (i) Disclosure

documentation

The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

ifrs-full

GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness

Monetary, duration, credit

label

Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness

IFRS 7.24A c Disclosure

documentation

The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

ifrs-full

GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense

IAS 19.141 c (iv) Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income (expense); Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]

ifrs-full

GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling

Monetary, duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense

IAS 19.141 c (iv) Disclosure

documentation

The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]

ifrs-full

GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

Monetary, duration, credit

label

Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk

IFRS 7.24G b Disclosure

documentation

The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]

ifrs-full

GainLossOnHedgeIneffectiveness

Monetary, duration, credit

label

Gain (loss) on hedge ineffectiveness

IFRS 7.24C a (i) Disclosure

totalLabel

Total gain (loss) on hedge ineffectiveness

documentation

The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

ifrs-full

GainLossOnHedgeIneffectivenessAbstract

label

Gain (loss) on hedge ineffectiveness [abstract]

ifrs-full

GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome

Monetary, duration, credit

label

Gain (loss) on hedge ineffectiveness recognised in other comprehensive income

IFRS 7.24C a (i) Disclosure

documentation

The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss

Monetary, duration, credit

label

Gain (loss) on hedge ineffectiveness recognised in profit or loss

IFRS 7.24C a (i) Disclosure, IFRS 7.24C b (ii) Disclosure

documentation

The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

ifrs-full

GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income

IAS 19.141 c Disclosure

negatedTotalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value.

documentation

The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

ifrs-full

GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract

label

Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income [abstract]

ifrs-full

GainLossOnRemeasurementOfReimbursementRights

Monetary, duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement

IAS 19.141 c Disclosure

totalLabel

Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement

documentation

The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

GainLossOnRemeasurementOfReimbursementRightsAbstract

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement [abstract]

ifrs-full

GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination

Monetary, duration, credit

label

Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination

IFRS 3.B64 p (ii) Disclosure

documentation

The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Total for all business combinations [member]]

ifrs-full

GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured

Monetary, duration, credit

label

Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured

Expired 2023-01-01 IFRS 7.30 e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Classes of financial instruments [domain]]

ifrs-full

GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation

Monetary, duration, credit

label

Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation

IFRS 5.33 b (iii) Disclosure

documentation

The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]

ifrs-full

GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

Monetary, duration, credit

label

Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements

IFRS 3.B67 e Disclosure

documentation

The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Total for all business combinations [member]]

ifrs-full

GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff

Monetary, duration, credit

label

Gain on recovery of loans and advances previously written off

IAS 1.85 Common practice

documentation

The gain on the recovery of loans and advances previously written off.

ifrs-full

GainRecognisedInBargainPurchaseTransaction

Monetary, duration, credit

label

Gain recognised in bargain purchase transaction

IFRS 3.B64 n (i) Disclosure

documentation

The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Total for all business combinations [member]]

ifrs-full

GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

Monetary, duration, credit

label

Gains arising from derecognition of financial assets measured at amortised cost

IFRS 7.20A Disclosure

documentation

The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue

Monetary, duration, credit

label

Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category

IAS 1.82 ca Disclosure

documentation

The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]

ifrs-full

GainsLossesArisingFromSaleAndLeasebackTransactions

Monetary, duration, credit

label

Gains (losses) arising from sale and leaseback transactions

IFRS 16.53 i Disclosure

documentation

The gains (losses) arising from sale and leaseback transactions.

ifrs-full

GainsLossesArisingFromSettlementsDefinedBenefitPlans

(Monetary), duration, credit

label

Gains (losses) arising from settlements, defined benefit plans

IAS 19.135 b Common practice

negatedLabel

Losses (gains) arising from settlements, defined benefit plans

documentation

The amount of income (expense) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]; Actuarial assumptions [domain]] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements]

ifrs-full

GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements

IAS 19.141 d Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from losses (gains) arising from settlements

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]; Actuarial assumptions [domain]]

ifrs-full

GainsLossesOnAvailableforsaleFinancialAssets

Monetary, duration, credit

label

Gains (losses) on available-for-sale financial assets

Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

GainsLossesOnCashFlowHedgesBeforeTax

Monetary, duration, credit

label

Gains (losses) on cash flow hedges, before tax

IAS 1.91 b Disclosure

documentation

The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]

ifrs-full

GainsLossesOnCashFlowHedgesNetOfTax

Monetary, duration, credit

label

Gains (losses) on cash flow hedges, net of tax

IAS 1.91 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure

documentation

The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax, before reclassification adjustments. [Refer: Cash flow hedges [member]]

ifrs-full

GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod

Monetary, duration, credit

label

Gains (losses) on change in fair value less costs to sell of biological assets for current period

IAS 41.40 Disclosure

documentation

The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]

ifrs-full

GainsLossesOnChangeInFairValueOfDerivatives

Monetary, duration, credit

label

Gains (losses) on change in fair value of derivatives

IAS 1.85 Common practice

netLabel

Net gains (losses) on change in fair value of derivatives

documentation

The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

ifrs-full

GainsLossesOnChangeInFairValueOfDerivativesAbstract

label

Gains (losses) on change in fair value of derivatives [abstract]

ifrs-full

GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax

Monetary, duration, credit

label

Gains (losses) on change in value of foreign currency basis spreads, before tax

IAS 1.91 b Disclosure

documentation

The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax

Monetary, duration, credit

label

Gains (losses) on change in value of foreign currency basis spreads, net of tax

IAS 1.91 a Disclosure

documentation

The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax

Monetary, duration, credit

label

Gains (losses) on change in value of forward elements of forward contracts, before tax

IAS 1.91 b Disclosure

documentation

The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax

Monetary, duration, credit

label

Gains (losses) on change in value of forward elements of forward contracts, net of tax

IAS 1.91 a Disclosure

documentation

The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax

Monetary, duration, credit

label

Gains (losses) on change in value of time value of options, before tax

IAS 1.91 b Disclosure

documentation

The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax

Monetary, duration, credit

label

Gains (losses) on change in value of time value of options, net of tax

IAS 1.91 a Disclosure

documentation

The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans

IAS 19.135 b Common practice

documentation

The amount of other comprehensive income, before tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]

ifrs-full

GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans

IAS 19.135 b Common practice

documentation

The amount of other comprehensive income, net of tax, resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer:Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense]

ifrs-full

GainsLossesOnDisposalsOfInvestmentProperties

Monetary, duration, credit

label

Gains (losses) on disposals of investment properties

IAS 1.112 c Common practice

netLabel

Net gains (losses) on disposals of investment properties

documentation

The gains (losses) on disposals of investment properties. [Refer: Investment property]

ifrs-full

GainsLossesOnDisposalsOfInvestmentPropertiesAbstract

label

Gains (losses) on disposals of investment properties [abstract]

ifrs-full

GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel

Monetary, duration, credit

label

Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model

IAS 40.78 d (iii) Disclosure

documentation

The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-full

GainsLossesOnDisposalsOfInvestments

Monetary, duration, credit

label

Gains (losses) on disposals of investments

IAS 1.98 d Disclosure

netLabel

Net gains (losses) on disposals of investments

documentation

The gains (losses) on disposals of investments.

ifrs-full

GainsLossesOnDisposalsOfInvestmentsAbstract

label

Gains (losses) on disposals of investments [abstract]

ifrs-full

GainsLossesOnDisposalsOfNoncurrentAssets

Monetary, duration, credit

label

Gains (losses) on disposals of non-current assets

IAS 1.112 c Common practice

netLabel

Net gains (losses) on disposals of non-current assets

documentation

The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]

ifrs-full

GainsLossesOnDisposalsOfNoncurrentAssetsAbstract

label

Gains (losses) on disposals of non-current assets [abstract]

ifrs-full

GainsLossesOnDisposalsOfOtherNoncurrentAssets

Monetary, duration, credit

label

Gains (losses) on disposals of other non-current assets

IAS 1.98 Disclosure

documentation

The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]

ifrs-full

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

Monetary, duration, credit

label

Gains (losses) on disposals of property, plant and equipment

IAS 1.98 c Disclosure

netLabel

Net gains (losses) on disposals of property, plant and equipment

documentation

The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract

label

Gains (losses) on disposals of property, plant and equipment [abstract]

ifrs-full

GainsLossesOnExchangeDifferencesOnTranslationBeforeTax

Monetary, duration, credit

label

Gains (losses) on exchange differences on translation of foreign operations, before tax

IAS 1.91 b Disclosure

documentation

The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnExchangeDifferencesOnTranslationNetOfTax

Monetary, duration, credit

label

Gains (losses) on exchange differences on translation of foreign operations, net of tax

IAS 1.91 a Disclosure

documentation

The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

Monetary, duration, credit

label

Foreign exchange gain (loss)

IAS 1.35 Disclosure, IAS 21.52 a Disclosure

netLabel

Net foreign exchange gain (loss)

documentation

The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]]

ifrs-full

GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets

Monetary, duration

label

Gains (losses) on fair value adjustment attributable to physical changes, biological assets

IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]

ifrs-full

GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets

Monetary, duration

label

Gains (losses) on fair value adjustment attributable to price changes, biological assets

IAS 41 – Example 1 XYZ Dairy Ltd Example, IAS 41.51 Example

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets]

ifrs-full

GainsLossesOnFairValueAdjustmentBiologicalAssets

Monetary, duration

label

Gains (losses) on fair value adjustment, biological assets

IAS 41.50 a Disclosure

totalLabel

Total gains (losses) on fair value adjustment, biological assets

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets]

ifrs-full

GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract

label

Gains (losses) on fair value adjustment, biological assets [abstract]

ifrs-full

GainsLossesOnFairValueAdjustmentInvestmentProperty

Monetary, duration

label

Gains (losses) on fair value adjustment, investment property

IAS 40.76 d Disclosure

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]

ifrs-full

GainsLossesOnFinancialAssetsAtAmortisedCost

Monetary, duration, credit

label

Gains (losses) on financial assets at amortised cost

IFRS 7.20 a (vi) Disclosure

documentation

The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss

IFRS 7.20 a (i) Disclosure

totalLabel

Total gains (losses) on financial assets at fair value through profit or loss

documentation

The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading

Expired 2023-01-01 IFRS 7.20 a (i) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss]

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

Monetary, duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.20 a (i) Disclosure

documentation

The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss]

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, duration, credit

label

Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value

IFRS 7.20 a (i) Disclosure

documentation

The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]

ifrs-full

GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax

Monetary, duration, credit

label

Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax

IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure

commentaryGuidance

Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.

documentation

The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

Monetary, duration, credit

label

Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax

IAS 1.91 a Disclosure

commentaryGuidance

Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.

documentation

The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, net of tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

Monetary, duration, credit

label

Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

Monetary, duration, credit

label

Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

GainsLossesOnFinancialInstrumentsAbstract

label

Gains (losses) on financial instruments [abstract]

ifrs-full

GainsLossesOnFinancialLiabilitiesAtAmortisedCost

Monetary, duration, credit

label

Gains (losses) on financial liabilities at amortised cost

IFRS 7.20 a (v) Disclosure

documentation

The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss

Monetary, duration, credit

label

Gains (losses) on financial liabilities at fair value through profit or loss

IFRS 7.20 a (i) Disclosure

totalLabel

Total gains (losses) on financial liabilities at fair value through profit or loss

documentation

The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, duration, credit

label

Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading

IFRS 7.20 a (i) Disclosure

documentation

The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss]

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

Monetary, duration, credit

label

Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.20 a (i) Disclosure

documentation

The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss]

ifrs-full

GainsLossesOnHedgedItemAttributableToHedgedRisk

Monetary, duration, credit

label

Gains (losses) on hedged item attributable to hedged risk, fair value hedges

Expired 2023-01-01 IFRS 7.24 a (ii) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]

ifrs-full

GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax

Monetary, duration, credit

label

Gains (losses) on hedges of net investments in foreign operations, before tax

IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure

documentation

The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax

Monetary, duration, credit

label

Gains (losses) on hedges of net investments in foreign operations, net of tax

IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 7.24C b (i) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.13 a Disclosure

documentation

The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income]

ifrs-full

GainsLossesOnHedgingInstrument

Monetary, duration, credit

label

Gains (losses) on hedging instrument, fair value hedges

Expired 2023-01-01 IFRS 7.24 a (i) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]

ifrs-full

GainsLossesOnHeldtomaturityInvestments

Monetary, duration, credit

label

Gains (losses) on held-to-maturity investments

Expired 2023-01-01 IFRS 7.20 a (iii) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss

Monetary, duration, credit

label

Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss

Expired 2023-01-01 IFRS 7.24 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]

ifrs-full

GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations

Monetary, duration, credit

label

Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss

Expired 2023-01-01 IFRS 7.24 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]]

ifrs-full

GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod

Monetary, duration, credit

label

Gains (losses) on initial recognition of biological assets and agricultural produce for current period

IAS 41.40 Disclosure

documentation

The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]

ifrs-full

GainsLossesOnLitigationSettlements

Monetary, duration, credit

label

Gains (losses) on litigation settlements

IAS 1.98 f Disclosure

netLabel

Net gains (losses) on litigation settlements

documentation

The gains (losses) on settlements of litigation.

ifrs-full

GainsLossesOnLitigationSettlementsAbstract

label

Gains (losses) on litigation settlements [abstract]

ifrs-full

GainsLossesOnLoansAndReceivables

Monetary, duration, credit

label

Gains (losses) on loans and receivables

Expired 2023-01-01 IFRS 7.20 a (iv) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) on loans and receivables. [Refer: Loans and receivables]

ifrs-full

GainsLossesOnNetMonetaryPosition

Monetary, duration, credit

label

Gains (losses) on net monetary position

IAS 29.9 Disclosure

documentation

The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.

ifrs-full

GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax

IFRS 14.22 b Disclosure

documentation

The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax

IFRS 14.22 b Disclosure

documentation

The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax

Monetary, duration, credit

label

Gains (losses) on remeasuring available-for-sale financial assets, before tax

Expired 2023-01-01 IAS 1.91 b Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]

ifrs-full

GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax

Monetary, duration, credit

label

Gains (losses) on remeasuring available-for-sale financial assets, net of tax

Expired 2023-01-01 IAS 1.91 a Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax, before reclassification adjustments. [Refer: Financial assets available-for-sale]

ifrs-full

GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss

Monetary, duration, credit

label

Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell

IFRS 5.41 c Disclosure

documentation

The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets

Monetary, duration

label

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets

IFRS 13.93 e (ii) Common practice

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration

label

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (ii) Common practice

negatedLabel

Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities

(Monetary), duration

label

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities

IFRS 13.93 e (ii) Common practice

negatedLabel

Losses (gains) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets

Monetary, duration

label

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets

IFRS 13.93 e (ii) Disclosure

totalLabel

Total gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract

label

Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration

label

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (ii) Disclosure

negatedTotalLabel

Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

label

Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities

(Monetary), duration

label

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities

IFRS 13.93 e (ii) Disclosure

negatedTotalLabel

Total losses (gains) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract

label

Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets

Monetary, duration

label

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets

IFRS 13.93 e (ii) Common practice

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration

label

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (ii) Common practice

negatedLabel

Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities

(Monetary), duration

label

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities

IFRS 13.93 e (ii) Common practice

negatedLabel

Losses (gains) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, credit

label

Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.20 a (i) Disclosure

documentation

The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement

Monetary, duration, credit

label

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement

IFRS 13.93 f Disclosure

documentation

The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement

Monetary, duration, credit

label

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period, fair value measurement

IFRS 13.93 f Disclosure

documentation

The gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement

Monetary, duration, credit

label

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement

IFRS 13.93 f Disclosure

documentation

The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets

Monetary, duration

label

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets

IFRS 13.93 e (i) Common practice

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration

label

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (i) Common practice

negatedLabel

Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities

(Monetary), duration

label

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities

IFRS 13.93 e (i) Common practice

negatedLabel

Losses (gains) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets

Monetary, duration

label

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets

IFRS 13.93 e (i) Disclosure

totalLabel

Total gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract

label

Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration

label

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (i) Disclosure

negatedTotalLabel

Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

label

Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities

(Monetary), duration

label

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities

IFRS 13.93 e (i) Disclosure

negatedTotalLabel

Total losses (gains) recognised in profit or loss including exchange differences, fair value measurement, liabilities

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract

label

Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets

Monetary, duration

label

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets

IFRS 13.93 e (i) Common practice

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration

label

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (i) Common practice

negatedLabel

Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities

(Monetary), duration

label

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities

IFRS 13.93 e (i) Common practice

negatedLabel

Losses (gains) recognised in profit or loss on exchange differences, fair value measurement, liabilities

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]

ifrs-full

GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

Monetary, duration, credit

label

Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.20 a (i) Disclosure

documentation

The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

GainsLossesRecognisedWhenControlInSubsidiaryIsLost

Monetary, duration, credit

label

Gains (losses) recognised when control of subsidiary is lost

IFRS 12.19 Disclosure

documentation

The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.

ifrs-full

GainsOnChangeInFairValueOfDerivatives

Monetary, duration, credit

label

Gains on change in fair value of derivatives

IAS 1.85 Common practice

documentation

The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

ifrs-full

GainsOnDisposalsOfInvestmentProperties

Monetary, duration, credit

label

Gains on disposals of investment properties

IAS 1.112 c Common practice

documentation

The gain on disposals of investment properties. [Refer: Investment property]

ifrs-full

GainsOnDisposalsOfInvestments

Monetary, duration, credit

label

Gains on disposals of investments

IAS 1.98 d Disclosure

documentation

The gain on the disposal of investments.

ifrs-full

GainsOnDisposalsOfNoncurrentAssets

Monetary, duration, credit

label

Gains on disposals of non-current assets

IAS 1.112 c Common practice

documentation

The gain on disposals of non-current assets. [Refer: Non-current assets]

ifrs-full

GainsOnDisposalsOfPropertyPlantAndEquipment

Monetary, duration, credit

label

Gains on disposals of property, plant and equipment

IAS 1.98 c Disclosure

documentation

The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

GainsOnLitigationSettlements

Monetary, duration, credit

label

Gains on litigation settlements

IAS 1.98 f Disclosure

documentation

The gain on settlements of litigation.

ifrs-full

GamingLicencesMember

Member

label

Gaming licences [member]

IAS 38.119 Common practice

documentation

This member stands for licences related to gaming. [Refer: Licences [member]]

ifrs-full

GasDistributionMember

Member

label

Gas distribution [member]

IFRS 14.33 Example, IFRS 14.IE2 Example

documentation

This member stands for an entity’s activity related to distribution of gas.

ifrs-full

GeneralAndAdministrativeExpense

Monetary, duration, debit

label

General and administrative expense

IAS 1.112 c Common practice

documentation

The amount of expense relating to general and administrative activities of the entity.

ifrs-full

GeographicalAreasAxis

Axis

label

Geographical areas [axis]

IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

GeographicalAreasDomain

Domain [default]

label

Geographical areas [domain]

IAS 19.138 a Example, IFRS 15.B89 b Example, IFRS 17.96 b Example, IFRS 8.33 Disclosure

documentation

This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used.

ifrs-full

GeographicalInformationAboutRevenuesFromExternalCustomersAndNoncurrentAssetsIsNotReported

True/False

label

Geographical information about revenues from external customers and non-current assets is not reported

IFRS 8.33 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether geographical information about revenues from external customers and non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts is not reported.

ifrs-full

GoodsOrServicesTransferredAtPointInTimeMember

Member

label

Goods or services transferred at point in time [member]

IFRS 15.B89 f Example

documentation

This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]

ifrs-full

GoodsOrServicesTransferredOverTimeMember

Member

label

Goods or services transferred over time [member]

IFRS 15.B89 f Example

documentation

This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]

ifrs-full

GoodsSoldDirectlyToConsumersMember

Member

label

Goods sold directly to consumers [member]

IFRS 15.B89 g Example

documentation

This member stands for goods sold directly to consumers.

ifrs-full

GoodsSoldThroughIntermediariesMember

Member

label

Goods sold through intermediaries [member]

IFRS 15.B89 g Example

documentation

This member stands for goods sold through intermediaries.

ifrs-full

Goodwill

Monetary, instant, debit

label

Goodwill

IAS 1.54 c Disclosure, IAS 36.134 a Disclosure, IAS 36.135 a Disclosure, IFRS 3.B67 d Disclosure

periodEndLabel

Goodwill at end of period

periodStartLabel

Goodwill at beginning of period

documentation

The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]]

ifrs-full

GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale

(Monetary), duration, credit

label

Goodwill derecognised without having previously been included in disposal group classified as held for sale

IFRS 3.B67 d (iv) Disclosure

negatedLabel

Goodwill derecognised without having previously been included in disposal group classified as held for sale

documentation

The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

ifrs-full

GoodwillExpectedDeductibleForTaxPurposes

Monetary, instant, debit

label

Goodwill expected to be deductible for tax purposes

IFRS 3.B64 k Disclosure

documentation

The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Total for all business combinations [member]]

ifrs-full

GoodwillMember

Member

label

Goodwill [member]

IAS 36.127 Example

documentation

This member stands for goodwill. [Refer: Goodwill]

ifrs-full

GoodwillRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Goodwill recognised as of acquisition date

IFRS 3.B64 Example, IFRS 3.IE72 Example

documentation

The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]]

ifrs-full

GovernmentCustomersMember

Member

label

Government customers [member]

IFRS 15.B89 c Example

documentation

This member stands for government customers. [Refer: Government [member]]

ifrs-full

GovernmentDebtInstrumentsHeld

Monetary, instant, debit

label

Government debt instruments held

IAS 1.112 c Common practice

documentation

The amount of debt instruments, including instruments called debt securities, held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]

ifrs-full

GovernmentGrants

Monetary, instant, credit

label

Government grants

IAS 1.55 Common practice

documentation

The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]]

ifrs-full

GovernmentMember

Member

label

Government [member]

IFRS 8.34 Disclosure

documentation

This member stands for a government, government agencies and similar bodies whether local, national or international.

ifrs-full

GrossCarryingAmountMember

Member

label

Gross carrying amount [member]

IAS 16.73 d Disclosure, IAS 38.118 c Disclosure, IAS 40.79 c Disclosure, IAS 41.54 f Disclosure, IFRS 3.B67 d Disclosure, IFRS 7.35I Disclosure, IFRS 7.35M Disclosure, IFRS 7.35N Example

documentation

This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]

ifrs-full

GrossContractualAmountsReceivableForAcquiredReceivables

Monetary, instant, debit

label

Gross contractual amounts receivable for acquired receivables

IFRS 3.B64 h (ii) Disclosure

documentation

The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

(Monetary), instant, debit

label

Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.13C b Disclosure

negatedLabel

Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

documentation

The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]

ifrs-full

GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Monetary, instant, debit

label

Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.13C a Disclosure

documentation

The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]

ifrs-full

GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

(Monetary), instant, credit

label

Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.13C b Disclosure

negatedLabel

Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

documentation

The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]

ifrs-full

GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Monetary, instant, credit

label

Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.13C a Disclosure

documentation

The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]

ifrs-full

GrossLeaseLiabilities

Monetary, instant, credit

label

Gross lease liabilities

IFRS 16.58 Disclosure, IFRS 7.B11D a Example

documentation

The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]

ifrs-full

GrossLoanCommitments

Monetary, instant, credit

label

Gross loan commitments

IFRS 7.B11D e Example

documentation

The amount of contractual undiscounted cash flows for gross commitments to receive a loan.

ifrs-full

GrossProfit

Monetary, duration, credit

label

Gross profit

IAS 1.103 Example

netLabel

Gross profit

documentation

The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]

ifrs-full

GSMLicencesMember

Member

label

GSM licences [member]

IAS 38.119 Common practice

documentation

This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]

ifrs-full

GuaranteesMember

Member

label

Guarantees [member]

IFRS 7.B33 Example

documentation

This member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.

ifrs-full

HedgedItemAssets

Monetary, instant, debit

label

Hedged item, assets

IFRS 7.24B a (i) Disclosure

documentation

The amount of a hedged item, recognised as an asset. [Refer: Hedged items [domain]]

ifrs-full

HedgedItemLiabilities

Monetary, instant, credit

label

Hedged item, liabilities

IFRS 7.24B a (i) Disclosure

documentation

The amount of a hedged item, recognised as a liability. [Refer: Hedged items [domain]]

ifrs-full

HedgedItemsAxis

Axis

label

Hedged items [axis]

IFRS 7.24B Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

HedgedItemsDomain

Domain [default]

label

Hedged items [domain]

IFRS 7.24B Disclosure

documentation

This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the “Hedged items” axis if no other member is used.

ifrs-full

HedgeFundInvestmentsMember

Member

label

Hedge fund investments [member]

IFRS 13.94 Example, IFRS 13.IE60 Example

documentation

This member stands for investments in hedge funds.

ifrs-full

HedgesOfNetInvestmentInForeignOperationsMember

Member

label

Hedges of net investment in foreign operations [member]

IAS 39.86 c Disclosure, IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure

documentation

This member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.

ifrs-full

HedgesOfNetInvestmentsInForeignOperationsAbstract

label

Hedges of net investment in foreign operations [abstract]

ifrs-full

HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions

Monetary, duration, credit

label

Hedging gains (losses) for hedge of group of items with offsetting risk positions

IFRS 7.24C b (vi) Disclosure, IFRS 9.6.6.4 Disclosure

documentation

The hedging gains (losses) for hedge of group of items with offsetting risk positions.

ifrs-full

HedgingInstrumentAssets

Monetary, instant, debit

label

Hedging instrument, assets

IFRS 7.24A a Disclosure

documentation

The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [domain]]

ifrs-full

HedgingInstrumentLiabilities

Monetary, instant, credit

label

Hedging instrument, liabilities

IFRS 7.24A a Disclosure

documentation

The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [domain]]

ifrs-full

HedgingInstrumentsAxis

Axis

label

Hedging instruments [axis]

IFRS 7.23A Disclosure, IFRS 7.24A Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

HedgingInstrumentsDomain

Domain [default]

label

Hedging instruments [domain]

IFRS 7.23A Disclosure, IFRS 7.24A Disclosure

documentation

This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the “Hedging instruments” axis if no other member is used.

ifrs-full

HeldtomaturityInvestments

Monetary, instant, debit

label

Held-to-maturity investments

Expired 2023-01-01 IFRS 7.8 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]

ifrs-full

HeldtomaturityInvestmentsCategoryMember

Member

label

Held-to-maturity investments, category [member]

Expired 2023-01-01 IFRS 7.8 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]

ifrs-full

HistoricalVolatilityForSharesMeasurementInputMember

Member

label

Historical volatility for shares, measurement input [member]

IFRS 13.B36 b Example

documentation

This member stands for the historical volatility for shares used as a measurement input.

esef_all

https://www.esma.europa.eu/xbrl/role/all/esef_role-000000

role

label

[000000] Tags that must be applied if corresponding information is present in a report

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000

role

label

[110000] General information about financial statements

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000

role

label

[210000] Statement of financial position, current/non-current

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000

role

label

[220000] Statement of financial position, order of liquidity

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000

role

label

[310000] Statement of comprehensive income, profit or loss, by function of expense

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000

role

label

[320000] Statement of comprehensive income, profit or loss, by nature of expense

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000

role

label

[410000] Statement of comprehensive income, OCI components presented net of tax

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000

role

label

[420000] Statement of comprehensive income, OCI components presented before tax

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000

role

label

[610000] Statement of changes in equity

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

role

label

[800100] Subclassifications of assets, liabilities and equities

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200

role

label

[800200] Analysis of income and expense

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400

role

label

[800400] Statement of changes in equity, additional disclosures

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500

role

label

[800500] List of notes

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600

role

label

[800600] List of accounting policies

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-800610

role

label

[800610] List of material accounting policy information

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000

role

label

[810000] Notes – Corporate information and statement of IFRS compliance

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000

role

label

[861000] Notes – Analysis of other comprehensive income by item

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200

role

label

[861200] Notes – Share capital, reserves and other equity interest

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000

role

label

[880000] Notes – Additional information

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000

role

label

[815000] Notes – Events after reporting period

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110

role

label

[835110] Notes – Income taxes

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100

role

label

[822100] Notes – Property, plant and equipment

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480

role

label

[834480] Notes – Employee benefits

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380

role

label

[826380] Notes – Inventories

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400

role

label

[831400] Notes – Government grants

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000

role

label

[842000] Notes – Effects of changes in foreign exchange rates

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200

role

label

[836200] Notes – Borrowing costs

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000

role

label

[818000] Notes – Related party

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000

role

label

[710000] Statement of changes in net assets available for benefits

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480

role

label

[825480] Notes – Separate financial statements

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000

role

label

[816000] Notes – Hyperinflationary reporting

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000

role

label

[838000] Notes – Earnings per share

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000

role

label

[813000] Notes – Interim financial reporting

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410

role

label

[832410] Notes –Impairment of assets

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570

role

label

[827570] Notes – Other provisions, contingent liabilities and contingent assets

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180

role

label

[823180] Notes – Intangible assets

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100

role

label

[825100] Notes – Investment property

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180

role

label

[824180] Notes – Agriculture

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000

role

label

[510000] Statement of cash flows, direct method

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000

role

label

[520000] Statement of cash flows, indirect method

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300

role

label

[800300] Statement of cash flows, additional disclosures

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100

role

label

[851100] Notes – Cash flow statement

esef_all

https://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000

role

label

[811000] Notes – Accounting policies, changes in accounting estimates and errors

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500

role

label

[868500] Notes – Members’ shares in co-operative entities and similar instruments

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200

role

label

[868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100

role

label

[819100] Notes – First time adoption

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700

role

label

[825700] Notes – Interests in other entities

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000

role

label

[823000] Notes – Fair value measurement

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500

role

label

[824500] Notes – Regulatory deferral accounts

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150

role

label

[831150] Notes – Revenue from contracts with customers

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610

role

label

[832610] Notes – Leases

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

role

label

[836600] Notes – Insurance contracts (IFRS 17)

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120

role

label

[834120] Notes – Share-based payment arrangements

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000

role

label

[817000] Notes – Business combinations

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500

role

label

[836500] Notes – Insurance contracts

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900

role

label

[825900] Notes – Non-current asset held for sale and discontinued operations

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200

role

label

[822200] Notes – Exploration for and evaluation of mineral resources

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390

role

label

[822390] Notes – Financial instruments

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100

role

label

[871100] Notes – Operating segments

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role

role

label

Axis aggregation validations

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_axi_periodAdj_role

role

label

Period adjusted Axis aggregation validations

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role

role

label

Cross period validations

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role

role

label

Earnings per share validations

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000

role

label

[901000] Axis – Retrospective application and retrospective restatement

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100

role

label

[901100] Axis – Departure from requirement of IFRS

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500

role

label

[901500] Axis – Creation date

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000

role

label

[903000] Axis – Continuing and discontinued operations

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000

role

label

[904000] Axis – Assets and liabilities classified as held for sale

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000

role

label

[913000] Axis –Consolidated and separate financial statements

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000

role

label

[914000] Axis – Currency in which information is displayed

esef_all

https://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000

role

label

[915000] Axis – Cumulative effect at date of initial application

esef_all

https://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900

role

label

[832900] Notes – Service concession arrangements

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/esef_con_role

role

label

Context validations

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/esef_fac_role

role

label

Fact and footnotes validations

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/esef_man_role

role

label

Mandatory mark-up validations

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999

role

label

[999999] Line items not dimensionally qualified

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs_axi_periodAdj_role

role

label

Period adjusted Axis aggregation validations

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role

role

label

Fact equivalence validations

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role

role

label

Negative fact validations 1

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role

role

label

Negative fact validations 2

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role

role

label

Percentage warnings

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role

role

label

Positive fact validations

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role

role

label

Technical validations

esef_cor

https://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000

role

label

[990000] Axis – Defaults

esma_technical

http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario

role

label

Prevents default use of line items (i.e. when not explicitly allowed) for scenario

esma_technical

http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment

role

label

Prevents default use of line items (i.e. when not explicitly allowed) for segment

ifrs-full

IdentifiableAssetsAcquiredLiabilitiesAssumed

Monetary, instant, debit

label

Identifiable assets acquired (liabilities assumed)

IFRS 3.B64 i Example, IFRS 3.IE72 Example

netLabel

Net identifiable assets acquired (liabilities assumed)

documentation

The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Identifiable intangible assets recognised as of acquisition date

IFRS 3.B64 i Example, IFRS 3.IE72 Example

documentation

The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]]

ifrs-full

IdentificationOfUnadjustedComparativeInformation

Text

label

Identification of unadjusted comparative information

IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure

documentation

The identification of unadjusted comparative information in the financial statements.

ifrs-full

IdentityOfPriceIndex

Text

label

Description of identity of price index

IAS 29.39 c Disclosure

documentation

The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.

ifrs-full

IFRS17Member

Member

label

IFRS 17 [member]

Expiry date 2025-01-01 IFRS 17.C1 Disclosure, IFRS 17.C3 Common practice

documentation

This member stands for IFRS 17 Insurance Contracts.

ifrs-full

IFRS9Member

Member

label

IFRS 9 [member]

IFRS 17.C28D Common practice, IFRS 9.7.2.12 Common practice, IFRS 9.7.2.13 Common practice, IFRS 9.7.2.15 Common practice, IFRS 9.7.2.33 Common practice, IFRS 9.7.2.40 Common practice, IFRS 9.7.2.46 Common practice, IFRS 9.7.2.7 Common practice

documentation

This member stands for IFRS 9 Financial Instruments.

ifrs-full

IFRSsMember

Member [default]

label

IFRSs [member]

IFRS 1.24 Disclosure

documentation

This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the “Financial effect of transition from previous GAAP to IFRSs” axis if no other member is used.

ifrs-full

ImmatureBiologicalAssetsMember

Member

label

Immature biological assets [member]

IAS 41.43 Example

documentation

This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]

ifrs-full

ImpactOfInitialApplicationOfNewIFRSIsNotKnownOrReasonablyEstimable

True/False

label

Impact of initial application of new IFRS is not known or reasonably estimable

IAS 8.31 e (ii) Example

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the impact of the initial application of a new IFRS is not known or reasonably estimable.

ifrs-full

ImpairmentLoss

Monetary, duration, debit

label

Impairment loss

IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure

documentation

The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]

ifrs-full

ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

Monetary, duration, debit

label

Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers

IFRS 15.128 b Disclosure

documentation

The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]

ifrs-full

ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9

(Monetary), duration, debit

label

Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9

IAS 1.82 ba Disclosure

negatedLabel

Impairment gain and reversal of impairment loss (impairment loss) determined in accordance with IFRS 9

documentation

The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.

ifrs-full

ImpairmentLossOnFinancialAssets

Monetary, duration, debit

label

Impairment loss on financial assets

Expired 2023-01-01 IFRS 7.20 e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]

ifrs-full

ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers

Monetary, duration, debit

label

Impairment loss on receivables or contract assets arising from contracts with customers

IFRS 15.113 b Disclosure

documentation

The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncome

Monetary, duration, debit

label

Impairment loss recognised in other comprehensive income

IAS 36.126 c Disclosure, IAS 36.129 a Disclosure

documentation

The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill

(Monetary), duration

label

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

IAS 38.118 e (iii) Disclosure

negatedLabel

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

(Monetary), duration

label

Impairment loss recognised in other comprehensive income, property, plant and equipment

IAS 16.73 e (iv) Disclosure

negatedLabel

Impairment loss recognised in other comprehensive income, property, plant and equipment

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment]

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration

label

Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets]

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets

(Monetary), duration

label

Impairment loss recognised in other comprehensive income, right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Impairment loss recognised in other comprehensive income, right-of-use assets

documentation

The amount of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Impairment loss recognised in other comprehensive income; Right-of-use assets]

ifrs-full

ImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, debit

label

Impairment loss recognised in profit or loss

IAS 36.126 a Disclosure, IAS 36.129 a Disclosure

documentation

The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossBiologicalAssets

(Monetary), duration

label

Impairment loss recognised in profit or loss, biological assets

IAS 41.55 a Disclosure

negatedLabel

Impairment loss recognised in profit or loss, biological assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossGoodwill

(Monetary), duration

label

Impairment loss recognised in profit or loss, goodwill

IFRS 3.B67 d (v) Disclosure

negatedLabel

Impairment loss recognised in profit or loss, goodwill

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill

(Monetary), duration

label

Impairment loss recognised in profit or loss, intangible assets and goodwill

IAS 38.118 e (iv) Common practice

negatedLabel

Impairment loss recognised in profit or loss, intangible assets and goodwill

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

(Monetary), duration

label

Impairment loss recognised in profit or loss, intangible assets other than goodwill

IAS 38.118 e (iv) Disclosure

negatedLabel

Impairment loss recognised in profit or loss, intangible assets other than goodwill

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossInvestmentProperty

(Monetary), duration

label

Impairment loss recognised in profit or loss, investment property

IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure

negatedLabel

Impairment loss recognised in profit or loss, investment property

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

Monetary, duration

label

Impairment loss recognised in profit or loss, loans and advances

IAS 1.85 Common practice

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

Monetary, duration

label

Impairment loss recognised in profit or loss, property, plant and equipment

IAS 16.73 e (v) Disclosure, IAS 1.98 a Disclosure

negatedLabel

Impairment loss recognised in profit or loss, property, plant and equipment

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration

label

Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossRightofuseAssets

(Monetary), duration

label

Impairment loss recognised in profit or loss, right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Impairment loss recognised in profit or loss, right-of-use assets

documentation

The amount of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Impairment loss recognised in profit or loss; Right-of-use assets]

ifrs-full

ImpairmentLossRecognisedInProfitOrLossTradeReceivables

Monetary, duration, debit

label

Impairment loss recognised in profit or loss, trade receivables

IAS 1.112 c Common practice

documentation

The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]

ifrs-full

ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract

label

Impairment loss (reversal of impairment loss) on trade receivables [abstract]

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

(Monetary), duration, debit

label

Impairment loss (reversal of impairment loss) recognised in profit or loss

IAS 1.99 Disclosure

negatedLabel

Reversal of impairment loss (impairment loss) recognised in profit or loss

documentation

The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

Monetary, duration, debit

label

Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

IAS 1.85 Common practice

netLabel

Net impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

documentation

The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract

label

Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables

Monetary, duration, debit

label

Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

IAS 1.112 c Common practice

netLabel

Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

documentation

The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]

ifrs-full

ImpairmentOfFinancialAssetsAxis

Axis

label

Impairment of financial assets [axis]

Expired 2023-01-01 IFRS 7.37 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ImpairmentOfFinancialAssetsDomain

Domain [default]

label

Impairment of financial assets [domain]

Expired 2023-01-01 IFRS 7.37 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used.

ifrs-full

ImpairmentRequirementsHaveBeenAppliedInClassificationOverlay

True/False

label

Impairment requirements have been applied in classification overlay

IFRS 17.C28E a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the impairment requirements in Section 5.5 of IFRS 9 Financial Instruments have been applied in classification overlay.

ifrs-full

ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity

Text

label

Description of implications of surplus or deficit on multi-employer or state plan for entity

IAS 19.148 d (iv) Disclosure

documentation

The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

ifrs-full

InAccordanceWithIFRS9Member

Member

label

In accordance with IFRS 9 [member]

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

documentation

This member stands for investments in subsidiaries, joint ventures, and associates accounted for in accordance with IFRS 9 in the separate financial statements.

ifrs-full

IncomeApproachMember

Member

label

Income approach [member]

IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure

documentation

This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (i.e. discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.

ifrs-full

IncomeArisingFromExplorationForAndEvaluationOfMineralResources

Monetary, duration, credit

label

Income arising from exploration for and evaluation of mineral resources

IFRS 6.24 b Disclosure

documentation

The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

ifrs-full

IncomeCapitalisationMember

Member

label

Income capitalisation [member]

IFRS 13.93 d Common practice

documentation

This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.

ifrs-full

IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract

label

Income, expense, gains or losses of financial instruments [abstract]

ifrs-full

IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses

Monetary, duration, credit

label

Income (expenses) from reinsurance contracts held, other than finance income (expenses)

IAS 1.82 ac Disclosure, IFRS 17.86 Disclosure

netLabel

Net income (expenses) from reinsurance contracts held, other than finance income (expenses)

documentation

The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]

ifrs-full

IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract

label

Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]

ifrs-full

IncomeFromAmountsRecoveredFromReinsurer

Monetary, duration, credit

label

Income from amounts recovered from reinsurer

IFRS 17.86 Disclosure

documentation

The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]

ifrs-full

IncomeFromContinuingInvolvementInDerecognisedFinancialAssets

Monetary, duration, credit

label

Income from continuing involvement in derecognised financial assets

IFRS 7.42G b Disclosure

documentation

The amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]

ifrs-full

IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised

Monetary, instant, credit

label

Income from continuing involvement in derecognised financial assets cumulatively recognised

IFRS 7.42G b Disclosure

documentation

The cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]]

ifrs-full

IncomeFromContinuingOperationsAttributableToOwnersOfParent

Monetary, duration, credit

label

Income from continuing operations attributable to owners of parent

IFRS 5.33 d Disclosure

documentation

The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations, unless line item indicates otherwise [member]]

ifrs-full

IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent

Monetary, duration, credit

label

Income from discontinued operations attributable to owners of parent

IFRS 5.33 d Disclosure

documentation

The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]

ifrs-full

IncomeFromFinesAndPenalties

Monetary, duration, credit

label

Income from fines and penalties

IAS 1.112 c Common practice

documentation

The amount of income arising from fines and penalties.

ifrs-full

IncomeFromGovernmentGrantsRelatedToAgriculturalActivity

Monetary, duration, credit

label

Income from government grants related to agricultural activity

IAS 41.57 a Common practice

documentation

The amount of income from government grants related to agricultural activities. [Refer: Government grants]

ifrs-full

IncomeFromReimbursementsUnderInsurancePolicies

Monetary, duration, credit

label

Income from reimbursements under insurance policies

IAS 1.112 c Common practice

documentation

The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract.

ifrs-full

IncomeFromStructuredEntities

Monetary, duration, credit

label

Income from structured entities

IFRS 12.27 b Disclosure

documentation

The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Total for all unconsolidated structured entities [member]]

ifrs-full

IncomeFromSubleasingRightofuseAssets

Monetary, duration, credit

label

Income from subleasing right-of-use assets

IFRS 16.53 f Disclosure

documentation

The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (“intermediate lessor”) to a third party, and the lease (“head lease”) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets]

ifrs-full

IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

Monetary, duration, credit

label

Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

Monetary, duration, credit

label

Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

Expired 2023-01-01 IFRS 7.12A e Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate

Monetary, duration, credit

label

Income relating to variable lease payments for operating leases that do not depend on index or rate

IFRS 16.90 b Disclosure

documentation

The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.

ifrs-full

IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease

Monetary, duration, credit

label

Income relating to variable lease payments not included in measurement of net investment in finance lease

IFRS 16.90 a (iii) Disclosure

documentation

The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease]

ifrs-full

IncomeStatementAbstract

label

Profit or loss [abstract]

ifrs-full

IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability

Monetary, duration

label

Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability

IAS 12.81 i Disclosure

documentation

The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements.

ifrs-full

IncomeTaxesPaidClassifiedAsOperatingActivities

Monetary, duration, credit

label

Income taxes paid, classified as operating activities

IAS 7.35 Common practice

documentation

The cash outflow for income taxes paid, classified as operating activities.

ifrs-full

IncomeTaxesPaidRefund

Monetary, duration, credit

label

Income taxes paid (refund)

IAS 7.35 Disclosure

totalLabel

Total income taxes paid (refund)

documentation

The cash flows from income taxes paid or refunded.

ifrs-full

IncomeTaxesPaidRefundAbstract

label

Income taxes paid (refund) [abstract]

ifrs-full

IncomeTaxesPaidRefundClassifiedAsFinancingActivities

(Monetary), duration, credit

label

Income taxes paid (refund), classified as financing activities

IAS 7.14 f Example, IAS 7.35 Disclosure

negatedTerseLabel

Income taxes refund (paid)

documentation

The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]

ifrs-full

IncomeTaxesPaidRefundClassifiedAsInvestingActivities

(Monetary), duration, credit

label

Income taxes paid (refund), classified as investing activities

IAS 7.14 f Example, IAS 7.35 Disclosure

negatedTerseLabel

Income taxes refund (paid)

documentation

The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]

ifrs-full

IncomeTaxesPaidRefundClassifiedAsOperatingActivities

(Monetary), duration, credit

label

Income taxes paid (refund), classified as operating activities

IAS 7.14 f Example, IAS 7.35 Disclosure

negatedTerseLabel

Income taxes refund (paid)

documentation

The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]

ifrs-full

IncomeTaxesRefundClassifiedAsOperatingActivities

Monetary, duration, debit

label

Income taxes refund, classified as operating activities

IAS 7.35 Common practice

documentation

The cash inflow from income taxes refunded, classified as operating activities.

ifrs-full

IncomeTaxExpenseContinuingOperations

(Monetary), duration, debit

label

Tax expense (income)

IAS 12.79 Disclosure, IAS 12.81 c (ii) Disclosure, IAS 12.81 c (i) Disclosure, IAS 1.82 d Disclosure, IAS 26.35 b (viii) Disclosure, IFRS 12.B13 g Disclosure, IFRS 8.23 h Disclosure

negatedTerseLabel

Tax income (expense)

totalLabel

Total tax expense (income)

documentation

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

ifrs-full

IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to available-for-sale financial assets included in other comprehensive income

Expired 2023-01-01 IAS 12.81 ab Disclosure, Expired 2023-01-01 IAS 1.90 Disclosure

negatedLabel

Income tax relating to available-for-sale financial assets included in other comprehensive income

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to cash flow hedges included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to cash flow hedges included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to change in value of time value of options included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to change in value of time value of options included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Revaluation surplus; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome

Monetary, duration

label

Income tax relating to components of other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

totalLabel

Aggregated income tax relating to components of other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract

label

Income tax relating to components of other comprehensive income [abstract]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss

(Monetary), duration, debit

label

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss

IAS 1.91 Disclosure

negatedTotalLabel

Aggregated income tax relating to components of other comprehensive income that will be reclassified to profit or loss

documentation

The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract

label

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss

(Monetary), duration, debit

label

Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss

IAS 1.91 Disclosure

negatedTotalLabel

Aggregated income tax relating to components of other comprehensive income that will not be reclassified to profit or loss

documentation

The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract

label

Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]

ifrs-full

IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncome

Monetary, duration, debit

label

Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income

IAS 12.81 ab Common practice, IAS 1.90 Common practice

totalLabel

Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income; Hedges of net investment in foreign operations [member]]

ifrs-full

IncomeTaxRelatingToExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsIncludedInOtherComprehensiveIncomeAbstract

label

Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income [abstract]

ifrs-full

IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]

ifrs-full

IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income; Reserve of exchange differences on translation]

ifrs-full

IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure

negatedLabel

Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income

commentaryGuidance

Do NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element “Income tax relating to investments in equity instruments included in other comprehensive income”.

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to hedges of investments in equity instruments included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to hedges of investments in equity instruments included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]

ifrs-full

IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to hedges of net investments in foreign operations included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to hedges of net investments in foreign operations included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income]

ifrs-full

IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss

(Monetary), duration, debit

label

Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure

negatedLabel

Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss

(Monetary), duration, debit

label

Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure, IFRS 17.90 Disclosure

negatedLabel

Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to investments in equity instruments included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to investments in equity instruments included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]

ifrs-full

IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

Monetary, duration, debit

label

Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

IFRS 14.22 b Disclosure

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

Monetary, duration, debit

label

Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

IFRS 14.22 a Disclosure

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss

Monetary, duration, debit

label

Income tax relating to other components of other comprehensive income that will be reclassified to profit or loss

IAS 1.85 Common practice

documentation

The amount of income tax relating to other individually immaterial components of other comprehensive income that will be reclassified to profit or loss. [Refer: Other comprehensive income]

ifrs-full

IncomeTaxRelatingToOtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss

Monetary, duration, debit

label

Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss

IAS 1.85 Common practice

documentation

The amount of income tax relating to other individually immaterial components of other comprehensive income that will not be reclassified to profit or loss. [Refer: Other comprehensive income]

ifrs-full

IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome

(Monetary), duration, debit

label

Income tax relating to remeasurements of defined benefit plans included in other comprehensive income

IAS 12.81 ab Disclosure, IAS 1.90 Disclosure

negatedLabel

Income tax relating to remeasurements of defined benefit plans included in other comprehensive income

documentation

The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [domain]]

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

Monetary, duration, debit

label

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

IAS 1.90 Disclosure

totalLabel

Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

documentation

The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract

label

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss

(Monetary), duration, debit

label

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss

IAS 1.91 Disclosure

negatedLabel

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss

documentation

The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss

(Monetary), duration, debit

label

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss

IAS 1.91 Disclosure

negatedLabel

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss

documentation

The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]

ifrs-full

IncreaseDecreaseDueToApplicationOfIFRS15Member

Member

label

IFRS 15 [member]

IFRS 15.C8 a Disclosure

documentation

This member stands for IFRS 15 Revenue with Contracts with Customers.

ifrs-full

IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember

Member

label

Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]

IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure

documentation

This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.

ifrs-full

IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMember

Member

label

Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application [member]

IAS 1.106 Common practice

documentation

This member stands for the financial effect of changes in accounting policy for cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. [Refer: IFRSs [member]]

ifrs-full

IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember

Member

label

Increase (decrease) due to changes in accounting policy required by IFRSs [member]

IAS 8.28 f (i) Disclosure, IAS 8.28 g Disclosure

documentation

This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]

ifrs-full

IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember

Member

label

Increase (decrease) due to departure from requirement of IFRS [member]

IAS 1.20 d Disclosure

documentation

This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]

ifrs-full

IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember

Member

label

Increase (decrease) due to voluntary changes in accounting policy [member]

IAS 8.29 c (i) Disclosure, IAS 8.29 d Disclosure

documentation

This member stands for the financial effect of voluntary changes in accounting policy.

ifrs-full

IncreaseDecreaseInAccountingEstimate

Monetary, duration

label

Increase (decrease) in accounting estimate

IAS 8.39 Disclosure

documentation

The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.

ifrs-full

IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate

Monetary, duration, debit

label

Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate

IAS 1.85 Common practice

documentation

The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]

ifrs-full

IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Monetary, duration

label

Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

IFRS 7.28 b Example

totalLabel

Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

documentation

The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss]

ifrs-full

IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets

Monetary, duration, credit

label

Increase (decrease) in allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Disclosure

totalLabel

Total increase (decrease) in allowance account for credit losses of financial assets

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets]

ifrs-full

IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows

Monetary, duration, debit

label

Increase (decrease) in assets for insurance acquisition cash flows

IFRS 17.105A Disclosure

totalLabel

Total increase (decrease) in assets for insurance acquisition cash flows

documentation

The increase (decrease) in assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [domain]; Assets for insurance acquisition cash flows]

ifrs-full

IncreaseDecreaseInCashAndCashEquivalents

Monetary, duration, debit

label

Increase (decrease) in cash and cash equivalents after effect of exchange rate changes

IAS 7.45 Disclosure

netLabel

Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes

documentation

The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]

ifrs-full

IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

Monetary, duration, debit

label

Increase (decrease) in cash and cash equivalents before effect of exchange rate changes

IAS 7.45 Disclosure

netLabel

Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes

documentation

The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]

ifrs-full

IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations

Monetary, duration, debit

label

Increase (decrease) in cash and cash equivalents, discontinued operations

IFRS 5.33 c Common practice

documentation

The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]

ifrs-full

IncreaseDecreaseInContingentConsiderationAssetLiability

Monetary, duration, debit

label

Increase (decrease) in contingent consideration asset (liability)

IFRS 3.B67 b (i) Disclosure

documentation

The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.

ifrs-full

IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

Increase (decrease) in contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

totalLabel

Total increase (decrease) in contingent liabilities recognised in business combination

documentation

The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]; Classes of contingent liabilities [domain]]

ifrs-full

IncreaseDecreaseInCreditDerivativeFairValue

Monetary, duration, debit

label

Increase (decrease) in credit derivative, fair value

IFRS 7.24G a Disclosure

totalLabel

Total increase (decrease) in credit derivative, fair value

documentation

The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]

ifrs-full

IncreaseDecreaseInCreditDerivativeNominalAmount

Monetary, duration

label

Increase (decrease) in credit derivative, nominal amount

IFRS 7.24G a Disclosure

totalLabel

Total increase (decrease) in credit derivative, nominal amount

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]

ifrs-full

IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation

Monetary, duration, debit

label

Increase (decrease) in current tax expense (income) due to rate regulation

IFRS 14.34 Disclosure

documentation

The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)]

ifrs-full

IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation

Monetary, duration, debit

label

Increase (decrease) in deferred tax expense (income) due to rate regulation

IFRS 14.34 Disclosure

documentation

The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]

ifrs-full

IncreaseDecreaseInDeferredTaxLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in deferred tax liability (asset)

IAS 12.81 Common practice

totalLabel

Total increase (decrease) in deferred tax liability (asset)

documentation

The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]

ifrs-full

IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption

Monetary, instant, credit

label

Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption

IAS 19.145 a Disclosure

documentation

The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]]

ifrs-full

IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption

Monetary, instant, credit

label

Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption

IAS 19.145 a Disclosure

documentation

The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [domain]]

ifrs-full

IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners

Monetary, duration, credit

label

Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners

IFRIC 17.16 b Disclosure

documentation

The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

Monetary, instant, credit

label

Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17

IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure

documentation

The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

Monetary, instant, credit

label

Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

IFRS 17.128 a (i) Disclosure

documentation

The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

Monetary, instant, credit

label

Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17

IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure

documentation

The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

Monetary, instant, credit

label

Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

IFRS 17.128 a (i) Disclosure

documentation

The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

Increase in existing liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

documentation

The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]

ifrs-full

IncreaseDecreaseInExistingProvisionsOtherProvisions

Monetary, duration, credit

label

Increase in existing provisions, other provisions

IAS 37.84 b Disclosure

documentation

The increase in existing other provisions. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Disclosure, IFRS 7.35I Disclosure

totalLabel

Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts

documentation

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract

label

Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementAssets

Monetary, duration, debit

label

Increase (decrease) in fair value measurement, assets

IFRS 13.93 e Disclosure

totalLabel

Total increase (decrease) in fair value measurement, assets

documentation

The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets

Monetary, duration, debit

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments

Monetary, duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity's own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input.

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities

Monetary, duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets

Monetary, duration, debit

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments

Monetary, duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input.

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities

Monetary, duration, credit

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities

Monetary, duration

label

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

ifrs-full

IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments

Monetary, duration, credit

label

Increase (decrease) in fair value measurement, entity’s own equity instruments

IFRS 13.93 e Disclosure

totalLabel

Total increase (decrease) in fair value measurement, entity’s own equity instruments

documentation

The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract

label

Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract

label

Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract

label

Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract

label

Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract

label

Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract

label

Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementLiabilities

Monetary, duration, credit

label

Increase (decrease) in fair value measurement, liabilities

IFRS 13.93 e Disclosure

totalLabel

Total increase (decrease) in fair value measurement, liabilities

documentation

The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]

ifrs-full

IncreaseDecreaseInFinancialAssets

Monetary, duration, debit

label

Increase (decrease) in financial assets

IFRS 7.35H Disclosure, IFRS 7.35I Disclosure

totalLabel

Total increase (decrease) in financial assets

documentation

The increase (decrease) in financial assets. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseInFinancialAssetsAbstract

label

Increase (decrease) in financial assets [abstract]

ifrs-full

IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9

Monetary, instant, debit

label

Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9

IFRS 7.42L b Disclosure

documentation

The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9

Monetary, instant, debit

label

Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9

IFRS 7.42L a Disclosure

documentation

The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]

ifrs-full

IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9

Monetary, instant, credit

label

Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9

IFRS 7.42L b Disclosure

documentation

The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9

Monetary, instant, credit

label

Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9

IFRS 7.42L a Disclosure

documentation

The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (i.e. not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]

ifrs-full

IncreaseDecreaseInInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in insurance contracts liability (asset)

IFRS 17.99 Common practice

totalLabel

Total increase (decrease) in insurance contracts liability (asset)

documentation

The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseInIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Increase (decrease) in intangible assets and goodwill

IAS 38.118 e Common practice

totalLabel

Total increase (decrease) in intangible assets and goodwill

documentation

The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

ifrs-full

IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities

Monetary, duration, credit

label

Increase (decrease) in liabilities arising from financing activities

IAS 7.44B Disclosure

totalLabel

Total increase (decrease) in liabilities arising from financing activities

documentation

The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

ifrs-full

IncreaseDecreaseInNetAssetsAvailableForBenefits

Monetary, duration, credit

label

Increase (decrease) in net assets available for benefits

IAS 26.35 b Disclosure

totalLabel

Total increase (decrease) in net assets available for benefits

documentation

The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset)

IAS 19.141 Disclosure

totalLabel

Total increase (decrease) in net defined benefit liability (asset)

documentation

The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets

IAS 19.141 Common practice

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from administration costs in the current period, that are not reflected in return on plan assets. [Refer: Administrative expenses; Net defined benefit liability (asset)] [Contrast: Administration costs not reflected in return on plan assets, defined benefit plans; Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss

IAS 19.141 Common practice

totalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from expense (income) included in profit or loss. [Refer: Net defined benefit liability (asset); Profit (loss)] [Contrast: Post-employment benefit expense in profit or loss, defined benefit plans]

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes

IAS 19.141 Common practice

totalLabel

Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from miscellaneous other changes. [Refer: Net defined benefit liability (asset); Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss; Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

ifrs-full

IncreaseDecreaseInNetInvestmentInFinanceLease

Monetary, duration, debit

label

Increase (decrease) in net investment in finance lease

IFRS 16.93 Disclosure

documentation

The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]

ifrs-full

IncreaseDecreaseInNumberOfOrdinarySharesIssued

Shares

label

Increase (decrease) in number of ordinary shares issued

IAS 1.112 c Common practice

documentation

The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]

ifrs-full

IncreaseDecreaseInNumberOfSharesOutstanding

Shares

label

Increase (decrease) in number of shares outstanding

IAS 1.79 a (iv) Disclosure

totalLabel

Total increase (decrease) in number of shares outstanding

documentation

The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

Monetary, duration, credit

label

Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17

IFRS 17.128 a (i) Disclosure, IFRS 17.128 a (ii) Disclosure

documentation

The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

Monetary, duration, credit

label

Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

IFRS 17.128 a (i) Disclosure

documentation

The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

Monetary, duration, credit

label

Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17

IFRS 17.128 a (ii) Disclosure, IFRS 17.128 a (i) Disclosure

documentation

The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

Monetary, duration, credit

label

Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

IFRS 17.128 a (i) Disclosure

documentation

The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk variable that arises from contracts within the scope of IFRS 17.

ifrs-full

IncreaseDecreaseInPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) in property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

totalLabel

Total increase (decrease) in property, plant and equipment including right-of-use assets

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances

Monetary, duration, credit

label

Increase (decrease) in regulatory deferral account credit balances

IFRS 14.33 a Disclosure

totalLabel

Total increase (decrease) in regulatory deferral account credit balances

documentation

The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]

ifrs-full

IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances

Monetary, duration, debit

label

Increase (decrease) in regulatory deferral account debit balances

IFRS 14.33 a Disclosure

totalLabel

Total increase (decrease) in regulatory deferral account debit balances

documentation

The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]

ifrs-full

IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

Monetary, duration, credit

label

Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

IFRS 17.116 Common practice

documentation

The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

ifrs-full

IncreaseDecreaseInRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) in right-of-use assets

IAS 16.73 e Common practice

totalLabel

Total increase (decrease) in right-of-use assets

documentation

The increase (decrease) in right-of-use assets. [Refer: Right-of-use assets]

ifrs-full

IncreaseDecreaseInWorkingCapital

Monetary, duration, credit

label

Increase (decrease) in working capital

IAS 7.20 Common practice

documentation

The increase (decrease) in working capital.

ifrs-full

IncreaseDecreaseThroughAcquisitionOfSubsidiary

Monetary, duration, credit

label

Increase (decrease) through acquisition of subsidiary, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)

IFRS 17.105 d Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

Monetary, duration, credit

label

Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets]

ifrs-full

IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)

IFRS 17.103 b (ii) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Monetary, duration

label

Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

IFRS 7.28 b Example, IFRS 7.IG14 Example

documentation

The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]

ifrs-full

IncreaseDecreaseThroughAppropriationOfRetainedEarnings

Monetary, duration, credit

label

Increase (decrease) through appropriation of retained earnings, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]

ifrs-full

IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances

Monetary, duration, credit

label

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances

IFRS 14.33 a (i) Example

documentation

The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances]

ifrs-full

IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances

Monetary, duration, debit

label

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances

IFRS 14.33 a (i) Example

documentation

The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances]

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals

IAS 19.141 h Disclosure

commentaryGuidance

Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Total for all business combinations [member]; Net defined benefit liability (asset)]

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights

Monetary, duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals

IAS 19.141 h Disclosure

documentation

The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the effects of business combinations and disposals. [Refer: Total for all business combinations [member]; Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through business combinations, deferred tax liability (asset)

IAS 12.81 Common practice

documentation

The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]

ifrs-full

IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through cash flows, insurance contracts liability (asset)

IFRS 17.105 a Disclosure

totalLabel

Total increase (decrease) through cash flows, insurance contracts liability (asset)

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

documentation

The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]

ifrs-full

IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions

Monetary, duration, credit

label

Increase (decrease) through change in discount rate, other provisions

IAS 37.84 e Disclosure

documentation

The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseThroughChangeInEquityOfSubsidiaries

Monetary, duration, credit

label

Increase (decrease) through change in equity of subsidiaries, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)

IFRS 17.104 b (ii) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]]

ifrs-full

IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances

Monetary, duration, credit

label

Increase (decrease) through changes in discount rates, regulatory deferral account credit balances

IFRS 14.33 a (iii) Example

documentation

The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]

ifrs-full

IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances

Monetary, duration, debit

label

Increase (decrease) through changes in discount rates, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

documentation

The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]

ifrs-full

IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)

IFRS 17.104 a (i) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]

ifrs-full

IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)

IFRS 17.104 a (ii) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]

ifrs-full

IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities

Monetary, duration, credit

label

Increase (decrease) through changes in fair values, liabilities arising from financing activities

IAS 7.44B d Disclosure

documentation

The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]

ifrs-full

IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)

IAS 19.141 e Disclosure

commentaryGuidance

Increases in the present value of defined benefit obligation or net defined benefit liability resulting from changes in foreign exchange rates should be tagged with a positive value; decreases should be tagged with a negative value. Increases in the fair value of plan assets resulting from changes in foreign exchange rates represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets represent an increase in the net defined benefit liability and should be tagged with a positive value.

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]

ifrs-full

IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances

Monetary, duration, credit

label

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances

IFRS 14.33 a (iii) Example

documentation

The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]

ifrs-full

IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances

Monetary, duration, debit

label

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

documentation

The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]

ifrs-full

IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets

Monetary, duration, debit

label

Increase (decrease) through changes in models or risk parameters, financial assets

IFRS 7.35H Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl

Monetary, duration, credit

label

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity

IAS 1.106 d (iii) Disclosure

documentation

The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent

Monetary, duration, credit

label

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent

IFRS 12.18 Disclosure

documentation

The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Total for all subsidiaries [member]; Equity attributable to owners of parent]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through changes that relate to current service, insurance contracts liability (asset)

IFRS 17.104 b Disclosure

totalLabel

Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset)

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)

IFRS 17.103 b (iv) Disclosure, IFRS 17.104 a Disclosure

totalLabel

Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset)

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)

IFRS 17.103 b (iii) Disclosure, IFRS 17.104 c Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, i.e. changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughConversionOfConvertibleInstruments

Monetary, duration, credit

label

Increase (decrease) through conversion of convertible instruments, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from the conversion of convertible instruments.

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets

Monetary, duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets

IFRS 15.118 b Example

documentation

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities

Monetary, duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities

IFRS 15.118 b Example

documentation

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets

Monetary, duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets

IFRS 15.118 b Example

documentation

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities

Monetary, duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities

IFRS 15.118 b Example

documentation

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets

Monetary, duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets

IFRS 15.118 b Example

documentation

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities

Monetary, duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities

IFRS 15.118 b Example

documentation

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets

Monetary, duration, debit

label

Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets

IFRS 15.118 b Example

documentation

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities

Monetary, duration, credit

label

Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities

IFRS 15.118 b Example

documentation

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]

ifrs-full

IncreaseDecreaseThroughDisposalOfSubsidiary

Monetary, duration, credit

label

Increase (decrease) through disposal of subsidiary, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities

Monetary, duration, credit

label

Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities

IAS 7.44B c Disclosure

documentation

The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]

ifrs-full

IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)

IFRS 17.105 b Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]

ifrs-full

IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)

IFRS 17.108 a Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)

IFRS 17.104 a (iii) Disclosure, IFRS 17.107 Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)

IFRS 17.108 b Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughExerciseOfOptions

Monetary, duration, credit

label

Increase (decrease) through exercise of options, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from the exercise of options.

ifrs-full

IncreaseDecreaseThroughExerciseOfWarrantsEquity

Monetary, duration, credit

label

Increase (decrease) through exercise of warrants, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from the exercise of warrants.

ifrs-full

IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through experience adjustments, insurance contracts liability (asset)

IFRS 17.104 b (iii) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities

Monetary, duration, credit

label

Increase (decrease) through financing cash flows, liabilities arising from financing activities

IAS 7.44B a Disclosure

documentation

The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.IG20B Example

totalLabel

Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts

documentation

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract

label

Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets

Monetary, duration, debit

label

Increase (decrease) through foreign exchange and other movements, financial assets

IFRS 7.35H Example, IFRS 7.IG20B Example

totalLabel

Total increase (decrease) through foreign exchange and other movements, financial assets

documentation

The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract

label

Increase (decrease) through foreign exchange and other movements, financial assets [abstract]

ifrs-full

IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseDecreaseThroughForeignExchangeFinancialAssets

Monetary, duration, debit

label

Increase (decrease) through foreign exchange, financial assets

IFRS 7.35H Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

Monetary, duration, credit

label

Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

IFRS 17.116 Example

documentation

The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

ifrs-full

IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)

IFRS 17.103 b (i) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)

IFRS 17.105 a (iii) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)

IFRS 17.105 a (iii) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]

ifrs-full

IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)

IFRS 17.105 a (ii) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)

IFRS 17.105 c Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance revenue, insurance contracts liability (asset)

IFRS 17.103 a Disclosure

totalLabel

Total increase (decrease) through insurance revenue, insurance contracts liability (asset)

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)

IFRS 17.114 c Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) or the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)

IFRS 17.114 b Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24B of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)

IFRS 17.114 a Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19A of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance service expenses, insurance contracts liability (asset)

IFRS 17.103 b Disclosure

totalLabel

Total increase (decrease) through insurance service expenses, insurance contracts liability (asset)

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract

label

Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through insurance service result, insurance contracts liability (asset)

IFRS 17.103 Disclosure, IFRS 17.104 Disclosure

totalLabel

Total increase (decrease) through insurance service result, insurance contracts liability (asset)

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]

ifrs-full

IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)

IFRS 17.103 c Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)

IAS 12.81 Common practice

documentation

The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]

ifrs-full

IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35I b Example

documentation

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets

Monetary, duration, debit

label

Increase (decrease) through modification of contractual cash flows, financial assets

IFRS 7.35I b Example

documentation

The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets

Monetary, duration, credit

label

Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, biological assets

IAS 41.50 f Disclosure

documentation

The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through net exchange differences, deferred tax liability (asset)

IAS 12.81 Common practice

documentation

The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesGoodwill

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, goodwill

IFRS 3.B67 d (vi) Disclosure

documentation

The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, intangible assets and goodwill

IAS 38.118 e (vii) Common practice

documentation

The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, intangible assets other than goodwill

IAS 38.118 e (vii) Disclosure

documentation

The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, investment property

IAS 40.76 e Disclosure, IAS 40.79 d (vi) Disclosure

documentation

The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions

Monetary, duration, credit

label

Increase (decrease) through net exchange differences, other provisions

IAS 37.84 Common practice

documentation

The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, property, plant and equipment

IAS 16.73 e (viii) Disclosure

documentation

The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue

Monetary, duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences

IAS 19.141 e Disclosure

documentation

The increase (decrease) in the fair value of reimbursement rights related to defined benefit obligation, resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through net exchange differences, right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in right-of-use assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Right-of-use assets]

ifrs-full

IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Monetary, duration

label

Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

IFRS 7.28 b Example, IFRS 7.IG14 Example

documentation

The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]

ifrs-full

IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities

Monetary, duration, credit

label

Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities

IAS 7.44B b Disclosure

documentation

The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Total for all subsidiaries [member]]

ifrs-full

IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets

Monetary, duration, credit

label

Increase (decrease) through other changes, allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]

ifrs-full

IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Increase (decrease) through other changes, intangible assets and goodwill

IAS 38.118 e (viii) Common practice

documentation

The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]

ifrs-full

IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Increase (decrease) through other changes, intangible assets other than goodwill

IAS 38.118 e (viii) Disclosure

documentation

The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

ifrs-full

IncreaseDecreaseThroughOtherChangesInvestmentProperty

Monetary, duration, debit

label

Increase (decrease) through other changes, investment property

IAS 40.76 g Disclosure, IAS 40.79 d (viii) Disclosure

documentation

The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]

ifrs-full

IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities

Monetary, duration, credit

label

Increase (decrease) through other changes, liabilities arising from financing activities

IAS 7.44B e Disclosure

documentation

The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]

ifrs-full

IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from other changes

IAS 19.141 Common practice

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]

ifrs-full

IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) through other changes, property, plant and equipment

IAS 16.73 e (ix) Disclosure

documentation

The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

ifrs-full

IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through other changes, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances

Monetary, duration, credit

label

Increase (decrease) through other changes, regulatory deferral account credit balances

IFRS 14.33 a (iii) Example

totalLabel

Total increase (decrease) through other changes, regulatory deferral account credit balances

documentation

The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract

label

Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances

Monetary, duration, debit

label

Increase (decrease) through other changes, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

totalLabel

Total increase (decrease) through other changes, regulatory deferral account debit balances

documentation

The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract

label

Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]

ifrs-full

IncreaseDecreaseThroughOtherChangesRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through other changes, right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in right-of-use assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets]

ifrs-full

IncreaseDecreaseThroughOtherContributionsByOwners

Monetary, duration, credit

label

Increase through other contributions by owners, equity

IAS 1.106 d (iii) Disclosure

documentation

The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.

ifrs-full

IncreaseDecreaseThroughOtherDistributionsToOwners

(Monetary), duration, debit

label

Decrease through other distributions to owners, equity

IAS 1.106 d (iii) Disclosure

negatedLabel

Decrease through other distributions to owners, equity

documentation

The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.

ifrs-full

IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseDecreaseThroughOtherMovementsFinancialAssets

Monetary, duration, debit

label

Increase (decrease) through other movements, financial assets

IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)

IFRS 17.105 a (i) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]

ifrs-full

IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)

IFRS 17.105 a (i) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]

ifrs-full

IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

Monetary, duration, credit

label

Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

IFRS 17.116 Example

documentation

The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

ifrs-full

IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)

IFRS 17.104 b (i) Disclosure

documentation

The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]

ifrs-full

IncreaseDecreaseThroughSharebasedPaymentTransactions

Monetary, duration, credit

label

Increase (decrease) through share-based payment transactions, equity

IAS 1.106 d (iii) Disclosure

documentation

The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]

ifrs-full

IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions

Monetary, duration, credit

label

Increase through adjustments arising from passage of time, other provisions

IAS 37.84 e Disclosure

documentation

The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseThroughTransactionsWithOwners

Monetary, duration, credit

label

Increase (decrease) through transactions with owners, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from transactions with owners.

ifrs-full

IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings

Monetary, duration, credit

label

Increase (decrease) through transfer between revaluation surplus and retained earnings, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets

Monetary, duration, debit

label

Increase (decrease) through other changes, biological assets

IAS 41.50 g Disclosure

documentation

The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesEquity

Monetary, duration, credit

label

Increase (decrease) through other changes, equity

IAS 1.106 d Disclosure

documentation

The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill

Monetary, duration, debit

label

Increase (decrease) through other changes, goodwill

IFRS 3.B67 d (vii) Disclosure

documentation

The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Increase (decrease) through transfers and other changes, intangible assets and goodwill

IAS 38.118 e Common practice

totalLabel

Total increase (decrease) through transfers and other changes, intangible assets and goodwill

documentation

The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract

label

Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Increase (decrease) through transfers and other changes, intangible assets other than goodwill

IAS 38.118 e Common practice

totalLabel

Total increase (decrease) through transfers and other changes, intangible assets other than goodwill

documentation

The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract

label

Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions

Monetary, duration, credit

label

Increase (decrease) through transfers and other changes, other provisions

IAS 37.84 Common practice

documentation

The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) through transfers and other changes, property, plant and equipment

IAS 16.73 e Common practice

totalLabel

Total increase (decrease) through transfers and other changes, property, plant and equipment

documentation

The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract

label

Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

totalLabel

Total increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssetsAbstract

label

Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through transfers and other changes, right-of-use assets

IAS 16.73 e Common practice

totalLabel

Total increase (decrease) through transfers and other changes, right-of-use assets

documentation

The increase (decrease) in right-of-use assets resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Right-of-use assets]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssetsAbstract

label

Increase (decrease) through transfers and other changes, right-of-use assets [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseDecreaseThroughTransfersFinancialAssets

Monetary, duration, debit

label

Increase (decrease) through transfers, financial assets

IFRS 7.35H Example, IFRS 7.35I d Example, IFRS 7.IG20B Example

documentation

The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]

ifrs-full

IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) through transfers from construction in progress, property, plant and equipment

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]

ifrs-full

IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from construction in progress. [Refer: Property, plant and equipment including right-of-use assets; Construction in progress]

ifrs-full

IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) through transfers from (to) investment property, property, plant and equipment

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]

ifrs-full

IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers from (to) investment property. [Refer: Property, plant and equipment including right-of-use assets; Investment property]

ifrs-full

IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill

Monetary, duration, debit

label

Increase (decrease) through transfers, intangible assets and goodwill

IAS 38.118 e Common practice

documentation

The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]

ifrs-full

IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Increase (decrease) through transfers, intangible assets other than goodwill

IAS 38.118 e Common practice

documentation

The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]

ifrs-full

IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment

Monetary, duration, debit

label

Increase (decrease) through transfers, property, plant and equipment

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]

ifrs-full

IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through transfers, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets resulting from transfers. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

IncreaseDecreaseThroughTransfersRightofuseAssets

Monetary, duration, debit

label

Increase (decrease) through transfers, right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in right-of-use assets resulting from transfers. [Refer: Right-of-use assets]

ifrs-full

IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances

Monetary, duration, credit

label

Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances

IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example

documentation

The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]

ifrs-full

IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances

Monetary, duration, debit

label

Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example, IFRS 14.IE5 Example

documentation

The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances]

ifrs-full

IncreaseDecreaseThroughTransferToStatutoryReserve

Monetary, duration, credit

label

Increase (decrease) through transfer to statutory reserve, equity

IAS 1.106 d Common practice

documentation

The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]

ifrs-full

IncreaseDecreaseThroughTreasuryShareTransactions

Monetary, duration, credit

label

Increase (decrease) through treasury share transactions, equity

IAS 1.106 d Disclosure

documentation

The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]

ifrs-full

IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares

Monetary, duration, credit

label

Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares

IAS 33.70 a Disclosure

documentation

The increase (decrease) to profit (loss) to reflect the dilutive effect from assumed conversion of all potential ordinary shares.

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

Monetary, duration, debit

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

Monetary, duration, credit

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

Monetary, duration, credit

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

IFRS 13.93 h (ii) Disclosure

documentation

The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

Monetary, duration

label

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities

IFRS 13.93 h (ii) Common practice

documentation

The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

ifrs-full

IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

documentation

The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]

ifrs-full

IncreaseThroughBusinessCombinationsContractAssets

Monetary, duration, debit

label

Increase through business combinations, contract assets

IFRS 15.118 a Example

documentation

The increase in contract assets resulting from business combinations. [Refer: Total for all business combinations [member]; Contract assets]

ifrs-full

IncreaseThroughBusinessCombinationsContractLiabilities

Monetary, duration, credit

label

Increase through business combinations, contract liabilities

IFRS 15.118 a Example

documentation

The increase in contract liabilities resulting from business combinations. [Refer: Total for all business combinations [member]; Contract liabilities]

ifrs-full

IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances

Monetary, duration, debit

label

Increase through items acquired in business combination, regulatory deferral account debit balances

IFRS 14.33 a (iii) Example

documentation

The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account debit balances]

ifrs-full

IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances

Monetary, duration, credit

label

Increase through items assumed in business combination, regulatory deferral account credit balances

IFRS 14.33 a (iii) Example

documentation

The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Total for all business combinations [member]; Regulatory deferral account credit balances]

ifrs-full

IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities

Monetary, duration, credit

label

Increase through new leases, liabilities arising from financing activities

IAS 7 – A Statement of cash flows for an entity other than a financial institution Example, IAS 7.44B Example

documentation

The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]

ifrs-full

IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

Monetary, duration, credit

label

Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts

IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example

documentation

The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

ifrs-full

IncreaseThroughOriginationOrPurchaseFinancialAssets

Monetary, duration, debit

label

Increase through origination or purchase, financial assets

IFRS 7.35H Example, IFRS 7.35I a Example, IFRS 7.IG20B Example

documentation

The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]

ifrs-full

IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows

Monetary, duration, debit

label

Increase through reversals of impairment losses, assets for insurance acquisition cash flows

IFRS 17.105B Disclosure

documentation

The increase in assets for insurance acquisition cash flows resulting from reversals of impairment losses recognised in the period. [Refer: Insurance contracts [domain]; Assets for insurance acquisition cash flows]

ifrs-full

IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements

Monetary, duration

label

Incremental fair value granted, modified share-based payment arrangements

IFRS 2.47 c (ii) Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

IndemnificationAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Indemnification assets recognised as of acquisition date

IFRS 3.B64 g (i) Disclosure

documentation

The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

IndependentValuerWasInvolvedInRevaluationPropertyPlantAndEquipment

True/False

label

Independent valuer was involved in revaluation, property, plant and equipment

IAS 16.77 b Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts.

ifrs-full

IndependentValuerWasInvolvedInRevaluationRightofuseAssets

True/False

label

Independent valuer was involved in revaluation, right-of-use assets

IFRS 16.57 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether an independent valuer was involved for right-of-use assets stated at revalued amounts.

ifrs-full

IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted

Text

label

Indication of how frequently hedging relationships are discontinued and restarted

IFRS 7.23C b (iii) Disclosure

documentation

The description of an indication of how frequently the hedging relationships are discontinued and restarted.

ifrs-full

IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity

Text

label

Indication of other forms of government assistance with direct benefits for entity

IAS 20.39 b Disclosure

documentation

The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities

Text

label

Indication of uncertainties of amount or timing of outflows, contingent liabilities

IAS 37.86 b Disclosure

documentation

The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination

Text

label

Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination

IFRS 3.B64 j (i) Disclosure, IFRS 3.B64 j Disclosure, IFRS 3.B67 c Disclosure

documentation

The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Classes of contingent liabilities [domain]; Total for all business combinations [member]]

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions

Text

label

Indication of uncertainties of amount or timing of outflows, other provisions

IAS 37.85 b Disclosure

documentation

The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]

ifrs-full

IndividualAssetsOrCashgeneratingUnitsAxis

Axis

label

Individual assets or cash-generating units [axis]

IAS 36.130 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

IndividualAssetsOrCashgeneratingUnitsDomain

Domain [default]

label

Individual assets or cash-generating units [domain]

IAS 36.130 Disclosure

documentation

This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used.

ifrs-full

IndividualAssetsOrCashgeneratingUnitsMember

Member

label

Total for all individual assets or cash-generating units [member]

IAS 36.130 Disclosure

documentation

This member stands for individual assets or cash-generating units. [Refer: Total for all cash-generating units [member]]

ifrs-full

IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis

Axis

label

Cash-generating units [axis]

IAS 36.134 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesDomain

Domain [default]

label

Cash-generating units [domain]

IAS 36.134 Disclosure, IAS 36.135 Disclosure

documentation

This member stands for the standard value for the “Cash-generating units” axis if no other member is used.

ifrs-full

IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember

Member

label

Total for all cash-generating units [member]

IAS 36.134 Disclosure

documentation

This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

ifrs-full

IndividuallyInsignificantCounterpartiesMember

Member

label

Individually insignificant counterparties [member]

IFRS 7.B52 Disclosure

documentation

This member stands for individually insignificant parties to the transaction other than the entity.

ifrs-full

InflowsOfCashFromInvestingActivities

Monetary, duration, debit

label

Inflows of cash from investing activities

IAS 7.16 Common practice

documentation

The cash inflow from investing activities.

ifrs-full

InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory

Text block

label

Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]

IFRS 7.35K c Disclosure

documentation

The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.

ifrs-full

InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements

Text

label

Information about consequences of non-compliance with externally imposed capital requirements

IAS 1.135 e Disclosure

documentation

Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [domain]]

ifrs-full

InformationAboutContingentAssetsThatDisclosureIsNotPracticable

Text

label

Information about contingent assets that disclosure is not practicable

IAS 37.91 Disclosure

documentation

Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.

ifrs-full

InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable

Text

label

Information about contingent liabilities that disclosure is not practicable

IAS 37.91 Disclosure

documentation

Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets

Text block

label

Information about credit quality of neither past due nor impaired financial assets [text block]

Expired 2023-01-01 IFRS 7.36 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets]

ifrs-full

InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets

Text

label

Information about credit quality of reinsurance contracts held that are assets

IFRS 17.131 b Disclosure

documentation

Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]

ifrs-full

InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates

Text

label

Information about effect of regulatory frameworks in which entity operates

IFRS 17.126 Disclosure

documentation

Information about the effect of the regulatory frameworks in which the entity operates.

ifrs-full

InformationAboutEntitysDefinitionsOfDefault

Text

label

Information about entity’s definitions of default

IFRS 7.35F b Disclosure

documentation

Information about an entity’s definitions of default, including the reasons for selecting those definitions.

ifrs-full

InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted

Text

label

Information about exposure arising from leases not yet commenced to which lessee is committed

IFRS 16.59 b (iv) Example

documentation

Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed.

ifrs-full

InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup

Text

label

Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group

IFRS 7.B8H Disclosure

documentation

Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.

ifrs-full

InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory

Text block

label

Information about how designated risk component relates to hedged item in its entirety [text block]

IFRS 7.22C b Disclosure

documentation

The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [domain]]

ifrs-full

InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory

Text block

label

Information about how entity determined risk component designated as hedged item [text block]

IFRS 7.22C a Disclosure

documentation

The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [domain]]

ifrs-full

InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined

Text

label

Information about how expected cash outflow on redemption or repurchase was determined

IAS 1.136A d Disclosure

documentation

Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]

ifrs-full

InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted

Text

label

Information about how expected volatility was determined, share options granted

IFRS 2.47 a (ii) Disclosure

documentation

Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility.

ifrs-full

InformationAboutHowFairValueWasMeasuredShareOptionsGranted

Text

label

Information about how fair value was measured, share options granted

IFRS 2.47 a Disclosure

documentation

Information on how the fair value of share options granted was measured.

ifrs-full

InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted

Text

label

Information about how fair was determined if not on basis of observable market, other equity instruments granted

IFRS 2.47 b (i) Disclosure

documentation

Information about how the fair value was determined for other equity instruments granted (i.e. other than share options) if it was not measured on the basis of an observable market price.

ifrs-full

InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets

Text

label

Information about how lessor manages risk associated with rights it retains in underlying assets

IFRS 16.92 b Disclosure

documentation

Information about how the lessor manages the risk associated with the rights it retains in underlying assets.

ifrs-full

InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined

Text

label

Information about how maximum exposure to loss from interests in structured entities is determined

IFRS 12.29 c Disclosure

documentation

Information about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]

ifrs-full

InformationAboutHowMaximumExposureToLossIsDetermined

Text

label

Information about how maximum exposure to loss from continuing involvement is determined

IFRS 7.42E c Disclosure

documentation

Information about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]

ifrs-full

InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions

Text

label

Information about lessee’s exposure arising from extension options and termination options

IFRS 16.59 b (ii) Example

documentation

Information about the lessee’s exposure arising from extension options and termination options.

ifrs-full

InformationAboutLesseesExposureArisingFromResidualValueGuarantees

Text

label

Information about lessee’s exposure arising from residual value guarantees

IFRS 16.59 b (iii) Example

documentation

Information about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.

ifrs-full

InformationAboutLesseesExposureArisingFromVariableLeasePayments

Text

label

Information about lessee’s exposure arising from variable lease payments

IFRS 16.59 b (i) Example

documentation

Information about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.

ifrs-full

InformationAboutMajorCustomers

Text

label

Information about major customers

IFRS 8.34 Disclosure

documentation

Information about the entity’s major customers and the extent of the entity’s reliance on them.

ifrs-full

InformationAboutMarketForFinancialInstruments

Text

label

Information about market for financial instruments

Expired 2023-01-01 IFRS 7.30 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]

ifrs-full

InformationAboutNatureOfLesseesLeasingActivities

Text

label

Information about nature of lessee’s leasing activities

IFRS 16.59 a Example

documentation

Information about the nature of the lessee’s leasing activities.

ifrs-full

InformationAboutNatureOfLessorsLeasingActivities

Text

label

Information about nature of lessor’s leasing activities

IFRS 16.92 a Disclosure

documentation

Information about the nature of the lessor’s leasing activities.

ifrs-full

InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments

Text

label

Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments

IAS 1.136A b Disclosure

documentation

Information about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Classes of financial instruments [domain]]

ifrs-full

InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability

Text

label

Information about potential exposure to future cash outflows not reflected in measurement of lease liability

IFRS 16.59 b Example

documentation

Information about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]

ifrs-full

InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory

Text block

label

Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]

IFRS 15.115 Disclosure

documentation

The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]

ifrs-full

InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee

Text

label

Information about restrictions or covenants imposed by leases on lessee

IFRS 16.59 c Example

documentation

Information about the restrictions or covenants imposed by leases on the lessee.

ifrs-full

InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets

Text

label

Information about risk management strategy for rights that lessor retains in underlying assets

IFRS 16.92 b Disclosure

documentation

Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk.

ifrs-full

InformationAboutSaleAndLeasebackTransactions

Text

label

Information about sale and leaseback transactions

IFRS 16.59 d Example

documentation

Information about the sale and leaseback transactions.

ifrs-full

InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity

Text

label

Information about significant judgements and assumptions made in determining that entity is investment entity

IFRS 12.9A Disclosure

documentation

Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]

ifrs-full

InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets

Text

label

Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets

IFRS 7.23C b (i) Disclosure

documentation

Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.

ifrs-full

InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments

Text

label

Information about whether and how entity intends to dispose of financial instruments

Expired 2023-01-01 IFRS 7.30 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Classes of financial instruments [domain]]

ifrs-full

InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted

Text

label

Information how fair value was measured, other equity instruments granted

IFRS 2.47 b Disclosure

documentation

Information about how the weighted average fair value at the measurement date of other equity instruments granted (i.e. other than share options) was measured.

ifrs-full

InformationOnEntitysWriteoffPolicy

Text

label

Information on entity’s write-off policy

IFRS 7.35F e Disclosure

documentation

Information on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity.

ifrs-full

InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9

Text

label

Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9

IFRS 7.42J a Disclosure

documentation

Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.

ifrs-full

InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets

Text

label

Information on how entity determined that financial assets are credit-impaired financial assets

IFRS 7.35F d Disclosure

documentation

Information on how an entity determined that financial assets are credit-impaired financial assets.

ifrs-full

InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition

Text

label

Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition

IFRS 7.35F a Disclosure

documentation

Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]

ifrs-full

InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17

Text

label

Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17

IFRS 17.C33 a Disclosure

documentation

Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.

ifrs-full

InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements

Text

label

Information on how incremental fair value granted was measured, modified share-based payment arrangements

IFRS 2.47 c (iii) Disclosure

documentation

Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Types of share-based payment arrangements [domain]]

ifrs-full

InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis

Text

label

Information on how instruments were grouped if expected credit losses were measured on collective basis

IFRS 7.35F c Disclosure

documentation

Information on how the instruments were grouped if expected credit losses were measured on a collective basis.

ifrs-full

InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied

Text

label

Information on how requirements for modification of contractual cash flows of financial assets have been applied

IFRS 7.35F f Disclosure

documentation

Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.

ifrs-full

InformationOnRevenuesAndProfitOrLossIsImpracticableToDiscloseBusinessCombinations

True/False

label

Information on revenues and profit or loss is impracticable to disclose, business combinations

IFRS 3.B64 q Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable.

ifrs-full

InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted

Text

label

Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted

IFRS 2.47 b (ii) Disclosure

documentation

Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (i.e. other than share options).

ifrs-full

InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted

Text

label

Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted

IFRS 2.47 b (iii) Disclosure

documentation

Information about whether and how other features of other equity instruments granted (i.e. other than share options) were incorporated into the measurement of fair value of these equity instruments.

ifrs-full

InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted

Text

label

Information whether and how other features were incorporated into measurement of fair value, share options granted

IFRS 2.47 a (iii) Disclosure

documentation

Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted.

ifrs-full

InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements

Text

label

Information whether entity complied with any externally imposed capital requirements

IAS 1.135 d Disclosure

documentation

Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [domain]]

ifrs-full

InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse

Text

label

Information whether recoverable amount of asset is fair value less costs of disposal or value in use

IAS 36.130 e Disclosure

documentation

Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Total for all cash-generating units [member]]

ifrs-full

InitiallyAppliedIFRSsAxis

Axis

label

Initially applied IFRSs [axis]

IAS 8.28 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InitiallyAppliedIFRSsDomain

Domain [default]

label

Initially applied IFRSs [domain]

IAS 8.28 Disclosure

documentation

This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the “Initially applied IFRSs” axis if no other member is used. [Refer: IFRSs [member]]

ifrs-full

InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis

Axis

label

Inputs to methods used to measure contracts within scope of IFRS 17 [axis]

IFRS 17.117 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain

Domain [default]

label

Inputs to methods used to measure contracts within scope of IFRS 17 [domain]

IFRS 17.117 a Disclosure

documentation

This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Inputs to methods used to measure contracts within scope of IFRS 17” axis if no other member is used.

ifrs-full

InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17

Decimal, instant

label

Input to method used to measure contracts within scope of IFRS 17

IFRS 17.117 a Disclosure

documentation

The value of an input to a method used to measure contracts within the scope of IFRS 17.

ifrs-full

InsuranceContractsAxis

Axis

label

Insurance contracts [axis]

IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InsuranceContractsByComponentsAxis

Axis

label

Insurance contracts by components [axis]

IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InsuranceContractsByComponentsDomain

Domain [default]

label

Insurance contracts by components [domain]

IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.107 Disclosure

documentation

This member stands for all insurance contracts when disaggregated by components, i.e. the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the “Insurance contracts by components” axis if no other member is used. [Refer: Insurance contracts [domain]]

ifrs-full

InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis

Axis

label

Insurance contracts by remaining coverage and incurred claims [axis]

IFRS 17.100 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InsuranceContractsByRemainingCoverageAndIncurredClaimsDomain

Domain [default]

label

Insurance contracts by remaining coverage and incurred claims [domain]

IFRS 17.100 Disclosure

documentation

This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the “Insurance contracts by remaining coverage and incurred claims” axis if no other member is used. [Refer: Insurance contracts [domain]]

ifrs-full

InsuranceContractsDomain

Domain [default]

label

Insurance contracts [domain]

IFRS 17.100 c Disclosure, IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure

documentation

This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the “Insurance contracts” axis if no other member is used.

ifrs-full

InsuranceContractsIssuedMember

Member

label

Insurance contracts issued [member]

IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure

documentation

This member stands for insurance contracts issued. [Refer: Insurance contracts [domain]]

ifrs-full

InsuranceContractsIssuedThatAreAssets

Monetary, instant, debit

label

Insurance contracts issued that are assets

IAS 1.54 da Disclosure, IFRS 17.78 a Disclosure

documentation

The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]

ifrs-full

InsuranceContractsIssuedThatAreLiabilities

Monetary, instant, credit

label

Insurance contracts issued that are liabilities

IAS 1.54 ma Disclosure, IFRS 17.78 b Disclosure

documentation

The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]

ifrs-full

InsuranceContractsLiabilityAsset

Monetary, instant, credit

label

Insurance contracts liability (asset)

IFRS 17.99 b Disclosure

periodEndLabel

Insurance contracts liability (asset) at end of period

periodStartLabel

Insurance contracts liability (asset) at beginning of period

documentation

The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [domain]]

ifrs-full

InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome

Monetary, instant, credit

label

Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income

IFRS 17.113 c Disclosure

documentation

The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]

ifrs-full

InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember

Member

label

Insurance contracts other than those to which premium allocation approach has been applied [member]

IFRS 17.101 Disclosure, IFRS 17.106 Disclosure, IFRS 17.107 Disclosure, IFRS 17.109 Disclosure

documentation

This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

ifrs-full

InsuranceContractsThatAreAssets

Monetary, instant, debit

label

Insurance contracts that are assets

IFRS 17.99 b Disclosure

periodEndLabel

Insurance contracts that are assets at end of period

periodStartLabel

Insurance contracts that are assets at beginning of period

documentation

The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [domain]]

ifrs-full

InsuranceContractsThatAreLiabilities

Monetary, instant, credit

label

Insurance contracts that are liabilities

IFRS 17.99 b Disclosure

periodEndLabel

Insurance contracts that are liabilities at end of period

periodStartLabel

Insurance contracts that are liabilities at beginning of period

documentation

The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]]

ifrs-full

InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember

Member

label

Insurance contracts to which premium allocation approach has been applied [member]

IFRS 17.100 c Disclosure

documentation

This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

ifrs-full

InsuranceExpense

Monetary, duration, debit

label

Insurance expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from purchased insurance.

ifrs-full

InsuranceFinanceIncomeExpenses

Monetary, duration, credit

label

Insurance finance income (expenses)

IFRS 17.110 Disclosure

documentation

The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract

label

Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax

IAS 1.91 b Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure

documentation

The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax

IAS 1.91 a Disclosure, IFRS 17.80 b Disclosure, IFRS 17.90 Disclosure

documentation

The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax, before reclassification adjustments. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss

Monetary, duration, credit

label

Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss

IAS 1.82 bb Disclosure, IFRS 17.80 b Disclosure

documentation

The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

InsuranceRevenue

Monetary, duration, credit

label

Insurance revenue

IAS 1.82 a (ii) Disclosure, IFRS 17.106 Disclosure, IFRS 17.80 a Disclosure

totalLabel

Total insurance revenue

documentation

The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]

ifrs-full

InsuranceRevenueAbstract

label

Insurance revenue [abstract]

ifrs-full

InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows

Monetary, duration, credit

label

Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows

IFRS 17.106 b Disclosure

documentation

The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

ifrs-full

InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage

Monetary, duration, credit

label

Insurance revenue, amounts relating to changes in liability for remaining coverage

IFRS 17.106 a Disclosure

totalLabel

Total insurance revenue, amounts relating to changes in liability for remaining coverage

documentation

The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]

ifrs-full

InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract

label

Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]

ifrs-full

InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk

Monetary, duration, credit

label

Insurance revenue, change in risk adjustment for non-financial risk

IFRS 17.106 a (ii) Disclosure

documentation

The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]

ifrs-full

InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices

Monetary, duration, credit

label

Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services

IFRS 17.106 a (iii) Disclosure

documentation

The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]

ifrs-full

InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod

Monetary, duration, credit

label

Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period

IFRS 17.106 a (i) Disclosure

documentation

The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued]

ifrs-full

InsuranceRevenueOtherAmounts

Monetary, duration, credit

label

Insurance revenue, other amounts

IFRS 17.106 a (iv) Disclosure

documentation

The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue]

ifrs-full

InsuranceRiskMember

Member

label

Insurance risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (i) Disclosure

documentation

This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]

ifrs-full

InsuranceServiceExpensesFromInsuranceContractsIssued

(Monetary), duration, debit

label

Insurance service expenses from insurance contracts issued

IAS 1.82 ab Disclosure, IFRS 17.80 a Disclosure

negatedLabel

Insurance service expenses from insurance contracts issued

documentation

The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]

ifrs-full

InsuranceServiceResult

Monetary, duration, credit

label

Insurance service result

IFRS 17.80 a Disclosure

totalLabel

Total insurance service result

documentation

The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]

ifrs-full

InsuranceServiceResultAbstract

label

Insurance service result [abstract]

ifrs-full

IntangibleAssetFairValueUsedAsDeemedCost

Monetary, instant, debit

label

Intangible asset fair value used as deemed cost

IFRS 1.30 Disclosure

documentation

The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsAcquiredByWayOfGovernmentGrant

Monetary, instant, debit

label

Intangible assets acquired by way of government grant

IAS 38.122 c (ii) Disclosure

documentation

The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue

Monetary, instant, debit

label

Intangible assets acquired by way of government grant, fair value initially recognised

IAS 38.122 c (i) Disclosure

documentation

The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsAndGoodwill

Monetary, instant, debit

label

Intangible assets and goodwill

IAS 1.55 Common practice

periodEndLabel

Intangible assets and goodwill at end of period

periodStartLabel

Intangible assets and goodwill at beginning of period

totalLabel

Total intangible assets and goodwill

documentation

The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsAndGoodwillAbstract

label

Intangible assets and goodwill [abstract]

ifrs-full

IntangibleAssetsMaterialToEntity

Monetary, instant, debit

label

Intangible assets material to entity

IAS 38.122 b Disclosure

documentation

The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsMaterialToEntityAxis

Axis

label

Intangible assets material to entity [axis]

IAS 38.122 b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

IntangibleAssetsMaterialToEntityDomain

Domain [default]

label

Intangible assets material to entity [domain]

IAS 38.122 b Disclosure

documentation

This member stands for intangible assets material to the entity. It also represents the standard value for the “Intangible assets material to entity” axis if no other member is used. [Refer: Intangible assets material to entity]

ifrs-full

IntangibleAssetsOtherThanGoodwill

Monetary, instant, debit

label

Intangible assets other than goodwill

IAS 1.54 c Disclosure, IAS 38.118 e Disclosure

periodEndLabel

Intangible assets other than goodwill at end of period

periodStartLabel

Intangible assets other than goodwill at beginning of period

totalLabel

Total intangible assets other than goodwill

documentation

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

ifrs-full

IntangibleAssetsOtherThanGoodwillAbstract

label

Intangible assets other than goodwill [abstract]

ifrs-full

IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets

Monetary, instant, debit

label

Intangible assets other than goodwill, revalued assets, at cost

IAS 38.124 a (iii) Disclosure

documentation

The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets

Monetary, instant, debit

label

Intangible assets other than goodwill, revalued assets

IAS 38.124 a (ii) Disclosure

documentation

The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsOtherThanGoodwillMember

Member

label

Intangible assets other than goodwill [member]

IAS 36.127 Example, IFRS 16.53 Example

documentation

This member stands for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsOtherThanGoodwillRevaluationSurplus

Monetary, instant, credit

label

Intangible assets other than goodwill, revaluation surplus

IAS 38.124 b Disclosure

documentation

The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]

ifrs-full

IntangibleAssetsPledgedAsSecurityForLiabilities

Monetary, instant, debit

label

Intangible assets pledged as security for liabilities

IAS 38.122 d Disclosure

documentation

The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsUnderDevelopment

Monetary, instant, debit

label

Intangible assets under development

IAS 38.119 g Example

documentation

The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsUnderDevelopmentMember

Member

label

Intangible assets under development [member]

IAS 38.119 g Example

documentation

This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsWhoseTitleIsRestricted

Monetary, instant, debit

label

Intangible assets whose title is restricted

IAS 38.122 d Disclosure

documentation

The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsWithIndefiniteUsefulLife

Monetary, instant, debit

label

Intangible assets with indefinite useful life

IAS 36.134 b Disclosure, IAS 36.135 b Disclosure, IAS 38.122 a Disclosure

documentation

The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]

ifrs-full

IntangibleAssetsWithIndefiniteUsefulLifeAxis

Axis

label

Intangible assets with indefinite useful life [axis]

IAS 38.122 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

IntangibleAssetsWithIndefiniteUsefulLifeDomain

Domain [default]

label

Intangible assets with indefinite useful life [domain]

IAS 38.122 a Disclosure

documentation

This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the “Intangible assets with indefinite useful life” axis if no other member is used. [Refer: Intangible assets with indefinite useful life]

ifrs-full

IntangibleExplorationAndEvaluationAssets

Monetary, instant, debit

label

Intangible exploration and evaluation assets

IAS 38.119 Common practice, IFRS 6.25 Disclosure

documentation

The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]

ifrs-full

IntangibleExplorationAndEvaluationAssetsMember

Member

label

Intangible exploration and evaluation assets [member]

IFRS 6.25 Disclosure

documentation

This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

InterestCostsAbstract

label

Interest costs [abstract]

ifrs-full

InterestCostsCapitalised

Monetary, duration

label

Interest costs capitalised

IAS 1.112 c Common practice

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

ifrs-full

InterestCostsIncurred

Monetary, duration

label

Interest costs incurred

IAS 1.112 c Common practice

totalLabel

Total interest costs incurred

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of interest costs that an entity incurs.

ifrs-full

InterestExpense

Monetary, duration, debit

label

Interest expense

IFRS 12.B13 f Disclosure, IFRS 8.23 d Disclosure, IFRS 8.28 e Disclosure

documentation

The amount of expense arising from interest.

ifrs-full

InterestExpenseDefinedBenefitPlans

Monetary, duration, debit

label

Interest expense, defined benefit plans

IAS 19.135 b Common practice

documentation

The amount of interest expense arising from defined benefit plans. [Refer: Interest expense; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]

ifrs-full

InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

Interest expense for financial liabilities not at fair value through profit or loss

IFRS 7.20 b Disclosure

documentation

The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities]

ifrs-full

InterestExpenseIncomeDefinedBenefitPlans

Monetary, duration, debit

label

Interest expense (income), defined benefit plans

IAS 19.135 b Common practice

netLabel

Net interest expense (income), defined benefit plans

documentation

The amount of interest expense (income) arising from defined benefit plans. [Refer: Interest income (expense); Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]

ifrs-full

InterestExpenseIncomeDefinedBenefitPlansAbstract

label

Interest expense (income), defined benefit plans [abstract]

ifrs-full

InterestExpenseIncomeNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)

IAS 19.141 b Disclosure

commentaryGuidance

Interest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value.

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]

ifrs-full

InterestExpenseOnBankLoansAndOverdrafts

Monetary, duration, debit

label

Interest expense on bank loans and overdrafts

IAS 1.112 c Common practice

documentation

The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]

ifrs-full

InterestExpenseOnBonds

Monetary, duration, debit

label

Interest expense on bonds

IAS 1.112 c Common practice

documentation

The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]

ifrs-full

InterestExpenseOnBorrowings

Monetary, duration, debit

label

Interest expense on borrowings

IAS 1.112 c Common practice

documentation

The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]

ifrs-full

InterestExpenseOnDebtInstrumentsIssued

Monetary, duration, debit

label

Interest expense on debt instruments issued

IAS 1.112 c Common practice

documentation

The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]

ifrs-full

InterestExpenseOnDepositsFromBanks

Monetary, duration, debit

label

Interest expense on deposits from banks

IAS 1.112 c Common practice

documentation

The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]

ifrs-full

InterestExpenseOnDepositsFromCustomers

Monetary, duration, debit

label

Interest expense on deposits from customers

IAS 1.112 c Common practice

documentation

The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]

ifrs-full

InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

Interest expense on financial liabilities designated at fair value through profit or loss

IAS 1.112 c Common practice

documentation

The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

InterestExpenseOnFinancialLiabilitiesHeldForTrading

Monetary, duration, debit

label

Interest expense on financial liabilities held for trading

IAS 1.112 c Common practice

documentation

The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]

ifrs-full

InterestExpenseOnLeaseLiabilities

Monetary, duration, debit

label

Interest expense on lease liabilities

IFRS 16.53 b Disclosure

documentation

The amount of interest expense on lease liabilities. [Refer: Lease liabilities]

ifrs-full

InterestExpenseOnLiabilitiesDueToCentralBanks

Monetary, duration, debit

label

Interest expense on liabilities due to central banks

IAS 1.112 c Common practice

documentation

The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]

ifrs-full

InterestExpenseOnOtherFinancialLiabilities

Monetary, duration, debit

label

Interest expense on other financial liabilities

IAS 1.112 c Common practice

documentation

The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]

ifrs-full

InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

Monetary, duration, debit

label

Interest expense on repurchase agreements and cash collateral on securities lent

IAS 1.112 c Common practice

documentation

The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]

ifrs-full

InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract

label

Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]

ifrs-full

InterestIncomeDefinedBenefitPlans

(Monetary), duration, credit

label

Interest income, defined benefit plans

IAS 19.135 b Common practice

negatedLabel

Interest income, defined benefit plans

documentation

The amount of interest income arising from defined benefit plans. [Refer: Interest income; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]

ifrs-full

InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost

Monetary, duration, credit

label

Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

IFRS 7.12C b Disclosure

documentation

The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]

ifrs-full

InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9

Monetary, duration, credit

label

Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9

IFRS 7.42N b Disclosure

documentation

The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]

ifrs-full

InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9

Monetary, duration, credit

label

Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9

IFRS 7.42N b Disclosure

documentation

The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]

ifrs-full

InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost

Monetary, duration, credit

label

Interest revenue for financial assets measured at amortised cost

IFRS 7.20 b Disclosure

documentation

The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]

ifrs-full

InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss

Monetary, duration, credit

label

Interest income for financial assets not at fair value through profit or loss

Expired 2023-01-01 IFRS 7.20 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]

ifrs-full

InterestIncomeOnAvailableforsaleFinancialAssets

Monetary, duration, credit

label

Interest income on available-for-sale financial assets

Expired 2023-01-01 IAS 1.112 c Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]

ifrs-full

InterestIncomeOnCashAndBankBalancesAtCentralBanks

Monetary, duration, credit

label

Interest income on cash and bank balances at central banks

IAS 1.112 c Common practice

documentation

The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]

ifrs-full

InterestIncomeOnCashAndCashEquivalents

Monetary, duration, credit

label

Interest income on cash and cash equivalents

IAS 1.112 c Common practice

documentation

The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]

ifrs-full

InterestIncomeOnDebtInstrumentsHeld

Monetary, duration, credit

label

Interest income on debt instruments held

IAS 1.112 c Common practice

documentation

The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]

ifrs-full

InterestIncomeOnDeposits

Monetary, duration, credit

label

Interest income on deposits

IAS 1.112 c Common practice

documentation

The amount of interest income on deposits. [Refer: Interest income]

ifrs-full

InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss

Monetary, duration, credit

label

Interest income on financial assets designated at fair value through profit or loss

IAS 1.112 c Common practice

documentation

The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

InterestIncomeOnFinancialAssetsHeldForTrading

Monetary, duration, credit

label

Interest income on financial assets held for trading

IAS 1.112 c Common practice

documentation

The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

InterestIncomeOnHeldtomaturityInvestments

Monetary, duration, credit

label

Interest income on held-to-maturity investments

Expired 2023-01-01 IAS 1.112 c Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]

ifrs-full

InterestIncomeOnImpairedFinancialAssetsAccrued

Monetary, duration, credit

label

Interest income on impaired financial assets accrued

Expired 2023-01-01 IFRS 7.20 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]

ifrs-full

InterestIncomeOnImpairedFinancialAssetsAccruedAbstract

label

Interest income on impaired financial assets accrued [abstract]

ifrs-full

InterestIncomeOnLoansAndAdvancesToBanks

Monetary, duration, credit

label

Interest income on loans and advances to banks

IAS 1.112 c Common practice

documentation

The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]

ifrs-full

InterestIncomeOnLoansAndAdvancesToCustomers

Monetary, duration, credit

label

Interest income on loans and advances to customers

IAS 1.112 c Common practice

documentation

The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]

ifrs-full

InterestIncomeOnLoansAndReceivables

Monetary, duration, credit

label

Interest income on loans and receivables

Expired 2023-01-01 IAS 1.112 c Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]

ifrs-full

InterestIncomeOnOtherFinancialAssets

Monetary, duration, credit

label

Interest income on other financial assets

IAS 1.112 c Common practice

documentation

The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]

ifrs-full

InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

Monetary, duration, credit

label

Interest income on reverse repurchase agreements and cash collateral on securities borrowed

IAS 1.112 c Common practice

documentation

The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed]

ifrs-full

InterestIncomeReimbursementRights

Monetary, duration, debit

label

Increase in reimbursement rights related to defined benefit obligation, resulting from interest income

IAS 19.141 b Disclosure

documentation

The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights related to defined benefit obligation, at fair value]

ifrs-full

InterestPaidClassifiedAsFinancingActivities

(Monetary), duration, credit

label

Interest paid, classified as financing activities

IAS 7.31 Disclosure

negatedTerseLabel

Interest paid

documentation

The cash outflow for interest paid, classified as financing activities.

ifrs-full

InterestPaidClassifiedAsInvestingActivities

(Monetary), duration, credit

label

Interest paid, classified as investing activities

IAS 7.31 Disclosure

negatedTerseLabel

Interest paid

documentation

The cash outflow for interest paid, classified as investing activities.

ifrs-full

InterestPaidClassifiedAsOperatingActivities

(Monetary), duration, credit

label

Interest paid, classified as operating activities

IAS 7.31 Disclosure

negatedTerseLabel

Interest paid

documentation

The cash outflow for interest paid, classified as operating activities.

ifrs-full

InterestPaidOnDepositLiabilitiesClassifiedAsOperatingActivities

Monetary, duration, credit

label

Interest paid on deposit liabilities, classified as operating activities

IAS 7.31 Common practice

documentation

The cash outflow for interest paid on deposit liabilities, classified as operating activities.

ifrs-full

InterestPayable

Monetary, instant, credit

label

Interest payable

IAS 1.112 c Common practice

documentation

The amount of interest recognised as a liability.

ifrs-full

InterestRateBenchmarksAxis

Axis

label

Interest rate benchmarks [axis]

IFRS 7.24J b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InterestRateBenchmarksDomain

Domain [default]

label

Interest rate benchmarks [domain]

IFRS 7.24J b Disclosure

documentation

This member stands for all interest rate benchmarks. It also represents the standard value for the “Interest rate benchmarks” axis if no other member is used.

ifrs-full

InterestRateMeasurementInputMember

Member

label

Interest rate, measurement input [member]

IFRS 13.B36 a Example

documentation

This member stands for an interest rate used as a measurement input.

ifrs-full

InterestRateRiskMember

Member

label

Interest rate risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure

documentation

This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Classes of financial instruments [domain]]

ifrs-full

InterestRateSwapContractMember

Member

label

Interest rate swap contract [member]

IAS 1.112 c Common practice

documentation

This member stands for an interest rate swap contract. [Refer: Swap contract [member]]

ifrs-full

InterestReceivable

Monetary, instant, debit

label

Interest receivable

IAS 1.112 c Common practice

documentation

The amount of interest recognised as a receivable.

ifrs-full

InterestReceivedClassifiedAsInvestingActivities

Monetary, duration, debit

label

Interest received, classified as investing activities

IAS 7.31 Disclosure

terseLabel

Interest received

documentation

The cash inflow from interest received, classified as investing activities.

ifrs-full

InterestReceivedClassifiedAsOperatingActivities

Monetary, duration, debit

label

Interest received, classified as operating activities

IAS 7.31 Disclosure

terseLabel

Interest received

documentation

The cash inflow from interest received, classified as operating activities.

ifrs-full

InterestReceivedFromDebtInstrumentsHeldClassifiedAsOperatingActivities

Monetary, duration, debit

label

Interest received from debt instruments held, classified as operating activities

IAS 7.31 Common practice

documentation

The cash inflow from interest received from debt instruments held, classified as operating activities.

ifrs-full

InterestReceivedFromLoansAndAdvancesClassifiedAsOperatingActivities

Monetary, duration, debit

label

Interest received from loans and advances, classified as operating activities

IAS 7.31 Common practice

documentation

The cash inflow from interest received from loans and advances, classified as operating activities.

ifrs-full

InterestRevenueCalculatedUsingEffectiveInterestMethod

Monetary, duration, credit

label

Interest revenue calculated using effective interest method

IAS 1.82 a Disclosure, IAS 1.82 a (i) Disclosure

documentation

The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]

ifrs-full

InterestRevenueExpense

Monetary, duration, credit

label

Interest income (expense)

IAS 1.85 Common practice, IFRS 8.23 Disclosure, IFRS 8.28 e Disclosure

documentation

The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]

ifrs-full

InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, credit

label

Interest revenue for financial assets measured at fair value through other comprehensive income

IFRS 7.20 b Disclosure

documentation

The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income]

ifrs-full

InternalCreditGradesAxis

Axis

label

Internal credit grades [axis]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InternalCreditGradesDomain

Domain [default]

label

Internal credit grades [domain]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

This member stands for the standard value for the “Internal credit grades” axis if no other member is used.

ifrs-full

InternalCreditGradesMember

Member

label

Total for all internal credit grades [member]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

This member stands for credit grades that have been developed by the entity itself.

ifrs-full

InternallyGeneratedMember

Member

label

Internally generated [member]

IAS 38.118 Disclosure

documentation

This member stands for items that have been internally generated by the entity.

ifrs-full

IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011

Monetary, instant, credit

label

Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested

IFRS 2.51 b (ii) Disclosure

documentation

The intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).

ifrs-full

Inventories

Monetary, instant, debit

label

Current inventories

IAS 1.54 g Disclosure, IAS 1.68 Example, IAS 2.36 b Disclosure

totalLabel

Total current inventories

documentation

The amount of current inventories. [Refer: Inventories]

ifrs-full

InventoriesAtFairValueLessCostsToSell

Monetary, instant, debit

label

Inventories, at fair value less costs to sell

IAS 2.36 c Disclosure

documentation

The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]

ifrs-full

InventoriesAtNetRealisableValue

Monetary, instant, debit

label

Inventories, at net realisable value

IAS 2.36 Common practice

documentation

The amount of inventories carried at net realisable value. [Refer: Inventories]

ifrs-full

InventoriesPledgedAsSecurityForLiabilities

Monetary, instant, debit

label

Inventories pledged as security for liabilities

IAS 2.36 h Disclosure

documentation

The amount of inventories pledged as security for liabilities. [Refer: Inventories]

ifrs-full

InventoriesTotal

Monetary, instant, debit

label

Inventories

IAS 1.54 g Disclosure

documentation

The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]

ifrs-full

InventoryCostFormulaDomain

Domain

label

Inventory cost formula [domain]

IAS 2.36 a Disclosure

documentation

This member stands for inventory cost formula.

ifrs-full

InventoryCostFormulas

Text

label

Description of inventory cost formulas

IAS 2.36 a Disclosure

documentation

The description of the cost formulas used to measure inventory. [Refer: Inventories]

ifrs-full

InventoryCostFormulasCategorical

Multiple choice

label

Inventory cost formulas, categorical

IAS 2.36 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which cost formulas are used to measure inventory.

ifrs-full

InventoryRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Inventory recognised as of acquisition date

IFRS 3.B64 i Example, IFRS 3.IE72 Example

documentation

The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Total for all business combinations [member]]

ifrs-full

InventoryWritedown2011

Monetary, duration

label

Inventory write-down

IAS 1.98 a Disclosure, IAS 2.36 e Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]

ifrs-full

InvestmentAccountedForUsingEquityMethod

Monetary, instant, debit

label

Investments accounted for using equity method

IAS 1.54 e Disclosure, IFRS 12.B16 Disclosure, IFRS 8.24 a Disclosure

totalLabel

Total investments accounted for using equity method

documentation

The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee. The investor’s profit or loss includes its share of the profit or loss of the investee. The investor’s other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]

ifrs-full

InvestmentContractsLiabilities

Monetary, instant, credit

label

Investment contracts liabilities

IAS 1.55 Common practice

documentation

The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.

ifrs-full

InvestmentEntityIsRequiredToApplyExceptionFromConsolidation

True/False

label

Investment entity is required to apply exception from consolidation

IFRS 12.19A Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the investment entity is required to apply an exception from consolidation.

ifrs-full

InvestmentFundsAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Investment funds, amount contributed to fair value of plan assets

IAS 19.142 f Example

documentation

The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]]

ifrs-full

InvestmentFundsMember

Member

label

Investment funds [member]

IFRS 12.B23 c Example

documentation

This member stands for investment funds.

ifrs-full

InvestmentFundsPercentageContributedToFairValueOfPlanAssets

Percent

label

Investment funds, percentage contributed to fair value of plan assets

IAS 19.142 f Common practice

documentation

The percentage investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]; Investment funds [member]] [Contrast: Investment funds, amount contributed to fair value of plan assets]

ifrs-full

InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue

List

label

Investment in associate is measured using equity method or at fair value

IFRS 12.21 b (i) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates whether the investment in an associate is measured using the equity method or at fair value.

ifrs-full

InvestmentIncome

Monetary, duration, credit

label

Investment income

IAS 1.85 Common practice, IAS 26.35 b (iii) Disclosure

documentation

The amount of investment income, such as interest and dividends.

ifrs-full

InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

List

label

Investment in joint venture is measured using equity method or at fair value

IFRS 12.21 b (i) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates whether the investment in a joint venture is measured using the equity method or at fair value.

ifrs-full

InvestmentProperty

Monetary, instant, debit

label

Investment property

IAS 1.54 b Disclosure, IAS 40.76 Disclosure, IAS 40.79 d Disclosure

periodEndLabel

Investment property at end of period

periodStartLabel

Investment property at beginning of period

totalLabel

Total investment property

documentation

The amount of property (land or a building – or part of a building – or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.

ifrs-full

InvestmentPropertyAbstract

label

Investment property [abstract]

ifrs-full

InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale

Monetary, instant, debit

label

Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale

IAS 40.78 d (ii) Disclosure

documentation

The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-full

InvestmentPropertyCompleted

Monetary, instant, debit

label

Investment property completed

IAS 1.112 c Common practice

documentation

The amount of investment property whose construction or development is complete. [Refer: Investment property]

ifrs-full

InvestmentPropertyCompletedMember

Member

label

Investment property completed [member]

IAS 1.112 c Common practice

documentation

This member stands for completed investment property. [Refer: Investment property completed]

ifrs-full

InvestmentPropertyFairValueUsedAsDeemedCost

Monetary, instant, debit

label

Investment property fair value used as deemed cost

IFRS 1.30 Disclosure

documentation

The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]

ifrs-full

InvestmentPropertyMember

Member

label

Investment property [member]

IFRS 13.94 Example, IFRS 13.IE60 Example

documentation

This member stands for investment property. [Refer: Investment property]

ifrs-full

InvestmentPropertyUnderConstructionOrDevelopment

Monetary, instant, debit

label

Investment property under construction or development

IAS 1.112 c Common practice

documentation

The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]

ifrs-full

InvestmentPropertyUnderConstructionOrDevelopmentMember

Member

label

Investment property under construction or development [member]

IAS 1.112 c Common practice

documentation

This member stands for investment property under construction or development. [Refer: Investment property under construction or development]

ifrs-full

InvestmentsAccountedForUsingEquityMethodAbstract

label

Investments accounted for using equity method [abstract]

ifrs-full

InvestmentsAccountedForUsingEquityMethodMember

Member

label

Investments accounted for using equity method [member]

IAS 36.127 Common practice

documentation

This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

InvestmentsForRiskOfPolicyholders

Monetary, instant, debit

label

Investments for risk of policyholders

IAS 1.55 Common practice

documentation

The amount of investments against insurance liabilities where all risk is borne by the policyholders.

ifrs-full

InvestmentsInAssociates

Monetary, instant, debit

label

Investments in associates reported in separate financial statements

IAS 27.10 Disclosure

documentation

The amount of investments in associates in an entity’s separate financial statements. [Refer: Total for all associates [member]]

ifrs-full

InvestmentsInAssociatesAccountedForUsingEquityMethod

Monetary, instant, debit

label

Investments in associates accounted for using equity method

IAS 1.55 Common practice

documentation

The amount of investments in associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method]

ifrs-full

InvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeDomain

Domain [default]

label

Investments in equity instruments designated at fair value through other comprehensive income [domain]

IFRS 7.11A c Disclosure

documentation

This member stands for the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used.

ifrs-full

InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis

Axis

label

Investments in equity instruments designated at fair value through other comprehensive income [axis]

IFRS 7.11A c Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember

Member

label

Investments in equity instruments designated at fair value through other comprehensive income [member]

IFRS 7.8 h Disclosure

documentation

This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

ifrs-full

InvestmentsInJointVentures

Monetary, instant, debit

label

Investments in joint ventures reported in separate financial statements

IAS 27.10 Disclosure

documentation

The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Total for all joint ventures [member]]

ifrs-full

InvestmentsInJointVenturesAccountedForUsingEquityMethod

Monetary, instant, debit

label

Investments in joint ventures accounted for using equity method

IAS 1.55 Common practice

documentation

The amount of investments in joint ventures accounted for using the equity method. [Refer: Total for all joint ventures [member]; Investments accounted for using equity method]

ifrs-full

InvestmentsInSubsidiaries

Monetary, instant, debit

label

Investments in subsidiaries reported in separate financial statements

IAS 27.10 Disclosure

documentation

The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Total for all subsidiaries [member]]

ifrs-full

InvestmentsInSubsidiariesJointVenturesAndAssociates

Monetary, instant, debit

label

Investments in subsidiaries, joint ventures and associates reported in separate financial statements

IAS 27.10 Disclosure

totalLabel

Total investments in subsidiaries, joint ventures and associates reported in separate financial statements

documentation

The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Total for all subsidiaries [member]; Investments in subsidiaries reported in separate financial statements]

ifrs-full

InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract

label

Investments in subsidiaries, joint ventures and associates reported in separate financial statements [abstract]

ifrs-full

InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

Monetary, instant, debit

label

Investments other than investments accounted for using equity method

IAS 1.55 Common practice

documentation

The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Monetary, duration, debit

label

Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 m Disclosure

documentation

The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

IssuedCapital

Monetary, instant, credit

label

Issued capital

IAS 1.78 e Example

totalLabel

Total issued capital

documentation

The nominal value of capital issued.

ifrs-full

IssuedCapitalAbstract

label

Issued capital [abstract]

ifrs-full

IssuedCapitalMember

Member

label

Issued capital [member]

IAS 1.106 Disclosure

documentation

This member stands for a component of equity representing issued capital.

ifrs-full

IssuedCapitalOrdinaryShares

Monetary, instant, credit

label

Issued capital, ordinary shares

IAS 1.78 e Common practice

documentation

The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]

ifrs-full

IssuedCapitalPreferenceShares

Monetary, instant, credit

label

Issued capital, preference shares

IAS 1.78 e Common practice

documentation

The nominal value of capital arising from issuing preference shares. [Refer: Issued capital]

ifrs-full

IssueOfConvertibleInstruments

Monetary, duration, credit

label

Issue of convertible instruments

IAS 1.106 d Common practice

documentation

The change in equity resulting from the issuing of convertible instruments.

ifrs-full

IssueOfEquity

Monetary, duration, credit

label

Issue of equity

IAS 1.106 d (iii) Disclosure

commentaryGuidance

Use this element with the “Classes of share capital” axis and the “Components of equity” axis when an entity has multiple classes of share capital. For example, the use of both axes is required for a user of tagged financial statements to understand whether the reported amounts for preference shares only represent issued capital or alternatively also include a share premium amount.

documentation

The increase in equity through the issue of equity instruments.

ifrs-full

IssuesFairValueMeasurementAssets

Monetary, duration, debit

label

Issues, fair value measurement, assets

IFRS 13.93 e (iii) Disclosure

documentation

The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]

ifrs-full

IssuesFairValueMeasurementEntitysOwnEquityInstruments

Monetary, duration, credit

label

Issues, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (iii) Disclosure

documentation

The increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

IssuesFairValueMeasurementLiabilities

Monetary, duration, credit

label

Issues, fair value measurement, liabilities

IFRS 13.93 e (iii) Disclosure

documentation

The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]

ifrs-full

ItemsForPresentationOfRegulatoryDeferralAccountsAbstract

label

Items for presentation of regulatory deferral accounts [abstract]

ifrs-full

ItemsInCourseOfCollectionFromOtherBanks

Monetary, instant, debit

label

Items in course of collection from other banks

IAS 1.55 Common practice

documentation

The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.

ifrs-full

ItemsInCourseOfTransmissionToOtherBanks

Monetary, instant, credit

label

Items in course of transmission to other banks

IAS 1.55 Common practice

documentation

The amount of items that have been transmitted to but not yet received and processed by other banks.

ifrs-full

ItemsOfContingentLiabilitiesAxis

Axis

label

Items of contingent liabilities [axis]

IFRS 3.B64 j Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ItemsOfContingentLiabilitiesDomain

Domain [default]

label

Items of contingent liabilities [domain]

IFRS 3.B64 j Disclosure

documentation

This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the “Items of contingent liabilities” axis if no other member is used. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

JointControlMember

Member

label

Joint control [member]

IAS 24.26 a Disclosure

documentation

This member stands for joint control. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.

ifrs-full

JointControlOrSignificantInfluenceMember

Member

label

Entities with joint control or significant influence over entity [member]

IAS 24.19 b Disclosure

documentation

This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.

ifrs-full

JointOperationsAxis

Axis

label

Joint operations [axis]

IFRS 12.B4 c Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

JointOperationsDomain

Domain [default]

label

Joint operations [domain]

IFRS 12.B4 c Disclosure

documentation

This member stands for the standard value for the “Joint operations” axis if no other member is used.

ifrs-full

JointOperationsMember

Member

label

Total for all joint operations [member]

IFRS 12.B4 c Disclosure

documentation

This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.

ifrs-full

JointVenturesAxis

Axis

label

Joint ventures [axis]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

JointVenturesDomain

Domain [default]

label

Joint ventures [domain]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure

documentation

This member stands for the standard value for the “Joint ventures” axis if no other member is used.

ifrs-full

JointVenturesMember

Member

label

Total for all joint ventures [member]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure

documentation

This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.

ifrs-full

JointVenturesWhereEntityIsVenturerMember

Member

label

Joint ventures where entity is venturer [member]

IAS 24.19 e Disclosure

documentation

This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Total for all joint ventures [member]]

ifrs-full

KeyManagementPersonnelCompensation

Monetary, duration, debit

label

Key management personnel compensation

IAS 24.17 Disclosure

documentation

The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

KeyManagementPersonnelCompensationOtherLongtermBenefits

Monetary, duration, debit

label

Key management personnel compensation, other long-term employee benefits

IAS 24.17 c Disclosure

documentation

The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]]

ifrs-full

KeyManagementPersonnelCompensationPostemploymentBenefits

Monetary, duration, debit

label

Key management personnel compensation, post-employment benefits

IAS 24.17 b Disclosure

documentation

The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

KeyManagementPersonnelCompensationSharebasedPayment

Monetary, duration, debit

label

Key management personnel compensation, share-based payment

IAS 24.17 e Disclosure

documentation

The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

Monetary, duration, debit

label

Key management personnel compensation, short-term employee benefits

IAS 24.17 a Disclosure

documentation

The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

KeyManagementPersonnelCompensationTerminationBenefits

Monetary, duration, debit

label

Key management personnel compensation, termination benefits

IAS 24.17 d Disclosure

documentation

The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]

ifrs-full

KeyManagementPersonnelOfEntityOrParentMember

Member

label

Key management personnel of entity or parent [member]

IAS 24.19 f Disclosure

documentation

This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.

ifrs-full

LackOfExchangeabilityMember

Member

label

Lack of Exchangeability [member]

Expiry date 2027-01-01 IAS 21.60L Disclosure

documentation

This member stands for Lack of Exchangeability (Amendments to IAS 21) issued in August 2023.

ifrs-full

Land

Monetary, instant, debit

label

Land

IAS 16.37 a Example

documentation

The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]

ifrs-full

LandAndBuildings

Monetary, instant, debit

label

Land and buildings

IAS 16.37 b Example

totalLabel

Total land and buildings

documentation

The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]

ifrs-full

LandAndBuildingsAbstract

label

Land and buildings [abstract]

ifrs-full

LandAndBuildingsMember

Member

label

Land and buildings [member]

IAS 16.37 b Example

documentation

This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]

ifrs-full

LandMember

Member

label

Land [member]

IAS 16.37 a Example

documentation

This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]

ifrs-full

LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember

Member

label

Later than fifteen years and not later than twenty years [member]

IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than fifteen years and not later than twenty years.

ifrs-full

LaterThanFiveYearsAndNotLaterThanSevenYearsMember

Member

label

Later than five years and not later than seven years [member]

IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than five years and not later than seven years.

ifrs-full

LaterThanFiveYearsAndNotLaterThanTenYearsMember

Member

label

Later than five years and not later than ten years [member]

IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than five years and not later than ten years.

ifrs-full

LaterThanFiveYearsMember

Member

label

Later than five years [member]

IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.B35 g Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than five years.

ifrs-full

LaterThanFourMonthsMember

Member

label

Later than four months [member]

IAS 1.112 c Common practice

documentation

This member stands for a time band of later than four months.

ifrs-full

LaterThanFourYearsAndNotLaterThanFiveYearsMember

Member

label

Later than four years and not later than five years [member]

IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than four years and not later than five years.

ifrs-full

LaterThanOneMonthAndNotLaterThanSixMonthsMember

Member

label

Later than one month and not later than six months [member]

IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than one month and not later than six months.

ifrs-full

LaterThanOneMonthAndNotLaterThanThreeMonthsMember

Member

label

Later than one month and not later than three months [member]

IFRS 7.B11 b Example, IFRS 7.B35 b Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than one month and not later than three months.

ifrs-full

LaterThanOneMonthAndNotLaterThanTwoMonthsMember

Member

label

Later than one month and not later than two months [member]

IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example

documentation

This member stands for a time band of later than one month and not later than two months.

ifrs-full

LaterThanOneYearAndNotLaterThanFiveYearsMember

Member

label

Later than one year and not later than five years [member]

IFRS 7.B11 d Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than one year and not later than five years.

ifrs-full

LaterThanOneYearAndNotLaterThanThreeYearsMember

Member

label

Later than one year and not later than three years [member]

IFRS 7.B11 Example, IFRS 7.B35 e Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than one year and not later than three years.

ifrs-full

LaterThanOneYearAndNotLaterThanTwoYearsMember

Member

label

Later than one year and not later than two years [member]

IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than one year and not later than two years.

ifrs-full

LaterThanOneYearMember

Member

label

Later than one year [member]

IAS 1.61 b Disclosure

documentation

This member stands for a time band of later than one year.

ifrs-full

LaterThanSevenYearsAndNotLaterThanTenYearsMember

Member

label

Later than seven years and not later than ten years [member]

IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than seven years and not later than ten years.

ifrs-full

LaterThanSixMonthsAndNotLaterThanOneYearMember

Member

label

Later than six months and not later than one year [member]

IFRS 7.B11 Example, IFRS 7.B35 d Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than six months and not later than one year.

ifrs-full

LaterThanSixMonthsMember

Member

label

Later than six months [member]

IAS 1.112 c Common practice

documentation

This member stands for a time band of later than six months.

ifrs-full

LaterThanTenYearsAndNotLaterThanFifteenYearsMember

Member

label

Later than ten years and not later than fifteen years [member]

IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than ten years and not later than fifteen years.

ifrs-full

LaterThanTenYearsMember

Member

label

Later than ten years [member]

IAS 1.112 c Common practice, IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than ten years.

ifrs-full

LaterThanThreeMonthsAndNotLaterThanFourMonthsMember

Member

label

Later than three months and not later than four months [member]

IAS 1.112 c Common practice

documentation

This member stands for a time band of later than three months and not later than four months.

ifrs-full

LaterThanThreeMonthsAndNotLaterThanOneYearMember

Member

label

Later than three months and not later than one year [member]

IFRS 7.B11 c Example

documentation

This member stands for a time band of later than three months and not later than one year.

ifrs-full

LaterThanThreeMonthsAndNotLaterThanSixMonthsMember

Member

label

Later than three months and not later than six months [member]

IFRS 7.B11 Example, IFRS 7.B35 c Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than three months and not later than six months.

ifrs-full

LaterThanThreeMonthsMember

Member

label

Later than three months [member]

IFRS 7.35N Example, IFRS 7.IG20D Example

documentation

This member stands for a time band of later than three months.

ifrs-full

LaterThanThreeYearsAndNotLaterThanFiveYearsMember

Member

label

Later than three years and not later than five years [member]

IFRS 7.B11 Example, IFRS 7.B35 f Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than three years and not later than five years.

ifrs-full

LaterThanThreeYearsAndNotLaterThanFourYearsMember

Member

label

Later than three years and not later than four years [member]

IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than three years and not later than four years.

ifrs-full

LaterThanThreeYearsMember

Member

label

Later than three years [member]

IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than three years.

ifrs-full

LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember

Member

label

Later than twenty years and not later than twenty-five years [member]

IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than twenty years and not later than twenty-five years.

ifrs-full

LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember

Member

label

Later than two months and not later than three months [member]

IAS 1.112 c Common practice, IFRS 7.35N Example, IFRS 7.IG20D Example

documentation

This member stands for a time band of later than two months and not later than three months.

ifrs-full

LaterThanTwoYearsAndNotLaterThanFiveYearsMember

Member

label

Later than two years and not later than five years [member]

IAS 1.112 c Common practice

documentation

This member stands for a time band of later than two years and not later than five years.

ifrs-full

LaterThanTwoYearsAndNotLaterThanThreeYearsMember

Member

label

Later than two years and not later than three years [member]

IAS 1.112 c Common practice, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of later than two years and not later than three years.

ifrs-full

LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

Monetary, instant, credit

label

Lease commitments for short-term leases for which recognition exemption has been used

IFRS 16.55 Disclosure

documentation

The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

ifrs-full

LeaseholdImprovementsMember

Member

label

Leasehold improvements [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.

ifrs-full

LeaseLiabilities

Monetary, instant, credit

label

Lease liabilities

IFRS 16.47 b Disclosure

totalLabel

Total lease liabilities

documentation

The amount of liabilities related to the entity’s leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.

ifrs-full

LeaseLiabilitiesAbstract

label

Lease liabilities [abstract]

ifrs-full

LeaseLiabilitiesMember

Member

label

Lease liabilities [member]

IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example

documentation

This member stands for lease liabilities. [Refer: Lease liabilities]

ifrs-full

LeaseLiabilityInASaleAndLeasebackMember

Member

label

Lease Liability in a Sale and Leaseback [member]

Expiry date 2026-01-01 IFRS 16.C1D Disclosure

documentation

This member stands for Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) issued in September 2022.

ifrs-full

LeaseReceivablesMember

Member

label

Lease receivables [member]

IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example

documentation

This member stands for receivables related to leases.

ifrs-full

LeasesAsLesseeRelatedPartyTransactions

Monetary, duration

label

Leases as lessee, related party transactions

IAS 24.21 d Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of leases where the entity was the lessee in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

LeasesAsLessorRelatedPartyTransactions

Monetary, duration

label

Leases as lessor, related party transactions

IAS 24.21 d Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of leases where the entity was the lessor in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

LegalFormOfEntity

Text

label

Legal form of entity

IAS 1.138 a Disclosure

documentation

Information about the legal structure under which the entity operates.

ifrs-full

LegalProceedingsContingentLiabilityMember

Member

label

Legal proceedings contingent liability [member]

IAS 37.88 Example

documentation

This member stands for a contingent liability for legal proceedings. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

LegalProceedingsProvision

Monetary, instant, credit

label

Legal proceedings provision

IAS 37 – Example 10 A court case Example, IAS 37.87 Example

totalLabel

Total legal proceedings provision

documentation

The amount of provision for legal proceedings. [Refer: Other provisions]

ifrs-full

LegalProceedingsProvisionAbstract

label

Legal proceedings provision [abstract]

ifrs-full

LegalProceedingsProvisionMember

Member

label

Legal proceedings provision [member]

IAS 37 – Example 10 A court case Example, IAS 37.87 Example

documentation

This member stands for a provision for legal proceedings. [Refer: Classes of other provisions [domain]]

ifrs-full

LengthOfLifeOfLimitedLifeEntity

Text

label

Length of life of limited life entity

IAS 1.138 d Disclosure

documentation

Information about the length of the entity’s life if it is a limited life entity.

ifrs-full

LesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption

True/False

label

Lessee accounts for leases of low-value assets using recognition exemption

IFRS 16.60 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.

ifrs-full

LesseeAccountsForShorttermLeasesUsingRecognitionExemption

True/False

label

Lessee accounts for short-term leases using recognition exemption

IFRS 16.60 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16.

ifrs-full

Level1OfFairValueHierarchyMember

Member

label

Level 1 of fair value hierarchy [member]

IAS 19.142 Disclosure, IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure

documentation

This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.

ifrs-full

Level2And3OfFairValueHierarchyMember

Member

label

Level 2 and 3 of fair value hierarchy [member]

IAS 19.142 Disclosure

documentation

This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]

ifrs-full

Level2OfFairValueHierarchyMember

Member

label

Level 2 of fair value hierarchy [member]

IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure

documentation

This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

ifrs-full

Level3OfFairValueHierarchyMember

Member

label

Level 3 of fair value hierarchy [member]

IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure, IFRS 13.93 b Disclosure

documentation

This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.

ifrs-full

LevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

List

label

Level of fair value hierarchy within which fair value measurement is categorised

IAS 36.130 f (i) Disclosure, IAS 36.134 e (iiA) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (“group of units”).

ifrs-full

LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities

Percent

label

Level of participation of entity compared with other participating entities

IAS 19.148 d (v) Disclosure

documentation

The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [domain]]

ifrs-full

LevelOfPriceIndex

Pure

label

Level of price index

IAS 29.39 c Disclosure

documentation

The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.

ifrs-full

LevelOfRoundingUsedInFinancialStatements

Text

label

Level of rounding used in financial statements

IAS 1.51 e Disclosure

documentation

Information about the level of rounding used in the presentation of amounts in the financial statements.

ifrs-full

LevelsOfFairValueHierarchyAxis

Axis

label

Levels of fair value hierarchy [axis]

IAS 19.142 Disclosure, IFRS 13.93 b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

LevelsOfFairValueHierarchyDomain

Domain [default]

label

Levels of fair value hierarchy [domain]

IAS 19.142 Disclosure, IFRS 13.93 b Disclosure

documentation

This member stands for all levels of the fair value hierarchy. It also represents the standard value for the “Levels of fair value hierarchy” axis if no other member is used.

ifrs-full

Liabilities

Monetary, instant, credit

label

Liabilities

IAS 1.55 Disclosure, IFRS 13.93 a Disclosure, IFRS 13.93 b Disclosure, IFRS 13.93 e Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 d Disclosure

periodEndLabel

Liabilities at end of period

periodStartLabel

Liabilities at beginning of period

negatedLabel

Liabilities

totalLabel

Total liabilities

documentation

The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

ifrs-full

LiabilitiesAbstract

label

Liabilities [abstract]

ifrs-full

LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources

Monetary, instant, credit

label

Liabilities arising from exploration for and evaluation of mineral resources

IFRS 6.24 b Disclosure

documentation

The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

ifrs-full

LiabilitiesArisingFromFinancingActivities

Monetary, instant, credit

label

Liabilities arising from financing activities

IAS 7.44D Example

periodEndLabel

Liabilities arising from financing activities at end of period

periodStartLabel

Liabilities arising from financing activities at beginning of period

documentation

The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]

ifrs-full

LiabilitiesArisingFromFinancingActivitiesAxis

Axis

label

Liabilities arising from financing activities [axis]

IAS 7.44D Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

LiabilitiesArisingFromFinancingActivitiesDomain

Domain [default]

label

Liabilities arising from financing activities [domain]

IAS 7.44D Example

documentation

This member stands for liabilities arising from financing activities. It also represents the standard value for the “Liabilities arising from financing activities” axis if no other member is used. [Refer: Liabilities arising from financing activities]

ifrs-full

LiabilitiesDueToCentralBanks

Monetary, instant, credit

label

Liabilities due to central banks

IAS 1.55 Common practice

documentation

The amount of liabilities due to central banks.

ifrs-full

LiabilitiesForIncurredClaimsMember

Member

label

Liabilities for incurred claims [member]

IFRS 17.100 c Disclosure

documentation

This member stands for an entity’s obligation to: (a) investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) pay amounts that are not included in (a) and that relate to: (i) insurance contract services that have already been provided; or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that are not in the liability for remaining coverage.

ifrs-full

LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17

Monetary, instant, credit

label

Liabilities for incurred claims that arise from contracts within scope of IFRS 17

IFRS 17.130 Disclosure

documentation

The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]

ifrs-full

LiabilitiesFromSharebasedPaymentTransactions2011

Monetary, instant, credit

label

Liabilities from share-based payment transactions

IFRS 2.51 b (i) Disclosure

documentation

The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]

ifrs-full

LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

Monetary, instant, credit

label

Liabilities included in disposal groups classified as held for sale

IAS 1.54 p Disclosure, IFRS 5.38 Disclosure

documentation

The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]

ifrs-full

LiabilitiesIncurred

Monetary, instant, credit

label

Liabilities incurred

IFRS 3.B64 f (iii) Disclosure

documentation

The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013

Monetary, duration, credit

label

Liabilities in subsidiary or businesses acquired or disposed

IAS 7.40 d Disclosure

documentation

The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Total for all subsidiaries [member]]

ifrs-full

LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis

Axis

label

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]

IFRS 13.98 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementDomain

Domain [default]

label

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [domain]

IFRS 13.98 Disclosure

documentation

This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the “Liabilities measured at fair value and issued with inseparable third-party credit enhancement” axis if no other member is used. [Refer: Liabilities; At fair value [member]]

ifrs-full

LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits

Monetary, instant, credit

label

Liabilities other than actuarial present value of promised retirement benefits

IAS 26.35 a (v) Disclosure

documentation

The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits]

ifrs-full

LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

Monetary, instant, credit

label

Liabilities recognised in entity’s financial statements in relation to structured entities

IFRS 12.29 a Disclosure

documentation

The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Total for all unconsolidated structured entities [member]]

ifrs-full

LiabilitiesToWhichSignificantRestrictionsApply

Monetary, instant, credit

label

Liabilities to which significant restrictions apply

IFRS 12.13 c Disclosure

documentation

The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group.

ifrs-full

LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

Monetary, instant, credit

label

Liabilities with significant risk of material adjustments within next financial year

IAS 1.125 b Disclosure

documentation

The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.

ifrs-full

LiabilityAssetOfDefinedBenefitPlans

Monetary, instant, credit

label

Net defined benefit liability (asset)

IAS 19.140 a Disclosure

periodEndLabel

Net defined benefit liability (asset) at end of period

periodStartLabel

Net defined benefit liability (asset) at beginning of period

commentaryGuidance

When used in combination with members of the “Net defined benefit liability (asset)” axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value.

documentation

The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]]

ifrs-full

LicenceFeeIncome

Monetary, duration, credit

label

Licence fee income

IAS 1.112 c Common practice

documentation

The amount of income arising from licence fees.

ifrs-full

LicencesAndFranchises

Monetary, instant, debit

label

Licences and franchises

IAS 38.119 d Example

documentation

The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]

ifrs-full

LicencesAndFranchisesMember

Member

label

Licences and franchises [member]

IAS 38.119 d Example

documentation

This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]

ifrs-full

LicencesMember

Member

label

Licences [member]

IAS 38.119 Common practice

documentation

This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]

ifrs-full

LifetimeExpectedCreditLossesMember

Member

label

Lifetime expected credit losses [member]

IFRS 7.35H b Disclosure, IFRS 7.35M b Disclosure

documentation

This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [domain]]

ifrs-full

LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved

Text

label

Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved

IFRS 7.41 b Disclosure

documentation

The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables.

ifrs-full

LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill

Text

label

Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included

IAS 38.118 d Disclosure

documentation

The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]

ifrs-full

LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

Text

label

Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets

IFRS 7.42E a Disclosure

documentation

The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]

ifrs-full

LiquidityRiskMember

Member

label

Liquidity risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 7.32 Example

documentation

This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]

ifrs-full

LivingAnimalsMember

Member

label

Living animals [member]

IAS 41.41 Common practice

documentation

This member stands for living animals.

ifrs-full

LoanCommitmentsMember

Member

label

Loan commitments [member]

IFRS 7.35M Disclosure, IFRS 7.B8E Disclosure

documentation

This member stands for firm commitments to provide credit under pre-specified terms and conditions.

ifrs-full

LoansAcquiredInBusinessCombinationMember

Member

label

Loans acquired in business combination [member]

IFRS 3.B64 h Example

documentation

This member stands for loans that are acquired in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

LoansAndAdvances

Monetary, instant, debit

label

Loans and advances

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made.

ifrs-full

LoansAndAdvancesAtAmortisedCost

Monetary, instant, debit

label

Loans and advances at amortised cost

IAS 1.55 Common practice

netLabel

Net loans and advances at amortised cost

documentation

The amount of loans and advances the entity has made at amortised cost. [Refer: Loans and advances; Financial assets at amortised cost]

ifrs-full

LoansAndAdvancesAtAmortisedCostAbstract

label

Loans and advances at amortised cost [abstract]

ifrs-full

LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses

(Monetary), instant, credit

label

Loans and advances at amortised cost, allowance for expected credit losses

IAS 1.55 Common practice

negatedLabel

Loans and advances at amortised cost, allowance for expected credit losses

documentation

The amount of the loss allowance the entity has made on loans and advances that are measured in accordance with paragraph 4.1.2 of IFRS 9.

ifrs-full

LoansAndAdvancesAtAmortisedCostGrossCarryingAmount

Monetary, instant, debit

label

Loans and advances at amortised cost, gross carrying amount

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made that are measured in accordance with paragraph 4.1.2 of IFRS 9, before deducting any accumulated credit losses thereon.

ifrs-full

LoansAndAdvancesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Loans and advances at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made at fair value through profit or loss classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

LoansAndAdvancesAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Monetary, instant, debit

label

Loans and advances at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]

ifrs-full

LoansAndAdvancesMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Loans and advances measured at fair value through other comprehensive income

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made that are measured at fair value through other comprehensive income. [Refer: Loans and advances; Financial assets measured at fair value through other comprehensive income]

ifrs-full

LoansAndAdvancesToBanks

Monetary, instant, debit

label

Loans and advances to banks

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to banks.

ifrs-full

LoansAndAdvancesToBanksAtAmortisedCost

Monetary, instant, debit

label

Loans and advances to banks at amortised cost

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to banks at amortised cost. [Refer: Loans and advances to banks; Financial assets at amortised cost]

ifrs-full

LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Loans and advances to banks at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to banks at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

LoansAndAdvancesToBanksAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Monetary, instant, debit

label

Loans and advances to banks at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to banks that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to banks; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]

ifrs-full

LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Loans and advances to banks measured at fair value through other comprehensive income

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income]

ifrs-full

LoansAndAdvancesToCentralBanks

Monetary, instant, debit

label

Loans and advances to central banks

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to central banks.

ifrs-full

LoansAndAdvancesToCustomers

Monetary, instant, debit

label

Loans and advances to customers

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to customers.

ifrs-full

LoansAndAdvancesToCustomersAtAmortisedCost

Monetary, instant, debit

label

Loans and advances to customers at amortised cost

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to customers at amortised cost. [Refer: Loans and advances to customers; Financial assets at amortised cost]

ifrs-full

LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Loans and advances to customers at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to customers at fair value through profit or loss classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

LoansAndAdvancesToCustomersAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueOtherThanThoseClassifiedAsHeldForTrading

Monetary, instant, debit

label

Loans and advances to customers at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to customers that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9, other than those classified as held for trading. [Refer: Loans and advances to customers; Financial assets at fair value through profit or loss, mandatorily measured at fair value, other than those classified as held for trading]

ifrs-full

LoansAndAdvancesToCustomersMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Loans and advances to customers measured at fair value through other comprehensive income

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to customers that are measured at fair value through other comprehensive income. [Refer: Loans and advances to customers; Financial assets measured at fair value through other comprehensive income]

ifrs-full

LoansAndAdvancesToOtherCreditInstitutions

Monetary, instant, debit

label

Loans and advances to other credit institutions

IAS 1.55 Common practice

documentation

The amount of loans and advances the entity has made to other credit institutions.

ifrs-full

LoansAndReceivables

Monetary, instant, debit

label

Loans and receivables

Expired 2023-01-01 IFRS 7.8 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]

ifrs-full

LoansAndReceivablesCategoryMember

Member

label

Loans and receivables, category [member]

Expired 2023-01-01 IFRS 7.8 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]

ifrs-full

LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment

Monetary, instant, credit

label

Loans payable in breach which permitted lender to demand accelerated repayment

IFRS 7.19 Disclosure

documentation

The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.

ifrs-full

LoansPayableInDefault

Monetary, instant, credit

label

Loans payable in default

IFRS 7.18 b Disclosure

documentation

The amount of loans payable in default.

ifrs-full

LoansReceived

Monetary, instant, credit

label

Loans received

IAS 1.112 c Common practice

documentation

The amount of loans received.

ifrs-full

LoansToGovernment

Monetary, instant, debit

label

Loans to government

IAS 1.55 Common practice

documentation

The amount of loans to government made by the entity.

ifrs-full

LoansToGovernmentMember

Member

label

Loans to government [member]

IAS 1.112 c Common practice

documentation

This member stands for loans made to government.

ifrs-full

LongtermBorrowings

Monetary, instant, credit

label

Non-current portion of non-current borrowings

IAS 1.55 Common practice

totalLabel

Total non-current portion of non-current borrowings

documentation

The non-current portion of non-current borrowings. [Refer: Borrowings]

ifrs-full

LongtermBorrowingsMember

Member

label

Long-term borrowings [member]

IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example

documentation

This member stands for long-term borrowings. [Refer: Borrowings]

ifrs-full

LongtermContractsMember

Member

label

Long-term contracts [member]

IFRS 15.B89 e Example

documentation

This member stands for long-term contracts with customers.

ifrs-full

LongtermDeposits

Monetary, instant, debit

label

Long-term deposits

IAS 1.55 Common practice

documentation

The amount of long-term deposits held by the entity.

ifrs-full

LongtermLegalProceedingsProvision

Monetary, instant, credit

label

Non-current legal proceedings provision

IAS 37 – Example 10 A court case Example, IAS 37.87 Example

documentation

The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]

ifrs-full

LongtermMiscellaneousOtherProvisions

Monetary, instant, credit

label

Non-current miscellaneous other provisions

IAS 1.78 d Common practice

documentation

The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]

ifrs-full

LongtermOnerousContractsProvision

Monetary, instant, credit

label

Non-current onerous contracts provision

IAS 37.66 Example

documentation

The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]

ifrs-full

LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts

Monetary, instant, credit

label

Non-current provision for decommissioning, restoration and rehabilitation costs

IAS 37 – D Examples: disclosures Example, IAS 37.87 Example

documentation

The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

ifrs-full

LongtermRestructuringProvision

Monetary, instant, credit

label

Non-current restructuring provision

IAS 37.70 Example

documentation

The amount of non-current provision for restructuring. [Refer: Restructuring provision]

ifrs-full

LongtermWarrantyProvision

Monetary, instant, credit

label

Non-current warranty provision

IAS 37 – Example 1 Warranties Example, IAS 37.87 Example

documentation

The amount of non-current provision for warranties. [Refer: Warranty provision]

ifrs-full

LossComponentMember

Member

label

Loss component [member]

IFRS 17.100 b Disclosure

documentation

This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [domain]; Net liabilities or assets for remaining coverage excluding loss component [member]]

ifrs-full

LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

(Monetary), duration, debit

label

Losses arising from derecognition of financial assets measured at amortised cost

IFRS 7.20A Disclosure

negatedLabel

Losses arising from derecognition of financial assets measured at amortised cost

documentation

The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

LossesIncurredInRelationToInterestsInStructuredEntities

Monetary, duration, debit

label

Losses incurred in relation to interests in structured entities

IFRS 12.B26 b Example

documentation

The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]]

ifrs-full

LossesOnChangeInFairValueOfDerivatives

(Monetary), duration, debit

label

Losses on change in fair value of derivatives

IAS 1.85 Common practice

negatedLabel

Losses on change in fair value of derivatives

documentation

The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

ifrs-full

LossesOnDisposalsOfInvestmentProperties

(Monetary), duration, debit

label

Losses on disposals of investment properties

IAS 1.112 c Common practice

negatedLabel

Losses on disposals of investment properties

documentation

The losses on disposals of investment properties. [Refer: Investment property]

ifrs-full

LossesOnDisposalsOfInvestments

(Monetary), duration, debit

label

Losses on disposals of investments

IAS 1.98 d Disclosure

negatedLabel

Losses on disposals of investments

documentation

The losses on the disposal of investments.

ifrs-full

LossesOnDisposalsOfNoncurrentAssets

(Monetary), duration, debit

label

Losses on disposals of non-current assets

IAS 1.112 c Common practice

negatedLabel

Losses on disposals of non-current assets

documentation

The losses on disposals of non-current assets. [Refer: Non-current assets]

ifrs-full

LossesOnDisposalsOfPropertyPlantAndEquipment

(Monetary), duration, debit

label

Losses on disposals of property, plant and equipment

IAS 1.98 c Disclosure

negatedLabel

Losses on disposals of property, plant and equipment

documentation

The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

LossesOnLitigationSettlements

(Monetary), duration, debit

label

Losses on litigation settlements

IAS 1.98 f Disclosure

negatedLabel

Losses on litigation settlements

documentation

The losses on settlements of litigation.

ifrs-full

LTELicencesMember

Member

label

LTE licences [member]

IAS 38.119 Common practice

documentation

This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]

ifrs-full

Machinery

Monetary, instant, debit

label

Machinery

IAS 16.37 c Example

documentation

The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]

ifrs-full

MachineryMember

Member

label

Machinery [member]

IAS 16.37 c Example

documentation

This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]

ifrs-full

MajorBusinessCombinationMember

Member

label

Major business combination [member]

IAS 10.22 a Example

documentation

This member stands for major business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

MajorComponentsOfTaxExpenseIncomeAbstract

label

Major components of tax expense (income) [abstract]

ifrs-full

MajorCustomersAxis

Axis

label

Major customers [axis]

IFRS 8.34 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

MajorCustomersDomain

Domain [default]

label

Major customers [domain]

IFRS 8.34 Disclosure

documentation

This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used.

ifrs-full

MajorOrdinaryShareTransactionsMember

Member

label

Major ordinary share transactions [member]

IAS 10.22 f Example

documentation

This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]

ifrs-full

MajorPurchasesOfAssetsMember

Member

label

Major purchases of assets [member]

IAS 10.22 c Example

documentation

This member stands for major purchases of assets.

ifrs-full

ManagementConclusionOnFairPresentationAsConsequenceOfDeparture

Text

label

Management conclusion on fair presentation as consequence of departure

IAS 1.20 a Disclosure

documentation

The conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.

ifrs-full

MandatoryReserveDepositsAtCentralBanks

Monetary, instant, debit

label

Mandatory reserve deposits at central banks

IAS 1.112 c Common practice

documentation

The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.

ifrs-full

MarketApproachMember

Member

label

Market approach [member]

IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.62 Example, IFRS 13.93 d Disclosure

documentation

This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (i.e. similar) assets, liabilities or a group of assets and liabilities, such as a business.

ifrs-full

MarketComparableCompaniesMember

Member

label

Market comparable companies [member]

IFRS 13.B5 Example, IFRS 13.IE63 Example

documentation

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]

ifrs-full

MarketComparablePricesMember

Member

label

Market comparable prices [member]

IFRS 13.B5 Example, IFRS 13.IE63 Example

documentation

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]

ifrs-full

MarketRiskMember

Member

label

Market risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7.32 Example

documentation

This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Classes of financial instruments [domain]]

ifrs-full

MarketsOfCustomersAxis

Axis

label

Markets of customers [axis]

IFRS 15.B89 c Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

MarketsOfCustomersDomain

Domain [default]

label

Markets of customers [domain]

IFRS 15.B89 c Example

documentation

This member stands for all markets of customers. It also represents the standard value for the “Markets of customers” axis if no other member is used.

ifrs-full

MastheadsAndPublishingTitles

Monetary, instant, debit

label

Mastheads and publishing titles

IAS 38.119 b Example

documentation

The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]

ifrs-full

MastheadsAndPublishingTitlesMember

Member

label

Mastheads and publishing titles [member]

IAS 38.119 b Example

documentation

This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]

ifrs-full

MaterialIncomeAndExpenseAbstract

label

Material income and expense [abstract]

ifrs-full

MaterialReconcilingItemsMember

Member

label

Material reconciling items [member]

IFRS 8.28 Disclosure

documentation

This member stands for material adjustments used to reconcile items in the entity’s financial statements.

ifrs-full

MatrixPricingMember

Member

label

Matrix pricing [member]

IFRS 13.B7 Example

documentation

This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Classes of financial instruments [domain]]

ifrs-full

MatureBiologicalAssetsMember

Member

label

Mature biological assets [member]

IAS 41.43 Example

documentation

This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]

ifrs-full

MaturityAnalysisForDerivativeFinancialLiabilities

Text block

label

Disclosure of maturity analysis for derivative financial liabilities [text block]

IFRS 7.39 b Disclosure

documentation

The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

ifrs-full

MaturityAnalysisForNonderivativeFinancialLiabilities

Text block

label

Disclosure of maturity analysis for non-derivative financial liabilities [text block]

IFRS 7.39 a Disclosure

documentation

The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]

ifrs-full

MaturityAxis

Axis

label

Maturity [axis]

IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.42E e Disclosure, IFRS 7.B11 Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

MaturityDomain

Domain [default]

label

Maturity [domain]

IAS 1.61 Disclosure, IAS 19.147 c Example, IFRS 15.120 b (i) Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.109 Disclosure, IFRS 17.109A Disclosure, IFRS 17.120 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.23B a Disclosure, IFRS 7.B11 Example, IFRS 7.B35 Example

documentation

This member stands for aggregated time bands. It also represents the standard value for the “Maturity” axis if no other member is used.

ifrs-full

MaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited

True/False

label

Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited

IFRS 3.B64 g (iii) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.

ifrs-full

MaximumExposureToCreditRisk

Monetary, instant

label

Maximum exposure to credit risk

IFRS 7.35K a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]]

ifrs-full

MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

Monetary, instant

label

Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied

IFRS 7.36 a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk]

ifrs-full

MaximumExposureToCreditRiskOfFinancialAssets

Monetary, instant

label

Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss

IFRS 7.9 a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

MaximumExposureToCreditRiskOfLoansOrReceivables

Monetary, instant

label

Maximum exposure to credit risk of loans or receivables

Expired 2023-01-01 IFRS 7.9 a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]

ifrs-full

MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17

Monetary, instant

label

Maximum exposure to credit risk that arises from contracts within scope of IFRS 17

IFRS 17.131 a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]]

ifrs-full

MaximumExposureToLossFromContinuingInvolvement

Monetary, instant

label

Maximum exposure to loss from continuing involvement

IFRS 7.42E c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets.

ifrs-full

MaximumExposureToLossFromInterestsInStructuredEntities

Monetary, instant

label

Maximum exposure to loss from interests in structured entities

IFRS 12.29 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Total for all unconsolidated structured entities [member]]

ifrs-full

MaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

True/False

label

Maximum exposure to loss from interests in structured entities cannot be quantified

IFRS 12.29 c Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity cannot quantify its maximum exposure to loss from its interests in structured entities.

ifrs-full

MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties

Monetary, instant, credit

label

Maximum limit of losses of structured entities which entity is required to absorb before other parties

IFRS 12.B26 d Example

documentation

The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Total for all unconsolidated structured entities [member]]

ifrs-full

MeasurementAxis

Axis

label

Measurement [axis]

IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

MeasurementBasesForIntangibleAssetsDomain

Domain

label

Measurement bases for intangible assets [domain]

IAS 38.122 c (iii) Disclosure

documentation

This member stands for the measurement bases for intangible assets.

ifrs-full

MeasurementBasesForInvestmentPropertyDomain

Domain

label

Measurement bases for investment property [domain]

IAS 40.75 a Disclosure

documentation

This member stands for the measurement bases for investment property.

ifrs-full

MeasurementBasesForPropertyPlantAndEquipmentDomain

Domain

label

Measurement bases for property, plant and equipment [domain]

IAS 16.73 a Disclosure

documentation

This member stands for the measurement bases for property, plant and equipment.

ifrs-full

MeasurementBasesPropertyPlantAndEquipment

Text

label

Measurement bases, property, plant and equipment

IAS 16.73 a Disclosure

documentation

The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]

ifrs-full

MeasurementBasesUsedForPropertyPlantAndEquipment

List

label

Measurement bases used for property, plant and equipment

IAS 16.73 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which measurement bases are used for determining the gross carrying amount for a class of property, plant and equipment.

ifrs-full

MeasurementDomain

Domain [default]

label

Measurement [domain]

IAS 40.32A Disclosure, IAS 41.50 Disclosure, IFRS 13.93 a Disclosure

documentation

This member stands for all types of measurement. It also represents the standard value for the “Measurement” axis if no other member is used.

ifrs-full

MeasurementOfInvestmentInAssociatesAndJointVenturesDomain

Domain

label

Measurement of investment in associates and joint ventures [domain]

IFRS 12.21 b (i) Disclosure

documentation

This member stands for the measurement of investment in associates and joint ventures.

ifrs-full

MeasurementOfInvestmentsInSeparateFinancialStatementsDomain

Domain

label

Measurement of investments in separate financial statements [domain]

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

documentation

This member stands for the measurement of investments in the reporting entity’s separate financial statements.

ifrs-full

MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

Monetary, duration

label

Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

IFRS 3.B67 a (iii) Disclosure

documentation

The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Total for all business combinations [member]]

ifrs-full

MediaProductionExpense

Monetary, duration, debit

label

Media production expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from media production.

ifrs-full

Merchandise

Monetary, instant, debit

label

Current merchandise

IAS 1.78 c Example, IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]

ifrs-full

MergerReserve

Monetary, instant, credit

label

Merger reserve

IAS 1.55 Common practice

documentation

A component of equity that may result in relation to a business combination outside the scope of IFRS 3.

ifrs-full

MergerReserveMember

Member

label

Merger reserve [member]

IAS 1.108 Common practice

documentation

This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.

ifrs-full

MethodForDepreciationOrAmortisationDomain

Domain

label

Method for depreciation or amortisation [domain]

IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure

documentation

This member stands for the method of depreciation or amortisation.

ifrs-full

MethodOfAssessmentOfExpectedCreditLossesAxis

Axis

label

Method of assessment of expected credit losses [axis]

IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

MethodOfAssessmentOfExpectedCreditLossesDomain

Domain [default]

label

Method of assessment of expected credit losses [domain]

IFRS 7.35H Example, IFRS 7.35I Example, IFRS 7.IG20B Example

documentation

This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the ”Method of assessment of expected credit losses” axis if no other member is used.

ifrs-full

MethodOfDeterminingFairValueOfInstrumentsOrInterests

Text

label

Description of method of measuring fair value of instruments or interests

IFRS 3.B64 f (iv) Disclosure

documentation

The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

MethodOfSettlementDomain

Domain

label

Method of settlement [domain]

IFRS 2.45 a Disclosure

documentation

This member stands for the method of settlement for share-based payment transactions.

ifrs-full

MethodOfSettlementForSharebasedPaymentArrangement

List

label

Method of settlement for share-based payment arrangement

IFRS 2.45 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates the method of settlement for a type of share-based payment arrangement that existed at any time during the period.

ifrs-full

MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

Text

label

Description of methods and assumptions used in preparing sensitivity analysis

IFRS 7.40 b Disclosure

documentation

The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]

ifrs-full

MethodsOfGenerationAxis

Axis

label

Methods of generation [axis]

IAS 38.118 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

MethodsOfGenerationDomain

Domain [default]

label

Methods of generation [domain]

IAS 38.118 Disclosure

documentation

This member stands for all methods of generation. It also represents the standard value for the “Methods of generation” axis if no other member is used.

ifrs-full

MethodsOfTranslationUsedToDetermineSupplementaryInformation

Text

label

Description of methods of translation used to determine supplementary information

IAS 21.57 c Disclosure

documentation

The description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency.

ifrs-full

MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk

Text

label

Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk

IFRS 7.11 a Disclosure

documentation

The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities]

ifrs-full

MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables

Text

label

Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables

IFRS 7.41 a Disclosure

documentation

The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks.

ifrs-full

MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis

Axis

label

Methods used to measure contracts within scope of IFRS 17 [axis]

IFRS 17.117 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

MethodsUsedToMeasureContractsWithinScopeOfIFRS17Domain

Domain [default]

label

Methods used to measure contracts within scope of IFRS 17 [domain]

IFRS 17.117 a Disclosure

documentation

This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Methods used to measure contracts within scope of IFRS 17” axis if no other member is used.

ifrs-full

MethodsUsedToMeasureRisk

Text

label

Methods used to measure risk

IFRS 7.33 b Disclosure

documentation

The description of the methods used to measure risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

MethodUsedToAccountForInvestmentsInAssociates

Text

label

Method used to account for investments in associates

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

documentation

The description of the method used to account for investments in associates. [Refer: Total for all associates [member]]

ifrs-full

MethodUsedToAccountForInvestmentsInAssociatesCategorical

List

label

Method used to account for investments in associates, categorical

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which method is used to account for investments in associates.

ifrs-full

MethodUsedToAccountForInvestmentsInJointVentures

Text

label

Method used to account for investments in joint ventures

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

documentation

The description of the method used to account for investments in joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

MethodUsedToAccountForInvestmentsInJointVenturesCategorical

List

label

Method used to account for investments in joint ventures, categorical

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which method is used to account for investments in joint ventures.

ifrs-full

MethodUsedToAccountForInvestmentsInSubsidiaries

Text

label

Method used to account for investments in subsidiaries

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

documentation

The description of the method used to account for investments in subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

MethodUsedToAccountForInvestmentsInSubsidiariesCategorical

List

label

Method used to account for investments in subsidiaries, categorical

IAS 27.16 c Disclosure, IAS 27.17 c Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which method is used to account for investments in subsidiaries.

ifrs-full

MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

Text

label

Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

IFRS 3.B64 l (iv) Disclosure

documentation

The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Total for all business combinations [member]]

ifrs-full

MiningAssets

Monetary, instant, debit

label

Mining assets

IAS 16.37 Common practice

documentation

The amount of assets related to mining activities of the entity.

ifrs-full

MiningAssetsMember

Member

label

Mining assets [member]

IAS 16.37 Common practice

documentation

This member stands for mining assets. [Refer: Mining assets]

ifrs-full

MiningPropertyMember

Member

label

Mining property [member]

IAS 16.37 Common practice

documentation

This member stands for property related to mining activities.

ifrs-full

MiningRightsMember

Member

label

Mining rights [member]

IAS 38.119 Common practice

documentation

This member stands for rights related to mining activities.

ifrs-full

MiscellaneousAssetsAbstract

label

Miscellaneous assets [abstract]

ifrs-full

MiscellaneousComponentsOfEquityAbstract

label

Miscellaneous components of equity [abstract]

ifrs-full

MiscellaneousCurrentAssetsAbstract

label

Miscellaneous current assets [abstract]

ifrs-full

MiscellaneousCurrentLiabilitiesAbstract

label

Miscellaneous current liabilities [abstract]

ifrs-full

MiscellaneousEquityAbstract

label

Miscellaneous equity [abstract]

ifrs-full

MiscellaneousLiabilitiesAbstract

label

Miscellaneous liabilities [abstract]

ifrs-full

MiscellaneousNoncurrentAssetsAbstract

label

Miscellaneous non-current assets [abstract]

ifrs-full

MiscellaneousNoncurrentLiabilitiesAbstract

label

Miscellaneous non-current liabilities [abstract]

ifrs-full

MiscellaneousOtherComprehensiveIncomeAbstract

label

Miscellaneous other comprehensive income [abstract]

ifrs-full

MiscellaneousOtherOperatingExpense

Monetary, duration, debit

label

Miscellaneous other operating expense

IAS 1.112 c Common practice

documentation

The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]

ifrs-full

MiscellaneousOtherOperatingIncome

Monetary, duration, credit

label

Miscellaneous other operating income

IAS 1.112 c Common practice

documentation

The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]

ifrs-full

MiscellaneousOtherProvisions

Monetary, instant, credit

label

Miscellaneous other provisions

IAS 1.78 d Common practice

totalLabel

Total miscellaneous other provisions

documentation

The amount of miscellaneous other provisions. [Refer: Other provisions]

ifrs-full

MiscellaneousOtherProvisionsAbstract

label

Miscellaneous other provisions [abstract]

ifrs-full

MiscellaneousOtherProvisionsMember

Member

label

Miscellaneous other provisions [member]

IAS 37.84 Disclosure

documentation

This member stands for miscellaneous other provisions. [Refer: Classes of other provisions [domain]]

ifrs-full

MiscellaneousOtherReservesMember

Member

label

Miscellaneous other reserves [member]

IAS 1.108 Common practice

documentation

This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]

ifrs-full

MiscellaneousTimeBandsAbstract

label

Miscellaneous time bands [abstract]

ifrs-full

ModelUsedToMeasureInvestmentProperty

Text

label

Explanation of whether entity applied fair value model or cost model to measure investment property

IAS 40.75 a Disclosure

documentation

The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property]

ifrs-full

MortgageLoans

Monetary, instant, debit

label

Mortgage loans

IAS 1.55 Common practice

documentation

The amount of mortgage loans made by the entity.

ifrs-full

MortgagesMember

Member

label

Mortgages [member]

IFRS 7.6 Example, IFRS 7.IG20B Example, IFRS 7.IG40B Example

documentation

This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.

ifrs-full

MotorVehicles

Monetary, instant, debit

label

Motor vehicles

IAS 16.37 f Example

documentation

The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]

ifrs-full

MotorVehiclesMember

Member

label

Motor vehicles [member]

IAS 16.37 f Example

documentation

This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]

ifrs-full

MultiemployerDefinedBenefitPlansMember

Member

label

Multi-employer defined benefit plans [member]

IAS 19.33 b Disclosure, IAS 19.34 b Disclosure

documentation

This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [domain]]

ifrs-full

MultiemployerOrStatePlanIsDefinedBenefitPlan

True/False

label

Multi-employer or state plan is defined benefit plan

IAS 19.148 d (i) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether a multi-employer or state plan is a defined benefit plan.

ifrs-full

MultiperiodExcessEarningsMethodMember

Member

label

Multi-period excess earnings method [member]

IFRS 13.B11 c Example

documentation

This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]

ifrs-full

NameOfAcquiree

Text

label

Name of acquiree

IFRS 3.B64 a Disclosure

documentation

The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

NameOfAssociate

Text

label

Name of associate

IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure

documentation

The name of an associate. [Refer: Total for all associates [member]]

ifrs-full

NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

Text

label

Name of entity whose consolidated financial statements have been produced for public use

IAS 27.16 a Disclosure

documentation

The name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]

ifrs-full

NameOfGovernmentAndNatureOfRelationshipWithGovernment

Text

label

Name of government and nature of relationship with government

IAS 24.26 a Disclosure

documentation

The name of the government and the nature of its relationship with the reporting entity (i.e. control, joint control or significant influence). [Refer: Government [member]]

ifrs-full

NameOfJointOperation

Text

label

Name of joint operation

IFRS 12.21 a (i) Disclosure

documentation

The name of a joint operation. [Refer: Total for all joint operations [member]]

ifrs-full

NameOfJointVenture

Text

label

Name of joint venture

IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.21 a (i) Disclosure

documentation

The name of a joint venture. [Refer: Total for all joint ventures [member]]

ifrs-full

NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements

Text

label

Name of most senior parent entity producing publicly available financial statements

IAS 24.13 Disclosure

documentation

The name of most senior parent entity producing publicly available financial statements.

ifrs-full

NameOfParentEntity

Text

label

Name of parent entity

IAS 1.138 c Disclosure, IAS 24.13 Disclosure

documentation

The name of the entity’s parent. [Refer: Parent [member]]

ifrs-full

NameOfReportingEntityOrOtherMeansOfIdentification

Text

label

Name of reporting entity or other means of identification

IAS 1.51 a Disclosure

documentation

The name of the reporting entity or other means of identification.

ifrs-full

NameOfSubsidiary

Text

label

Name of subsidiary

IAS 27.16 b (i) Disclosure, IAS 27.17 b (i) Disclosure, IFRS 12.12 a Disclosure, IFRS 12.19B a Disclosure

documentation

The name of a subsidiary. [Refer: Total for all subsidiaries [member]]

ifrs-full

NameOfUltimateParentOfGroup

Text

label

Name of ultimate parent of group

IAS 1.138 c Disclosure, IAS 24.13 Disclosure

documentation

The name of the ultimate controlling party of the group.

ifrs-full

NamesOfEmployersAndEmployeeGroupsCovered

Text

label

Names of employers and employee groups covered

IAS 26.36 a Disclosure

documentation

The names of employers and employee groups covered in retirement benefit plans.

ifrs-full

NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition

Text

label

Description of nature of transferred financial assets that are not derecognised in their entirety

IFRS 7.42D a Disclosure

documentation

The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]; Financial assets]

ifrs-full

NatureOfFinancialStatements

List

label

Nature of financial statements

IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).

ifrs-full

NatureOfFinancialStatementsDomain

Domain

label

Nature of financial statements [domain]

IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure

documentation

This member stands for the nature of the reporting entity’s financial statements.

ifrs-full

NatureOfInterestInOtherEntitiesDomain

Domain

label

Nature of interest in other entities [domain]

IAS 24.26 a Disclosure

documentation

This member stands for the nature of the reporting entity’s interest in other entities.

ifrs-full

NatureOfRelationshipWithGovernment

List

label

Nature of relationship with government

IAS 24.26 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates the nature of government’s relationship with the reporting entity.

ifrs-full

NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed

Text

label

Description of nature of risks and rewards of ownership to which entity is exposed

IFRS 7.42D b Disclosure

documentation

The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets]

ifrs-full

NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged

Monetary, instant, credit

label

Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged

IFRS 7.B11D c Example

documentation

The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]

ifrs-full

NetAssetsLiabilities

Monetary, instant, debit

label

Assets (liabilities)

IAS 1.112 c Common practice, IFRS 1.IG63 Example

netLabel

Net assets (liabilities)

documentation

The amount of assets less the amount of liabilities.

ifrs-full

NetAssetsLiabilitiesAbstract

label

Net assets (liabilities) [abstract]

ifrs-full

NetAssetValueMember

Member

label

Net asset value [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

This member stands for a valuation technique that compares the value of assets and liabilities.

ifrs-full

NetCurrentAssetsLiabilitiesAbstract

label

Net current assets (liabilities) [abstract]

ifrs-full

NetDebt

Monetary, instant, credit

label

Net debt

IAS 1.112 c Common practice

documentation

The amount of net debt of the entity.

ifrs-full

NetDeferredTaxAssets

Monetary, instant, debit

label

Net deferred tax assets

IAS 12.81 g (i) Common practice

documentation

The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]

ifrs-full

NetDeferredTaxAssetsAndLiabilitiesAbstract

label

Net deferred tax assets and liabilities [abstract]

ifrs-full

NetDeferredTaxLiabilities

Monetary, instant, credit

label

Net deferred tax liabilities

IAS 12.81 g (i) Common practice

documentation

The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

ifrs-full

NetDefinedBenefitLiabilityAssetAxis

Axis

label

Net defined benefit liability (asset) [axis]

IAS 19.140 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

NetDefinedBenefitLiabilityAssetDomain

Domain [default]

label

Net defined benefit liability (asset) [domain]

IAS 19.140 a Disclosure

documentation

This member stands for the net defined benefit liability (asset). It also represents the standard value for the “Net defined benefit liability (asset)” axis if no other member is used. [Refer: Net defined benefit liability (asset)]

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Monetary, instant, debit

label

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.13C e Disclosure

netLabel

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

documentation

The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

label

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition

Monetary, instant, debit

label

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

IFRS 7.13C c Disclosure

netLabel

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

documentation

The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets]

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract

label

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

Monetary, instant, credit

label

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

IFRS 7.13C e Disclosure

netLabel

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

documentation

The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

label

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition

Monetary, instant, credit

label

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

IFRS 7.13C c Disclosure

netLabel

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

documentation

The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities]

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract

label

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]

ifrs-full

NetForeignExchangeGain

Monetary, duration, credit

label

Net foreign exchange gain

IAS 1.35 Common practice, IAS 21.52 a Common practice

commentaryGuidance

Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange gains.

documentation

The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]

ifrs-full

NetForeignExchangeLoss

Monetary, duration, debit

label

Net foreign exchange loss

IAS 1.35 Common practice, IAS 21.52 a Common practice

commentaryGuidance

Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item “Foreign exchange gain (loss)” instead to tag net foreign exchange losses.

documentation

The net loss arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]

ifrs-full

NetInvestmentInFinanceLease

Monetary, instant, debit

label

Net investment in finance lease

IFRS 16.94 Disclosure

totalLabel

Net investment in finance lease

documentation

The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.

ifrs-full

NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember

Member

label

Net liabilities or assets for remaining coverage excluding loss component [member]

IFRS 17.100 a Disclosure

documentation

This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to: (a) investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (i.e. the obligation that relates to the unexpired portion of the insurance coverage); and (b) pay amounts under existing insurance contracts that are not included in (a) and that relate to: (i) insurance contract services not yet provided (i.e. the obligations that relate to future provision of insurance contract services); or (ii) any investment components or other amounts that are not related to the provision of insurance contract services and that have not been transferred to the liability for incurred claims. [Refer: Insurance contracts [domain]; Loss component [member]]

ifrs-full

NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

Monetary, duration, credit

label

Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss

IFRS 14.24 Disclosure, IFRS 14.B12 b Disclosure

documentation

The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]

ifrs-full

NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

Monetary, duration, credit

label

Net movement in other regulatory deferral account balances related to profit or loss

IFRS 14.25 Common practice, IFRS 14.IE5 Common practice

documentation

The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract

label

Net movement in regulatory deferral account balances related to other comprehensive income [abstract]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

Monetary, duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss

IFRS 14.23 Disclosure, IFRS 14.35 Disclosure

totalLabel

Total net movement in regulatory deferral account balances related to profit or loss

documentation

The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [domain]; Profit (loss)]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract

label

Net movement in regulatory deferral account balances related to profit or loss [abstract]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

Monetary, duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

IFRS 14.24 Disclosure, IFRS 14.B12 a Disclosure

totalLabel

Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

documentation

The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract

label

Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests

IFRS 14.B25 Disclosure

documentation

The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation

Monetary, duration, credit

label

Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation

IFRS 14.25 Disclosure

documentation

The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]

ifrs-full

NetworkInfrastructureMember

Member

label

Network infrastructure [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]

ifrs-full

NewIFRSsAxis

Axis

label

New IFRSs [axis]

IAS 8.30 b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

NewIFRSsDomain

Domain [default]

label

New IFRSs [domain]

IAS 8.30 b Disclosure

documentation

This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the “New IFRSs” axis if no other member is used. [Refer: IFRSs [member]]

ifrs-full

NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

Monetary, duration, credit

label

New liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Common practice

documentation

The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]

ifrs-full

NewOrAmendedIFRSStandardIsAppliedEarly

True/False

label

New or amended IFRS Standard is applied early

Expiry date 2026-01-01 IAS 1.139U Disclosure, Expiry date 2025-01-01 IAS 1.139V Disclosure, Expiry date 2025-01-01 IFRS 17.C1 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether a new or amended IFRS Standard is applied earlier than its effective date.

ifrs-full

NewProvisionsOtherProvisions

Monetary, duration, credit

label

New provisions, other provisions

IAS 37.84 b Common practice

documentation

The amount recognised for new other provisions. [Refer: Other provisions]

ifrs-full

NewStandardsOrInterpretationsNotApplied

True/False

label

New standards or interpretations not applied

IAS 8.30 a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the entity has not applied a new IFRS that has been issued but is not yet effective.

ifrs-full

NineYearsBeforeReportingYearMember

Member

label

Nine years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended nine years before the end of the reporting year.

ifrs-full

NominalAmountOfHedgingInstrument

Decimal, instant

label

Nominal amount of hedging instrument

IFRS 7.23B a Disclosure, IFRS 7.24A d Disclosure

documentation

The nominal amount of a hedging instrument. [Refer: Hedging instruments [domain]]

ifrs-full

NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied

Monetary, instant

label

Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied

IFRS 7.24H e Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element.

documentation

The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]

ifrs-full

NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

Monetary, instant

label

Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk

IFRS 7.24G c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Classes of financial instruments [domain]]

ifrs-full

NonadjustingEventsAfterReportingPeriodAxis

Axis

label

Non-adjusting events after reporting period [axis]

IAS 10.21 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

NonadjustingEventsAfterReportingPeriodDomain

Domain [default]

label

Non-adjusting events after reporting period [domain]

IAS 10.21 Disclosure

documentation

This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the “Non-adjusting events after reporting period” axis if no other member is used.

ifrs-full

NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

Monetary, instant, debit

label

Non-cash assets declared for distribution to owners before financial statements authorised for issue

IFRIC 17.17 b Disclosure

documentation

The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.

ifrs-full

NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue

Monetary, instant, debit

label

Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value

IFRIC 17.17 c Disclosure

documentation

The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]

ifrs-full

NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

Monetary, instant, debit

label

Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

IFRS 9.3.2.23 a Disclosure

documentation

The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

ifrs-full

NoncashEffectOfBusinessCombinationsSupplierFinanceArrangements

Monetary, duration, credit

label

Non-cash effect of business combinations, supplier finance arrangements

IAS 7.44H c Example

documentation

The amount of non-cash effects of business combinations on financial liabilities that are part of a supplier finance arrangement.

ifrs-full

NoncashEffectOfExchangeDifferencesSupplierFinanceArrangements

Monetary, duration, credit

label

Non-cash effect of exchange differences, supplier finance arrangements

IAS 7.44H c Example

documentation

The amount of non-cash effects of exchange differences on financial liabilities that are part of a supplier finance arrangement.

ifrs-full

NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

Monetary, instant, credit

label

Non-controlling interest in acquiree recognised at acquisition date

IFRS 3.B64 o (i) Disclosure

documentation

The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Total for all business combinations [member]]

ifrs-full

NoncontrollingInterests

Monetary, instant, credit

label

Non-controlling interests

IAS 1.54 q Disclosure, IFRS 10.22 Disclosure, IFRS 12.12 f Disclosure

documentation

The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]]

ifrs-full

NoncontrollingInterestsMember

Member

label

Non-controlling interests [member]

IAS 1.106 Disclosure

documentation

This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.

ifrs-full

NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

Monetary, instant, credit

label

Non-current accruals and non-current deferred income including non-current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total non-current accruals and non-current deferred income including non-current contract liabilities

documentation

The amount of non-current accruals and non-current deferred income including non-current contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]

ifrs-full

NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract

label

Non-current accruals and non-current deferred income including non-current contract liabilities [abstract]

ifrs-full

NoncurrentAccruedIncomeIncludingNoncurrentContractAssets

Monetary, instant, debit

label

Non-current accrued income including non-current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total non-current accrued income including non-current contract assets

documentation

The amount of non-current accrued income including non-current contract assets. [Refer: Accrued income including contract assets]

ifrs-full

NoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract

label

Non-current accrued income including non-current contract assets [abstract]

ifrs-full

NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets

Monetary, instant, debit

label

Non-current accrued income other than non-current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of non-current accrued income other than non-current contract assets. [Refer: Accrued income other than contract assets]

ifrs-full

NoncurrentAdvances

Monetary, instant, credit

label

Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of non-current advances received representing non-current contract liabilities for performance obligations satisfied at a point in time. [Refer: Advances received, representing contract liabilities for performance obligations satisfied at point in time]

ifrs-full

NoncurrentAssets

Monetary, instant, debit

label

Non-current assets

IAS 1.66 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (ii) Disclosure

totalLabel

Total non-current assets

documentation

The amount of assets that do not meet the definition of current assets. [Refer: Current assets]

ifrs-full

NoncurrentAssetsAbstract

label

Non-current assets [abstract]

ifrs-full

NoncurrentAssetsHeldForSaleMember

Member

label

Non-current assets held for sale [member]

IFRS 13.94 Example, IFRS 13.IE60 Example, IFRS 5.38 Common practice

documentation

This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners

Monetary, instant, debit

label

Non-current assets or disposal groups classified as held for distribution to owners

IFRS 5.38 Disclosure, IFRS 5.5A Disclosure

documentation

The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale

Monetary, instant, debit

label

Non-current assets or disposal groups classified as held for sale

IFRS 5.38 Disclosure

documentation

The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember

Member

label

Non-current assets or disposal groups classified as held for sale [member]

IAS 36.127 Common practice

documentation

This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

Monetary, instant, debit

label

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

IAS 1.54 j Disclosure

totalLabel

Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners

documentation

The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract

label

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]

ifrs-full

NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts

Monetary, instant, debit

label

Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts

IFRS 8.33 b Disclosure

documentation

The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Classes of financial instruments [domain]; Non-current assets]

ifrs-full

NoncurrentAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Non-current assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Total for all business combinations [member]]

ifrs-full

NoncurrentBiologicalAssets

Monetary, instant, debit

label

Non-current biological assets

IAS 1.54 f Disclosure

documentation

The amount of non-current biological assets. [Refer: Biological assets]

ifrs-full

NoncurrentBiologicalAssetsMember

Member

label

Non-current biological assets [member]

IAS 41.50 Common practice

documentation

This member stands for non-current biological assets. [Refer: Biological assets]

ifrs-full

NoncurrentContractAssets

Monetary, instant, debit

label

Non-current contract assets

IFRS 15.105 Disclosure

documentation

The amount of non-current contract assets. [Refer: Contract assets]

ifrs-full

NoncurrentContractLiabilities

Monetary, instant, credit

label

Non-current contract liabilities

IFRS 15.105 Disclosure

totalLabel

Total non-current contract liabilities

documentation

The amount of non-current contract liabilities. [Refer: Contract liabilities]

ifrs-full

NoncurrentContractLiabilitiesAbstract

label

Non-current contract liabilities [abstract]

ifrs-full

NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime

Monetary, instant, credit

label

Non-current contract liabilities for performance obligations satisfied over time

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of non-current contract liabilities for performance obligations satisfied over time. [Refer: Contract liabilities for performance obligations satisfied over time]

ifrs-full

NoncurrentDebtInstrumentsIssued

Monetary, instant, credit

label

Non-current debt instruments issued

IAS 1.55 Common practice

documentation

The amount of non-current debt instruments issued. [Refer: Debt instruments issued]

ifrs-full

NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities

Monetary, instant, credit

label

Non-current deferred income including non-current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total non-current deferred income including non-current contract liabilities

documentation

The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities]

ifrs-full

NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilitiesAbstract

label

Non-current deferred income including non-current contract liabilities [abstract]

ifrs-full

NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities

Monetary, instant, credit

label

Non-current deferred income other than non-current contract liabilities

IAS 1.55 Common practice, IAS 1.78 Common practice

documentation

The amount of non-current deferred income other than non-current contract liabilities. [Refer: Deferred income other than contract liabilities]

ifrs-full

NoncurrentDepositsFromCustomers

Monetary, instant, credit

label

Non-current deposits from customers

IAS 1.55 Common practice

documentation

The amount of non-current deposits from customers. [Refer: Deposits from customers]

ifrs-full

NoncurrentDerivativeFinancialAssets

Monetary, instant, debit

label

Non-current derivative financial assets

IAS 1.55 Common practice

documentation

The amount of non-current derivative financial assets. [Refer: Derivative financial assets]

ifrs-full

NoncurrentDerivativeFinancialLiabilities

Monetary, instant, credit

label

Non-current derivative financial liabilities

IAS 1.55 Common practice

documentation

The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]

ifrs-full

NoncurrentDividendPayables

Monetary, instant, credit

label

Non-current dividend payables

IAS 1.55 Common practice

documentation

The amount of non-current dividend payables. [Refer: Dividend payables]

ifrs-full

NoncurrentExciseTaxPayables

Monetary, instant, credit

label

Non-current excise tax payables

IAS 1.78 Common practice

documentation

The amount of non-current excise tax payables. [Refer: Excise tax payables]

ifrs-full

NoncurrentFinanceLeaseReceivables

Monetary, instant, debit

label

Non-current finance lease receivables

IAS 1.55 Common practice

documentation

The amount of non-current finance lease receivables. [Refer: Finance lease receivables]

ifrs-full

NoncurrentFinancialAssets

Monetary, instant, debit

label

Non-current financial assets

IFRS 7.25 Disclosure

totalLabel

Total non-current financial assets

documentation

The amount of non-current financial assets. [Refer: Financial assets]

ifrs-full

NoncurrentFinancialAssetsAtAmortisedCost

Monetary, instant, debit

label

Non-current financial assets at amortised cost

IFRS 7.8 f Disclosure

documentation

The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Non-current financial assets at fair value through other comprehensive income

IFRS 7.8 h Disclosure

totalLabel

Total non-current financial assets at fair value through other comprehensive income

documentation

The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

label

Non-current financial assets at fair value through other comprehensive income [abstract]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, instant, debit

label

Non-current financial assets at fair value through profit or loss

IFRS 7.8 a Disclosure

totalLabel

Total non-current financial assets at fair value through profit or loss

documentation

The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

label

Non-current financial assets at fair value through profit or loss [abstract]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, debit

label

Non-current financial assets at fair value through profit or loss, classified as held for trading

IAS 1.55 Common practice

documentation

The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Monetary, instant, debit

label

Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 a Disclosure

documentation

The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

Monetary, instant, debit

label

Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value

IFRS 7.8 a Disclosure

documentation

The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

Monetary, instant, debit

label

Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

IFRS 7.8 a Disclosure

documentation

The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

Monetary, instant, debit

label

Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

IFRS 7.8 a Disclosure

documentation

The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

ifrs-full

NoncurrentFinancialAssetsAvailableforsale

Monetary, instant, debit

label

Non-current financial assets available-for-sale

Expired 2023-01-01 IFRS 7.8 d Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]

ifrs-full

NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Non-current financial assets measured at fair value through other comprehensive income

IFRS 7.8 h Disclosure

documentation

The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]

ifrs-full

NoncurrentFinancialLiabilities

Monetary, instant, credit

label

Non-current financial liabilities

IFRS 7.25 Disclosure

totalLabel

Total non-current financial liabilities

documentation

The amount of non-current financial liabilities. [Refer: Financial liabilities]

ifrs-full

NoncurrentFinancialLiabilitiesAtAmortisedCost

Monetary, instant, credit

label

Non-current financial liabilities at amortised cost

IFRS 7.8 g Disclosure

documentation

The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

Monetary, instant, credit

label

Non-current financial liabilities at fair value through profit or loss

IFRS 7.8 e Disclosure

totalLabel

Total non-current financial liabilities at fair value through profit or loss

documentation

The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

label

Non-current financial liabilities at fair value through profit or loss [abstract]

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

Monetary, instant, credit

label

Non-current financial liabilities at fair value through profit or loss, classified as held for trading

IFRS 7.8 e Disclosure

documentation

The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

Monetary, instant, credit

label

Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

IFRS 7.8 e Disclosure

documentation

The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

ifrs-full

NoncurrentGovernmentGrants

Monetary, instant, credit

label

Non-current government grants

IAS 1.55 Common practice

documentation

The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Government grants]

ifrs-full

NoncurrentHeldtomaturityInvestments

Monetary, instant, debit

label

Non-current held-to-maturity investments

Expired 2023-01-01 IFRS 7.8 b Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]

ifrs-full

NoncurrentInterestPayable

Monetary, instant, credit

label

Non-current interest payable

IAS 1.112 c Common practice

documentation

The amount of non-current interest payable. [Refer: Interest payable]

ifrs-full

NoncurrentInterestReceivable

Monetary, instant, debit

label

Non-current interest receivable

IAS 1.112 c Common practice

documentation

The amount of non-current interest receivable. [Refer: Interest receivable]

ifrs-full

NoncurrentInventories

Monetary, instant, debit

label

Non-current inventories

IAS 1.54 g Disclosure

documentation

The amount of non-current inventories. [Refer: Inventories]

ifrs-full

NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract

label

Non-current inventories arising from extractive activities [abstract]

ifrs-full

NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, debit

label

Non-current investments in equity instruments designated at fair value through other comprehensive income

IFRS 7.8 h Disclosure

documentation

The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

ifrs-full

NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

Monetary, instant, debit

label

Non-current investments other than investments accounted for using equity method

IAS 1.55 Common practice

documentation

The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]

ifrs-full

NoncurrentLeaseLiabilities

Monetary, instant, credit

label

Non-current lease liabilities

IFRS 16.47 b Disclosure

documentation

The amount of non-current lease liabilities. [Refer: Lease liabilities]

ifrs-full

NoncurrentLeasePrepayments

Monetary, instant, debit

label

Non-current lease prepayments

IAS 1.55 Common practice

documentation

The amount of non-current prepayments for leases. [Refer: Non-current prepayments]

ifrs-full

NoncurrentLiabilities

Monetary, instant, credit

label

Non-current liabilities

IAS 1.69 Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (iv) Disclosure

totalLabel

Total non-current liabilities

documentation

The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]

ifrs-full

NoncurrentLiabilitiesAbstract

label

Non-current liabilities [abstract]

ifrs-full

NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Non-current liabilities recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Non-current liabilities recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Total for all business combinations [member]]

ifrs-full

NoncurrentLiabilitiesWithCovenantsMember

Member

label

Non-current Liabilities with Covenants [member]

Expiry date 2026-01-01 IAS 1.139W Disclosure

documentation

This member stands for Noncurrent Liabilities with Covenants (Amendments to IAS 1) issued in October 2022.

ifrs-full

NoncurrentLoansAndReceivables

Monetary, instant, debit

label

Non-current loans and receivables

Expired 2023-01-01 IFRS 7.8 c Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of non-current loans and receivables. [Refer: Loans and receivables]

ifrs-full

NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

Monetary, instant, debit

label

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

IFRS 9.3.2.23 a Disclosure

documentation

The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

ifrs-full

NoncurrentOreStockpiles

Monetary, instant, debit

label

Non-current ore stockpiles

IAS 2.37 Common practice

documentation

A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]

ifrs-full

NoncurrentPayables

Monetary, instant, credit

label

Trade and other non-current payables

IAS 1.54 k Disclosure

totalLabel

Total trade and other non-current payables

documentation

The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]

ifrs-full

NoncurrentPayablesAbstract

label

Trade and other non-current payables [abstract]

ifrs-full

NoncurrentPayablesForPurchaseOfEnergy

Monetary, instant, credit

label

Non-current payables for purchase of energy

IAS 1.78 Common practice

documentation

The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]

ifrs-full

NoncurrentPayablesForPurchaseOfNoncurrentAssets

Monetary, instant, credit

label

Non-current payables for purchase of non-current assets

IAS 1.78 Common practice

documentation

The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

ifrs-full

NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

Monetary, instant, credit

label

Non-current payables on social security and taxes other than income tax

IAS 1.78 Common practice

documentation

The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]

ifrs-full

NoncurrentPayablesToRelatedParties

Monetary, instant, credit

label

Non-current payables to related parties

IAS 1.78 Common practice

documentation

The amount of non-current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]

ifrs-full

NoncurrentPayablesToTradeSuppliers

Monetary, instant, credit

label

Non-current trade payables

IAS 1.78 Common practice

documentation

The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables]

ifrs-full

NoncurrentPortionOfNoncurrentBondsIssued

Monetary, instant, credit

label

Non-current portion of non-current bonds issued

IAS 1.112 c Common practice

documentation

The non-current portion of non-current bonds issued. [Refer: Bonds issued]

ifrs-full

NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract

label

Non-current portion of non-current borrowings, by type [abstract]

ifrs-full

NoncurrentPortionOfNoncurrentCommercialPapersIssued

Monetary, instant, credit

label

Non-current portion of non-current commercial papers issued

IAS 1.112 c Common practice

documentation

The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

ifrs-full

NoncurrentPortionOfNoncurrentLoansReceived

Monetary, instant, credit

label

Non-current portion of non-current loans received

IAS 1.112 c Common practice

documentation

The non-current portion of non-current loans received. [Refer: Loans received]

ifrs-full

NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued

Monetary, instant, credit

label

Non-current portion of non-current notes and debentures issued

IAS 1.112 c Common practice

documentation

The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

ifrs-full

NoncurrentPortionOfNoncurrentSecuredBankLoansReceived

Monetary, instant, credit

label

Non-current portion of non-current secured bank loans received

IAS 1.112 c Common practice

documentation

The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

ifrs-full

NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived

Monetary, instant, credit

label

Non-current portion of non-current unsecured bank loans received

IAS 1.112 c Common practice

documentation

The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

ifrs-full

NoncurrentPortionOfOtherNoncurrentBorrowings

Monetary, instant, credit

label

Non-current portion of other non-current borrowings

IAS 1.112 c Common practice

documentation

The non-current portion of non-current other borrowings. [Refer: Other borrowings]

ifrs-full

NoncurrentPrepayments

Monetary, instant, debit

label

Non-current prepayments

IAS 1.78 b Example

documentation

The amount of non-current prepayments. [Refer: Prepayments]

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets

Monetary, instant, debit

label

Non-current prepayments and non-current accrued income including non-current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total non-current prepayments and non-current accrued income including non-current contract assets

documentation

The amount of non-current prepayments and non-current accrued income including non-current contract assets. [Refer: Prepayments; Accrued income including contract assets]

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssetsAbstract

label

Non-current prepayments and non-current accrued income including non-current contract assets [abstract]

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets

Monetary, instant, debit

label

Non-current prepayments and non-current accrued income other than non-current contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total non-current prepayments and non-current accrued income other than non-current contract assets

documentation

The amount of non-current prepayments and non-current accrued income, other than non-current contract assets. [Refer: Prepayments; Accrued income other than contract assets]

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssetsAbstract

label

Non-current prepayments and non-current accrued income other than non-current contract assets [abstract]

ifrs-full

NoncurrentProgrammingAssets

Monetary, instant, debit

label

Non-current programming assets

IAS 1.55 Common practice

documentation

The amount of non-current programming assets. [Refer: Programming assets]

ifrs-full

NoncurrentProvisions

Monetary, instant, credit

label

Non-current provisions

IAS 1.54 l Disclosure

totalLabel

Total non-current provisions

documentation

The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]

ifrs-full

NoncurrentProvisionsAbstract

label

Non-current provisions [abstract]

ifrs-full

NoncurrentProvisionsForEmployeeBenefits

Monetary, instant, credit

label

Non-current provisions for employee benefits

IAS 1.78 d Disclosure

documentation

The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]

ifrs-full

NoncurrentReceivables

Monetary, instant, debit

label

Trade and other non-current receivables

IAS 1.54 h Disclosure, IAS 1.78 b Disclosure

totalLabel

Total trade and other non-current receivables

documentation

The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]

ifrs-full

NoncurrentReceivablesAbstract

label

Trade and other non-current receivables [abstract]

ifrs-full

NoncurrentReceivablesDueFromAssociates

Monetary, instant, debit

label

Non-current receivables due from associates

IAS 1.78 b Common practice

documentation

The amount of non-current receivables due from associates. [Refer: Total for all associates [member]]

ifrs-full

NoncurrentReceivablesDueFromJointVentures

Monetary, instant, debit

label

Non-current receivables due from joint ventures

IAS 1.78 b Common practice

documentation

The amount of non-current receivables due from joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

NoncurrentReceivablesDueFromRelatedParties

Monetary, instant, debit

label

Non-current receivables due from related parties

IAS 1.78 b Example

documentation

The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]]

ifrs-full

NoncurrentReceivablesFromContractsWithCustomers

Monetary, instant, debit

label

Non-current receivables from contracts with customers

IFRS 15.105 Disclosure

documentation

The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

ifrs-full

NoncurrentReceivablesFromRentalOfProperties

Monetary, instant, debit

label

Non-current receivables from rental of properties

IAS 1.78 b Common practice

documentation

The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]

ifrs-full

NoncurrentReceivablesFromSaleOfProperties

Monetary, instant, debit

label

Non-current receivables from sale of properties

IAS 1.78 b Common practice

documentation

The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]

ifrs-full

NoncurrentReceivablesFromTaxesOtherThanIncomeTax

Monetary, instant, debit

label

Non-current receivables from taxes other than income tax

IAS 1.78 b Common practice

documentation

The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

ifrs-full

NoncurrentRecognisedAssetsDefinedBenefitPlan

Monetary, instant, debit

label

Non-current net defined benefit asset

IAS 1.55 Common practice

documentation

The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]

ifrs-full

NoncurrentRecognisedLiabilitiesDefinedBenefitPlan

Monetary, instant, credit

label

Non-current net defined benefit liability

IAS 1.55 Common practice

documentation

The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]

ifrs-full

NoncurrentRefundsProvision

Monetary, instant, credit

label

Non-current refunds provision

IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example

documentation

The amount of non-current provision for refunds. [Refer: Refunds provision]

ifrs-full

NoncurrentRestrictedCashAndCashEquivalents

Monetary, instant, debit

label

Non-current restricted cash and cash equivalents

IAS 1.55 Common practice

documentation

The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

ifrs-full

NoncurrentRetentionPayables

Monetary, instant, credit

label

Non-current retention payables

IAS 1.78 Common practice

documentation

The amount of non-current retention payables. [Refer: Retention payables]

ifrs-full

NoncurrentTradeReceivables

Monetary, instant, debit

label

Non-current trade receivables

IAS 1.78 b Example

documentation

The amount of non-current trade receivables. [Refer: Trade receivables]

ifrs-full

NoncurrentValueAddedTaxPayables

Monetary, instant, credit

label

Non-current value added tax payables

IAS 1.78 Common practice

documentation

The amount of non-current value added tax payables. [Refer: Value added tax payables]

ifrs-full

NoncurrentValueAddedTaxReceivables

Monetary, instant, debit

label

Non-current value added tax receivables

IAS 1.78 b Common practice

documentation

The amount of non-current value added tax receivables. [Refer: Value added tax receivables]

ifrs-full

NoncurrentWarrantLiability

Monetary, instant, credit

label

Non-current warrant liability

IAS 1.55 Common practice

documentation

The amount of non-current warrant liabilities. [Refer: Warrant liability]

ifrs-full

NonderivativeFinancialLiabilitiesUndiscountedCashFlows

Monetary, instant, credit

label

Non-derivative financial liabilities, undiscounted cash flows

IFRS 7.39 a Disclosure

documentation

The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.

ifrs-full

NondisclosureOfInformationRegardingContingentAsset

True/False

label

Non-disclosure of information regarding contingent asset

IAS 37.92 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.

ifrs-full

NondisclosureOfInformationRegardingContingentLiability

True/False

label

Non-disclosure of information regarding contingent liability

IAS 37.92 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether required information relating to a contingent liability is not disclosed by the entity.

ifrs-full

NondisclosureOfInformationRegardingProvision

True/False

label

Non-disclosure of information regarding provision

IAS 37.92 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether required information relating to a provision is not disclosed by the entity.

ifrs-full

NongovernmentCustomersMember

Member

label

Non-government customers [member]

IFRS 15.B89 c Example

documentation

This member stands for non-government customers. [Refer: Government [member]]

ifrs-full

NonrecurringFairValueMeasurementMember

Member

label

Non-recurring fair value measurement [member]

IFRS 13.93 a Disclosure

documentation

This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]

ifrs-full

NonsubscriptionCirculationRevenue

Monetary, duration, credit

label

Non-subscription circulation revenue

IAS 1.112 c Common practice

documentation

The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]

ifrs-full

NotAllConsiderationFromContractsWithCustomersIsIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

True/False

label

Not all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining performance obligations

IFRS 15.122 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations.

ifrs-full

NotesAndDebenturesIssued

Monetary, instant, credit

label

Notes and debentures issued

IAS 1.112 c Common practice

documentation

The amount of notes and debentures issued by the entity.

ifrs-full

NotesAndOtherExplanatoryInformationAbstract

label

Notes and other explanatory information [abstract]

ifrs-full

NotInternallyGeneratedMember

Member

label

Not internally generated [member]

IAS 38.118 Disclosure

documentation

This member stands for items that have not been internally generated by the entity.

ifrs-full

NotionalAmount

Monetary, instant

label

Notional amount

IAS 1.112 c Common practice

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.

ifrs-full

NotLaterThanOneMonthMember

Member

label

Not later than one month [member]

IFRS 7.B11 a Example, IFRS 7.B35 a Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of not later than one month.

ifrs-full

NotLaterThanOneYearMember

Member

label

Not later than one year [member]

IAS 1.61 a Disclosure, IFRS 16.94 Disclosure, IFRS 16.97 Disclosure, IFRS 17.132 b Disclosure, IFRS 7.B11 Example, IFRS 7.IG31A Example

documentation

This member stands for a time band of not later than one year.

ifrs-full

NotLaterThanThreeMonthsMember

Member

label

Not later than three months [member]

IAS 1.112 c Common practice

documentation

This member stands for a time band of not later than three months.

ifrs-full

NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember

Member

label

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

IFRS 13.97 Disclosure

documentation

This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]

ifrs-full

NumberAndAverageNumberOfEmployeesAbstract

label

Number and average number of employees [abstract]

ifrs-full

NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForFinancialLiabilitiesThatArePartOfSupplierFinanceArrangements

Duration

label

Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements

IAS 7.44H b (iii) Disclosure

periodEndLabel

Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at end of period

periodStartLabel

Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements at beginning of period

documentation

The number of days between invoice date and payment due date for financial liabilities that are part of a supplier finance arrangement.

ifrs-full

NumberOfDaysBetweenInvoiceDateAndPaymentDueDateForTradePayablesThatAreNotPartOfSupplierFinanceArrangements

Duration

label

Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements

IAS 7.44H b (iii) Disclosure

periodEndLabel

Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at end of period

periodStartLabel

Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements at beginning of period

documentation

The number of days between invoice date and payment due date for comparable trade payables that are not part of a supplier finance arrangement.

ifrs-full

NumberOfEmployees

Decimal, instant

label

Number of employees

IAS 1.112 c Common practice

documentation

The number of personnel employed by the entity at a date.

ifrs-full

NumberOfInstrumentsGrantedInSharebasedPaymentArrangement

Decimal, duration

label

Number of instruments granted in share-based payment arrangement

IFRS 2.45 a Example, IFRS 2.IG23 Example

documentation

The number of instruments granted in share-based payment arrangement.

ifrs-full

NumberOfInstrumentsOrInterestsIssuedOrIssuable

Decimal, instant

label

Number of instruments or interests issued or issuable

IFRS 3.B64 f (iv) Disclosure

documentation

The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.

ifrs-full

NumberOfInstrumentsOtherEquityInstrumentsGranted

Decimal, duration

label

Number of other equity instruments granted in share-based payment arrangement

IFRS 2.45 Common practice, IFRS 2.47 b Disclosure

documentation

The number of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement.

ifrs-full

NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented

Decimal, duration

label

Number of instruments that are antidilutive in period presented

IAS 33.70 c Disclosure

documentation

Number of (units of) instruments that are antidilutive in the period presented.

ifrs-full

NumberOfLivingAnimals

Decimal, instant

label

Number of living animals

IAS 41.46 b (i) Common practice

documentation

The number of entity’s living animals.

ifrs-full

NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement

Decimal, instant

label

Number of other equity instruments exercisable in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The number of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement

Decimal, duration

label

Number of other equity instruments exercised or vested in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The number of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement

Decimal, duration

label

Number of other equity instruments expired in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The number of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement

Decimal, duration

label

Number of other equity instruments forfeited in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The number of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement.

ifrs-full

NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement

Decimal, instant

label

Number of other equity instruments outstanding in share-based payment arrangement

IFRS 2.45 Common practice

periodEndLabel

Number of other equity instruments outstanding in share-based payment arrangement at end of period

periodStartLabel

Number of other equity instruments outstanding in share-based payment arrangement at beginning of period

documentation

The number of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement.

ifrs-full

NumberOfOtherParticipantsOfRetirementBenefitPlan

Decimal, duration

label

Number of other participants of retirement benefit plan

IAS 26.36 b Disclosure

documentation

The number of other participants in a retirement benefit plan.

ifrs-full

NumberOfOutstandingShareOptions

Decimal, instant

label

Number of share options outstanding in share-based payment arrangement

IFRS 2.45 b (vi) Disclosure, IFRS 2.45 b (i) Disclosure, IFRS 2.45 d Disclosure

periodEndLabel

Number of share options outstanding in share-based payment arrangement at end of period

periodStartLabel

Number of share options outstanding in share-based payment arrangement at beginning of period

documentation

The number of share options outstanding in a share-based payment arrangement.

ifrs-full

NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits

Decimal, duration

label

Number of participants of retirement benefit plan receiving benefits

IAS 26.36 b Disclosure

documentation

The number of participants in a retirement benefit plan receiving benefits.

ifrs-full

NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented

Shares

label

Number of potential ordinary shares that are antidilutive in period presented

IAS 33.70 c Common practice

documentation

Number of potential ordinary shares that are antidilutive in the period presented.

ifrs-full

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

Decimal, instant

label

Number of share options exercisable in share-based payment arrangement

IFRS 2.45 b (vii) Disclosure

documentation

The number of share options exercisable in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

Decimal, duration

label

Number of share options exercised in share-based payment arrangement

IFRS 2.45 b (iv) Disclosure

documentation

The number of share options exercised in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsExpiredInSharebasedPaymentArrangement

Decimal, duration

label

Number of share options expired in share-based payment arrangement

IFRS 2.45 b (v) Disclosure

documentation

The number of share options expired in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

Decimal, duration

label

Number of share options forfeited in share-based payment arrangement

IFRS 2.45 b (iii) Disclosure

documentation

The number of share options forfeited in a share-based payment arrangement.

ifrs-full

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

Decimal, duration

label

Number of share options granted in share-based payment arrangement

IFRS 2.45 b (ii) Disclosure

documentation

The number of share options granted in a share-based payment arrangement.

ifrs-full

NumberOfSharesAuthorised

Shares

label

Number of shares authorised

IAS 1.79 a (i) Disclosure

documentation

The number of shares authorised.

ifrs-full

NumberOfSharesIssued

Shares

label

Number of shares issued

IAS 1.106 d Common practice

totalLabel

Total number of shares issued

documentation

The number of shares issued by the entity.

ifrs-full

NumberOfSharesIssuedAbstract

label

Number of shares issued [abstract]

ifrs-full

NumberOfSharesIssuedAndFullyPaid

Shares

label

Number of shares issued and fully paid

IAS 1.79 a (ii) Disclosure

documentation

The number of shares issued by the entity, for which full payment has been received.

ifrs-full

NumberOfSharesIssuedButNotFullyPaid

Shares

label

Number of shares issued but not fully paid

IAS 1.79 a (ii) Disclosure

documentation

The number of shares issued by the entity, for which full payment has not been received.

ifrs-full

NumberOfSharesOutstanding

Shares

label

Number of shares outstanding

IAS 1.79 a (iv) Disclosure

periodEndLabel

Number of shares outstanding at end of period

periodStartLabel

Number of shares outstanding at beginning of period

documentation

The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]

ifrs-full

NumberOfSharesRepresentedByOneDepositaryReceipt

Pure

label

Number of shares represented by one depositary receipt

IAS 1.112 c Common practice

documentation

The number of shares represented by one depositary receipt.

ifrs-full

OccupancyExpense

Monetary, duration, debit

label

Occupancy expense

IAS 1.85 Common practice

documentation

The amount of expense arising from occupancy services received by the entity.

ifrs-full

OfficeEquipment

Monetary, instant, debit

label

Office equipment

IAS 16.37 h Example

documentation

The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]

ifrs-full

OfficeEquipmentMember

Member

label

Office equipment [member]

IAS 16.37 h Example

documentation

This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]

ifrs-full

OilAndGasAssets

Monetary, instant, debit

label

Oil and gas assets

IAS 16.37 Common practice

documentation

The amount of assets related to the exploration, evaluation, development or production of oil and gas.

ifrs-full

OilAndGasAssetsMember

Member

label

Oil and gas assets [member]

IAS 16.37 Common practice

documentation

This member stands for oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

OnDemandMember

Member

label

On demand [member]

IAS 1.112 c Common practice

documentation

This member stands for an on demand time band.

ifrs-full

OnerousContractsContingentLiabilityMember

Member

label

Onerous contracts contingent liability [member]

IAS 37.88 Example

documentation

This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

OnerousContractsProvision

Monetary, instant, credit

label

Onerous contracts provision

IAS 37.66 Example

totalLabel

Total onerous contracts provision

documentation

The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]

ifrs-full

OnerousContractsProvisionAbstract

label

Onerous contracts provision [abstract]

ifrs-full

OnerousContractsProvisionMember

Member

label

Onerous contracts provision [member]

IAS 37.66 Example

documentation

This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]

ifrs-full

OneYearBeforeReportingYearMember

Member

label

One year before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended one year before the end of the reporting year.

ifrs-full

OpeningBalanceAfterAdjustmentCumulativeEffectAtDateOfInitialApplicationMember

Member

label

Opening balance after adjustment, cumulative effect at date of initial application [member]

IAS 1.106 Common practice

documentation

This member indicates the opening balance after the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard.

ifrs-full

OpeningBalanceBeforeAdjustmentCumulativeEffectAtDateOfInitialApplicationMember

Member [default]

label

Opening balance before adjustment, cumulative effect at date of initial application [member]

IAS 1.106 Common practice

documentation

This member indicates the opening balance before the cumulative effect adjustment in the financial statements at the date of initial application of a new or amended IFRS Standard. It also represents the standard value for the “Cumulative effect at date of initial application” axis if no other member is used.

ifrs-full

OperatingExpense

Monetary, duration, debit

label

Operating expense

IAS 1.85 Common practice

documentation

The amount of all operating expenses.

ifrs-full

OperatingExpenseExcludingCostOfSales

Monetary, duration, debit

label

Operating expense excluding cost of sales

IAS 1.85 Common practice

documentation

The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]

ifrs-full

OperatingLeaseIncome

Monetary, duration, credit

label

Operating lease income

IFRS 16.90 b Disclosure

documentation

The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

OperatingSegmentsMember

Member

label

Operating segments [member]

IFRS 8.28 Disclosure

documentation

This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue]

ifrs-full

OptionContractMember

Member

label

Option contract [member]

IAS 1.112 c Common practice

documentation

This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]

ifrs-full

OptionPricingModelMember

Member

label

Option pricing model [member]

IFRS 13.B11 b Example, IFRS 13.IE63 Example

documentation

This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (i.e. a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]

ifrs-full

OrdinarySharesMember

Member

label

Ordinary shares [member]

IAS 1.79 a Common practice

documentation

This member stands for equity instruments that are subordinate to all other classes of equity instruments.

ifrs-full

OriginalAssetsBeforeTransfer

Monetary, instant, debit

label

Original assets before transfer

IFRS 7.42D f Disclosure

documentation

The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.

ifrs-full

OtherAdjustmentsForNoncashItems

Monetary, duration, debit

label

Other adjustments for non-cash items

IAS 7.20 b Common practice

documentation

Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]

ifrs-full

OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow

Monetary, duration, debit

label

Other adjustments for which cash effects are investing or financing cash flow

IAS 7.20 c Common practice

documentation

Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]

ifrs-full

OtherAdjustmentsToReconcileProfitLoss

Monetary, duration, debit

label

Other adjustments to reconcile profit (loss)

IAS 7.20 Disclosure

documentation

Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]

ifrs-full

OtherAntidilutiveInstrumentsMember

Member

label

Other antidilutive instruments [member]

IAS 33.70 c Common practice

documentation

This member stands for a class of antidilutive instrument representing antidilutive instrument that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherAssets

Monetary, instant, debit

label

Other assets

IAS 1.55 Common practice

documentation

The amount of assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherAssetsAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Other assets, amount contributed to fair value of plan assets

IAS 19.142 Common practice

documentation

The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

OtherAssetsMember

Member

label

Other assets [member]

IFRS 16.53 Example

documentation

This member stands for assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherAssetsPercentageContributedToFairValueOfPlanAssets

Percent

label

Other assets, percentage contributed to fair value of plan assets

IAS 19.142 Common practice

documentation

The percentage other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Other assets, amount contributed to fair value of plan assets]

ifrs-full

OtherBorrowings

Monetary, instant, credit

label

Other borrowings

IAS 1.112 c Common practice

documentation

The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]

ifrs-full

OtherCashAndCashEquivalents

Monetary, instant, debit

label

Other cash and cash equivalents

IAS 7.45 Common practice

documentation

The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]

ifrs-full

OtherCashPaymentsFromOperatingActivities

(Monetary), duration, credit

label

Other cash payments from operating activities

IAS 7.14 Example

negatedLabel

Other cash payments from operating activities

documentation

The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

(Monetary), duration, credit

label

Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities

IAS 7.16 c Example

negatedTerseLabel

Other cash payments to acquire equity or debt instruments of other entities

documentation

The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.

ifrs-full

OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities

(Monetary), duration, credit

label

Other cash payments to acquire interests in joint ventures, classified as investing activities

IAS 7.16 c Example

negatedTerseLabel

Other cash payments to acquire interests in joint ventures

documentation

The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]]

ifrs-full

OtherCashReceiptsFromOperatingActivities

Monetary, duration, debit

label

Other cash receipts from operating activities

IAS 7.14 Example

documentation

The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

Monetary, duration, debit

label

Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities

IAS 7.16 d Example

terseLabel

Other cash receipts from sales of equity or debt instruments of other entities

documentation

The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.

ifrs-full

OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities

Monetary, duration, debit

label

Other cash receipts from sales of interests in joint ventures, classified as investing activities

IAS 7.16 d Example

terseLabel

Other cash receipts from sales of interests in joint ventures

documentation

The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]]

ifrs-full

OtherComponentsOfDeferredTaxExpenseIncome

Monetary, duration, debit

label

Other components of deferred tax expense (income)

IAS 12.80 Common practice

documentation

The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)]

ifrs-full

OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Other components of other comprehensive income that will be reclassified to profit or loss, before tax

IAS 1.85 Common practice

documentation

The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Other components of other comprehensive income that will be reclassified to profit or loss, net of tax

IAS 1.85 Common practice

documentation

The amount of individually immaterial components of other comprehensive income that will be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]

ifrs-full

OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Other components of other comprehensive income that will not be reclassified to profit or loss, before tax

IAS 1.85 Common practice

documentation

The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax

IAS 1.85 Common practice

documentation

The amount of individually immaterial components of other comprehensive income that will not be reclassified to profit or loss, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncome

Monetary, duration, credit

label

Other comprehensive income

IAS 1.106 d (ii) Disclosure, IAS 1.81A b Disclosure, IAS 1.91 a Disclosure, IFRS 12.B12 b (viii) Disclosure

totalLabel

Total other comprehensive income

documentation

The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]

ifrs-full

OtherComprehensiveIncomeAbstract

label

Other comprehensive income [abstract]

ifrs-full

OtherComprehensiveIncomeAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Other comprehensive income, attributable to non-controlling interests

IAS 1.85 Common practice

documentation

The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeAttributableToOwnersOfParent

Monetary, duration, credit

label

Other comprehensive income, attributable to owners of parent

IAS 1.85 Common practice

documentation

The amount of other comprehensive income attributable to owners of the parent.

ifrs-full

OtherComprehensiveIncomeBeforeTax

Monetary, duration, credit

label

Other comprehensive income, before tax

IAS 1.91 b Disclosure

totalLabel

Total other comprehensive income, before tax

documentation

The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets

Monetary, duration, credit

label

Other comprehensive income, before tax, available-for-sale financial assets

Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 b Disclosure

totalLabel

Other comprehensive income, before tax, available-for-sale financial assets

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxCashFlowHedges

Monetary, duration, credit

label

Other comprehensive income, before tax, cash flow hedges

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

totalLabel

Other comprehensive income, before tax, cash flow hedges

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

Monetary, duration, credit

label

Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

documentation

The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads

Monetary, duration, credit

label

Other comprehensive income, before tax, change in value of foreign currency basis spreads

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

totalLabel

Other comprehensive income, before tax, change in value of foreign currency basis spreads

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts

Monetary, duration, credit

label

Other comprehensive income, before tax, change in value of forward elements of forward contracts

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

totalLabel

Other comprehensive income, before tax, change in value of forward elements of forward contracts

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions

Monetary, duration, credit

label

Other comprehensive income, before tax, change in value of time value of options

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

totalLabel

Other comprehensive income, before tax, change in value of time value of options

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation

Monetary, duration, credit

label

Other comprehensive income, before tax, exchange differences on translation of foreign operations

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

totalLabel

Other comprehensive income, before tax, exchange differences on translation of foreign operations

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations

Monetary, duration, credit

label

Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

IAS 1.91 b Common practice

totalLabel

Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract

label

Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]

ifrs-full

OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations

Monetary, duration, credit

label

Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations

IAS 1.91 b Disclosure

documentation

The amount of other comprehensive income, before tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure

totalLabel

Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, credit

label

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (viii) Disclosure

totalLabel

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

commentaryGuidance

Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments

Monetary, duration, credit

label

Other comprehensive income, before tax, gains (losses) from investments in equity instruments

IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 7.20 a (vii) Disclosure

documentation

The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments

Monetary, duration, credit

label

Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

documentation

The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans

Monetary, duration, credit

label

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans

IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 b Disclosure

totalLabel

Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans

documentation

The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract

label

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract]

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation

Monetary, duration, credit

label

Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets

IAS 1.7 Disclosure, IAS 1.91 b Disclosure

documentation

The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income, before tax; Revaluation surplus]

ifrs-full

OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations

Monetary, duration, credit

label

Other comprehensive income, before tax, hedges of net investments in foreign operations

IAS 1.91 b Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure

totalLabel

Other comprehensive income, before tax, hedges of net investments in foreign operations

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]

ifrs-full

OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure

totalLabel

Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

documentation

The amount of other comprehensive income, before tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss

IAS 1.7 Disclosure, IAS 1.91 b Disclosure, IFRS 17.90 Disclosure

documentation

The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

IFRS 14.22 b Disclosure

totalLabel

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

documentation

The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract

label

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]

ifrs-full

OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

IFRS 14.22 a Disclosure

documentation

The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets

Monetary, duration, credit

label

Other comprehensive income, net of tax, available-for-sale financial assets

Expired 2023-01-01 IAS 1.7 Disclosure, Expired 2023-01-01 IAS 1.91 a Disclosure

totalLabel

Other comprehensive income, net of tax, available-for-sale financial assets

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxCashFlowHedges

Monetary, duration, credit

label

Other comprehensive income, net of tax, cash flow hedges

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

totalLabel

Other comprehensive income, net of tax, cash flow hedges

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

documentation

The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of foreign currency basis spreads

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

totalLabel

Other comprehensive income, net of tax, change in value of foreign currency basis spreads

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items

IFRS 7.24E c Disclosure

documentation

The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items

IFRS 7.24E c Disclosure

documentation

The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of forward elements of forward contracts

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

totalLabel

Other comprehensive income, net of tax, change in value of forward elements of forward contracts

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items

IFRS 7.24E c Disclosure

documentation

The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items

IFRS 7.24E c Disclosure

documentation

The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of time value of options

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

totalLabel

Other comprehensive income, net of tax, change in value of time value of options

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to change in value of time value of options. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items

IFRS 7.24E b Disclosure

documentation

The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems

Monetary, duration, credit

label

Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items

IFRS 7.24E b Disclosure

documentation

The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

Monetary, duration, credit

label

Other comprehensive income, net of tax, exchange differences on translation of foreign operations

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

totalLabel

Other comprehensive income, net of tax, exchange differences on translation of foreign operations

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperations

Monetary, duration, credit

label

Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

IAS 1.91 a Common practice

totalLabel

Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract

label

Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations [abstract]

ifrs-full

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations

Monetary, duration, credit

label

Other comprehensive income, net of tax, exchange differences on translation, other than translation of foreign operations

IAS 1.91 a Disclosure

documentation

The amount of other comprehensive income, net of tax, related to exchange differences on translation of the financial statements of a parent company or a stand-alone entity to a different presentation currency. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.82 Disclosure, IFRS 17.90 Disclosure

totalLabel

Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration, credit

label

Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

totalLabel

Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

commentaryGuidance

Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element “Other comprehensive income, net of tax, gains (losses) from investments in equity instruments”.

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments

Monetary, duration, credit

label

Other comprehensive income, net of tax, gains (losses) from investments in equity instruments

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

documentation

The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments

Monetary, duration, credit

label

Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

documentation

The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans

Monetary, duration, credit

label

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

IAS 1.7 Disclosure, IAS 19.135 b Common practice, IAS 1.91 a Disclosure

totalLabel

Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

documentation

The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract

label

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract]

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation

Monetary, duration, credit

label

Other comprehensive income, net of tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets

IAS 1.7 Disclosure, IAS 1.91 a Disclosure

documentation

The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets. [Refer: Other comprehensive income; Revaluation surplus]

ifrs-full

OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations

Monetary, duration, credit

label

Other comprehensive income, net of tax, hedges of net investments in foreign operations

IAS 1.91 a Disclosure, IAS 39.102 a Disclosure, IFRS 9.6.5.13 a Disclosure

totalLabel

Other comprehensive income, net of tax, hedges of net investments in foreign operations

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure

totalLabel

Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

documentation

The amount of other comprehensive income, net of tax, after reclassification adjustments, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss

IAS 1.7 Disclosure, IAS 1.91 a Disclosure, IFRS 17.90 Disclosure

documentation

The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

IFRS 14.22 b Disclosure, IFRS 14.35 Disclosure

totalLabel

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

documentation

The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract

label

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]

ifrs-full

OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

Monetary, duration, credit

label

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

IFRS 14.22 a Disclosure, IFRS 14.35 Disclosure

documentation

The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Other comprehensive income that will be reclassified to profit or loss, before tax

IAS 1.82A Common practice, IAS 1.IG6 Common practice

totalLabel

Total other comprehensive income that will be reclassified to profit or loss, before tax

documentation

The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Other comprehensive income that will be reclassified to profit or loss, net of tax

IAS 1.82A Example, IAS 1.IG6 Example

totalLabel

Total other comprehensive income that will be reclassified to profit or loss, net of tax

documentation

The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Other comprehensive income that will not be reclassified to profit or loss, before tax

IAS 1.82A Common practice, IAS 1.IG6 Common practice

totalLabel

Total other comprehensive income that will not be reclassified to profit or loss, before tax

documentation

The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]

ifrs-full

OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Other comprehensive income that will not be reclassified to profit or loss, net of tax

IAS 1.82A Example, IAS 1.IG6 Example

totalLabel

Total other comprehensive income that will not be reclassified to profit or loss, net of tax

documentation

The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

ifrs-full

OtherContingentLiabilitiesMember

Member

label

Other contingent liabilities [member]

IAS 37.88 Example

documentation

This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

OtherCurrentAssets

Monetary, instant, debit

label

Other current assets

IAS 1.55 Common practice

documentation

The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]

ifrs-full

OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings

Monetary, instant, credit

label

Other current borrowings and current portion of other non-current borrowings

IAS 1.112 c Common practice

documentation

The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]

ifrs-full

OtherCurrentFinancialAssets

Monetary, instant, debit

label

Other current financial assets

IAS 1.54 d Disclosure

documentation

The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]

ifrs-full

OtherCurrentFinancialLiabilities

Monetary, instant, credit

label

Other current financial liabilities

IAS 1.54 m Disclosure, IFRS 12.B13 b Disclosure

documentation

The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]

ifrs-full

OtherCurrentLiabilities

Monetary, instant, credit

label

Other current liabilities

IAS 1.55 Common practice

documentation

The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]

ifrs-full

OtherCurrentNonfinancialAssets

Monetary, instant, debit

label

Other current non-financial assets

IAS 1.55 Common practice

documentation

The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

ifrs-full

OtherCurrentNonfinancialLiabilities

Monetary, instant, credit

label

Other current non-financial liabilities

IAS 1.55 Common practice

documentation

The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

ifrs-full

OtherCurrentPayables

Monetary, instant, credit

label

Other current payables

IAS 1.55 Common practice

documentation

The amount of current payables that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherCurrentReceivables

Monetary, instant, debit

label

Other current receivables

IAS 1.78 b Example

documentation

The amount of current other receivables. [Refer: Other receivables]

ifrs-full

OtherDebtInstrumentsHeld

Monetary, instant, debit

label

Other debt instruments held

IAS 1.112 c Common practice

documentation

The amount of debt instruments, including instruments called debt securities, held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]

ifrs-full

OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

(Monetary), duration

label

Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

IFRS 7.28 b Example, IFRS 7.IG14 Example

negatedLabel

Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

documentation

The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]

ifrs-full

OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows

(Monetary), instant, credit

label

Other differences to cash and cash equivalents in statement of cash flows

IAS 7.45 Common practice

negatedLabel

Other differences to cash and cash equivalents in statement of cash flows

documentation

The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]

ifrs-full

OtherDisposalsOfAssetsMember

Member

label

Other disposals of assets [member]

IAS 10.22 c Example

documentation

This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherEmployeeExpense

Monetary, duration, debit

label

Other employee expense

IAS 19.5 Common practice

documentation

The amount of employee expenses that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherEnvironmentRelatedContingentLiabilityMember

Member

label

Other environment related contingent liability [member]

IAS 37.88 Common practice

documentation

This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

OtherEnvironmentRelatedProvisionMember

Member

label

Other environment related provision [member]

IAS 37.84 Common practice

documentation

This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Classes of other provisions [domain]]

ifrs-full

OtherEquityInterest

Monetary, instant, credit

label

Other equity interest

IAS 1.78 e Example

documentation

The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherEquityInterestMember

Member

label

Other equity interest [member]

IAS 1.106 Disclosure

documentation

This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherEquitySecuritiesMember

Member

label

Other equity securities [member]

IFRS 13.94 Example, IFRS 13.IE60 Example

documentation

This member stands for equity instruments that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherExpenseByFunction

(Monetary), duration, debit

label

Other expense, by function

IAS 1.103 Example, IAS 1.99 Disclosure, IAS 26.35 b (vii) Disclosure

negatedTerseLabel

Other expense

documentation

The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “function of expense” form for its analysis of expenses.

ifrs-full

OtherExpenseByNature

(Monetary), duration, debit

label

Other expenses, by nature

IAS 1.102 Example, IAS 1.99 Disclosure

terseLabel

Other expenses

negatedTerseLabel

Other expenses

documentation

The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “nature of expense” form for its analysis of expenses. [Refer: Expenses, by nature]

ifrs-full

OtherFeeAndCommissionExpense

(Monetary), duration, debit

label

Other fee and commission expense

IAS 1.112 c Common practice

negatedLabel

Other fee and commission expense

documentation

The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]

ifrs-full

OtherFeeAndCommissionIncome

Monetary, duration, credit

label

Other fee and commission income

IAS 1.112 c Common practice

documentation

The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]

ifrs-full

OtherFinanceCost

Monetary, duration, debit

label

Other finance cost

IAS 1.112 c Common practice

documentation

The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]

ifrs-full

OtherFinanceIncome

Monetary, duration, credit

label

Other finance income

IAS 1.112 c Common practice

documentation

The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]

ifrs-full

OtherFinanceIncomeCost

Monetary, duration, credit

label

Other finance income (cost)

IAS 1.85 Common practice

documentation

The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]

ifrs-full

OtherFinancialAssets

Monetary, instant, debit

label

Other financial assets

IAS 1.54 d Disclosure

documentation

The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

ifrs-full

OtherFinancialLiabilities

Monetary, instant, credit

label

Other financial liabilities

IAS 1.54 m Disclosure

documentation

The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]

ifrs-full

OtherGainsLosses

Monetary, duration, credit

label

Other gains (losses)

IAS 1.102 Common practice, IAS 1.103 Common practice

documentation

The gains (losses) that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherImpairedAssetsMember

Member

label

Other impaired assets [member]

IAS 36.127 Example

documentation

This member stands for impaired assets that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherIncome

Monetary, duration, credit

label

Other income

IAS 1.102 Example, IAS 1.103 Example, IAS 26.35 b (iv) Disclosure

documentation

The amount of operating income that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates

Monetary, duration, credit

label

Other income (expense) from subsidiaries, jointly controlled entities and associates

IAS 1.85 Common practice

documentation

The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Total for all associates [member]; Total for all subsidiaries [member]]

ifrs-full

OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

Monetary, duration

label

Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

IFRS 7.28 b Example, IFRS 7.IG14 Example

documentation

The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Classes of financial instruments [domain]]

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities

Monetary, duration, debit

label

Other inflows (outflows) of cash, classified as financing activities

IAS 7.21 Disclosure

terseLabel

Other inflows (outflows) of cash

documentation

Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities

Monetary, duration, debit

label

Other inflows (outflows) of cash, classified as investing activities

IAS 7.21 Disclosure

terseLabel

Other inflows (outflows) of cash

documentation

Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

Monetary, duration, debit

label

Other inflows (outflows) of cash, classified as operating activities

IAS 7.14 Disclosure

terseLabel

Other inflows (outflows) of cash

documentation

Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherIntangibleAssets

Monetary, instant, debit

label

Other intangible assets

IAS 38.119 Common practice

documentation

The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

ifrs-full

OtherIntangibleAssetsMember

Member

label

Other intangible assets [member]

IAS 38.119 Common practice

documentation

This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

ifrs-full

OtherInventories

Monetary, instant, debit

label

Other current inventories

IAS 2.37 Common practice

documentation

The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]

ifrs-full

OtherLiabilities

Monetary, instant, credit

label

Other liabilities

IAS 1.55 Common practice

documentation

The amount of liabilities that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherLongtermBenefits

Monetary, duration, debit

label

Other long-term employee benefits

IAS 19.158 Common practice

documentation

The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]

ifrs-full

OtherLongtermProvisions

Monetary, instant, credit

label

Other non-current provisions

IAS 1.78 d Disclosure

documentation

The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]

ifrs-full

OtherMaterialActuarialAssumptions

Percent

label

Other material actuarial assumptions

IAS 19.144 Common practice

documentation

Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value]

ifrs-full

OtherMaterialActuarialAssumptionsMember

Member

label

Other material actuarial assumptions [member]

IAS 19.145 Common practice

documentation

This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [domain]]

ifrs-full

OtherMaterialNoncashItems

Monetary, duration, debit

label

Other material non-cash items

IFRS 8.23 i Disclosure, IFRS 8.28 e Disclosure

documentation

The amount of material non-cash items other than depreciation and amortisation.

ifrs-full

OtherNoncashEffectsSupplierFinanceArrangements

Monetary, duration, credit

label

Other non-cash effects, supplier finance arrangements

IAS 7.44H c Example

documentation

The amount of other non-cash effects that do not require the use of cash and cash equivalents on financial liabilities that are part of a supplier finance arrangement.

ifrs-full

OtherNoncurrentAssets

Monetary, instant, debit

label

Other non-current assets

IAS 1.55 Common practice

documentation

The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]

ifrs-full

OtherNoncurrentFinancialAssets

Monetary, instant, debit

label

Other non-current financial assets

IAS 1.54 d Disclosure

documentation

The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]

ifrs-full

OtherNoncurrentFinancialLiabilities

Monetary, instant, credit

label

Other non-current financial liabilities

IAS 1.54 m Disclosure, IFRS 12.B13 c Disclosure

documentation

The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

ifrs-full

OtherNoncurrentLiabilities

Monetary, instant, credit

label

Other non-current liabilities

IAS 1.55 Common practice

documentation

The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]

ifrs-full

OtherNoncurrentNonfinancialAssets

Monetary, instant, debit

label

Other non-current non-financial assets

IAS 1.55 Common practice

documentation

The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

ifrs-full

OtherNoncurrentNonfinancialLiabilities

Monetary, instant, credit

label

Other non-current non-financial liabilities

IAS 1.55 Common practice

documentation

The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

ifrs-full

OtherNoncurrentPayables

Monetary, instant, credit

label

Other non-current payables

IAS 1.55 Common practice

documentation

The amount of non-current payables that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherNoncurrentReceivables

Monetary, instant, debit

label

Other non-current receivables

IAS 1.78 b Example

documentation

The amount of non-current other receivables. [Refer: Other receivables]

ifrs-full

OtherNonfinancialAssets

Monetary, instant, debit

label

Other non-financial assets

IAS 1.55 Common practice

documentation

The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

ifrs-full

OtherNonfinancialLiabilities

Monetary, instant, credit

label

Other non-financial liabilities

IAS 1.55 Common practice

documentation

The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

ifrs-full

OtherOperatingIncomeExpense

Monetary, duration, credit

label

Other operating income (expense)

IAS 1.85 Common practice

documentation

The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherPayables

Monetary, instant, credit

label

Other payables

IAS 1.55 Common practice

documentation

Amounts payable that the entity does not separately disclose in the same statement or note.

ifrs-full

OtherPriceRiskMember

Member

label

Other price risk [member]

IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a (ii) Disclosure, IFRS 7 – Defined terms Disclosure

documentation

This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Classes of financial instruments [domain]]

ifrs-full

OtherPropertyPlantAndEquipment

Monetary, instant, debit

label

Other property, plant and equipment

IAS 16.37 Common practice

documentation

The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

ifrs-full

OtherPropertyPlantAndEquipmentMember

Member

label

Other property, plant and equipment [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

ifrs-full

OtherProvisions

Monetary, instant, credit

label

Other provisions

IAS 1.78 d Disclosure, IAS 37.84 a Disclosure

periodEndLabel

Other provisions at end of period

periodStartLabel

Other provisions at beginning of period

totalLabel

Total other provisions

documentation

The amount of provisions other than provisions for employee benefits. [Refer: Provisions]

ifrs-full

OtherProvisionsAbstract

label

Other provisions [abstract]

ifrs-full

OtherReceivables

Monetary, instant, debit

label

Other receivables

IAS 1.78 b Example

documentation

The amount receivable by the entity that it does not separately disclose in the same statement or note.

ifrs-full

OtherRegulatoryDeferralAccountCreditBalances

Monetary, instant, credit

label

Other regulatory deferral account credit balances

IFRS 14.25 Example, IFRS 14.IE5 Example

documentation

The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]

ifrs-full

OtherRegulatoryDeferralAccountDebitBalances

Monetary, instant, debit

label

Other regulatory deferral account debit balances

IFRS 14.25 Example, IFRS 14.IE5 Example

documentation

The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]

ifrs-full

OtherRelatedPartiesMember

Member

label

Other related parties [member]

IAS 24.19 g Disclosure

documentation

This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Total for all related parties [member]]

ifrs-full

OtherReserves

Monetary, instant, credit

label

Other reserves

IAS 1.78 e Example

documentation

A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

ifrs-full

OtherReservesMember

Member

label

Other reserves [member]

IAS 1.106 Disclosure

documentation

This member stands for a component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

ifrs-full

OtherRevenue

Monetary, duration, credit

label

Other revenue

IAS 1.112 c Common practice

documentation

The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]

ifrs-full

OtherReversalsOfProvisions

Monetary, duration, credit

label

Other reversals of provisions

IAS 1.98 g Disclosure

documentation

The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]

ifrs-full

OtherShorttermEmployeeBenefits

Monetary, duration, debit

label

Other short-term employee benefits

IAS 19.9 Common practice

documentation

The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]

ifrs-full

OtherShorttermProvisions

Monetary, instant, credit

label

Other current provisions

IAS 1.78 d Disclosure

documentation

The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]

ifrs-full

OtherTangibleOrIntangibleAssetsTransferred

Monetary, instant, credit

label

Other tangible or intangible assets transferred

IFRS 3.B64 f (ii) Disclosure

documentation

The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]; Total for all subsidiaries [member]]

ifrs-full

OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

Monetary, duration, debit

label

Other tax effects for reconciliation between accounting profit and tax expense (income)

IAS 12.81 c (i) Disclosure

documentation

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]

ifrs-full

OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

Percent

label

Other tax rate effects for reconciliation between accounting profit and tax expense (income)

IAS 12.81 c (ii) Disclosure

documentation

Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]

ifrs-full

OtherTemporaryDifferencesMember

Member

label

Other temporary differences [member]

IAS 12.81 g Common practice

documentation

This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]

ifrs-full

OtherTradingIncomeExpense

Monetary, duration, credit

label

Other trading income (expense)

IAS 1.112 c Common practice

documentation

The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]

ifrs-full

OtherWorkPerformedByEntityAndCapitalised

Monetary, duration, credit

label

Other work performed by entity and capitalised

IAS 1.85 Common practice, IAS 1.IG6 Example

documentation

The amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.

ifrs-full

OutflowsOfCashFromInvestingActivities

Monetary, duration, credit

label

Outflows of cash from investing activities

IAS 7.16 Common practice

documentation

The cash outflow for investing activities.

ifrs-full

OutputOfAgriculturalProduce

Decimal, duration

label

Output of agricultural produce

IAS 41.46 b (ii) Common practice

documentation

The output of entity’s agricultural produce.

ifrs-full

OutstandingBalancesForRelatedPartyTransactionsAbstract

label

Outstanding balances for related party transactions [abstract]

ifrs-full

OutstandingCommitmentsMadeByEntityRelatedPartyTransactions

Monetary, instant, credit

label

Outstanding commitments made by entity, related party transactions

IAS 24.18 b Disclosure

documentation

The amount of outstanding commitments made by the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

Monetary, instant, credit

label

Outstanding commitments made on behalf of entity, related party transactions

IAS 24.18 b Disclosure

documentation

The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel

Monetary, instant, debit

label

Owner-occupied property measured using investment property fair value model

IAS 16.29B Disclosure

documentation

The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]

ifrs-full

OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember

Member

label

Owner-occupied property measured using investment property fair value model [member]

IAS 16.29B Disclosure

documentation

This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]

ifrs-full

ParentMember

Member

label

Parent [member]

IAS 24.19 a Disclosure

documentation

This member stands for an entity that controls one or more entities.

ifrs-full

ParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract

label

Participating equity instruments other than ordinary shares [abstract]

ifrs-full

ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions

Monetary, duration

label

Participation in defined benefit plan that shares risks between group entities, related party transactions

IAS 24.22 Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [domain]; Total for all related parties [member]]

ifrs-full

ParValuePerShare

Per share

label

Par value per share

IAS 1.79 a (iii) Disclosure

documentation

The nominal value per share.

ifrs-full

PastDueStatusAxis

Axis

label

Past due status [axis]

IFRS 7.35N Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

PastDueStatusDomain

Domain [default]

label

Past due status [domain]

IFRS 7.35N Example

documentation

This member stands for all past-due statuses. It also represents the standard value for the “Past due status” axis if no other member is used.

ifrs-full

PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements

IAS 19.141 d Disclosure

netLabel

Net increase (decrease) in net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset)]

ifrs-full

PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract

label

Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]

ifrs-full

PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans

Monetary, duration, debit

label

Past service cost and losses (gains) arising from settlements, defined benefit plans

IAS 19.135 b Common practice

totalLabel

Total past service cost and losses (gains) arising from settlements, defined benefit plans

documentation

The amount of expense (income) resulting from past service cost and losses (gains) arising from settlements. [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Past service cost, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements]

ifrs-full

PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract

label

Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract]

ifrs-full

PastServiceCostDefinedBenefitPlans

Monetary, duration, debit

label

Past service cost, defined benefit plans

IAS 19.135 b Common practice

documentation

The amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]

ifrs-full

PastServiceCostNetDefinedBenefitLiabilityAsset

Monetary, duration, credit

label

Increase (decrease) in net defined benefit liability (asset) resulting from past service cost

IAS 19.141 d Disclosure

documentation

The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

PayablesForPurchaseOfEnergy

Monetary, instant, credit

label

Payables for purchase of energy

IAS 1.78 Common practice

documentation

The amount of payables for the purchase of energy.

ifrs-full

PayablesForPurchaseOfNoncurrentAssets

Monetary, instant, credit

label

Payables for purchase of non-current assets

IAS 1.78 Common practice

documentation

The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]

ifrs-full

PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

Monetary, instant, credit

label

Payables on social security and taxes other than income tax

IAS 1.78 Common practice

documentation

The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.

ifrs-full

PaymentsForDebtIssueCosts

Monetary, duration, credit

label

Payments for debt issue costs

IAS 7.17 Common practice

documentation

The cash outflow for debt issue costs.

ifrs-full

PaymentsForDevelopmentProjectExpenditure

Monetary, duration, credit

label

Payments for development project expenditure

IAS 7.16 Common practice

documentation

The cash outflow for expenditure related to development projects.

ifrs-full

PaymentsForExplorationAndEvaluationExpenses

Monetary, duration, credit

label

Payments for exploration and evaluation expenses

IAS 7.14 Common practice

documentation

The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.

ifrs-full

PaymentsForShareIssueCosts

Monetary, duration, credit

label

Payments for share issue costs

IAS 7.17 Common practice

documentation

The cash outflow for share issue costs.

ifrs-full

PaymentsFromChangesInOwnershipInterestsInSubsidiaries

(Monetary), duration, credit

label

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

IAS 7.42A Disclosure, IAS 7.42B Disclosure

negatedLabel

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

documentation

The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]]

ifrs-full

PaymentsFromContractsHeldForDealingOrTradingPurpose

(Monetary), duration, credit

label

Payments from contracts held for dealing or trading purpose

IAS 7.14 g Example

negatedLabel

Payments from contracts held for dealing or trading purpose

documentation

The cash outflow for contracts held for dealing or trading purposes.

ifrs-full

PaymentsFromPlanNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan

IAS 19.141 g Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]

ifrs-full

PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements

IAS 19.141 g Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from payments in respect of settlements

commentaryGuidance

Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments in respect of settlements should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments in respect of settlements represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [domain]]

ifrs-full

PaymentsInRespectOfSettlementsReimbursementRights

(Monetary), duration, credit

label

Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements

IAS 19.141 g Disclosure

negatedLabel

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements

documentation

The decrease (increase) in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Defined benefit plans [domain]]

ifrs-full

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

(Monetary), duration, credit

label

Payments of lease liabilities, classified as financing activities

IAS 7.17 e Example

negatedTerseLabel

Payments of lease liabilities

documentation

The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]

ifrs-full

PaymentsOfOtherEquityInstruments

(Monetary), duration, credit

label

Payments of other equity instruments

IAS 7.17 Common practice

negatedLabel

Payments of other equity instruments

documentation

The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.

ifrs-full

PaymentsRelatingToRoyaltiesFeesAndCommissions

Monetary, duration, credit

label

Payments relating to royalties, fees and commissions

IAS 7.14 Common practice

negatedLabel

Payments relating to royalties, fees and commissions

documentation

The cash outflow from royalties, fees and commissions.

ifrs-full

PaymentsToAcquireOrRedeemEntitysShares

(Monetary), duration, credit

label

Payments to acquire or redeem entity’s shares

IAS 7.17 b Example

negatedLabel

Payments to acquire or redeem entity’s shares

documentation

The cash outflow to acquire or redeem entity’s shares.

ifrs-full

PaymentsToAndOnBehalfOfEmployees

(Monetary), duration, credit

label

Payments to and on behalf of employees

IAS 7.14 d Example

negatedLabel

Payments to and on behalf of employees

documentation

The cash outflow to, and on behalf of, employees.

ifrs-full

PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale

(Monetary), duration, credit

label

Payments to manufacture or acquire assets held for rental to others and subsequently held for sale

IAS 7.14 Example

negatedLabel

Payments to manufacture or acquire assets held for rental to others and subsequently held for sale

documentation

The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.

ifrs-full

PaymentsToSuppliersForGoodsAndServices

(Monetary), duration, credit

label

Payments to suppliers for goods and services

IAS 7.14 c Example

negatedLabel

Payments to suppliers for goods and services

documentation

The cash outflow to suppliers for goods and services.

ifrs-full

PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees

Monetary, duration, credit

label

Payments to suppliers for goods and services and to and on behalf of employees

IAS 7.14 Common practice

documentation

The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.

ifrs-full

PensionDefinedBenefitPlansMember

Member

label

Pension defined benefit plans [member]

IAS 19.138 b Common practice

documentation

This member stands for pension defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

PercentageOfEntitysRevenue

Percent

label

Percentage of entity’s revenue

IFRS 8.34 Common practice

documentation

The percentage of the entity’s revenue. [Refer: Revenue]

ifrs-full

PercentageOfReasonablyPossibleDecreaseInActuarialAssumption

Percent

label

Percentage of reasonably possible decrease in actuarial assumption

IAS 19.145 a Disclosure

documentation

The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]]

ifrs-full

PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

Percent

label

Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17

IFRS 17.128 a Disclosure

documentation

The percentage of the reasonably possible decrease in the risk variable that arises from contracts within scope of IFRS 17.

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets

Percent

label

Percentage of reasonably possible decrease in unobservable input, assets

IFRS 13.93 h (ii) Common practice

commentaryGuidance

Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements.

documentation

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments

Percent

label

Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

commentaryGuidance

Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements.

documentation

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments.

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities

Percent

label

Percentage of reasonably possible decrease in unobservable input, liabilities

IFRS 13.93 h (ii) Common practice

commentaryGuidance

Use this element for decreases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent decrease in cash flows. Also use this element for decreases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point decrease in an 8 per cent discount rate to a discount rate of 6 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent decrease in an 8 per cent discount rate to a discount rate of 7,84 per cent (i.e. multiplied by 0,98). In such cases, create extension elements.

documentation

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInActuarialAssumption

Percent

label

Percentage of reasonably possible increase in actuarial assumption

IAS 19.145 a Disclosure

documentation

The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [domain]]

ifrs-full

PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

Percent

label

Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17

IFRS 17.128 a Disclosure

documentation

The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets

Percent

label

Percentage of reasonably possible increase in unobservable input, assets

IFRS 13.93 h (ii) Common practice

commentaryGuidance

Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements.

documentation

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments

Percent

label

Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments

IFRS 13.93 h (ii) Common practice

commentaryGuidance

Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements.

documentation

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments.

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities

Percent

label

Percentage of reasonably possible increase in unobservable input, liabilities

IFRS 13.93 h (ii) Common practice

commentaryGuidance

Use this element for increases expressed as percentages in inputs not expressed as percentages – for example, a 2 per cent increase in cash flows. Also use this element for increases expressed in percentage points in inputs expressed as percentages – for example, a 2 percentage point increase in an 8 per cent discount rate to a discount rate of 10 per cent. Do not use this element for relative changes in inputs expressed as percentages – for example, a 2 per cent increase in an 8 per cent discount rate to a discount rate of 8,16 per cent (i.e. multiplied by 1,02). In such cases, create extension elements.

documentation

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.

ifrs-full

PercentageOfVotingEquityInterestsAcquired

Percent

label

Percentage of voting equity interests acquired

IFRS 3.B64 c Disclosure

documentation

The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]]

ifrs-full

PerformanceObligationsAxis

Axis

label

Performance obligations [axis]

IFRS 15.119 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

PerformanceObligationsDomain

Domain [default]

label

Performance obligations [domain]

IFRS 15.119 Disclosure

documentation

This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the “Performance obligations” axis if no other member is used.

ifrs-full

PerformanceObligationsSatisfiedAtPointInTimeMember

Member

label

Performance obligations satisfied at point in time [member]

IFRS 15.125 Disclosure

documentation

This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [domain]]

ifrs-full

PerformanceObligationsSatisfiedOverTimeMember

Member

label

Performance obligations satisfied over time [member]

IFRS 15.124 Disclosure

documentation

This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [domain]]

ifrs-full

PeriodCoveredByFinancialStatements

Text

label

Period covered by financial statements

IAS 1.51 c Disclosure

documentation

The description of the period covered by the set of financial statements or notes.

ifrs-full

PlanAssetsAtFairValue

Monetary, instant, debit

label

Plan assets, at fair value

IAS 19.57 a Common practice

totalLabel

Total plan assets, at fair value

documentation

The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]

ifrs-full

PlanAssetsMember

Member

label

Plan assets [member]

IAS 19.140 a (i) Disclosure

documentation

This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies.

ifrs-full

PlantsMember

Member

label

Plants [member]

IAS 41.41 Common practice

documentation

This member stands for plants.

ifrs-full

PortfolioAndOtherManagementFeeIncome

Monetary, duration, credit

label

Portfolio and other management fee income

IAS 1.112 c Common practice

documentation

The amount of income recognised from portfolio and other management fees.

ifrs-full

PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents

Monetary, duration, credit

label

Portion of consideration paid (received) consisting of cash and cash equivalents

IAS 7.40 b Disclosure

documentation

The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Total for all subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]

ifrs-full

PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary

Monetary, duration, credit

label

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary

IFRS 14.B28 Disclosure

documentation

The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [domain]; Total for all subsidiaries [member]]

ifrs-full

PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary

Monetary, duration, credit

label

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary

IFRS 12.19 a Disclosure

documentation

The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Total for all subsidiaries [member]]

ifrs-full

PostemploymentBenefitExpenseDefinedBenefitPlans

Monetary, duration, debit

label

Post-employment benefit expense in profit or loss, defined benefit plans

IAS 19.135 b Common practice, IAS 19.5 Common practice

totalLabel

Total post-employment benefit expense in profit or loss, defined benefit plans

documentation

The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [domain]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]

ifrs-full

PostemploymentBenefitExpenseDefinedBenefitPlansAbstract

label

Post-employment benefit expense in profit or loss, defined benefit plans [abstract]

ifrs-full

PostemploymentBenefitExpenseDefinedContributionPlans

Monetary, duration, debit

label

Post-employment benefit expense, defined contribution plans

IAS 19.53 Disclosure

documentation

The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.

ifrs-full

PostemploymentBenefitExpenseInProfitOrLoss

Monetary, duration, debit

label

Post-employment benefit expense in profit or loss

IAS 19.5 Common practice

totalLabel

Total post-employment benefit expense in profit or loss

documentation

The amount of post-employment benefit expense included in profit or loss

ifrs-full

PostemploymentBenefitExpenseInProfitOrLossAbstract

label

Post-employment benefit expense in profit or loss [abstract]

ifrs-full

PostemploymentMedicalDefinedBenefitPlansMember

Member

label

Post-employment medical defined benefit plans [member]

IAS 19.138 b Example

documentation

This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

PotentialOrdinaryShareTransactionsMember

Member

label

Potential ordinary share transactions [member]

IAS 10.22 f Example

documentation

This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]

ifrs-full

PowerGeneratingAssetsMember

Member

label

Power generating assets [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]

ifrs-full

PracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed

True/False

label

Practical expedient about existence of significant financing component has been used

IFRS 15.129 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the practical expedient about the existence of a significant financing component in a contract with a customer has been used.

ifrs-full

PracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed

True/False

label

Practical expedient about incremental costs of obtaining contract has been used

IFRS 15.129 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the practical expedient about the incremental costs of obtaining a contract with a customer has been used.

ifrs-full

PracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

True/False

label

Practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations

IFRS 15.122 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations.

ifrs-full

PrecontractCostsMember

Member

label

Pre-contract costs [member]

IFRS 15.128 a Example

documentation

This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

PreferenceSharesMember

Member

label

Preference shares [member]

IAS 1.79 a Common practice

documentation

This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]

ifrs-full

PrepaymentRiskMember

Member

label

Prepayment risk [member]

IFRS 7.40 a Example, IFRS 7.IG32 Example

documentation

This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Classes of financial instruments [domain]]

ifrs-full

Prepayments

Monetary, instant, debit

label

Prepayments

IAS 1.78 b Example

documentation

Receivables that represent amounts paid for goods and services before they have been delivered.

ifrs-full

PrepaymentsAndAccruedIncomeIncludingContractAssets

Monetary, instant, debit

label

Prepayments and accrued income including contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total prepayments and accrued income including contract assets

documentation

The amount of prepayments and accrued income, including contract assets. [Refer: Prepayments; Accrued income including contract assets]

ifrs-full

PrepaymentsAndAccruedIncomeIncludingContractAssetsAbstract

label

Prepayments and accrued income including contract assets [abstract]

ifrs-full

PrepaymentsAndAccruedIncomeOtherThanContractAssets

Monetary, instant, debit

label

Prepayments and accrued income other than contract assets

IAS 1.55 Common practice, IAS 1.78 Common practice

totalLabel

Total prepayments and accrued income other than contract assets

documentation

The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets]

ifrs-full

PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract

label

Prepayments and accrued income other than contract assets [abstract]

ifrs-full

PresentationCurrencyIsDifferentFromFunctionalCurrency

True/False

label

Presentation currency is different from functional currency

IAS 21.53 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the presentation currency is different from the functional currency.

ifrs-full

PresentationOfLeasesForLesseeAbstract

label

Presentation of leases for lessee [abstract]

ifrs-full

PresentValueOfDefinedBenefitObligationMember

Member

label

Present value of defined benefit obligation [member]

IAS 19.140 a (ii) Disclosure

documentation

This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.

ifrs-full

PreviousGAAPMember

Member

label

Previous GAAP [member]

IFRS 1.24 Disclosure, IFRS 1.29 Disclosure, IFRS 1.30 Common practice

documentation

This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]

ifrs-full

PreviouslyStatedMember

Member

label

Previously stated [member]

IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure

documentation

This member stands for the information previously stated in the financial statements (i.e. before retrospective application or retrospective restatement).

ifrs-full

PriceIndexMovements

Pure

label

Price index movements

IAS 29.39 c Disclosure

documentation

The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.

ifrs-full

PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash

Monetary, instant, credit

label

Prices specified in forward agreements to purchase financial assets for cash

IFRS 7.B11D b Example

documentation

Prices specified in forward agreements to purchase financial assets for cash.

ifrs-full

PrincipalPlaceOfBusiness

Text

label

Principal place of business

IAS 1.138 a Disclosure

documentation

The place where an entity principally conducts operations.

ifrs-full

PrincipalPlaceOfBusinessOfAssociate

Text

label

Principal place of business of associate

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure

documentation

The principal place of business of an associate. [Refer: Principal place of business; Total for all associates [member]]

ifrs-full

PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

Text

label

Principal place of business of entity whose consolidated financial statements have been produced for public use

IAS 27.16 a Disclosure

documentation

The principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]

ifrs-full

PrincipalPlaceOfBusinessOfJointOperation

Text

label

Principal place of business of joint operation

IFRS 12.21 a (iii) Disclosure

documentation

The principal place of business of a joint operation. [Refer: Total for all joint operations [member]; Principal place of business]

ifrs-full

PrincipalPlaceOfBusinessOfJointVenture

Text

label

Principal place of business of joint venture

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.21 a (iii) Disclosure

documentation

The principal place of business of a joint venture. [Refer: Principal place of business; Total for all joint ventures [member]]

ifrs-full

PrincipalPlaceOfBusinessOfSubsidiary

Text

label

Principal place of business of subsidiary

IAS 27.16 b (ii) Disclosure, IAS 27.17 b (ii) Disclosure, IFRS 12.12 b Disclosure, IFRS 12.19B b Disclosure

documentation

The principal place of business of a subsidiary. [Refer: Principal place of business; Total for all subsidiaries [member]]

ifrs-full

ProbabilityOfDefaultAxis

Axis

label

Probability of default [axis]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ProbabilityOfDefaultDomain

Domain [default]

label

Probability of default [domain]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

This member stands for the standard value for the “Probability of default” axis if no other member is used.

ifrs-full

ProbabilityOfDefaultMeasurementInputMember

Member

label

Probability of default, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

This member stands for the probability of default used as a measurement input.

ifrs-full

ProbabilityOfDefaultMember

Member

label

Total for all probability of default [member]

IFRS 7.35M Example, IFRS 7.IG20C Example

documentation

This member stands for all probabilities of default.

ifrs-full

ProceedsFromBorrowingsClassifiedAsFinancingActivities

Monetary, duration, debit

label

Proceeds from borrowings, classified as financing activities

IAS 7.17 c Example

terseLabel

Proceeds from borrowings

documentation

The cash inflow from borrowings obtained. [Refer: Borrowings]

ifrs-full

ProceedsFromChangesInOwnershipInterestsInSubsidiaries

Monetary, duration, debit

label

Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control

IAS 7.42A Disclosure, IAS 7.42B Disclosure

documentation

The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Total for all subsidiaries [member]]

ifrs-full

ProceedsFromContributionsOfNoncontrollingInterests

Monetary, duration, debit

label

Proceeds from contributions of non-controlling interests

IAS 7.17 Common practice

documentation

The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]

ifrs-full

ProceedsFromCurrentBorrowings

Monetary, duration, debit

label

Proceeds from current borrowings

IAS 7.17 Common practice

documentation

The cash inflow from current borrowings obtained. [Refer: Current borrowings]

ifrs-full

ProceedsFromDisposalOfExplorationAndEvaluationAssets

Monetary, duration, debit

label

Proceeds from disposal of exploration and evaluation assets

IAS 7.16 Common practice

documentation

The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

ProceedsFromDisposalOfMiningAssets

Monetary, duration, debit

label

Proceeds from disposal of mining assets

IAS 7.16 Common practice

documentation

The cash inflow from the disposal of mining assets. [Refer: Mining assets]

ifrs-full

ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations

Monetary, duration, debit

label

Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations

IAS 7.16 Common practice

documentation

The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]

ifrs-full

ProceedsFromDisposalOfOilAndGasAssets

Monetary, duration, debit

label

Proceeds from disposal of oil and gas assets

IAS 7.16 Common practice

documentation

The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets

Monetary, duration, debit

label

Proceeds from disposal or maturity of available-for-sale financial assets

Expired 2023-01-01 IAS 7.16 Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets

Monetary, duration, debit

label

Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets

IAS 7.16 Common practice

documentation

The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]

ifrs-full

ProceedsFromExerciseOfOptions

Monetary, duration, debit

label

Proceeds from exercise of options

IAS 7.17 Common practice

documentation

The cash inflow from the exercise of options.

ifrs-full

ProceedsFromExerciseOfWarrants

Monetary, duration, debit

label

Proceeds from exercise of warrants

IAS 7.17 Common practice

documentation

The cash inflow from the exercise of share purchase warrants.

ifrs-full

ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities

Monetary, duration, debit

label

Proceeds from government grants, classified as financing activities

IAS 20.28 Common practice

terseLabel

Proceeds from government grants

documentation

The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]

ifrs-full

ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from government grants, classified as investing activities

IAS 20.28 Common practice

terseLabel

Proceeds from government grants

documentation

The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]

ifrs-full

ProceedsFromIssueOfBondsNotesAndDebentures

Monetary, duration, debit

label

Proceeds from issue of bonds, notes and debentures

IAS 7.17 Common practice

documentation

The cash inflow from the issuing of bonds, notes and debentures.

ifrs-full

ProceedsFromIssueOfOrdinaryShares

Monetary, duration, debit

label

Proceeds from issue of ordinary shares

IAS 7.17 Common practice

documentation

The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]

ifrs-full

ProceedsFromIssueOfPreferenceShares

Monetary, duration, debit

label

Proceeds from issue of preference shares

IAS 7.17 Common practice

documentation

The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]

ifrs-full

ProceedsFromIssueOfRegulatoryCapitalEquity

Monetary, duration, debit

label

Proceeds from issue of regulatory capital, equity

IAS 7.17 Common practice

documentation

The cash inflow from the issue of regulatory capital, classified as equity instruments.

ifrs-full

ProceedsFromIssueOfRegulatoryCapitalFinancialLiabilities

Monetary, duration, debit

label

Proceeds from issue of regulatory capital, financial liabilities

IAS 7.17 Common practice

documentation

The cash inflow from the issue of regulatory capital, classified as financial liabilities.

ifrs-full

ProceedsFromIssueOfSubordinatedLiabilities

Monetary, duration, debit

label

Proceeds from issue of subordinated liabilities

IAS 7.17 Common practice

documentation

The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]

ifrs-full

ProceedsFromIssuingOtherEquityInstruments

Monetary, duration, debit

label

Proceeds from issuing other equity instruments

IAS 7.17 a Example

documentation

The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.

ifrs-full

ProceedsFromIssuingShares

Monetary, duration, debit

label

Proceeds from issuing shares

IAS 7.17 a Example

documentation

The cash inflow from issuing shares.

ifrs-full

ProceedsFromNoncurrentBorrowings

Monetary, duration, debit

label

Proceeds from non-current borrowings

IAS 7.17 Common practice

documentation

The cash inflow from non-current borrowings obtained. [Refer: Borrowings]

ifrs-full

ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from sales of other long-term assets, classified as investing activities

IAS 7.16 b Example

terseLabel

Proceeds from sales of other long-term assets

documentation

The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]

ifrs-full

ProceedsFromSaleOrIssueOfTreasuryShares

Monetary, duration, debit

label

Proceeds from sale or issue of treasury shares

IAS 7.17 Common practice

documentation

The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]

ifrs-full

ProceedsFromSalesOfBiologicalAssets

Monetary, duration, debit

label

Proceeds from sales of biological assets

IAS 7.16 Common practice

documentation

The cash inflow from sales of biological assets. [Refer: Biological assets]

ifrs-full

ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from sales of intangible assets, classified as investing activities

IAS 7.16 b Example

terseLabel

Proceeds from sales of intangible assets

documentation

The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

ifrs-full

ProceedsFromSalesOfInterestsInAssociates

Monetary, duration, debit

label

Proceeds from sales of interests in associates

IAS 7.16 Common practice

documentation

The cash inflow from sales of interests in associates. [Refer: Total for all associates [member]]

ifrs-full

ProceedsFromSalesOfInvestmentProperty

Monetary, duration, debit

label

Proceeds from sales of investment property

IAS 7.16 Common practice

documentation

The cash inflow from sales of investment property. [Refer: Investment property]

ifrs-full

ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod

Monetary, duration, debit

label

Proceeds from sales of investments accounted for using equity method

IAS 7.16 Common practice

documentation

The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

Monetary, duration, debit

label

Proceeds from sales of investments other than investments accounted for using equity method

IAS 7.16 Common practice

documentation

The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

ifrs-full

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from sales of property, plant and equipment, classified as investing activities

IAS 7.16 b Example

terseLabel

Proceeds from sales of property, plant and equipment

documentation

The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]

ifrs-full

ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities

IAS 7.16 Common practice

documentation

The cash inflow from sales or maturity of financial assets measured at amortised cost, classified as investing activities.

ifrs-full

ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities

IAS 7.16 Common practice

documentation

The cash inflow from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities.

ifrs-full

ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities

IAS 7.16 Common practice

documentation

The cash inflow from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities.

ifrs-full

ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities

Monetary, duration, debit

label

Proceeds from sales or maturity of financial instruments, classified as investing activities

IAS 7.16 Common practice

documentation

The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Classes of financial instruments [domain]]

ifrs-full

ProceedsFromTransferActivity

Monetary, duration, debit

label

Proceeds from transfer activity during period representing greatest transfer activity

IFRS 7.42G c (iii) Disclosure

documentation

The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]

ifrs-full

ProceedsIncludedInProfitOrLossInAccordanceWithParagraph20AOfIAS16ThatRelateToItemsProducedThatAreNotOutputOfEntitysOrdinaryActivities

Monetary, duration, credit

label

Proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not output of entity’s ordinary activities

IAS 16.74A b Disclosure

documentation

The amount of proceeds included in profit or loss in accordance with paragraph 20A of IAS 16 that relate to items produced that are not an output of the entity’s ordinary activities and are produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management.

ifrs-full

ProductionSupplies

Monetary, instant, debit

label

Current production supplies

IAS 1.78 c Example, IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]

ifrs-full

ProductsAndServicesAxis

Axis

label

Products and services [axis]

IFRS 15.B89 a Example, IFRS 8.32 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ProductsAndServicesDomain

Domain [default]

label

Products and services [domain]

IFRS 15.B89 a Example, IFRS 8.32 Disclosure

documentation

This member stands for the entity’s products and services. It also represents the standard value for the “Products and services” axis if no other member is used.

ifrs-full

ProfessionalFeesExpense

Monetary, duration, debit

label

Professional fees expense

IAS 1.112 c Common practice

documentation

The amount of fees paid or payable for professional services.

ifrs-full

ProfitLoss

Monetary, duration, credit

label

Profit (loss)

IAS 1.106 d (i) Disclosure, IAS 1.81A a Disclosure, IAS 7.18 b Disclosure, IFRS 1.24 b Disclosure, IFRS 12.B10 b Example, IFRS 1.32 a (ii) Disclosure, IFRS 17.113 b Example, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure

totalLabel

Profit (loss)

documentation

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

ProfitLossAbstract

label

Profit (loss) [abstract]

ifrs-full

ProfitLossAttributableToAbstract

label

Profit (loss), attributable to [abstract]

ifrs-full

ProfitLossAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Profit (loss), attributable to non-controlling interests

IAS 1.81B a (i) Disclosure, IFRS 12.12 e Disclosure

documentation

The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity

Monetary, duration, credit

label

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

IAS 33.70 a Disclosure

totalLabel

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

documentation

The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract

label

Profit (loss), attributable to ordinary equity holders of parent entity [abstract]

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

Monetary, duration, credit

label

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

IAS 33.70 a Disclosure

totalLabel

Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

documentation

The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]

ifrs-full

ProfitLossAttributableToOwnersOfParent

Monetary, duration, credit

label

Profit (loss), attributable to owners of parent

IAS 1.81B a (ii) Disclosure

documentation

The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]

ifrs-full

ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract

label

Profit (loss) attributable to participating equity instruments other than ordinary shares [abstract]

ifrs-full

ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument

(Monetary), duration

label

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

IAS 33.70 a Common practice, IAS 33.A14 Common practice

negatedLabel

Loss (profit) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

totalLabel

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign to use. Use a negative value for terms in brackets.

documentation

The profit (loss) used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]

ifrs-full

ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument

Monetary, duration, credit

label

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument

IAS 33.A14 Common practice

totalLabel

Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument

documentation

The profit (loss) used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss)]

ifrs-full

ProfitLossBeforeTax

Monetary, duration, credit

label

Profit (loss) before tax

IAS 1.102 Example, IAS 1.103 Example, IFRS 5.33 b (i) Disclosure, IFRS 8.23 Example, IFRS 8.28 b Example

totalLabel

Profit (loss) before tax

documentation

The profit (loss) before tax expense or income. [Refer: Profit (loss)]

ifrs-full

ProfitLossFromContinuingOperations

Monetary, duration, credit

label

Profit (loss) from continuing operations

IAS 1.81A a Disclosure, IFRS 12.B12 b (vi) Disclosure, IFRS 8.23 Disclosure, IFRS 8.28 b Disclosure

totalLabel

Profit (loss) from continuing operations

documentation

The profit (loss) from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss)]

ifrs-full

ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Profit (loss) from continuing operations attributable to non-controlling interests

IFRS 5 – Example 11 Example, IFRS 5.33 d Example

documentation

The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]

ifrs-full

ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity

Monetary, duration, credit

label

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

IAS 33.70 a Disclosure

documentation

The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss) from continuing operations]

ifrs-full

ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

Monetary, duration, credit

label

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

IAS 33.70 a Disclosure

documentation

The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]

ifrs-full

ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument

Monetary, duration, credit

label

Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

IAS 33.A14 Common practice

documentation

The profit (loss) from continuing operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]

ifrs-full

ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument

Monetary, duration, credit

label

Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument

IAS 33.A14 Common practice

documentation

The profit (loss) from continuing operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from continuing operations]

ifrs-full

ProfitLossFromDiscontinuedOperations

Monetary, duration, credit

label

Profit (loss) from discontinued operations

IAS 1.82 ea Disclosure, IAS 1.98 e Disclosure, IFRS 12.B12 b (vii) Disclosure, IFRS 5.33 a Disclosure

documentation

The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Profit (loss) from discontinued operations attributable to non-controlling interests

IFRS 5 – Example 11 Example, IFRS 5.33 d Example

documentation

The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity

Monetary, duration, credit

label

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share

IAS 33.70 a Disclosure

documentation

The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

Monetary, duration, credit

label

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share

IAS 33.70 a Disclosure

documentation

The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument

Monetary, duration, credit

label

Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument

IAS 33.A14 Common practice

documentation

The profit (loss) from discontinued operations used in calculating basic earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument

Monetary, duration, credit

label

Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument

IAS 33.A14 Common practice

documentation

The profit (loss) from discontinued operations used in calculating diluted earnings (loss) per instrument attributable to equity instruments that participate in profit with ordinary shares according to a predetermined formula. [Refer: Profit (loss) from discontinued operations]

ifrs-full

ProfitLossFromOperatingActivities

Monetary, duration, credit

label

Profit (loss) from operating activities

IAS 1.85 Common practice, IAS 32.IE33 Example

totalLabel

Profit (loss) from operating activities

documentation

The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]

ifrs-full

ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

Monetary, duration, credit

label

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

IFRS 14.23 Disclosure

documentation

The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]

ifrs-full

ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests

Monetary, duration, credit

label

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests

IFRS 14.23 Example, IFRS 14.IE1 Example

documentation

The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests]

ifrs-full

ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent

Monetary, duration, credit

label

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent

IFRS 14.23 Example, IFRS 14.IE1 Example

documentation

The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

ifrs-full

ProfitLossOfAcquiree

Monetary, duration, credit

label

Profit (loss) of acquiree since acquisition date

IFRS 3.B64 q (i) Disclosure

documentation

The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]

ifrs-full

ProfitLossOfCombinedEntity

Monetary, duration, credit

label

Profit (loss) of combined entity as if combination occurred at beginning of period

IFRS 3.B64 q (ii) Disclosure

documentation

The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Profit (loss)]

ifrs-full

ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011

Monetary, duration, credit

label

Profit (loss) recognised on exchanging construction services for financial asset

SIC 29.6A Disclosure

documentation

The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)]

ifrs-full

ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011

Monetary, duration, credit

label

Profit (loss) recognised on exchanging construction services for intangible asset

SIC 29.6A Disclosure

documentation

The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Profit (loss)]

ifrs-full

ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments

Monetary, duration, credit

label

Profit (loss) on disposal of investments and changes in value of investments

IAS 26.35 b (ix) Disclosure

documentation

The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]

ifrs-full

ProgrammingAssets

Monetary, instant, debit

label

Programming assets

IAS 1.55 Common practice

documentation

The amount of assets relating to programming. [Refer: Assets]

ifrs-full

PropertyAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Real estate, amount contributed to fair value of plan assets

IAS 19.142 d Example

documentation

The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

PropertyDevelopmentAndProjectManagementExpense

Monetary, duration, debit

label

Property development and project management expense

IAS 1.85 Common practice

documentation

The amount of expense arising from property development and project management.

ifrs-full

PropertyDevelopmentAndProjectManagementIncome

Monetary, duration, credit

label

Property development and project management income

IAS 1.85 Common practice

documentation

The amount of income arising from property development and project management.

ifrs-full

PropertyIntendedForSaleInOrdinaryCourseOfBusiness

Monetary, instant, debit

label

Property intended for sale in ordinary course of business

IAS 1.55 Common practice

documentation

The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building – or part of a building – or both.

ifrs-full

PropertyManagementExpense

Monetary, duration, debit

label

Property management expense

IAS 1.112 c Common practice

documentation

The amount of expense relating to property management. Property is land or a building – or part of a building – or both.

ifrs-full

PropertyPlantAndEquipment

Monetary, instant, debit

label

Property, plant and equipment

IAS 1.54 a Disclosure, IAS 16.73 e Disclosure

periodEndLabel

Property, plant and equipment at end of period

periodStartLabel

Property, plant and equipment at beginning of period

totalLabel

Total property, plant and equipment

documentation

The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]

ifrs-full

PropertyPlantAndEquipmentAbstract

label

Property, plant and equipment [abstract]

ifrs-full

PropertyPlantAndEquipmentByOperatingLeaseStatusAxis

Axis

label

Property, plant and equipment by operating lease status [axis]

IFRS 16.95 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

PropertyPlantAndEquipmentByOperatingLeaseStatusDomain

Domain [default]

label

Property, plant and equipment by operating lease status [domain]

IFRS 16.95 Disclosure

documentation

This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the “Property, plant and equipment by operating lease status” axis if no other member is used. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets

Monetary, instant, debit

label

Property, plant and equipment, revalued assets, at cost

IAS 16.77 e Disclosure

documentation

The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse

Monetary, instant, debit

label

Property, plant and equipment, assets retired from active use and not classified as held for sale

IAS 16.79 c Example

documentation

The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets

Monetary, instant, debit

label

Property, plant and equipment, revalued assets

IAS 16.77 Disclosure

documentation

The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentExpendituresRecognisedForConstructions

Monetary, instant, debit

label

Property, plant and equipment, expenditures recognised in course of its construction

IAS 16.74 b Disclosure

documentation

The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentFairValueUsedAsDeemedCost

Monetary, instant, debit

label

Property, plant and equipment fair value used as deemed cost

IFRS 1.30 Disclosure

documentation

The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated

Monetary, instant, debit

label

Property, plant and equipment, gross carrying amount of fully depreciated assets still in use

IAS 16.79 b Example

documentation

The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, instant, debit

label

Property, plant and equipment including right-of-use assets

IAS 1.54 a Common practice, IAS 16.73 e Common practice, IFRS 16.47 a Disclosure

periodEndLabel

Property, plant and equipment including right-of-use assets at end of period

periodStartLabel

Property, plant and equipment including right-of-use assets at beginning of period

documentation

The amount of property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment; Right-of-use assets]

ifrs-full

PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis

Axis

label

Property, plant and equipment including right-of-use assets [axis]

IAS 16.73 e Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

PropertyPlantAndEquipmentIncludingRightofuseAssetsDomain

Domain [default]

label

Property, plant and equipment including right-of-use assets [domain]

IAS 16.73 e Common practice

documentation

This member stands for a class of asset representing property, plant and equipment including right-of-use assets whose underlying assets would be presented as property, plant and equipment if they were owned. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

PropertyPlantAndEquipmentMember

Member

label

Property, plant and equipment [member]

IAS 16.73 Disclosure, IAS 36.127 Example, IFRS 16.53 Example

documentation

This member stands for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember

Member

label

Property, plant and equipment not subject to operating leases [member]

IFRS 16.95 Disclosure

documentation

This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentPledgedAsSecurity

Monetary, instant, debit

label

Property, plant and equipment, pledged as security

IAS 16.74 a Disclosure

documentation

The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Property, plant and equipment recognised as of acquisition date

IFRS 3.B64 i Example, IFRS 3.IE72 Example

documentation

The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Total for all business combinations [member]]

ifrs-full

PropertyPlantAndEquipmentRestrictionsOnTitle

Monetary, instant, debit

label

Property, plant and equipment, restrictions on title

IAS 16.74 a Disclosure

documentation

The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentRevaluationAbstract

label

Property, plant and equipment, revaluation [abstract]

ifrs-full

PropertyPlantAndEquipmentRevaluationSurplus

Monetary, instant, credit

label

Property, plant and equipment, revaluation surplus

IAS 16.77 f Disclosure

documentation

The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]

ifrs-full

PropertyPlantAndEquipmentSubjectToOperatingLeasesMember

Member

label

Property, plant and equipment subject to operating leases [member]

IFRS 16.95 Disclosure

documentation

This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]

ifrs-full

PropertyPlantAndEquipmentTemporarilyIdle

Monetary, instant, debit

label

Property, plant and equipment, temporarily idle

IAS 16.79 a Example

documentation

The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

PropertyServiceChargeExpense

(Monetary), duration, debit

label

Property service charge expense

IAS 1.112 c Common practice

negatedLabel

Property service charge expense

documentation

The amount of expense arising from charges related to servicing of property.

ifrs-full

PropertyServiceChargeIncome

Monetary, duration, credit

label

Property service charge income

IAS 1.112 c Common practice

documentation

The amount of income arising from charges related to servicing of property.

ifrs-full

PropertyServiceChargeIncomeExpense

Monetary, duration, credit

label

Property service charge income (expense)

IAS 1.112 c Common practice

netLabel

Net property service charge income (expense)

documentation

The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]

ifrs-full

PropertyServiceChargeIncomeExpenseAbstract

label

Property service charge income (expense) [abstract]

ifrs-full

PropertyTaxExpense

Monetary, duration, debit

label

Property tax expense

IAS 1.85 Common practice

documentation

The amount of tax expense levied on property. Property is land or a building – or part of a building – or both.

ifrs-full

ProportionOfOwnershipInterestInAssociate

Percent

label

Proportion of ownership interest in associate

IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure

documentation

The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]]

ifrs-full

ProportionOfOwnershipInterestInJointOperation

Percent

label

Proportion of ownership interest in joint operation

IFRS 12.21 a (iv) Disclosure

documentation

The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Total for all joint operations [member]]

ifrs-full

ProportionOfOwnershipInterestInJointVenture

Percent

label

Proportion of ownership interest in joint venture

IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure

documentation

The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Total for all joint ventures [member]]

ifrs-full

ProportionOfOwnershipInterestInSubsidiary

Percent

label

Proportion of ownership interest in subsidiary

IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure

documentation

The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]

ifrs-full

ProportionOfOwnershipInterestsHeldByNoncontrollingInterests

Percent

label

Proportion of ownership interests held by non-controlling interests

IFRS 12.12 c Disclosure

documentation

The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests]

ifrs-full

ProportionOfVotingPowerHeldInAssociate

Percent

label

Proportion of voting rights held in associate

IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure

documentation

The proportion of the voting rights in an associate held by the entity. [Refer: Total for all associates [member]]

ifrs-full

ProportionOfVotingPowerHeldInSubsidiary

Percent

label

Proportion of voting rights held in subsidiary

IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.19B c Disclosure

documentation

The proportion of the voting rights in a subsidiary held by the entity. [Refer: Total for all subsidiaries [member]]

ifrs-full

ProportionOfVotingRightsHeldByNoncontrollingInterests

Percent

label

Proportion of voting rights held by non-controlling interests

IFRS 12.12 d Disclosure

documentation

The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Total for all subsidiaries [member]; Non-controlling interests]

ifrs-full

ProportionOfVotingRightsHeldInJointOperation

Percent

label

Proportion of voting rights held in joint operation

IFRS 12.21 a (iv) Disclosure

documentation

The proportion of the voting rights in a joint operation held by the entity. [Refer: Total for all joint operations [member]]

ifrs-full

ProportionOfVotingRightsHeldInJointVenture

Percent

label

Proportion of voting rights held in joint venture

IAS 27.16 b (iii) Disclosure, IAS 27.17 b (iii) Disclosure, IFRS 12.21 a (iv) Disclosure

documentation

The proportion of the voting rights in a joint venture held by the entity. [Refer: Total for all joint ventures [member]]

ifrs-full

ProvisionForCreditCommitmentsMember

Member

label

Provision for credit commitments [member]

IAS 37.84 Common practice

documentation

This member stands for a provision for credit commitments entered into by the entity. [Refer: Classes of other provisions [domain]]

ifrs-full

ProvisionForDecommissioningRestorationAndRehabilitationCosts

Monetary, instant, credit

label

Provision for decommissioning, restoration and rehabilitation costs

IAS 37 – D Examples: disclosures Example, IAS 37.87 Example

totalLabel

Total provision for decommissioning, restoration and rehabilitation costs

documentation

The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]

ifrs-full

ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract

label

Provision for decommissioning, restoration and rehabilitation costs [abstract]

ifrs-full

ProvisionForDecommissioningRestorationAndRehabilitationCostsMember

Member

label

Provision for decommissioning, restoration and rehabilitation costs [member]

IAS 37 – D Examples: disclosures Example, IAS 37.87 Example

documentation

This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Classes of other provisions [domain]]

ifrs-full

ProvisionForTaxesOtherThanIncomeTaxMember

Member

label

Provision for taxes other than income tax [member]

IAS 37.84 Common practice

documentation

This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Classes of other provisions [domain]]

ifrs-full

ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions

Monetary, duration

label

Provision of guarantees or collateral by entity, related party transactions

IAS 24.21 h Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]

ifrs-full

ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions

Monetary, duration

label

Provision of guarantees or collateral to entity, related party transactions

IAS 24.21 h Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Total for all related parties [member]]

ifrs-full

Provisions

Monetary, instant, credit

label

Provisions

IAS 1.54 l Disclosure

totalLabel

Total provisions

documentation

The amount of liabilities of uncertain timing or amount, including provisions for employee benefits.

ifrs-full

ProvisionsAbstract

label

Provisions [abstract]

ifrs-full

ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction

Monetary, instant, credit

label

Provisions for doubtful debts related to outstanding balances of related party transaction

IAS 24.18 c Disclosure

documentation

The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]

ifrs-full

ProvisionsForEmployeeBenefits

Monetary, instant, credit

label

Provisions for employee benefits

IAS 1.78 d Disclosure

documentation

The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]

ifrs-full

ProvisionUsedOtherProvisions

(Monetary), duration, debit

label

Provision used, other provisions

IAS 37.84 c Disclosure

negatedLabel

Provision used, other provisions

documentation

The amount used (i.e. incurred and charged against the provision) for other provisions. [Refer: Other provisions]

ifrs-full

PurchasedCallOptionsMember

Member

label

Purchased call options [member]

IFRS 7.B33 Example, IFRS 7.IG40B Example

documentation

This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]

ifrs-full

PurchaseOfAvailableforsaleFinancialAssets

Monetary, duration, credit

label

Purchase of available-for-sale financial assets

Expired 2023-01-01 IAS 7.16 Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

PurchaseOfBiologicalAssets

Monetary, duration, credit

label

Purchase of biological assets

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of biological assets. [Refer: Biological assets]

ifrs-full

PurchaseOfExplorationAndEvaluationAssets

Monetary, duration, credit

label

Purchase of exploration and evaluation assets

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

PurchaseOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities

Monetary, duration, credit

label

Purchase of financial assets measured at amortised cost, classified as investing activities

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of financial assets measured at amortised cost, classified as investing activities.

ifrs-full

PurchaseOfFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeClassifiedAsInvestingActivities

Monetary, duration, credit

label

Purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of financial assets measured at fair value through other comprehensive income, classified as investing activities.

ifrs-full

PurchaseOfFinancialAssetsMeasuredAtFairValueThroughProfitOrLossClassifiedAsInvestingActivities

Monetary, duration, credit

label

Purchase of financial assets measured at fair value through profit or loss, classified as investing activities

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of financial assets measured at fair value through profit or loss, classified as investing activities.

ifrs-full

PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities

Monetary, duration, credit

label

Purchase of financial instruments, classified as investing activities

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

(Monetary), duration, credit

label

Purchase of intangible assets, classified as investing activities

IAS 7.16 a Example

negatedTerseLabel

Purchase of intangible assets

documentation

The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

ifrs-full

PurchaseOfInterestsInAssociates

Monetary, duration, credit

label

Purchase of interests in associates

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of interests in associates. [Refer: Total for all associates [member]]

ifrs-full

PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod

Monetary, duration, credit

label

Purchase of interests in investments accounted for using equity method

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

ifrs-full

PurchaseOfInvestmentProperty

Monetary, duration, credit

label

Purchase of investment property

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of investment property. [Refer: Investment property]

ifrs-full

PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

Monetary, duration, credit

label

Purchase of investments other than investments accounted for using equity method

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

ifrs-full

PurchaseOfMiningAssets

Monetary, duration, credit

label

Purchase of mining assets

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of mining assets. [Refer: Mining assets]

ifrs-full

PurchaseOfOilAndGasAssets

Monetary, duration, credit

label

Purchase of oil and gas assets

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]

ifrs-full

PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities

(Monetary), duration, credit

label

Purchase of other long-term assets, classified as investing activities

IAS 7.16 a Example

negatedTerseLabel

Purchase of other long-term assets

documentation

The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]

ifrs-full

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

(Monetary), duration, credit

label

Purchase of property, plant and equipment, classified as investing activities

IAS 7.16 a Example

negatedTerseLabel

Purchase of property, plant and equipment

documentation

The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]

ifrs-full

PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets

Monetary, duration, credit

label

Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets

IAS 7.16 Common practice

documentation

The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]

ifrs-full

PurchaseOfTreasuryShares

Monetary, duration, debit

label

Purchase of treasury shares

IAS 1.106 d Common practice

documentation

The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]

ifrs-full

PurchasesFairValueMeasurementAssets

Monetary, duration, debit

label

Purchases, fair value measurement, assets

IFRS 13.93 e (iii) Disclosure

documentation

The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]

ifrs-full

PurchasesFairValueMeasurementEntitysOwnEquityInstruments

Monetary, duration, credit

label

Purchases, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (iii) Disclosure

documentation

The increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

PurchasesFairValueMeasurementLiabilities

Monetary, duration, credit

label

Purchases, fair value measurement, liabilities

IFRS 13.93 e (iii) Disclosure

documentation

The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]

ifrs-full

PurchasesOfGoodsRelatedPartyTransactions

Monetary, duration, debit

label

Purchases of goods, related party transactions

IAS 24.21 a Example

documentation

The amount of goods purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions

Monetary, duration, debit

label

Purchases of property and other assets, related party transactions

IAS 24.21 b Example

documentation

The amount of property and other assets purchased by the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Qualifying insurance policies, amount contributed to fair value of plan assets

IAS 19.142 Common practice, IAS 19.8 Common practice

documentation

The amount qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

QualifyingInsurancePoliciesPercentageContributedToFairValueOfPlanAssets

Percent

label

Qualifying insurance policies, percentage contributed to fair value of plan assets

IAS 19.142 Common practice, IAS 19.8 Common practice

documentation

The percentage qualifying insurance policies contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Qualifying insurance policies, amount contributed to fair value of plan assets]

ifrs-full

QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

Text

label

Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively

IFRS 15.C6 b Disclosure

documentation

The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.

ifrs-full

QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets

Text

label

Qualitative information about continuing involvement in derecognised financial assets

IFRS 7.42E f Disclosure

documentation

Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]

ifrs-full

QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital

Text

label

Qualitative information about entity’s objectives, policies and processes for managing capital

IAS 1.135 a Disclosure

documentation

Qualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [domain]]

ifrs-full

QuantitativeInformationAboutDerivativesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory

Text block

label

Quantitative information about derivatives that have yet to transition to alternative benchmark rate [text block]

IFRS 7.24J b (iii) Disclosure

documentation

The quantitative information about derivatives that have yet to transition to an alternative benchmark rate.

ifrs-full

QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory

Text block

label

Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate [text block]

IFRS 7.24J b (i) Disclosure

documentation

The quantitative information about non-derivative financial assets that have yet to transition to an alternative benchmark rate.

ifrs-full

QuantitativeInformationAboutNonderivativeFinancialLiabilitiesThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory

Text block

label

Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate [text block]

IFRS 7.24J b (ii) Disclosure

documentation

The quantitative information about non-derivative financial liabilities that have yet to transition to an alternative benchmark rate.

ifrs-full

RangeAxis

Axis

label

Range [axis]

IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

RangeDomain

Domain [default]

label

Range [domain]

IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice

documentation

This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used.

ifrs-full

RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost

Text

label

Range of estimates within which fair value is likely to lie for biological assets, at cost

IAS 41.54 c Disclosure

documentation

The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]

ifrs-full

RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

Text

label

Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model

IAS 40.78 c Disclosure

documentation

The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

ifrs-full

RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel

Text

label

Range of estimates within which fair value is likely to lie for investment property, cost model

IAS 40.79 e (iii) Disclosure

documentation

The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]

ifrs-full

RangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

True/False

label

Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated

IFRS 3.B64 g (iii) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.

ifrs-full

RangesOfExercisePricesForOutstandingShareOptionsAxis

Axis

label

Ranges of exercise prices for outstanding share options [axis]

IFRS 2.45 d Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

RangesOfExercisePricesForOutstandingShareOptionsDomain

Domain [default]

label

Ranges of exercise prices for outstanding share options [domain]

IFRS 2.45 d Disclosure

documentation

This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the “Ranges of exercise prices for outstanding share options” axis if no other member is used. [Refer: Range [domain]]

ifrs-full

RatedCreditExposures

Monetary, instant

label

Rated credit exposures

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]

ifrs-full

RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

Percent

label

Rate of return used to reflect time value of money, regulatory deferral account balances

IFRS 14.33 b Disclosure

documentation

The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

RawMaterials

Monetary, instant, debit

label

Current raw materials

IAS 1.78 c Example, IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]

ifrs-full

RawMaterialsAndConsumablesUsed

(Monetary), duration, debit

label

Raw materials and consumables used

IAS 1.102 Example, IAS 1.99 Disclosure

negatedLabel

Raw materials and consumables used

documentation

The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]

ifrs-full

RealEstatePercentageContributedToFairValueOfPlanAssets

Percent

label

Real estate, percentage contributed to fair value of plan assets

IAS 19.142 d Common practice

documentation

The percentage real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Real estate, amount contributed to fair value of plan assets]

ifrs-full

ReceiptsFromContractsHeldForDealingOrTradingPurpose

Monetary, duration, debit

label

Receipts from contracts held for dealing or trading purposes

IAS 7.14 g Example

documentation

The cash inflow from contracts held for dealing or trading purposes.

ifrs-full

ReceiptsFromRentsAndSubsequentSalesOfSuchAssets

Monetary, duration, debit

label

Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale

IAS 7.14 Example

documentation

The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.

ifrs-full

ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue

Monetary, duration, debit

label

Receipts from royalties, fees, commissions and other revenue

IAS 7.14 b Example

documentation

The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]

ifrs-full

ReceiptsFromSalesOfGoodsAndRenderingOfServices

Monetary, duration, debit

label

Receipts from sales of goods and rendering of services

IAS 7.14 a Example

documentation

The cash inflow from sales of goods and rendering of services.

ifrs-full

ReceivablesDueFromAssociates

Monetary, instant, debit

label

Receivables due from associates

IAS 1.78 b Common practice

documentation

The amount of receivables due from associates. [Refer: Total for all associates [member]]

ifrs-full

ReceivablesDueFromJointVentures

Monetary, instant, debit

label

Receivables due from joint ventures

IAS 1.78 b Common practice

documentation

The amount of receivables due from joint ventures. [Refer: Total for all joint ventures [member]]

ifrs-full

ReceivablesFromContractsWithCustomers

Monetary, instant, debit

label

Receivables from contracts with customers

IFRS 15.105 Disclosure, IFRS 15.116 a Disclosure

periodEndLabel

Receivables from contracts with customers at end of period

periodStartLabel

Receivables from contracts with customers at beginning of period

totalLabel

Total receivables from contracts with customers

documentation

The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.

ifrs-full

ReceivablesFromContractsWithCustomersAbstract

label

Receivables from contracts with customers [abstract]

ifrs-full

ReceivablesFromRentalOfProperties

Monetary, instant, debit

label

Receivables from rental of properties

IAS 1.78 b Common practice

documentation

The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both.

ifrs-full

ReceivablesFromSaleOfProperties

Monetary, instant, debit

label

Receivables from sale of properties

IAS 1.78 b Common practice

documentation

The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both.

ifrs-full

ReceivablesFromTaxesOtherThanIncomeTax

Monetary, instant, debit

label

Receivables from taxes other than income tax

IAS 1.78 b Common practice

documentation

The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.

ifrs-full

RecipesFormulaeModelsDesignsAndPrototypes

Monetary, instant, debit

label

Recipes, formulae, models, designs and prototypes

IAS 38.119 f Example

documentation

The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]

ifrs-full

RecipesFormulaeModelsDesignsAndPrototypesMember

Member

label

Recipes, formulae, models, designs and prototypes [member]

IAS 38.119 f Example

documentation

This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]

ifrs-full

ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on available-for-sale financial assets, before tax

Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure

negatedLabel

Reclassification adjustments on available-for-sale financial assets, before tax

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on available-for-sale financial assets, net of tax

Expired 2023-01-01 IAS 1.92 Disclosure, Expired 2023-01-01 IFRS 7.20 a (ii) Disclosure

negatedLabel

Reclassification adjustments on available-for-sale financial assets, net of tax

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on cash flow hedges, before tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on cash flow hedges, before tax

documentation

The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax

Monetary, duration, debit

label

Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax

IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure

documentation

The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax

Monetary, duration, debit

label

Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax

IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure

documentation

The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax

Monetary, duration, debit

label

Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax

IFRS 7.24E a Disclosure

documentation

The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on cash flow hedges, net of tax

IAS 1.92 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure

negatedLabel

Reclassification adjustments on cash flow hedges, net of tax

documentation

The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on change in value of foreign currency basis spreads, before tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on change in value of foreign currency basis spreads, before tax

documentation

The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on change in value of foreign currency basis spreads, net of tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on change in value of foreign currency basis spreads, net of tax

documentation

The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on change in value of forward elements of forward contracts, before tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on change in value of forward elements of forward contracts, before tax

documentation

The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on change in value of forward elements of forward contracts, net of tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on change in value of forward elements of forward contracts, net of tax

documentation

The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on change in value of time value of options, before tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on change in value of time value of options, before tax

documentation

The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on change in value of time value of options, net of tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on change in value of time value of options, net of tax

documentation

The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on exchange differences on translation of foreign operations, before tax

IAS 1.92 Disclosure, IAS 21.48 Disclosure

negatedLabel

Reclassification adjustments on exchange differences on translation of foreign operations, before tax

documentation

The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on exchange differences on translation of foreign operations, net of tax

IAS 1.92 Disclosure, IAS 21.48 Disclosure

negatedLabel

Reclassification adjustments on exchange differences on translation of foreign operations, net of tax

documentation

The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure

negatedLabel

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

documentation

The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

IAS 1.92 Disclosure, IFRS 17.82 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure

negatedLabel

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

documentation

The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

IAS 1.92 Disclosure, IFRS 7.20 a (viii) Disclosure

negatedLabel

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

documentation

The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax

IAS 1.92 Disclosure

negatedLabel

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax

documentation

The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on hedges of net investments in foreign operations, before tax

IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 9.6.5.14 Disclosure

negatedLabel

Reclassification adjustments on hedges of net investments in foreign operations, before tax

documentation

The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

IAS 1.92 Disclosure, IAS 39.102 Disclosure, IFRS 7.24C b (iv) Disclosure, IFRS 7.24E a Disclosure, IFRS 9.6.5.14 Disclosure

negatedLabel

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

documentation

The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax

IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure

negatedLabel

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax

documentation

The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax

IAS 1.92 Disclosure, IFRS 17.91 a Disclosure, IFRS 17.B135 a Disclosure

negatedLabel

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax

documentation

The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax

(Monetary), duration, debit

label

Reclassification adjustments on net movement in regulatory deferral account balances, before tax

IFRS 14.22 b Disclosure

negatedLabel

Reclassification adjustments on net movement in regulatory deferral account balances, before tax

documentation

The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax

(Monetary), duration, debit

label

Reclassification adjustments on net movement in regulatory deferral account balances, net of tax

IFRS 14.22 b Disclosure

negatedLabel

Reclassification adjustments on net movement in regulatory deferral account balances, net of tax

documentation

The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [domain]; Other comprehensive income]

ifrs-full

ReclassificationIntoAvailableforsaleFinancialAssets

Monetary, duration, debit

label

Reclassification into available-for-sale financial assets

Expired 2023-01-01 IFRS 7.12 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, duration, debit

label

Reclassification into financial assets at fair value through profit or loss

Expired 2023-01-01 IFRS 7.12 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

ReclassificationIntoHeldtomaturityInvestments

Monetary, duration, debit

label

Reclassification into held-to-maturity investments

Expired 2023-01-01 IFRS 7.12 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]

ifrs-full

ReclassificationIntoLoansAndReceivables

Monetary, duration, debit

label

Reclassification into loans and receivables

Expired 2023-01-01 IFRS 7.12 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue

Monetary, duration

label

Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss

IFRS 7.12B c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets]

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration

label

Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income

IFRS 7.12B c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost

Monetary, duration

label

Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost

IFRS 7.12B c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets]

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost

Monetary, duration

label

Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost

IFRS 7.12B c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets]

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss

Monetary, duration

label

Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss

IFRS 7.12B c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets]

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, duration

label

Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income

IFRS 7.12B c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]

ifrs-full

ReclassificationOutOfAvailableforsaleFinancialAssets

Monetary, duration, credit

label

Reclassification out of available-for-sale financial assets

Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]

ifrs-full

ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

Monetary, duration, credit

label

Reclassification out of financial assets at fair value through profit or loss

Expired 2023-01-01 IFRS 7.12 Disclosure, Expired 2023-01-01 IFRS 7.12A a Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

ifrs-full

ReclassificationOutOfHeldtomaturityInvestments

Monetary, duration, credit

label

Reclassification out of held-to-maturity investments

Expired 2023-01-01 IFRS 7.12 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]

ifrs-full

ReclassificationOutOfLoansAndReceivables

Monetary, duration, credit

label

Reclassification out of loans and receivables

Expired 2023-01-01 IFRS 7.12 Disclosure

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]

ifrs-full

ReclassifiedItemsAxis

Axis

label

Reclassified items [axis]

IAS 1.41 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ReclassifiedItemsDomain

Domain [default]

label

Reclassified items [domain]

IAS 1.41 Disclosure

documentation

This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the “Reclassified items” axis if no other member is used.

ifrs-full

RecognisedAssetsDefinedBenefitPlan

Monetary, instant, debit

label

Net defined benefit asset

IAS 1.55 Common practice

documentation

The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]]

ifrs-full

RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

Monetary, instant, debit

label

Recognised assets representing continuing involvement in derecognised financial assets

IFRS 7.42E a Disclosure

documentation

The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.

ifrs-full

RecognisedLiabilitiesDefinedBenefitPlan

Monetary, instant, credit

label

Net defined benefit liability

IAS 1.55 Common practice

documentation

The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [domain]]

ifrs-full

RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

Monetary, instant, credit

label

Recognised liabilities representing continuing involvement in derecognised financial assets

IFRS 7.42E a Disclosure

documentation

The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.

ifrs-full

ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract

label

Reconciliation of accounting profit multiplied by applicable tax rates [abstract]

ifrs-full

ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

label

Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

ifrs-full

ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract

label

Reconciliation of average effective tax rate and applicable tax rate [abstract]

ifrs-full

ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

label

Reconciliation of changes in allowance account for credit losses of financial assets [abstract]

ifrs-full

ReconciliationOfChangesInBiologicalAssetsAbstract

label

Reconciliation of changes in biological assets [abstract]

ifrs-full

ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

label

Reconciliation of changes in contingent liabilities recognised in business combination [abstract]

ifrs-full

ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract

label

Reconciliation of changes in deferred tax liability (asset) [abstract]

ifrs-full

ReconciliationOfChangesInFairValueMeasurementAssetsAbstract

label

Reconciliation of changes in fair value measurement, assets [abstract]

ifrs-full

ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

label

Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract

label

Reconciliation of changes in fair value measurement, liabilities [abstract]

ifrs-full

ReconciliationOfChangesInGoodwillAbstract

label

Reconciliation of changes in goodwill [abstract]

ifrs-full

ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

label

Reconciliation of changes in intangible assets and goodwill [abstract]

ifrs-full

ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract

label

Reconciliation of changes in intangible assets other than goodwill [abstract]

ifrs-full

ReconciliationOfChangesInInvestmentPropertyAbstract

label

Reconciliation of changes in investment property [abstract]

ifrs-full

ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract

label

Reconciliation of changes in net assets available for benefits [abstract]

ifrs-full

ReconciliationOfChangesInOtherProvisionsAbstract

label

Reconciliation of changes in other provisions [abstract]

ifrs-full

ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract

label

Reconciliation of changes in property, plant and equipment [abstract]

ifrs-full

ReconciliationOfChangesInRightofuseAssetsAbstract

label

Reconciliation of changes in right-of-use assets [abstract]

ifrs-full

ReconciliationOfFairValueOfCreditDerivativeAbstract

label

Reconciliation of fair value of credit derivative [abstract]

ifrs-full

ReconciliationOfNominalAmountOfCreditDerivativeAbstract

label

Reconciliation of nominal amount of credit derivative [abstract]

ifrs-full

ReconciliationOfNumberOfSharesOutstandingAbstract

label

Reconciliation of number of shares outstanding [abstract]

ifrs-full

ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract

label

Reconciliation of regulatory deferral account credit balances [abstract]

ifrs-full

ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract

label

Reconciliation of regulatory deferral account debit balances [abstract]

ifrs-full

ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract

label

Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]

ifrs-full

ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract

label

Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]

ifrs-full

RecoverableAmountDomain

Domain

label

Recoverable amount [domain]

IAS 36.130 e Disclosure

documentation

This member stands for the recoverable amount of an asset or cash generating unit.

ifrs-full

RecoverableAmountOfAssetIsFairValueLessCostsOfDisposalOrValueInUse

List

label

Recoverable amount of asset is fair value less costs of disposal or value in use

IAS 36.130 e Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use.

ifrs-full

RecoverableAmountOfAssetOrCashgeneratingUnit

Monetary, instant, debit

label

Recoverable amount of asset or cash-generating unit

IAS 36.130 e Disclosure

documentation

The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Total for all cash-generating units [member]]

ifrs-full

RecoveriesOnLoansPreviouslyWrittenOff

Monetary, duration, debit

label

Recoveries on loans previously written off

IAS 7 – B Statement of cash flows for a financial institution Example

documentation

The cash inflow from the recoveries on loans that were previously written off.

ifrs-full

RecurringFairValueMeasurementMember

Member

label

Recurring fair value measurement [member]

IFRS 13.93 a Disclosure

documentation

This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]

ifrs-full

RedesignatedAmountMember

Member

label

Redesignated amount [member]

IFRS 1.29 Common practice

documentation

This member stands for the amount that has been redesignated during the transition to IFRSs.

ifrs-full

RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss

Monetary, instant, debit

label

Redesignated financial asset as at fair value through profit or loss

IFRS 1.29 Disclosure

documentation

The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets]

ifrs-full

RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss

Monetary, instant, credit

label

Redesignated financial liability as at fair value through profit or loss

IFRS 1.29A Disclosure

documentation

The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]

ifrs-full

RedesignatedMember

Member [default]

label

Redesignated [member]

IFRS 1.29 Disclosure

documentation

This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the “Redesignation” axis if no other member is used.

ifrs-full

RedesignationAxis

Axis

label

Redesignation [axis]

IFRS 1.29 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ReductionOfIssuedCapital

Monetary, duration, debit

label

Reduction of issued capital

IAS 1.106 d Common practice

documentation

The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]

ifrs-full

RefundsProvision

Monetary, instant, credit

label

Refunds provision

IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example

totalLabel

Total refunds provision

documentation

The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]

ifrs-full

RefundsProvisionAbstract

label

Refunds provision [abstract]

ifrs-full

RefundsProvisionMember

Member

label

Refunds provision [member]

IAS 37 – Example 4 Refunds policy Example, IAS 37.87 Example

documentation

This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Classes of other provisions [domain]]

ifrs-full

RegulatoryDeferralAccountBalancesAxis

Axis

label

Regulatory deferral account balances [axis]

IFRS 14.B22 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember

Member

label

Regulatory deferral account balances classified as disposal groups [member]

IFRS 14.B22 Disclosure

documentation

This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]]

ifrs-full

RegulatoryDeferralAccountBalancesDomain

Domain [default]

label

Regulatory deferral account balances [domain]

IFRS 14.B22 Disclosure

documentation

This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the “Regulatory deferral account balances” axis if no other member is used.

ifrs-full

RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember

Member

label

Regulatory deferral account balances not classified as disposal groups [member]

IFRS 14.B22 Disclosure

documentation

This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [domain]]

ifrs-full

RegulatoryDeferralAccountCreditBalances

Monetary, instant, credit

label

Regulatory deferral account credit balances

IFRS 14.20 b Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure

periodEndLabel

Regulatory deferral account credit balances at end of period

periodStartLabel

Regulatory deferral account credit balances at beginning of period

totalLabel

Total regulatory deferral account credit balances

documentation

The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

RegulatoryDeferralAccountCreditBalancesAbstract

label

Regulatory deferral account credit balances [abstract]

ifrs-full

RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability

Monetary, instant, credit

label

Regulatory deferral account credit balances and related deferred tax liability

IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure

totalLabel

Total regulatory deferral account credit balances and related deferred tax liability

documentation

The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances]

ifrs-full

RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract

label

Regulatory deferral account credit balances and related deferred tax liability [abstract]

ifrs-full

RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup

Monetary, instant, credit

label

Regulatory deferral account credit balances directly related to disposal group

IFRS 14.25 Disclosure

documentation

The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]]

ifrs-full

RegulatoryDeferralAccountDebitBalances

Monetary, instant, debit

label

Regulatory deferral account debit balances

IFRS 14.20 a Disclosure, IFRS 14.33 a Disclosure, IFRS 14.35 Disclosure

periodEndLabel

Regulatory deferral account debit balances at end of period

periodStartLabel

Regulatory deferral account debit balances at beginning of period

totalLabel

Total regulatory deferral account debit balances

documentation

The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

RegulatoryDeferralAccountDebitBalancesAbstract

label

Regulatory deferral account debit balances [abstract]

ifrs-full

RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset

Monetary, instant, debit

label

Regulatory deferral account debit balances and related deferred tax asset

IFRS 14.24 Disclosure, IFRS 14.B11 a Disclosure

totalLabel

Total regulatory deferral account debit balances and related deferred tax asset

documentation

The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances]

ifrs-full

RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract

label

Regulatory deferral account debit balances and related deferred tax asset [abstract]

ifrs-full

RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup

Monetary, instant, debit

label

Regulatory deferral account debit balances directly related to disposal group

IFRS 14.25 Disclosure

documentation

The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]]

ifrs-full

RegulatoryEnvironmentsAxis

Axis

label

Regulatory environments [axis]

IAS 19.138 c Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

RegulatoryEnvironmentsDomain

Domain [default]

label

Regulatory environments [domain]

IAS 19.138 c Example

documentation

This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used.

ifrs-full

ReimbursementRightsAtFairValue

Monetary, instant, debit

label

Reimbursement rights related to defined benefit obligation, at fair value

IAS 19.140 b Disclosure

periodEndLabel

Reimbursement rights related to defined benefit obligation, at fair value at end of period

periodStartLabel

Reimbursement rights related to defined benefit obligation, at fair value at beginning of period

documentation

The amount of the entity’s rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]

ifrs-full

ReinsuranceContractsHeldMember

Member

label

Reinsurance contracts held [member]

IFRS 17.107 Disclosure, IFRS 17.109 Disclosure, IFRS 17.131 a Disclosure, IFRS 17.132 b Disclosure, IFRS 17.98 Disclosure

documentation

This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [domain]]

ifrs-full

ReinsuranceContractsHeldThatAreAssets

Monetary, instant, debit

label

Reinsurance contracts held that are assets

IAS 1.54 da Disclosure, IFRS 17.78 c Disclosure

documentation

The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]

ifrs-full

ReinsuranceContractsHeldThatAreLiabilities

Monetary, instant, credit

label

Reinsurance contracts held that are liabilities

IAS 1.54 ma Disclosure, IFRS 17.78 d Disclosure

documentation

The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]

ifrs-full

RelatedPartiesMember

Member

label

Total for all related parties [member]

IAS 24.19 Disclosure

documentation

This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Total for all joint ventures [member]; Key management personnel of entity or parent [member]]

ifrs-full

RelatedPartyTransactionsAbstract

label

Related party transactions [abstract]

ifrs-full

RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019

Duration

label

Remaining amortisation period of intangible assets material to entity

IAS 38.122 b Disclosure

documentation

The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]

ifrs-full

RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities

Monetary, instant, credit

label

Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities

IFRS 17.132 b (i) Disclosure

documentation

The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.

ifrs-full

RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019

Duration

label

Remaining recovery period of regulatory deferral account debit balances

IFRS 14.33 c Disclosure

documentation

The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]

ifrs-full

RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019

Duration

label

Remaining reversal period of regulatory deferral account credit balances

IFRS 14.33 c Disclosure

documentation

The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]

ifrs-full

RentalExpense

Monetary, duration, debit

label

Rental expense

IAS 1.85 Common practice

documentation

The amount of expense recognised on rental activities.

ifrs-full

RentalIncome

Monetary, duration, credit

label

Rental income

IAS 1.112 c Common practice

documentation

The amount of income recognised from rental activities.

ifrs-full

RentalIncomeFromInvestmentProperty

Monetary, duration, credit

label

Rental income from investment property

IAS 40.75 f (i) Disclosure

documentation

The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]

ifrs-full

RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense

Monetary, duration, credit

label

Rental income from investment property, net of direct operating expense

IAS 1.112 c Common practice

netLabel

Rental income from investment property, net of direct operating expense

documentation

The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property]

ifrs-full

RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract

label

Rental income from investment property, net of direct operating expense [abstract]

ifrs-full

RentDeferredIncome

Monetary, instant, credit

label

Rent deferred income

IAS 1.78 Common practice

documentation

The amount of deferred income arising on rental activity. [Refer: Deferred income other than contract liabilities]

ifrs-full

RentDeferredIncomeClassifiedAsCurrent

Monetary, instant, credit

label

Rent deferred income classified as current

IAS 1.78 Common practice

documentation

The amount of rent deferred income classified as current. [Refer: Rent deferred income]

ifrs-full

RentDeferredIncomeClassifiedAsNoncurrent

Monetary, instant, credit

label

Rent deferred income classified as non-current

IAS 1.78 Common practice

documentation

The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]

ifrs-full

RentMeasurementInputMember

Member

label

Rent, measurement input [member]

IFRS 13.93 d Common practice

documentation

This member stands for the rent used as a measurement input.

ifrs-full

RepairsAndMaintenanceExpense

Monetary, duration, debit

label

Repairs and maintenance expense

IAS 1.85 Common practice

documentation

The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.

ifrs-full

RepaymentsOfBondsNotesAndDebentures

Monetary, duration, credit

label

Repayments of bonds, notes and debentures

IAS 7.17 Common practice

documentation

The cash outflow for repayments of bonds, notes and debentures.

ifrs-full

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

(Monetary), duration, credit

label

Repayments of borrowings, classified as financing activities

IAS 7.17 d Example

negatedTerseLabel

Repayments of borrowings

documentation

The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]

ifrs-full

RepaymentsOfCurrentBorrowings

Monetary, duration, credit

label

Repayments of current borrowings

IAS 7.17 Common practice

documentation

The cash outflow for repayments of current borrowings. [Refer: Current borrowings]

ifrs-full

RepaymentsOfNoncurrentBorrowings

Monetary, duration, credit

label

Repayments of non-current borrowings

IAS 7.17 Common practice

documentation

The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]

ifrs-full

RepaymentsOfRegulatoryCapitalEquity

Monetary, duration, credit

label

Repayments of regulatory capital, equity

IAS 7.17 Common practice

documentation

The cash outflow for the repayments of regulatory capital, classified as equity instruments.

ifrs-full

RepaymentsOfRegulatoryCapitalFinancialLiabilities

Monetary, duration, credit

label

Repayments of regulatory capital, financial liabilities

IAS 7.17 Common practice

documentation

The cash outflow for the repayments of regulatory capital, classified as financial liabilities.

ifrs-full

RepaymentsOfSubordinatedLiabilities

Monetary, duration, credit

label

Repayments of subordinated liabilities

IAS 7.17 Common practice

documentation

The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]

ifrs-full

ReportableSegmentsMember

Member

label

Reportable segments [member]

IAS 19.138 d Example, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure

documentation

This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]

ifrs-full

ReportedIfInComplianceWithRequirementOfIFRSMember

Member

label

Reported if in compliance with requirement of IFRS [member]

IAS 1.20 d Common practice

documentation

This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.

ifrs-full

ReportingYearMember

Member

label

Reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for the reporting year.

ifrs-full

RepurchaseAgreementsAndCashCollateralOnSecuritiesLent

Monetary, instant, credit

label

Repurchase agreements and cash collateral on securities lent

IAS 1.55 Common practice

documentation

The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.

ifrs-full

ResearchAndDevelopmentExpense

Monetary, duration, debit

label

Research and development expense

IAS 38.126 Disclosure

documentation

The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.

ifrs-full

ReserveOfCashFlowHedges

Monetary, instant, credit

label

Reserve of cash flow hedges

IAS 1.78 e Common practice, IFRS 9.6.5.11 Disclosure

documentation

A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]

ifrs-full

ReserveOfCashFlowHedgesContinuingHedges

Monetary, instant, credit

label

Reserve of cash flow hedges, continuing hedges

IFRS 7.24B b (ii) Disclosure

documentation

A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]

ifrs-full

ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied

Monetary, instant, credit

label

Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied

IFRS 7.24B b (iii) Disclosure

documentation

A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges]

ifrs-full

ReserveOfCashFlowHedgesMember

Member

label

Reserve of cash flow hedges [member]

IAS 1.108 Example, IFRS 9.6.5.11 Disclosure

documentation

This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]

ifrs-full

ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

Monetary, instant, credit

label

Reserve of change in fair value of financial liability attributable to change in credit risk of liability

IAS 1.78 e Common practice

documentation

A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]

ifrs-full

ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember

Member

label

Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]

IAS 1.108 Example

documentation

This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]

ifrs-full

ReserveOfChangeInValueOfForeignCurrencyBasisSpreads

Monetary, instant, credit

label

Reserve of change in value of foreign currency basis spreads

IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure

documentation

A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.

ifrs-full

ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember

Member

label

Reserve of change in value of foreign currency basis spreads [member]

IAS 1.108 Example, IFRS 9.6.5.16 Disclosure

documentation

This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.

ifrs-full

ReserveOfChangeInValueOfForwardElementsOfForwardContracts

Monetary, instant, credit

label

Reserve of change in value of forward elements of forward contracts

IAS 1.78 e Common practice, IFRS 9.6.5.16 Disclosure

documentation

A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.

ifrs-full

ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember

Member

label

Reserve of change in value of forward elements of forward contracts [member]

IAS 1.108 Example, IFRS 9.6.5.16 Disclosure

documentation

This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.

ifrs-full

ReserveOfChangeInValueOfTimeValueOfOptions

Monetary, instant, credit

label

Reserve of change in value of time value of options

IAS 1.78 e Common practice, IFRS 9.6.5.15 Disclosure

documentation

A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.

ifrs-full

ReserveOfChangeInValueOfTimeValueOfOptionsMember

Member

label

Reserve of change in value of time value of options [member]

IAS 1.108 Example, IFRS 9.6.5.15 Disclosure

documentation

This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.

ifrs-full

ReserveOfEquityComponentOfConvertibleInstruments

Monetary, instant, credit

label

Reserve of equity component of convertible instruments

IAS 1.55 Common practice

documentation

A component of equity representing components of convertible instruments classified as equity.

ifrs-full

ReserveOfEquityComponentOfConvertibleInstrumentsMember

Member

label

Reserve of equity component of convertible instruments [member]

IAS 1.108 Common practice

documentation

This member stands for a component of equity representing components of convertible instruments classified as equity.

ifrs-full

ReserveOfExchangeDifferencesOnTranslation

Monetary, instant, credit

label

Reserve of exchange differences on translation

IAS 21.52 b Disclosure

documentation

A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]

ifrs-full

ReserveOfExchangeDifferencesOnTranslationContinuingHedges

Monetary, instant, credit

label

Reserve of exchange differences on translation, continuing hedges

IFRS 7.24B b (ii) Disclosure

documentation

A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]

ifrs-full

ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied

Monetary, instant, credit

label

Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied

IFRS 7.24B b (iii) Disclosure

documentation

A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]

ifrs-full

ReserveOfExchangeDifferencesOnTranslationMember

Member

label

Reserve of exchange differences on translation [member]

IAS 1.108 Example, IAS 21.52 b Disclosure

documentation

This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements recognised in other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss

Monetary, instant, credit

label

Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss

IAS 1.78 e Common practice

documentation

A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember

Member

label

Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]

IAS 1.108 Example

documentation

This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

ifrs-full

ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments

Monetary, instant, credit

label

Reserve of gains and losses from investments in equity instruments

IAS 1.78 e Common practice

documentation

A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.

ifrs-full

ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember

Member

label

Reserve of gains and losses from investments in equity instruments [member]

IAS 1.108 Example

documentation

This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.

ifrs-full

ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

Monetary, instant, credit

label

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income

IAS 1.78 e Common practice

documentation

A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember

Member

label

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]

IAS 1.108 Example

documentation

This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

ifrs-full

ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

Monetary, instant, credit

label

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

IFRS 17.116 Disclosure

periodEndLabel

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at end of period

periodStartLabel

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied at beginning of period

documentation

The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]

ifrs-full

ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments

Monetary, instant, credit

label

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments

IAS 1.78 e Common practice

documentation

A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.

ifrs-full

ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember

Member

label

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]

IAS 1.108 Example

documentation

This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.

ifrs-full

ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets

Monetary, instant, credit

label

Reserve of gains and losses on remeasuring available-for-sale financial assets

Expired 2023-01-01 IAS 1.78 e Common practice

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember

Member

label

Reserve of gains and losses on remeasuring available-for-sale financial assets [member]

Expired 2023-01-01 IAS 1.108 Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

Monetary, instant, credit

label

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

IAS 1.78 e Common practice

documentation

A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember

Member

label

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]

IAS 1.108 Example

documentation

This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

Monetary, instant, credit

label

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss

IAS 1.78 e Common practice

documentation

A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember

Member

label

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]

IAS 1.108 Example

documentation

This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

ifrs-full

ReserveOfRemeasurementsOfDefinedBenefitPlans

Monetary, instant, credit

label

Reserve of remeasurements of defined benefit plans

IAS 1.78 e Common practice

documentation

A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

ReserveOfRemeasurementsOfDefinedBenefitPlansMember

Member

label

Reserve of remeasurements of defined benefit plans [member]

IAS 1.108 Example

documentation

This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]

ifrs-full

ReserveOfSharebasedPayments

Monetary, instant, credit

label

Reserve of share-based payments

IAS 1.78 e Common practice

documentation

A component of equity resulting from share-based payments.

ifrs-full

ReserveOfSharebasedPaymentsMember

Member

label

Reserve of share-based payments [member]

IAS 1.108 Example

documentation

This member stands for a component of equity resulting from share-based payments.

ifrs-full

ReservesWithinEquityAxis

Axis

label

Reserves within equity [axis]

IAS 1.79 b Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ReservesWithinEquityDomain

Domain [default]

label

Reserves within equity [domain]

IAS 1.79 b Disclosure

documentation

This member stands for the standard value for the “Reserves within equity” axis if no other member is used.

ifrs-full

ResidualValueRiskMember

Member

label

Residual value risk [member]

IFRS 7.40 a Example, IFRS 7.IG32 Example

documentation

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Classes of financial instruments [domain]]

ifrs-full

RestatedMember

Member [default]

label

Currently stated [member]

IAS 1.106 b Disclosure, IAS 1.20 d Common practice, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure, IFRS 17.113 b Disclosure

documentation

This member stands for the information currently stated in the financial statements. It also represents the standard value for the “Retrospective application and retrospective restatement” and “Departure from requirement of IFRS” axes if no other member is used.

ifrs-full

RestrictedCashAndCashEquivalents

Monetary, instant, debit

label

Restricted cash and cash equivalents

IAS 1.55 Common practice

documentation

The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]

ifrs-full

RestrictedShareUnitsMember

Member

label

Restricted share units [member]

IAS 33.70 c Common practice

documentation

This member stands for restricted share units.

ifrs-full

RestrictionsOnAccessToAssetsInFunds

Text

label

Description of restrictions on access to assets in funds

IFRIC 5.11 Disclosure

documentation

The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.

ifrs-full

RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty

Monetary, instant

label

Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

IAS 40.75 g Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]

ifrs-full

RestructuringContingentLiabilityMember

Member

label

Restructuring contingent liability [member]

IAS 37.88 Example

documentation

This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

RestructuringProvision

Monetary, instant, credit

label

Restructuring provision

IAS 37.70 Example

totalLabel

Total restructuring provision

documentation

The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions]

ifrs-full

RestructuringProvisionAbstract

label

Restructuring provision [abstract]

ifrs-full

RestructuringProvisionMember

Member

label

Restructuring provision [member]

IAS 37.70 Example

documentation

This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Classes of other provisions [domain]]

ifrs-full

RetainedEarnings

Monetary, instant, credit

label

Retained earnings

IAS 1.78 e Example, IAS 1.IG6 Example

totalLabel

Total retained earnings

documentation

A component of equity representing the entity’s cumulative undistributed earnings or deficit.

ifrs-full

RetainedEarningsAbstract

label

Retained earnings [abstract]

ifrs-full

RetainedEarningsExcludingProfitLossForReportingPeriod

Monetary, instant, credit

label

Retained earnings, excluding profit (loss) for reporting period

IAS 1.78 e Common practice

documentation

A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period. [Refer: Retained earnings]

ifrs-full

RetainedEarningsExcludingProfitLossForReportingPeriodMember

Member

label

Retained earnings, excluding profit (loss) for reporting period [member]

IAS 1.108 Common practice

documentation

This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit, excluding profit or loss for the reporting period. [Refer: Retained earnings [member]]

ifrs-full

RetainedEarningsMember

Member

label

Retained earnings [member]

IAS 1.106 Disclosure, IAS 1.108 Example

documentation

This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.

ifrs-full

RetainedEarningsProfitLossForReportingPeriod

Monetary, instant, credit

label

Retained earnings, profit (loss) for reporting period

IAS 1.78 e Common practice

documentation

A component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings; Profit (loss)]

ifrs-full

RetainedEarningsProfitLossForReportingPeriodMember

Member

label

Retained earnings, profit (loss) for reporting period [member]

IAS 1.108 Common practice

documentation

This member stands for a component of equity representing the entity’s undistributed profit or loss for the reporting period. [Refer: Retained earnings [member]; Profit (loss)]

ifrs-full

RetentionPayables

Monetary, instant, credit

label

Retention payables

IAS 1.78 Common practice

documentation

The amount of payment that is withheld by the entity, pending the fulfilment of a condition.

ifrs-full

RetirementsIntangibleAssetsAndGoodwill

(Monetary), duration, credit

label

Retirements, intangible assets and goodwill

IAS 38.118 e Common practice

negatedLabel

Retirements, intangible assets and goodwill

documentation

The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]

ifrs-full

RetirementsIntangibleAssetsOtherThanGoodwill

(Monetary), duration, credit

label

Retirements, intangible assets other than goodwill

IAS 38.118 e Common practice

negatedLabel

Retirements, intangible assets other than goodwill

documentation

The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]

ifrs-full

RetirementsPropertyPlantAndEquipment

(Monetary), duration, credit

label

Retirements, property, plant and equipment

IAS 16.73 e Common practice

negatedLabel

Retirements, property, plant and equipment

documentation

The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]

ifrs-full

RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets

(Monetary), duration, credit

label

Retirements, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

negatedLabel

Retirements, property, plant and equipment including right-of-use assets

documentation

The decrease in property, plant and equipment including right-of-use assets resulting from retirements. [Refer: Property, plant and equipment including right-of-use assets]

ifrs-full

RetirementsRightofuseAssets

Monetary, duration, credit

label

Retirements, right-of-use assets

IAS 16.73 e Common practice

documentation

The decrease in right-of-use assets resulting from retirements. [Refer: Right-of-use assets]

ifrs-full

RetrospectiveApplicationAndRetrospectiveRestatementAxis

Axis

label

Retrospective application and retrospective restatement [axis]

IAS 1.106 b Disclosure, IAS 8.28 f (i) Disclosure, IAS 8.29 c (i) Disclosure, IAS 8.49 b (i) Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans

Monetary, duration, credit

label

Return on plan assets excluding interest income or expense, before tax, defined benefit plans

IAS 19.135 b Common practice

documentation

The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]

ifrs-full

ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans

Monetary, duration, credit

label

Return on plan assets excluding interest income or expense, net of tax, defined benefit plans

IAS 19.135 b Common practice

documentation

The amount of other comprehensive income, net of tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]

ifrs-full

ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset

(Monetary), duration, debit

label

Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense

IAS 19.141 c (i) Disclosure

negatedLabel

Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense

documentation

The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [domain]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]

ifrs-full

ReturnOnReimbursementRights

Monetary, duration, debit

label

Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense

IAS 19.141 c (i) Disclosure

documentation

The increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights related to defined benefit obligation, at fair value; Increase in reimbursement rights related to defined benefit obligation, resulting from interest income]

ifrs-full

RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill

Monetary, duration, debit

label

Revaluation increase (decrease), intangible assets other than goodwill

IAS 38.118 e (iii) Disclosure

documentation

The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]

ifrs-full

RevaluationIncreaseDecreasePropertyPlantAndEquipment

Monetary, duration, debit

label

Revaluation increase (decrease), property, plant and equipment

IAS 16.73 e (iv) Disclosure, IAS 16.77 f Disclosure

documentation

The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]

ifrs-full

RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration, debit

label

Revaluation increase (decrease), property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

documentation

The increase (decrease) in property, plant and equipment including right-of-use assets resulting from revaluations to fair value. [Refer: Property, plant and equipment including right-of-use assets; Revaluation surplus]

ifrs-full

RevaluationModelMember

Member

label

Revaluation model [member]

IAS 16.73 a Disclosure, IAS 38.122 c (iii) Disclosure

documentation

This member stands for the revaluation model. After recognition as an asset, an item of property, plant and equipment or intangible asset whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

ifrs-full

RevaluationOfIntangibleAssetsAbstract

label

Revaluation of intangible assets [abstract]

ifrs-full

RevaluationSurplus

Monetary, instant, credit

label

Revaluation surplus

IAS 16.39 Disclosure, IAS 38.85 Disclosure

documentation

A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

RevaluationSurplusMember

Member

label

Revaluation surplus [member]

IAS 1.108 Example, IAS 16.39 Disclosure, IFRS 1.IG10 Disclosure

documentation

This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]

ifrs-full

Revenue

Monetary, duration, credit

label

Revenue

IAS 1.102 Example, IAS 1.103 Example, IAS 1.82 a Disclosure, IFRS 12.B10 b Example, IFRS 12.B12 b (v) Disclosure, IFRS 5.33 b (i) Disclosure, IFRS 8.23 a Disclosure, IFRS 8.28 a Disclosure, IFRS 8.32 Disclosure, IFRS 8.33 a Disclosure, IFRS 8.34 Disclosure

totalLabel

Total revenue

documentation

The income arising in the course of an entity’s ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

ifrs-full

RevenueAbstract

label

Revenue [abstract]

ifrs-full

RevenueAndOperatingIncome

Monetary, duration, credit

label

Revenue and other operating income

IAS 1.85 Common practice

documentation

The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue]

ifrs-full

RevenueFromConstructionContracts

Monetary, duration, credit

label

Revenue from construction contracts

IAS 1.112 c Common practice

documentation

The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]

ifrs-full

RevenueFromContractsWithCustomers

Monetary, duration, credit

label

Revenue from contracts with customers

IFRS 15.113 a Disclosure, IFRS 15.114 Disclosure

documentation

The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.

ifrs-full

RevenueFromDividends

Monetary, duration, credit

label

Dividend income

IAS 1.112 c Common practice

documentation

The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

ifrs-full

RevenueFromGovernmentGrants

Monetary, duration, credit

label

Income from government grants

IAS 20.39 b Common practice

documentation

The amount of income recognised in relation to government grants. [Refer: Government grants]

ifrs-full

RevenueFromHotelOperations

Monetary, duration, credit

label

Revenue from hotel operations

IAS 1.112 c Common practice

documentation

The amount of revenue arising from hotel operations. [Refer: Revenue]

ifrs-full

RevenueFromInterest

Monetary, duration, credit

label

Interest income

IAS 1.112 c Common practice, IFRS 12.B13 e Disclosure, IFRS 8.23 c Disclosure, IFRS 8.28 e Disclosure

documentation

The amount of income arising from interest.

ifrs-full

RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods

Monetary, duration, credit

label

Revenue from performance obligations satisfied or partially satisfied in previous periods

IFRS 15.116 c Disclosure

documentation

The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [domain]; Revenue from contracts with customers]

ifrs-full

RevenueFromRenderingOfAdvertisingServices

Monetary, duration, credit

label

Revenue from rendering of advertising services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfCargoAndMailTransportServices

Monetary, duration, credit

label

Revenue from rendering of cargo and mail transport services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfDataServices

Monetary, duration, credit

label

Revenue from rendering of data services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of data services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfGamingServices

Monetary, duration, credit

label

Revenue from rendering of gaming services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInformationTechnologyConsultingServices

Monetary, duration, credit

label

Revenue from rendering of information technology consulting services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices

Monetary, duration, credit

label

Revenue from rendering of information technology maintenance and support services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInformationTechnologyServices

Monetary, duration, credit

label

Revenue from rendering of information technology services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInterconnectionServices

Monetary, duration, credit

label

Revenue from rendering of interconnection services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInternetAndDataServices

Monetary, duration, credit

label

Revenue from rendering of internet and data services

IAS 1.112 c Common practice

totalLabel

Total revenue from rendering of internet and data services

documentation

The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfInternetAndDataServicesAbstract

label

Revenue from rendering of internet and data services [abstract]

ifrs-full

RevenueFromRenderingOfInternetServices

Monetary, duration, credit

label

Revenue from rendering of internet services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of internet services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfLandLineTelephoneServices

Monetary, duration, credit

label

Revenue from rendering of land line telephone services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfMobileTelephoneServices

Monetary, duration, credit

label

Revenue from rendering of mobile telephone services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfOtherTelecommunicationServices

Monetary, duration, credit

label

Revenue from rendering of other telecommunication services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfPassengerTransportServices

Monetary, duration, credit

label

Revenue from rendering of passenger transport services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfPrintingServices

Monetary, duration, credit

label

Revenue from rendering of printing services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of printing services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfServices

Monetary, duration, credit

label

Revenue from rendering of services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfServicesRelatedPartyTransactions

Monetary, duration, credit

label

Revenue from rendering of services, related party transactions

IAS 24.21 c Example

documentation

The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Total for all related parties [member]]

ifrs-full

RevenueFromRenderingOfTelecommunicationServices

Monetary, duration, credit

label

Revenue from rendering of telecommunication services

IAS 1.112 c Common practice

totalLabel

Total revenue from rendering of telecommunication services

documentation

The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfTelecommunicationServicesAbstract

label

Revenue from rendering of telecommunication services [abstract]

ifrs-full

RevenueFromRenderingOfTelephoneServices

Monetary, duration, credit

label

Revenue from rendering of telephone services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]

ifrs-full

RevenueFromRenderingOfTransportServices

Monetary, duration, credit

label

Revenue from rendering of transport services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the rendering of transport services. [Refer: Revenue]

ifrs-full

RevenueFromRoomOccupancyServices

Monetary, duration, credit

label

Revenue from room occupancy services

IAS 1.112 c Common practice

documentation

The amount of revenue arising from room occupancy services. [Refer: Revenue]

ifrs-full

RevenueFromRoyalties

Monetary, duration, credit

label

Royalty income

IAS 1.112 c Common practice

documentation

The amount of income arising from royalties.

ifrs-full

RevenueFromSaleOfAgriculturalProduce

Monetary, duration, credit

label

Revenue from sale of agricultural produce

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfAlcoholAndAlcoholicDrinks

Monetary, duration, credit

label

Revenue from sale of alcohol and alcoholic drinks

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfBooks

Monetary, duration, credit

label

Revenue from sale of books

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of books. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfCopper

Monetary, duration, credit

label

Revenue from sale of copper

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of copper. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfCrudeOil

Monetary, duration, credit

label

Revenue from sale of crude oil

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]

ifrs-full

RevenueFromSaleOfElectricity

Monetary, duration, credit

label

Revenue from sale of electricity

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of electricity. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfFoodAndBeverage

Monetary, duration, credit

label

Revenue from sale of food and beverage

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfGold

Monetary, duration, credit

label

Revenue from sale of gold

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of gold. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfGoods

Monetary, duration, credit

label

Revenue from sale of goods

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of goods. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfGoodsRelatedPartyTransactions

Monetary, duration, credit

label

Revenue from sale of goods, related party transactions

IAS 24.21 a Example

documentation

The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Total for all related parties [member]]

ifrs-full

RevenueFromSaleOfNaturalGas

Monetary, duration, credit

label

Revenue from sale of natural gas

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]

ifrs-full

RevenueFromSaleOfOilAndGasProducts

Monetary, duration, credit

label

Revenue from sale of oil and gas products

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfPetroleumAndPetrochemicalProducts

Monetary, duration, credit

label

Revenue from sale of petroleum and petrochemical products

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]

ifrs-full

RevenueFromSaleOfPublications

Monetary, duration, credit

label

Revenue from sale of publications

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of publications. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfSilver

Monetary, duration, credit

label

Revenue from sale of silver

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of silver. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfSugar

Monetary, duration, credit

label

Revenue from sale of sugar

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of sugar. [Refer: Revenue]

ifrs-full

RevenueFromSaleOfTelecommunicationEquipment

Monetary, duration, credit

label

Revenue from sale of telecommunication equipment

IAS 1.112 c Common practice

documentation

The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]

ifrs-full

RevenueMultipleMeasurementInputMember

Member

label

Revenue multiple, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

This member stands for a revenue multiple used as a measurement input.

ifrs-full

RevenueOfAcquiree

Monetary, duration, credit

label

Revenue of acquiree since acquisition date

IFRS 3.B64 q (i) Disclosure

documentation

The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]

ifrs-full

RevenueOfCombinedEntity

Monetary, duration, credit

label

Revenue of combined entity as if combination occurred at beginning of period

IFRS 3.B64 q (ii) Disclosure

documentation

The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Total for all business combinations [member]; Revenue]

ifrs-full

RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset

Monetary, duration, credit

label

Revenue recognised on exchanging construction services for financial asset

SIC 29.6A Disclosure

documentation

The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers]

ifrs-full

RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset

Monetary, duration, credit

label

Revenue recognised on exchanging construction services for intangible asset

SIC 29.6A Disclosure

documentation

The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [domain]; Revenue from contracts with customers]

ifrs-full

RevenuesFromExternalCustomersForEachProductAndServiceOrEachGroupOfSimilarProductsAndServicesAreNotReported

True/False

label

Revenues from external customers for each product and service, or each group of similar products and services, are not reported

IFRS 8.32 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the revenues from external customers for each product and service, or each group of similar products and services, are not reported because necessary information is not available and the cost to develop it would be excessive.

ifrs-full

RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod

Monetary, duration, credit

label

Revenue that was included in contract liability balance at beginning of period

IFRS 15.116 b Disclosure

documentation

The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]

ifrs-full

ReversalAllowanceAccountForCreditLossesOfFinancialAssets

(Monetary), duration

label

Reversal, allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Common practice

negatedLabel

Reversal, allowance account for credit losses of financial assets

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]

ifrs-full

ReversalOfImpairmentLoss

Monetary, duration, credit

label

Reversal of impairment loss

IAS 36.130 b Disclosure, IAS 36.130 d (ii) Disclosure

documentation

The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome

Monetary, duration, credit

label

Reversal of impairment loss recognised in other comprehensive income

IAS 36.126 d Disclosure, IAS 36.129 b Disclosure

documentation

The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill

Monetary, duration

label

Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill

IAS 38.118 e (iii) Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

Monetary, duration

label

Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment

IAS 16.73 e (iv) Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment]

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration

label

Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment including right-of-use assets]

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets

Monetary, duration

label

Reversal of impairment loss recognised in other comprehensive income, right-of-use assets

IAS 16.73 e Common practice

documentation

The amount of reversal of impairment loss recognised in other comprehensive income for right-of-use assets. [Refer: Reversal of impairment loss recognised in other comprehensive income; Right-of-use assets]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLoss

Monetary, duration, credit

label

Reversal of impairment loss recognised in profit or loss

IAS 36.126 b Disclosure, IAS 36.129 b Disclosure

documentation

The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets

Monetary, duration

label

Reversal of impairment loss recognised in profit or loss, biological assets

IAS 41.55 b Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

Monetary, duration

label

Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill

IAS 38.118 e (v) Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty

Monetary, duration

label

Reversal of impairment loss recognised in profit or loss, investment property

IAS 40.76 g Disclosure, IAS 40.79 d (v) Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

(Monetary), duration

label

Reversal of impairment loss recognised in profit or loss, loans and advances

IAS 1.85 Common practice

negatedLabel

Reversal of impairment loss recognised in profit or loss, loans and advances

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

(Monetary), duration

label

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

IAS 16.73 e (vi) Disclosure, IAS 1.98 a Disclosure

negatedLabel

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets

Monetary, duration

label

Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets

IAS 16.73 e Common practice

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment including right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment including right-of-use assets]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets

Monetary, duration

label

Reversal of impairment loss recognised in profit or loss, right-of-use assets

IAS 16.73 e Common practice

documentation

The amount of reversal of impairment loss recognised in profit or loss for right-of-use assets. [Refer: Reversal of impairment loss recognised in profit or loss; Right-of-use assets]

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables

(Monetary), duration, credit

label

Reversal of impairment loss recognised in profit or loss, trade receivables

IAS 1.112 c Common practice

negatedLabel

Reversal of impairment loss recognised in profit or loss, trade receivables

documentation

The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]

ifrs-full

ReversalOfInventoryWritedown

(Monetary), duration

label

Reversal of inventory write-down

IAS 1.98 a Disclosure, IAS 2.36 f Disclosure

negatedLabel

Reversal of inventory write-down

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]

ifrs-full

ReversalOfProvisionsForCostOfRestructuring

Monetary, duration, credit

label

Reversal of provisions for cost of restructuring

IAS 1.98 b Disclosure

documentation

The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]

ifrs-full

ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

(Monetary), duration, debit

label

Reversed unsettled liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

negatedLabel

Reversed unsettled liabilities, contingent liabilities recognised in business combination

documentation

The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Total for all business combinations [member]]

ifrs-full

ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

Monetary, instant, debit

label

Reverse repurchase agreements and cash collateral on securities borrowed

IAS 1.55 Common practice

documentation

The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]

ifrs-full

RightofuseAssetFairValueUsedAsDeemedCost

Monetary, instant, debit

label

Right-of-use asset fair value used as deemed cost

IFRS 1.30 Disclosure

documentation

The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]

ifrs-full

RightofuseAssets

Monetary, instant, debit

label

Right-of-use assets

IFRS 16.47 a Disclosure, IFRS 16.53 j Disclosure

periodEndLabel

Right-of-use assets at end of period

periodStartLabel

Right-of-use assets at beginning of period

documentation

The amount of assets that represent a lessee’s right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.

ifrs-full

RightofuseAssetsIncreaseDecreaseInRevaluationSurplus

Monetary, duration, credit

label

Right-of-use assets, increase (decrease) in revaluation surplus

IFRS 16.57 Disclosure

documentation

The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]

ifrs-full

RightofuseAssetsMember

Member

label

Right-of-use assets [member]

IFRS 16.33 Disclosure

documentation

This member stands for right-of-use assets. [Refer: Right-of-use assets]

ifrs-full

RightofuseAssetsRevaluationSurplus

Monetary, instant, credit

label

Right-of-use assets, revaluation surplus

IFRS 16.57 Disclosure

documentation

The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]

ifrs-full

RightofuseAssetsRevaluedAssetsAtCost

Monetary, instant, debit

label

Right-of-use assets, revalued assets, at cost

IFRS 16.57 Disclosure

documentation

The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]

ifrs-full

RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital

Text

label

Rights, preferences and restrictions attaching to class of share capital

IAS 1.79 a (v) Disclosure

documentation

The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Classes of share capital [domain]]

ifrs-full

RiskAdjustmentForNonfinancialRiskMember

Member

label

Risk adjustment for non-financial risk [member]

IFRS 17.100 c (ii) Disclosure, IFRS 17.101 b Disclosure, IFRS 17.107 c Disclosure

documentation

This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.

ifrs-full

RiskDiversificationEffectMember

Member

label

Risk diversification effect [member]

IFRS 7.32 Common practice

documentation

This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

RiskExposureAssociatedWithInstrumentsSharingCharacteristic

Monetary, instant

label

Risk exposure associated with instruments sharing characteristic

IFRS 7.B8 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Classes of financial instruments [domain]]

ifrs-full

RiskExposuresAxis

Axis

label

Risk variables [axis]

IFRS 17.128 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

RiskExposuresDomain

Domain [default]

label

Risk variables [domain]

IFRS 17.128 a Disclosure

documentation

This member stands for the risk variables. It also represents the standard value for the “Risk variables” axis if no other member is used.

ifrs-full

RoyaltyExpense

Monetary, duration, debit

label

Royalty expense

IAS 1.85 Common practice

documentation

The amount of expense arising from royalties.

ifrs-full

SaleOrIssueOfTreasuryShares

Monetary, duration, credit

label

Sale or issue of treasury shares

IAS 1.106 d Common practice

documentation

The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]

ifrs-full

SalesAndMarketingExpense

Monetary, duration, debit

label

Sales and marketing expense

IAS 1.85 Common practice

documentation

The amount of expense relating to the marketing and selling of goods or services.

ifrs-full

SalesChannelsAxis

Axis

label

Sales channels [axis]

IFRS 15.B89 g Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

SalesChannelsDomain

Domain [default]

label

Sales channels [domain]

IFRS 15.B89 g Example

documentation

This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used.

ifrs-full

SalesFairValueMeasurementAssets

(Monetary), duration, credit

label

Sales, fair value measurement, assets

IFRS 13.93 e (iii) Disclosure

negatedLabel

Sales, fair value measurement, assets

documentation

The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]

ifrs-full

SalesFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration, debit

label

Sales, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (iii) Disclosure

negatedLabel

Sales, fair value measurement, entity’s own equity instruments

documentation

The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

SalesFairValueMeasurementLiabilities

(Monetary), duration, debit

label

Sales, fair value measurement, liabilities

IFRS 13.93 e (iii) Disclosure

negatedLabel

Sales, fair value measurement, liabilities

documentation

The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]

ifrs-full

SalesOfPropertyAndOtherAssetsRelatedPartyTransactions

Monetary, duration, credit

label

Sales of property and other assets, related party transactions

IAS 24.21 b Example

documentation

The amount of property and other assets sold by the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

SameAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements

True/False

label

Same accounting policies and methods of computation followed in interim financial statements

IAS 34.16A a Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements.

ifrs-full

SecuredBankLoansReceived

Monetary, instant, credit

label

Secured bank loans received

IAS 1.112 c Common practice

documentation

The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]

ifrs-full

SecuritiesLendingMember

Member

label

Securities lending [member]

IFRS 7.B33 Example, IFRS 7.IG40B Example

documentation

This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.

ifrs-full

SecuritisationsMember

Member

label

Securitisations [member]

IFRS 7.B33 Example

documentation

This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets.

ifrs-full

SecuritisationVehiclesMember

Member

label

Securitisation vehicles [member]

IFRS 12.B23 a Example

documentation

This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.

ifrs-full

SegmentConsolidationItemsAxis

Axis

label

Segment consolidation items [axis]

IFRS 8.23 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

SegmentConsolidationItemsDomain

Domain [default]

label

Segment consolidation items [domain]

IFRS 8.28 Disclosure

documentation

This member stands for the standard value for the “Segment consolidation items” axis if no other member is used.

ifrs-full

SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented

Text

label

Description of segment in which non-current asset or disposal group held for sale is presented

IFRS 5.41 d Disclosure

documentation

The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

ifrs-full

SegmentsAxis

Axis

label

Segments [axis]

IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.23 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

SegmentsDomain

Domain [default]

label

Segments [domain]

IAS 19.138 d Example, IAS 36.130 d (ii) Disclosure, IFRS 15.115 Disclosure, IFRS 17.96 c Example, IFRS 8.28 Disclosure

documentation

This member stands for all segments of an entity. It also represents the standard value for the “Segments” axis if no other member is used.

ifrs-full

SellingExpense

Monetary, duration, debit

label

Selling expense

IAS 1.112 c Common practice

documentation

The amount of expense relating to selling activities of the entity.

ifrs-full

SellingGeneralAndAdministrativeExpense

Monetary, duration, debit

label

Selling, general and administrative expense

IAS 1.85 Common practice

totalLabel

Total selling, general and administrative expense

documentation

The amount of expense relating to selling, general and administrative activities of the entity.

ifrs-full

SellingGeneralAndAdministrativeExpenseAbstract

label

Selling, general and administrative expense [abstract]

ifrs-full

SellingGeneralAndAdministrativeExpenseMember

Member

label

Selling, general and administrative expense [member]

IAS 1.104 Common practice, IAS 1.112 c Common practice

documentation

This member stands for the amount of expense relating to selling, general and administrative activities of the entity. This member is used to attribute an expense by nature to a functional line item in the statement of profit or loss.

ifrs-full

SellingProfitLossOnFinanceLeases

Monetary, duration, credit

label

Selling profit (loss) on finance leases

IFRS 16.90 a (i) Disclosure

documentation

The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

SensitivityAnalysisForEachTypeOfMarketRisk

Text block

label

Sensitivity analysis for types of market risk [text block]

IFRS 7.40 a Disclosure

documentation

The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]

ifrs-full

SeparateManagementEntitiesAxis

Axis

label

Separate management entities [axis]

IAS 24.18A Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

SeparateManagementEntitiesDomain

Domain [default]

label

Separate management entities [domain]

IAS 24.18A Disclosure

documentation

This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the “Separate management entities” axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]

ifrs-full

SeparateMember

Member

label

Separate [member]

IAS 1.51 b Disclosure, IAS 27.16 a Disclosure, IAS 27.17 a Disclosure, IAS 27.4 Disclosure

documentation

This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.

ifrs-full

ServiceConcessionArrangementsAxis

Axis

label

Service concession arrangements [axis]

SIC 29.6 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ServiceConcessionArrangementsDomain

Domain [default]

label

Service concession arrangements [domain]

SIC 29.6 Disclosure

documentation

This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the “Service concession arrangements” axis if no other member is used. [Refer: Government [member]]

ifrs-full

ServiceConcessionRightsMember

Member

label

Service concession rights [member]

IAS 38.119 Common practice

documentation

This member stands for service concession rights. [Refer: Service concession arrangements [domain]]

ifrs-full

ServicesExpense

Monetary, duration, debit

label

Services expense

IAS 1.85 Common practice

documentation

The amount of expense arising from services.

ifrs-full

ServicesReceivedRelatedPartyTransactions

Monetary, duration, debit

label

Services received, related party transactions

IAS 24.21 c Example

documentation

The amount of services received in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

(Monetary), duration, debit

label

Settled liabilities, contingent liabilities recognised in business combination

IFRS 3.B67 c Disclosure

negatedLabel

Settled liabilities, contingent liabilities recognised in business combination

documentation

The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]

ifrs-full

SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions

Monetary, duration

label

Settlement of liabilities by entity on behalf of related party, related party transactions

IAS 24.21 j Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions

Monetary, duration

label

Settlement of liabilities on behalf of entity by related party, related party transactions

IAS 24.21 j Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

SettlementsFairValueMeasurementAssets

(Monetary), duration, credit

label

Settlements, fair value measurement, assets

IFRS 13.93 e (iii) Disclosure

negatedLabel

Settlements, fair value measurement, assets

documentation

The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]

ifrs-full

SettlementsFairValueMeasurementEntitysOwnEquityInstruments

(Monetary), duration, debit

label

Settlements, fair value measurement, entity’s own equity instruments

IFRS 13.93 e (iii) Disclosure

negatedLabel

Settlements, fair value measurement, entity’s own equity instruments

documentation

The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Classes of entity’s own equity instruments [domain]]

ifrs-full

SettlementsFairValueMeasurementLiabilities

(Monetary), duration, debit

label

Settlements, fair value measurement, liabilities

IFRS 13.93 e (iii) Disclosure

negatedLabel

Settlements, fair value measurement, liabilities

documentation

The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]

ifrs-full

SetupCostsMember

Member

label

Setup costs [member]

IFRS 15.128 a Example

documentation

This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

ifrs-full

SevenYearsBeforeReportingYearMember

Member

label

Seven years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended seven years before the end of the reporting year.

ifrs-full

ShareIssueRelatedCost

Monetary, duration, debit

label

Share issue related cost

IAS 1.106 d Common practice

documentation

The amount of cost related to the issuance of shares.

ifrs-full

ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers

Monetary, instant, credit

label

Share of contingent liabilities of joint ventures incurred jointly with other investors

IFRS 12.23 b Disclosure

documentation

The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Classes of contingent liabilities [domain]; Total for all joint ventures [member]]

ifrs-full

ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors

Monetary, instant, credit

label

Share of contingent liabilities of associates incurred jointly with other investors

IFRS 12.23 b Disclosure

documentation

The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]

ifrs-full

ShareOfContingentLiabilitiesOfAssociatesMember

Member

label

Share of contingent liabilities of associates [member]

IAS 37.88 Example

documentation

This member stands for share of contingent liabilities of associates. [Refer: Total for all associates [member]; Classes of contingent liabilities [domain]]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

Monetary, duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

IAS 1.91 a Disclosure, IFRS 12.B16 c Disclosure

totalLabel

Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

documentation

The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax

Monetary, duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

IAS 1.91 b Disclosure

totalLabel

Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

documentation

The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Other comprehensive income]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax

IAS 1.82A Disclosure

documentation

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax

IAS 1.82A Disclosure

documentation

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax

Monetary, duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax

IAS 1.82A Disclosure

documentation

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax

Monetary, duration, credit

label

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax

IAS 1.82A Disclosure

documentation

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.

ifrs-full

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

Monetary, duration, credit

label

Share of profit (loss) of associates accounted for using equity method

IAS 1.85 Common practice

documentation

The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Profit (loss)]

ifrs-full

ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

Monetary, duration, credit

label

Share of profit (loss) of associates and joint ventures accounted for using equity method

IAS 1.82 c Disclosure, IFRS 8.23 g Disclosure, IFRS 8.28 e Disclosure

totalLabel

Total share of profit (loss) of associates and joint ventures accounted for using equity method

documentation

The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]

ifrs-full

ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract

label

Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]

ifrs-full

ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

Monetary, duration, credit

label

Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method

IFRS 12.B16 a Disclosure

documentation

The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Continuing operations, unless line item indicates otherwise [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from continuing operations]

ifrs-full

ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

Monetary, duration, credit

label

Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method

IFRS 12.B16 b Disclosure

documentation

The entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss) from discontinued operations]

ifrs-full

ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod

Monetary, duration, credit

label

Share of profit (loss) of joint ventures accounted for using equity method

IAS 1.85 Common practice

documentation

The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)]

ifrs-full

ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

Monetary, duration, credit

label

Share of total comprehensive income of associates and joint ventures accounted for using equity method

IFRS 12.B16 d Disclosure

documentation

The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Total for all joint ventures [member]; Investments accounted for using equity method]

ifrs-full

ShareOptionsMember

Member

label

Share options [member]

IAS 33.70 c Common practice

documentation

This member stands for share options.

ifrs-full

SharePremium

Monetary, instant, credit

label

Share premium

IAS 1.78 e Example

documentation

The amount received or receivable from the issuance of the entity’s shares in excess of nominal value.

ifrs-full

SharePremiumMember

Member

label

Share premium [member]

IAS 1.106 Disclosure

documentation

This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value.

ifrs-full

SharesHaveNoParValue

True/False

label

Shares have no par value

IAS 1.79 a (iii) Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the shares have no par value.

ifrs-full

SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates

Shares

label

Number of shares in entity held by entity or by its subsidiaries or associates

IAS 1.79 a (vi) Disclosure

documentation

The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Total for all associates [member]; Total for all subsidiaries [member]]

ifrs-full

SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

Shares

label

Number of shares reserved for issue under options and contracts for sale of shares

IAS 1.79 a (vii) Disclosure

documentation

The number of shares reserved for issue under options and contracts for the sale of shares.

ifrs-full

Ships

Monetary, instant, debit

label

Ships

IAS 16.37 d Example

documentation

The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment]

ifrs-full

ShipsMember

Member

label

Ships [member]

IAS 16.37 d Example

documentation

This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment]

ifrs-full

ShorttermBorrowings

Monetary, instant, credit

label

Current borrowings

IAS 1.55 Common practice

documentation

The amount of current borrowings. [Refer: Borrowings]

ifrs-full

ShorttermBorrowingsMember

Member

label

Short-term borrowings [member]

IAS 7 – C Reconciliation of liabilities arising from financing activities Example, IAS 7.44C Example

documentation

This member stands for short-term borrowings. [Refer: Borrowings]

ifrs-full

ShorttermContractsMember

Member

label

Short-term contracts [member]

IFRS 15.B89 e Example

documentation

This member stands for short-term contracts with customers.

ifrs-full

ShorttermDepositsClassifiedAsCashEquivalents

Monetary, instant, debit

label

Short-term deposits, classified as cash equivalents

IAS 7.45 Common practice

documentation

A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]

ifrs-full

ShorttermDepositsNotClassifiedAsCashEquivalents

Monetary, instant, debit

label

Short-term deposits, not classified as cash equivalents

IAS 1.55 Common practice

documentation

The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]

ifrs-full

ShorttermEmployeeBenefitsAccruals

Monetary, instant, credit

label

Short-term employee benefits accruals

IAS 1.78 Common practice

documentation

The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]

ifrs-full

ShorttermEmployeeBenefitsExpense

Monetary, duration, debit

label

Short-term employee benefits expense

IAS 1.112 c Common practice

totalLabel

Total short-term employee benefits expense

documentation

The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services.

ifrs-full

ShorttermEmployeeBenefitsExpenseAbstract

label

Short-term employee benefits expense [abstract]

ifrs-full

ShorttermInvestmentsClassifiedAsCashEquivalents

Monetary, instant, debit

label

Short-term investments, classified as cash equivalents

IAS 7.45 Common practice

documentation

A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]

ifrs-full

ShorttermLegalProceedingsProvision

Monetary, instant, credit

label

Current legal proceedings provision

IAS 37 – Example 10 A court case Example, IAS 37.87 Example

documentation

The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]

ifrs-full

ShorttermMiscellaneousOtherProvisions

Monetary, instant, credit

label

Current miscellaneous other provisions

IAS 1.78 d Common practice

documentation

The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]

ifrs-full

ShorttermOnerousContractsProvision

Monetary, instant, credit

label

Current onerous contracts provision

IAS 37.66 Example

documentation

The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]

ifrs-full

ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts

Monetary, instant, credit

label

Current provision for decommissioning, restoration and rehabilitation costs

IAS 37 – D Examples: disclosures Example, IAS 37.87 Example

documentation

The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

ifrs-full

ShorttermRestructuringProvision

Monetary, instant, credit

label

Current restructuring provision

IAS 37.70 Example

documentation

The amount of current provision for restructuring. [Refer: Restructuring provision]

ifrs-full

ShorttermWarrantyProvision

Monetary, instant, credit

label

Current warranty provision

IAS 37 – Example 1 Warranties Example, IAS 37.87 Example

documentation

The amount of current provision for warranties. [Refer: Warranty provision]

ifrs-full

SignificantInfluenceMember

Member

label

Significant influence [member]

IAS 24.26 a Disclosure

documentation

This member stands for significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies.

ifrs-full

SignificantInterestRateBenchmarksSubjectToInterestRateBenchmarkReformMember

Member

label

Significant interest rate benchmarks subject to interest rate benchmark reform [member]

IFRS 7.24J b Disclosure

documentation

This member stands for all significant interest rate benchmarks that are subject to interest rate benchmark reform.

ifrs-full

SignificantInvestmentsInAssociatesAxis

Axis

label

Associates [axis]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

SignificantInvestmentsInAssociatesDomain

Domain [default]

label

Associates [domain]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 d Disclosure

documentation

This member stands for the standard value for the “Associates” axis if no other member is used.

ifrs-full

SignificantInvestmentsInSubsidiariesAxis

Axis

label

Subsidiaries [axis]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

SignificantInvestmentsInSubsidiariesDomain

Domain [default]

label

Subsidiaries [domain]

IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure

documentation

This member stands for the standard value for the “Subsidiaries” axis if no other member is used.

ifrs-full

SignificantUnobservableInputAssets

Decimal, instant

label

Significant unobservable input, assets

IFRS 13.93 d Disclosure

documentation

The value of significant unobservable input used in the measurement of the fair value of assets.

ifrs-full

SignificantUnobservableInputEntitysOwnEquityInstruments

Decimal, instant

label

Significant unobservable input, entity’s own equity instruments

IFRS 13.93 d Disclosure

documentation

The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments.

ifrs-full

SignificantUnobservableInputLiabilities

Decimal, instant

label

Significant unobservable input, liabilities

IFRS 13.93 d Disclosure

documentation

The value of significant unobservable input used in the measurement of the fair value of liabilities.

ifrs-full

SixYearsBeforeReportingYearMember

Member

label

Six years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended six years before the end of the reporting year.

ifrs-full

SocialSecurityContributions

Monetary, duration, debit

label

Social security contributions

IAS 19.9 Common practice

documentation

A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]

ifrs-full

SpareParts

Monetary, instant, debit

label

Current spare parts

IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]

ifrs-full

SpecificIdentificationMethodMember

Member

label

Specific identification method [member]

IAS 2.36 a Disclosure

documentation

This member stands for the specific identification method of inventory measurement.

ifrs-full

StateDefinedBenefitPlansMember

Member

label

State defined benefit plans [member]

IAS 19.45 Disclosure

documentation

This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [domain]]

ifrs-full

StatementOfCashFlowsAbstract

label

Statement of cash flows [abstract]

ifrs-full

StatementOfChangesInEquityAbstract

label

Statement of changes in equity [abstract]

ifrs-full

StatementOfChangesInEquityLineItems

Line items

label

Statement of changes in equity [line items]

documentation

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

ifrs-full

StatementOfChangesInEquityTable

Table

label

Statement of changes in equity [table]

IAS 1.106 Disclosure

documentation

Schedule disclosing information related to changes in equity.

ifrs-full

StatementOfChangesInNetAssetsAvailableForBenefitsAbstract

label

Statement of changes in net assets available for benefits [abstract]

ifrs-full

StatementOfComprehensiveIncomeAbstract

label

Statement of comprehensive income [abstract]

ifrs-full

StatementOfFinancialPositionAbstract

label

Statement of financial position [abstract]

ifrs-full

StatementOfIFRSCompliance

Text block

label

Statement of IFRS compliance [text block]

IAS 1.16 Disclosure

documentation

An explicit and unreserved statement of compliance with all the requirements of IFRSs.

ifrs-full

StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract

label

Statement of profit or loss and other comprehensive income [abstract]

ifrs-full

StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9

Text

label

Statement that comparative information does not comply with IFRS 7 and IFRS 9

IFRS 1.E2 b Disclosure

documentation

The statement that comparative information does not comply with IFRS 7 and IFRS 9.

ifrs-full

StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts

Text

label

Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts

IFRS 17.126 Disclosure

documentation

The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [domain]]

ifrs-full

StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17

Text

label

Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17

IFRS 17.C28 Disclosure

documentation

The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.

ifrs-full

StatementThatEntityHasAppliedExceptionToDeferredTaxAccountingRelatedToPillarTwoIncomeTaxes

Text

label

Statement that entity has applied exception to deferred tax accounting related to Pillar Two income taxes

IAS 12.88A Disclosure

documentation

The statement that the entity has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.

ifrs-full

StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16

Text

label

Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16

IFRS 16.C4 Disclosure

documentation

The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16.

ifrs-full

StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation

Text

label

Statement that investment entity is required to apply exception from consolidation

IFRS 12.19A Disclosure

documentation

The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]

ifrs-full

StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements

Text

label

Statement that investment entity prepares separate financial statements as its only financial statements

IAS 27.16A Disclosure

documentation

The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]

ifrs-full

StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption

Text

label

Statement that lessee accounts for leases of low-value assets using recognition exemption

IFRS 16.60 Disclosure

documentation

The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.

ifrs-full

StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption

Text

label

Statement that lessee accounts for short-term leases using recognition exemption

IFRS 16.60 Disclosure

documentation

The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

ifrs-full

StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16

Text

label

Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of COVID-19 pandemic that meet conditions in paragraph 46B of IFRS 16

IFRS 16.60A a Disclosure

documentation

The statement that the lessee has applied the practical expedient in paragraph 46A of IFRS 16 to all the rent concessions occurring as direct consequence of COVID-19 pandemic that meet the conditions in paragraph 46B of IFRS 16.

ifrs-full

StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17

Text

label

Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17

IFRS 16.C13 Disclosure

documentation

The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.

ifrs-full

StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed

Text

label

Statement that practical expedient about existence of significant financing component has been used

IFRS 15.129 Disclosure

documentation

The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.

ifrs-full

StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed

Text

label

Statement that practical expedient about incremental costs of obtaining contract has been used

IFRS 15.129 Disclosure

documentation

The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.

ifrs-full

StatementThatRateRegulatorIsRelatedParty

Text

label

Statement that rate regulator is related party

IFRS 14.30 b Disclosure

documentation

The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Total for all related parties [member]]

ifrs-full

StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

Text

label

Statement that regulatory deferral account balance is no longer fully recoverable or reversible

IFRS 14.36 Disclosure

documentation

The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [domain]]

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets

Text

label

Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets

IFRS 13.93 c Common practice

documentation

The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

Text

label

Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 c Common practice

documentation

The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year.

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities

Text

label

Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities

IFRS 13.93 c Common practice

documentation

The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets

Text

label

Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets

IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice

documentation

The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

Text

label

Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice

documentation

The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year.

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities

Text

label

Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities

IFRS 13.93 c Common practice, IFRS 13.93 e (iv) Common practice

documentation

The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.

ifrs-full

StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis

Text

label

Statement that unadjusted comparative information has been prepared on different basis

IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure

documentation

The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.

ifrs-full

StatutoryReserve

Monetary, instant, credit

label

Statutory reserve

IAS 1.55 Common practice

documentation

A component of equity representing reserves created based on legal requirements.

ifrs-full

StatutoryReserveMember

Member

label

Statutory reserve [member]

IAS 1.108 Common practice

documentation

This member stands for a component of equity representing reserves created based on legal requirements.

ifrs-full

StraightlineMethodMember

Member

label

Straight-line method [member]

IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure

documentation

This member stands for the straight-line method of depreciation or amortisation.

ifrs-full

StructuredDebtAmountContributedToFairValueOfPlanAssets

Monetary, instant, debit

label

Structured debt, amount contributed to fair value of plan assets

IAS 19.142 h Example

documentation

The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]]

ifrs-full

StructuredDebtPercentageContributedToFairValueOfPlanAssets

Percent

label

Structured debt, percentage contributed to fair value of plan assets

IAS 19.142 h Common practice

documentation

The percentage debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [domain]] [Contrast: Structured debt, amount contributed to fair value of plan assets]

ifrs-full

SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract

label

Subclassifications of assets, liabilities and equities [abstract]

ifrs-full

SubordinatedLiabilities

Monetary, instant, credit

label

Subordinated liabilities

IAS 1.55 Common practice

totalLabel

Total subordinated liabilities

documentation

The amount of liabilities that are subordinate to other liabilities with respect to claims.

ifrs-full

SubordinatedLiabilitiesAbstract

label

Subordinated liabilities [abstract]

ifrs-full

SubordinatedLiabilitiesAtAmortisedCost

Monetary, instant, credit

label

Subordinated liabilities at amortised cost

IAS 1.55 Common practice

documentation

The amount of liabilities that are subordinate to other liabilities with respect to claims at amortised cost. [Refer: Financial liabilities at amortised cost]

ifrs-full

SubscriptionCirculationRevenue

Monetary, duration, credit

label

Subscription circulation revenue

IAS 1.112 c Common practice

documentation

The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]

ifrs-full

SubsequentRecognitionOfDeferredTaxAssetsGoodwill

(Monetary), duration, credit

label

Subsequent recognition of deferred tax assets, goodwill

IFRS 3.B67 d (iii) Disclosure

negatedLabel

Subsequent recognition of deferred tax assets, goodwill

documentation

The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Total for all business combinations [member]]

ifrs-full

SubsidiariesMember

Member

label

Total for all subsidiaries [member]

IAS 24.19 c Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 a Disclosure

documentation

This member stands for entities that are controlled by another entity.

ifrs-full

SubsidiariesWithMaterialNoncontrollingInterestsMember

Member

label

Subsidiaries with material non-controlling interests [member]

IFRS 12.12 Disclosure

documentation

This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Total for all subsidiaries [member]; Non-controlling interests]

ifrs-full

SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital

Text

label

Summary quantitative data about what entity manages as capital

IAS 1.135 b Disclosure

documentation

Summary quantitative data about what the entity manages as capital.

ifrs-full

SummaryQuantitativeDataAboutEntitysExposureToRisk

Text block

label

Summary quantitative data about entity’s exposure to risk [text block]

IFRS 7.34 a Disclosure

documentation

The disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Classes of financial instruments [domain]; Key management personnel of entity or parent [member]]

ifrs-full

SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments

Text

label

Summary quantitative data about puttable financial instruments classified as equity instruments

IAS 1.136A a Disclosure

documentation

Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Classes of financial instruments [domain]]

ifrs-full

SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

Text block

label

Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]

IFRS 17.125 a Disclosure

documentation

The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17.

ifrs-full

SupplierFinanceArrangementsAxis

Axis

label

Supplier finance arrangements [axis]

IAS 7.44H b (i) Disclosure, IAS 7.44H b (ii) Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis represents the financial liabilities that are part of a supplier finance arrangement.

ifrs-full

SupplierFinanceArrangementsDomain

Domain [default]

label

Supplier finance arrangements [domain]

IAS 7.44H b (ii) Disclosure, IAS 7.44H b (i) Disclosure

documentation

This member stands for the standard value of the “Supplier finance arrangements” axis if no other member is used.

ifrs-full

SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

Monetary, duration

label

Support provided to structured entity without having contractual obligation to do so

IFRS 12.15 a Disclosure, IFRS 12.30 a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Total for all subsidiaries [member]; Total for all unconsolidated structured entities [member]]

ifrs-full

SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

Monetary, duration

label

Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

IFRS 12.19E a Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

SurplusDeficitInPlan

Monetary, instant, debit

label

Surplus (deficit) in plan

IAS 19.57 a Common practice

netLabel

Net surplus (deficit) in plan

documentation

The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]

ifrs-full

SurplusDeficitInPlanAbstract

label

Surplus (deficit) in plan [abstract]

ifrs-full

SwapContractMember

Member

label

Swap contract [member]

IAS 1.112 c Common practice

documentation

This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]

ifrs-full

TangibleExplorationAndEvaluationAssets

Monetary, instant, debit

label

Tangible exploration and evaluation assets

IFRS 6.25 Disclosure

documentation

The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]

ifrs-full

TangibleExplorationAndEvaluationAssetsMember

Member

label

Tangible exploration and evaluation assets [member]

IFRS 6.25 Disclosure

documentation

This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

ifrs-full

TaxationrelatedRegulatoryDeferralAccountBalancesMember

Member

label

Taxation-related regulatory deferral account balances [member]

IFRS 14.34 Disclosure

documentation

This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [domain]]

ifrs-full

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

(Monetary), duration, credit

label

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense

IAS 12.80 e Example

negatedLabel

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense

documentation

The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]

ifrs-full

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense

(Monetary), duration, credit

label

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense

IAS 12.80 f Example

negatedLabel

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense

documentation

The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]

ifrs-full

TaxContingentLiabilityMember

Member

label

Tax contingent liability [member]

IAS 37.88 Common practice

documentation

This member stands for a contingent liability for taxes. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

TaxEffectFromChangeInTaxRate

Monetary, duration, debit

label

Tax effect from change in tax rate

IAS 12.81 c (i) Disclosure

documentation

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]

ifrs-full

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

Monetary, duration, debit

label

Tax effect of expense not deductible in determining taxable profit (tax loss)

IAS 12.81 c (i) Disclosure

documentation

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit]

ifrs-full

TaxEffectOfForeignTaxRates

Monetary, duration, debit

label

Tax effect of foreign tax rates

IAS 12.81 c (i) Disclosure

documentation

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]

ifrs-full

TaxEffectOfImpairmentOfGoodwill

Monetary, duration, debit

label

Tax effect of impairment of goodwill

IAS 12.81 c (i) Common practice

documentation

The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]

ifrs-full

TaxEffectOfRevenuesExemptFromTaxation2011

(Monetary), duration, credit

label

Tax effect of revenues exempt from taxation

IAS 12.81 c (i) Disclosure

negatedLabel

Tax effect of revenues exempt from taxation

documentation

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit]

ifrs-full

TaxEffectOfTaxLosses

Monetary, duration, debit

label

Tax effect of tax losses

IAS 12.81 c (i) Disclosure

documentation

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]

ifrs-full

TaxExpenseIncomeAtApplicableTaxRate

Monetary, duration, debit

label

Tax expense (income) at applicable tax rate

IAS 12.81 c (i) Disclosure

documentation

The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]

ifrs-full

TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss

Monetary, duration, debit

label

Tax expense (income) relating to changes in accounting policies and errors included in profit or loss

IAS 12.80 h Example

documentation

The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.

ifrs-full

TaxExpenseOfDiscontinuedOperationAbstract

label

Tax expense (income) of discontinued operation [abstract]

ifrs-full

TaxExpenseOtherThanIncomeTaxExpense

Monetary, duration, debit

label

Tax expense other than income tax expense

IAS 1.85 Common practice

documentation

The amount of tax expense exclusive of income tax expense.

ifrs-full

TaxExpenseRelatingToGainLossOnDiscontinuance

Monetary, duration, debit

label

Tax expense (income) relating to gain (loss) on discontinuance

IAS 12.81 h (i) Disclosure, IFRS 5.33 b (iv) Disclosure

documentation

The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]

ifrs-full

TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations

Monetary, duration, debit

label

Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations

IAS 12.81 h (ii) Disclosure, IFRS 5.33 b (ii) Disclosure

documentation

The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]

ifrs-full

TaxRateEffectFromChangeInTaxRate

Percent

label

Tax rate effect from change in tax rate

IAS 12.81 c (ii) Disclosure

documentation

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]

ifrs-full

TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods

Percent

label

Tax rate effect of adjustments for current tax of prior periods

IAS 12.81 c (ii) Common practice

documentation

Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]

ifrs-full

TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

Percent

label

Tax rate effect of expense not deductible in determining taxable profit (tax loss)

IAS 12.81 c (ii) Disclosure

documentation

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]

ifrs-full

TaxRateEffectOfForeignTaxRates

Percent

label

Tax rate effect of foreign tax rates

IAS 12.81 c (ii) Disclosure

documentation

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate]

ifrs-full

TaxRateEffectOfImpairmentOfGoodwill

Percent

label

Tax rate effect of impairment of goodwill

IAS 12.81 c (ii) Common practice

documentation

Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]

ifrs-full

TaxRateEffectOfRevenuesExemptFromTaxation

(Percent)

label

Tax rate effect of revenues exempt from taxation

IAS 12.81 c (ii) Disclosure

negatedLabel

Tax rate effect of revenues exempt from taxation

documentation

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate]

ifrs-full

TaxRateEffectOfTaxLosses

Percent

label

Tax rate effect of tax losses

IAS 12.81 c (ii) Disclosure

documentation

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate]

ifrs-full

TechnologybasedIntangibleAssetsMember

Member

label

Technology-based intangible assets [member]

IAS 38.119 Common practice

documentation

This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]

ifrs-full

TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate

Monetary, instant, debit

label

Technology-based intangible assets recognised as of acquisition date

IFRS 3.B64 i Common practice

documentation

The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Total for all business combinations [member]]

ifrs-full

TemporaryDifferenceMember

Member

label

Temporary differences [member]

IAS 12.81 g Disclosure

documentation

This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]]

ifrs-full

TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures

Monetary, instant

label

Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised

IAS 12.81 f Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Total for all associates [member]; Total for all subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements]

ifrs-full

TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis

Axis

label

Temporary difference, unused tax losses and unused tax credits [axis]

IAS 12.81 g Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsDomain

Domain [default]

label

Temporary difference, unused tax losses and unused tax credits [domain]

IAS 12.81 g Disclosure

documentation

This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the “Temporary difference, unused tax losses and unused tax credits” axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

ifrs-full

TerminationBenefitsExpense

Monetary, duration, debit

label

Termination benefits expense

IAS 19.171 Common practice

documentation

The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]

ifrs-full

ThreeYearsBeforeReportingYearMember

Member

label

Three years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended three years before the end of the reporting year.

ifrs-full

TimeandmaterialsContractsMember

Member

label

Time-and-materials contracts [member]

IFRS 15.B89 d Example

documentation

This member stands for time-and-materials contracts with customers.

ifrs-full

TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition

Text

label

Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition

IFRIC 2.13 Disclosure

documentation

The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition.

ifrs-full

TimingOfTransferOfGoodsOrServicesAxis

Axis

label

Timing of transfer of goods or services [axis]

IFRS 15.B89 f Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TimingOfTransferOfGoodsOrServicesDomain

Domain [default]

label

Timing of transfer of goods or services [domain]

IFRS 15.B89 f Example

documentation

This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the “Timing of transfer of goods or services” axis if no other member is used.

ifrs-full

TitleOfInitiallyAppliedIFRS

Text

label

Title of initially applied IFRS

IAS 8.28 a Disclosure

documentation

The title of an initially applied IFRS. [Refer: IFRSs [member]]

ifrs-full

TitleOfNewIFRS

Text

label

Title of new IFRS

IAS 8.31 a Example

documentation

The title of a new IFRS that has been issued but is not yet effective.

ifrs-full

TopOfRangeMember

Member

label

Top of range [member]

IAS 7.44H b (iii) Disclosure, IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 2.45 d Disclosure, IFRS 7.7 Common practice

documentation

This member stands for top of a range.

ifrs-full

TotalForAllForeignOperationsWhoseFunctionalCurrencyIsNotExchangeableIntoPresentationCurrencyMember

Member

label

Total for all foreign operations whose functional currency is not exchangeable into presentation currency [member]

Effective 2025-01-01 IAS 21.A20 b Disclosure

documentation

This member stands for the total for all foreign operations when the foreign operation’s whose functional currency is not exchangeable into the presentation currency, or, if applicable, when the presentation currency is not exchangeable into a foreign operation’s functional currency.

ifrs-full

TradeAndOtherCurrentPayables

Monetary, instant, credit

label

Trade and other current payables

IAS 1.54 k Disclosure

totalLabel

Total trade and other current payables

documentation

The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]

ifrs-full

TradeAndOtherCurrentPayablesAbstract

label

Trade and other current payables [abstract]

ifrs-full

TradeAndOtherCurrentPayablesToRelatedParties

Monetary, instant, credit

label

Current payables to related parties

IAS 1.78 Common practice

documentation

The amount of current payables due to related parties. [Refer: Total for all related parties [member]; Payables to related parties]

ifrs-full

TradeAndOtherCurrentPayablesToTradeSuppliers

Monetary, instant, credit

label

Current trade payables

IAS 1.70 Example, IAS 1.78 Common practice

documentation

The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables]

ifrs-full

TradeAndOtherCurrentReceivables

Monetary, instant, debit

label

Trade and other current receivables

IAS 1.54 h Disclosure, IAS 1.78 b Disclosure

totalLabel

Total trade and other current receivables

documentation

The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]

ifrs-full

TradeAndOtherCurrentReceivablesAbstract

label

Trade and other current receivables [abstract]

ifrs-full

TradeAndOtherCurrentReceivablesDueFromRelatedParties

Monetary, instant, debit

label

Current receivables due from related parties

IAS 1.78 b Example

documentation

The amount of current receivables due from related parties. [Refer: Total for all related parties [member]]

ifrs-full

TradeAndOtherPayables

Monetary, instant, credit

label

Trade and other payables

IAS 1.54 k Disclosure

totalLabel

Total trade and other payables

documentation

The amount of trade payables and other payables. [Refer: Trade payables; Other payables]

ifrs-full

TradeAndOtherPayablesAbstract

label

Trade and other payables [abstract]

ifrs-full

TradeAndOtherPayablesRecognisedAsOfAcquisitionDate

(Monetary), instant, credit

label

Trade and other payables recognised as of acquisition date

IFRS 3.B64 i Common practice

negatedLabel

Trade and other payables recognised as of acquisition date

documentation

The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]]

ifrs-full

TradeAndOtherPayablesToRelatedParties

Monetary, instant, credit

label

Payables to related parties

IAS 1.78 Common practice

documentation

The amount of payables due to related parties. [Refer: Total for all related parties [member]]

ifrs-full

TradeAndOtherPayablesToTradeSuppliers

Monetary, instant, credit

label

Trade payables

IAS 1.78 Common practice

documentation

The amount of payment due to suppliers for goods and services used in the entity’s business.

ifrs-full

TradeAndOtherPayablesUndiscountedCashFlows

Monetary, instant, credit

label

Trade and other payables, undiscounted cash flows

IFRS 7.B11D Example, IFRS 7.IG31A Example

documentation

The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]

ifrs-full

TradeAndOtherReceivables

Monetary, instant, debit

label

Trade and other receivables

IAS 1.54 h Disclosure, IAS 1.78 b Disclosure

totalLabel

Total trade and other receivables

documentation

The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]

ifrs-full

TradeAndOtherReceivablesAbstract

label

Trade and other receivables [abstract]

ifrs-full

TradeAndOtherReceivablesDueFromRelatedParties

Monetary, instant, debit

label

Receivables due from related parties

IAS 1.78 b Example

documentation

The amount of receivables due from related parties. [Refer: Total for all related parties [member]]

ifrs-full

TradeReceivables

Monetary, instant, debit

label

Trade receivables

IAS 1.78 b Example

documentation

The amount due from customers for goods and services sold.

ifrs-full

TradeReceivablesMember

Member

label

Trade receivables [member]

IAS 1.112 c Common practice, IFRS 7.35H b (iii) Disclosure, IFRS 7.35M b (iii) Disclosure, IFRS 7.35N Example

documentation

This member stands for trade receivables. [Refer: Trade receivables]

ifrs-full

TradingEquitySecuritiesMember

Member

label

Trading equity securities [member]

IFRS 13.94 Example, IFRS 13.IE60 Example

documentation

This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.

ifrs-full

TradingIncomeExpense

Monetary, duration, credit

label

Trading income (expense)

IAS 1.85 Common practice

totalLabel

Total trading income (expense)

documentation

The amount of income (expense) relating to trading assets and liabilities.

ifrs-full

TradingIncomeExpenseAbstract

label

Trading income (expense) [abstract]

ifrs-full

TradingIncomeExpenseOnDebtInstruments

Monetary, duration, credit

label

Trading income (expense) on debt instruments

IAS 1.112 c Common practice

documentation

The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]

ifrs-full

TradingIncomeExpenseOnDerivativeFinancialInstruments

Monetary, duration, credit

label

Trading income (expense) on derivative financial instruments

IAS 1.112 c Common practice

documentation

The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]

ifrs-full

TradingIncomeExpenseOnEquityInstruments

Monetary, duration, credit

label

Trading income (expense) on equity instruments

IAS 1.112 c Common practice

documentation

The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]

ifrs-full

TradingIncomeExpenseOnForeignExchangeContracts

Monetary, duration, credit

label

Trading income (expense) on foreign exchange contracts

IAS 1.112 c Common practice

documentation

The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]

ifrs-full

TradingSecuritiesMember

Member

label

Trading securities [member]

IFRS 7.6 Example, IFRS 7.IG40B Example

documentation

This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Classes of financial instruments [domain]]

ifrs-full

TransactionPriceAllocatedToRemainingPerformanceObligations

Monetary, instant, credit

label

Transaction price allocated to remaining performance obligations

IFRS 15.120 a Disclosure

documentation

The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [domain]]

ifrs-full

TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis

Axis

label

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]

IFRS 3.B64 l Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationDomain

Domain [default]

label

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [domain]

IFRS 3.B64 l Disclosure

documentation

This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the “Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination” axis if no other member is used. [Refer: Total for all business combinations [member]]

ifrs-full

TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition

Monetary, duration

label

Transfer between financial liabilities and equity attributable to change in redemption prohibition

IFRIC 2.13 Disclosure

documentation

The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.

ifrs-full

TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty

Monetary, duration, debit

label

Transfer from investment property under construction or development, investment property

IAS 40.76 Common practice, IAS 40.79 d Common practice

documentation

The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]

ifrs-full

TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty

Monetary, duration, debit

label

Transfer from (to) inventories and owner-occupied property, investment property

IAS 40.76 f Disclosure, IAS 40.79 d (vii) Disclosure

documentation

The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]

ifrs-full

TransfersFromToOtherRetirementBenefitPlans

Monetary, duration, credit

label

Transfers from (to) other retirement benefit plans

IAS 26.35 b (x) Disclosure

documentation

The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]

ifrs-full

TransfersIntoLevel3OfFairValueHierarchyAssets

Monetary, duration, debit

label

Transfers into Level 3 of fair value hierarchy, assets

IFRS 13.93 e (iv) Disclosure

documentation

The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

Monetary, duration, credit

label

Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 e (iv) Disclosure

documentation

The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]

ifrs-full

TransfersIntoLevel3OfFairValueHierarchyLiabilities

Monetary, duration, credit

label

Transfers into Level 3 of fair value hierarchy, liabilities

IFRS 13.93 e (iv) Disclosure

documentation

The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

TransfersOfCumulativeGainLossWithinEquity

Monetary, duration

label

Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income

IFRS 7.10 c Disclosure

documentation

The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss]

ifrs-full

TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions

Monetary, duration

label

Transfers of research and development from entity, related party transactions

IAS 24.21 e Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers of research and development from the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions

Monetary, duration

label

Transfers of research and development to entity, related party transactions

IAS 24.21 e Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers of research and development to the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

Monetary, duration

label

Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period

IFRS 13.93 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

Monetary, duration

label

Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period

IFRS 13.93 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

Monetary, duration

label

Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period

IFRS 13.93 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

Monetary, duration

label

Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period

IFRS 13.93 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

Monetary, duration

label

Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period

IFRS 13.93 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Classes of entity’s own equity instruments [domain]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

Monetary, duration

label

Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period

IFRS 13.93 c Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyAssets

(Monetary), duration, credit

label

Transfers out of Level 3 of fair value hierarchy, assets

IFRS 13.93 e (iv) Disclosure

negatedLabel

Transfers out of Level 3 of fair value hierarchy, assets

documentation

The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

(Monetary), duration, debit

label

Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments

IFRS 13.93 e (iv) Disclosure

negatedLabel

Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments

documentation

The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Classes of entity’s own equity instruments [domain]; Level 3 of fair value hierarchy [member]]

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyLiabilities

(Monetary), duration, debit

label

Transfers out of Level 3 of fair value hierarchy, liabilities

IFRS 13.93 e (iv) Disclosure

negatedLabel

Transfers out of Level 3 of fair value hierarchy, liabilities

documentation

The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

ifrs-full

TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions

Monetary, duration

label

Transfers under finance agreements from entity, related party transactions

IAS 24.21 g Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]]

ifrs-full

TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions

Monetary, duration

label

Transfers under finance agreements to entity, related party transactions

IAS 24.21 g Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Total for all related parties [member]]

ifrs-full

TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions

Monetary, duration

label

Transfers under licence agreements from entity, related party transactions

IAS 24.21 f Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions

Monetary, duration

label

Transfers under licence agreements to entity, related party transactions

IAS 24.21 f Example

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Total for all related parties [member]]

ifrs-full

TransportationExpense

Monetary, duration, debit

label

Transportation expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from transportation services.

ifrs-full

TravelExpense

Monetary, duration, debit

label

Travel expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from travel.

ifrs-full

TreasuryShares

(Monetary), instant, debit

label

Treasury shares

IAS 1.78 e Example, IAS 32.34 Disclosure

negatedLabel

Treasury shares

documentation

An entity’s own equity instruments, held by the entity or other members of the consolidated group.

ifrs-full

TreasurySharesMember

Member

label

Treasury shares [member]

IAS 1.106 Disclosure

documentation

This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.

ifrs-full

TwelvemonthExpectedCreditLossesMember

Member

label

12-month expected credit losses [member]

IFRS 7.35H a Disclosure, IFRS 7.35M a Disclosure

documentation

This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [domain]; Lifetime expected credit losses [member]]

ifrs-full

TwoYearsBeforeReportingYearMember

Member

label

Two years before reporting year [member]

IFRS 17.130 Disclosure

documentation

This member stands for a year that ended two years before the end of the reporting year.

ifrs-full

TypeOfMeasurementOfExpectedCreditLossesAxis

Axis

label

Type of measurement of expected credit losses [axis]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypeOfMeasurementOfExpectedCreditLossesDomain

Domain [default]

label

Type of measurement of expected credit losses [domain]

IFRS 7.35H Disclosure, IFRS 7.35M Disclosure

documentation

This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Type of measurement of expected credit losses” axis if no other member is used.

ifrs-full

TypesOfAntidilutiveInstrumentsAxis

Axis

label

Types of antidilutive instruments [axis]

IAS 33.70 c Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfAntidilutiveInstrumentsDomain

Domain [default]

label

Types of antidilutive instruments [domain]

IAS 33.70 c Disclosure

documentation

This member stands for antidilutive instruments. Instruments are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. It also represents the standard value for the “Types of antidilutive instruments” axis if no other member is used.

ifrs-full

TypesOfContractsAxis

Axis

label

Types of contracts [axis]

IFRS 15.B89 d Example, IFRS 17.96 a Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfContractsDomain

Domain [default]

label

Types of contracts [domain]

IFRS 15.B89 d Example, IFRS 17.96 a Example

documentation

This member stands for all types of contracts with customers. It also represents the standard value for the “Types of contracts” axis if no other member is used.

ifrs-full

TypesOfCustomersAxis

Axis

label

Types of customers [axis]

IFRS 15.B89 c Example

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfCustomersDomain

Domain [default]

label

Types of customers [domain]

IFRS 15.B89 c Example

documentation

This member stands for all types of customers. It also represents the standard value for the “Types of customers” axis if no other member is used.

ifrs-full

TypesOfFinancialAssetsAxis

Axis

label

Types of financial assets [axis]

IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfFinancialAssetsDomain

Domain [default]

label

Types of financial assets [domain]

IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure

documentation

This member stands for aggregated types of financial assets. It also represents the standard value for the “Types of financial assets” axis if no other member is used. [Refer: Financial assets]

ifrs-full

TypesOfFinancialLiabilitiesAxis

Axis

label

Types of financial liabilities [axis]

IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfFinancialLiabilitiesDomain

Domain [default]

label

Types of financial liabilities [domain]

IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure

documentation

This member stands for aggregated types of financial liabilities. It also represents the standard value for the “Types of financial liabilities” axis if no other member is used. [Refer: Financial assets]

ifrs-full

TypesOfHedgesAxis

Axis

label

Types of hedges [axis]

IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfHedgesDomain

Domain [default]

label

Types of hedges [domain]

IFRS 7.24A Disclosure, IFRS 7.24B Disclosure, IFRS 7.24C Disclosure

documentation

This member stands for all types of hedges. It also represents the standard value for the “Types of hedges” axis if no other member is used.

ifrs-full

TypesOfInterestRatesAxis

Axis

label

Types of interest rates [axis]

IFRS 7.39 Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfInterestRatesDomain

Domain [default]

label

Types of interest rates [domain]

IFRS 7.39 Common practice

documentation

This member stands for all types of interest rates. It also represents the standard value for the “Types of interest rates” axis if no other member is used. [Refer: Interest rate risk [member]]

ifrs-full

TypesOfInvestmentPropertyAxis

Axis

label

Types of investment property [axis]

IAS 1.112 c Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfInvestmentPropertyDomain

Domain [default]

label

Types of investment property [domain]

IAS 1.112 c Common practice

documentation

This member stands for the standard value for the “Types of investment property” axis if no other member is used.

ifrs-full

TypesOfNoncurrentLiabilitiesWithCovenantsAxis

Axis

label

Types of non-current liabilities with covenants [axis]

IAS 1.76ZA Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table. This axis shall be used to represent separately disclosed non-current liabilities or groups of non-current liabilities with covenants in the scope of IAS 1.76ZA.

ifrs-full

TypesOfNoncurrentLiabilitiesWithCovenantsDomain

Domain [default]

label

Types of non-current liabilities with covenants [domain]

IAS 1.76ZA Disclosure

documentation

This member stands for the total non-current liabilities with covenants for which the entity’s right to defer settlement is subject to the entity complying with covenants within twelve months after the reporting period. It also represents the standard value for the “Types of non-current liabilities with covenants” axis if no other member is used.

ifrs-full

TypesOfRateregulatedActivitiesAxis

Axis

label

Types of rate-regulated activities [axis]

IFRS 14.30 Disclosure, IFRS 14.33 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfRateregulatedActivitiesDomain

Domain [default]

label

Types of rate-regulated activities [domain]

IFRS 14.30 Disclosure, IFRS 14.33 Disclosure

documentation

This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the “Types of rate-regulated activities” axis if no other member is used.

ifrs-full

TypesOfRisksAxis

Axis

label

Types of risks [axis]

Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfRisksDomain

Domain [default]

label

Types of risks [domain]

Effective 2025-01-01 IAS 21.A19 f Disclosure, IFRS 17.124 Disclosure, IFRS 17.125 Disclosure, IFRS 17.127 Disclosure, IFRS 17.128 a Disclosure, IFRS 7.21C Disclosure, IFRS 7.33 Disclosure, IFRS 7.34 Disclosure

documentation

This member stands for all types of risks. It also represents the standard value for the “Types of risks” axis if no other member is used.

ifrs-full

TypesOfSharebasedPaymentArrangementsAxis

Axis

label

Types of share-based payment arrangements [axis]

IFRS 2.45 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

TypesOfSharebasedPaymentArrangementsDomain

Domain [default]

label

Types of share-based payment arrangements [domain]

IFRS 2.45 Disclosure

documentation

This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the “Types of share-based payment arrangements” axis if no other member is used.

ifrs-full

UMTSLicencesMember

Member

label

UMTS licences [member]

IAS 38.119 Common practice

documentation

This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]

ifrs-full

UnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis

True/False

label

Unadjusted comparative information has been prepared on different basis

IAS 16.80A Disclosure, IAS 27.18I Disclosure, IAS 38.130I Disclosure, IFRS 10.C6B Disclosure, IFRS 11.C13B Disclosure, IFRS 17.C27 Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates (true false) whether the unadjusted comparative information in the financial statements has been prepared on a different basis.

ifrs-full

UnallocatedAmountsMember

Member

label

Unallocated amounts [member]

IFRS 8.28 Example, IFRS 8.IG4 Example

documentation

This member stands for items that have not been allocated to operating segments.

ifrs-full

UnallocatedGoodwill

Monetary, instant, debit

label

Unallocated goodwill

IAS 36.133 Disclosure

documentation

The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Total for all cash-generating units [member]; Total for all business combinations [member]]

ifrs-full

UnconsolidatedStructuredEntitiesAxis

Axis

label

Unconsolidated structured entities [axis]

IFRS 12.B4 e Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis

Axis

label

Unconsolidated structured entities controlled by investment entity [axis]

IFRS 12.19F Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

UnconsolidatedStructuredEntitiesControlledByInvestmentEntityDomain

Domain [default]

label

Unconsolidated structured entities controlled by investment entity [domain]

IFRS 12.19F Disclosure

documentation

This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the “Unconsolidated structured entities controlled by investment entity” axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Total for all unconsolidated structured entities [member]]

ifrs-full

UnconsolidatedStructuredEntitiesDomain

Domain [default]

label

Unconsolidated structured entities [domain]

IFRS 12.B4 e Disclosure

documentation

This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used.

ifrs-full

UnconsolidatedStructuredEntitiesMember

Member

label

Total for all unconsolidated structured entities [member]

IFRS 12.B4 e Disclosure

documentation

This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]

ifrs-full

UnconsolidatedSubsidiariesAxis

Axis

label

Unconsolidated subsidiaries [axis]

IFRS 12.19B Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember

Member

label

Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]

IFRS 12.19C Disclosure

documentation

This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

UnconsolidatedSubsidiariesDomain

Domain [default]

label

Unconsolidated subsidiaries [domain]

IFRS 12.19B Disclosure

documentation

This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used.

ifrs-full

UnconsolidatedSubsidiariesMember

Member

label

Unconsolidated subsidiaries [member]

IFRS 12.19B Disclosure

documentation

This member stands for unconsolidated subsidiaries. [Refer: Total for all subsidiaries [member]]

ifrs-full

UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember

Member

label

Unconsolidated subsidiaries that investment entity controls directly [member]

IFRS 12.19B Disclosure

documentation

This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Total for all subsidiaries [member]]

ifrs-full

UndatedSubordinatedLiabilities

Monetary, instant, credit

label

Undated subordinated liabilities

IAS 1.112 c Common practice

documentation

The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]

ifrs-full

UnderlyingEquityInstrumentAndDepositaryReceiptsAxis

Axis

label

Underlying equity instrument and depositary receipts [axis]

IAS 1.112 c Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

UnderlyingEquityInstrumentAndDepositaryReceiptsDomain

Domain [default]

label

Underlying equity instrument and depositary receipts [domain]

IAS 1.112 c Common practice

documentation

This member stands for the standard value for the “Underlying equity instrument and depositary receipts” axis if no other member is used.

ifrs-full

UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets

Monetary, instant, credit

label

Undiscounted cash outflow required to repurchase derecognised financial assets

IFRS 7.42E d Disclosure

documentation

The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]

ifrs-full

UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised

Monetary, duration, credit

label

Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised

IFRS 7.35H c Disclosure

documentation

The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.

ifrs-full

UndiscountedFinanceLeasePaymentsToBeReceived

Monetary, instant, debit

label

Undiscounted finance lease payments to be received

IFRS 16.94 Disclosure

documentation

The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

UndiscountedOperatingLeasePaymentsToBeReceived

Monetary, instant, debit

label

Undiscounted operating lease payments to be received

IFRS 16.97 Disclosure

documentation

The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

ifrs-full

UndrawnBorrowingFacilities

Monetary, instant, credit

label

Undrawn borrowing facilities

IAS 7.50 a Example

documentation

The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]

ifrs-full

UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable

(Monetary), instant, credit

label

Unearned finance income relating to finance lease payments receivable

IFRS 16.94 Disclosure

negatedLabel

Unearned finance income relating to finance lease payments receivable

documentation

The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]

ifrs-full

UnitsOfProductionMethodMember

Member

label

Units of production method [member]

IAS 16.73 b Disclosure, IAS 38.118 b Disclosure, IAS 40.79 a Disclosure, IAS 41.54 d Disclosure

documentation

This member stands for the units of production method of depreciation or amortisation.

ifrs-full

UnobservableInputsAxis

Axis

label

Unobservable inputs [axis]

IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

UnobservableInputsDomain

Domain [default]

label

Unobservable inputs [domain]

IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice

documentation

This member stands for all the unobservable inputs. It also represents the standard value for the “Unobservable inputs” axis if no other member is used.

ifrs-full

UnratedCreditExposures

Monetary, instant

label

Unrated credit exposures

Expired 2023-01-01 IFRS 7.36 c Disclosure, Expired 2023-01-01 IFRS 7.IG24 c Example

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]

ifrs-full

UnrealisedForeignExchangeGainsLossesMember

Member

label

Unrealised foreign exchange gains (losses) [member]

IAS 12.81 g Common practice

documentation

This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.

ifrs-full

UnrecognisedShareOfLossesOfAssociates

Monetary, duration, debit

label

Unrecognised share of losses of associates

IFRS 12.22 c Disclosure

documentation

The amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all associates [member]]

ifrs-full

UnrecognisedShareOfLossesOfJointVentures

Monetary, duration, debit

label

Unrecognised share of losses of joint ventures

IFRS 12.22 c Disclosure

documentation

The amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Total for all joint ventures [member]]

ifrs-full

UnsecuredBankLoansReceived

Monetary, instant, credit

label

Unsecured bank loans received

IAS 1.112 c Common practice

documentation

The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]

ifrs-full

UnusedProvisionReversedOtherProvisions

(Monetary), duration, debit

label

Unused provision reversed, other provisions

IAS 37.84 d Disclosure

negatedLabel

Unused provision reversed, other provisions

documentation

The amount reversed for unused other provisions. [Refer: Other provisions]

ifrs-full

UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised

Monetary, instant

label

Unused tax credits for which no deferred tax asset recognised

IAS 12.81 e Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]

ifrs-full

UnusedTaxCreditsMember

Member

label

Unused tax credits [member]

IAS 12.81 g Disclosure

documentation

This member stands for tax credits that have been received and are carried forward for use against future taxable profit.

ifrs-full

UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised

Monetary, instant

label

Unused tax losses for which no deferred tax asset recognised

IAS 12.81 e Disclosure

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]

ifrs-full

UnusedTaxLossesMember

Member

label

Unused tax losses [member]

IAS 12.81 g Disclosure

documentation

This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost

Duration

label

Useful life measured as period of time, biological assets, at cost

IAS 41.54 e Disclosure

documentation

The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill

Duration

label

Useful life measured as period of time, intangible assets other than goodwill

IAS 38.118 a Disclosure

documentation

The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel

Duration

label

Useful life measured as period of time, investment property, cost model

IAS 40.79 b Disclosure

documentation

The useful life, measured as period of time, used for investment property. [Refer: Investment property]

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment

Duration

label

Useful life measured as period of time, property, plant and equipment

IAS 16.73 c Disclosure

documentation

The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost

Decimal, duration

label

Useful life measured in production or other similar units, biological assets, at cost

IAS 41.54 e Disclosure

documentation

The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill

Decimal, duration

label

Useful life measured in production or other similar units, intangible assets other than goodwill

IAS 38.118 a Disclosure

documentation

The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment

Decimal, duration

label

Useful life measured in production or other similar units, property, plant and equipment

IAS 16.73 c Disclosure

documentation

The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]

ifrs-full

UtilisationAllowanceAccountForCreditLossesOfFinancialAssets

(Monetary), duration, debit

label

Utilisation, allowance account for credit losses of financial assets

Expired 2023-01-01 IFRS 7.16 Common practice

negatedLabel

Utilisation, allowance account for credit losses of financial assets

commentaryGuidance

This element should be used to tag non-restated comparative information only.

documentation

The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets]

ifrs-full

UtilitiesExpense

Monetary, duration, debit

label

Utilities expense

IAS 1.112 c Common practice

documentation

The amount of expense arising from purchased utilities.

ifrs-full

ValuationApproachDomain

Domain

label

Valuation approach [domain]

IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure, IFRS 13.93 d Disclosure

documentation

This member stands for the valuation approach used.

ifrs-full

ValuationTechniquesUsedInFairValueMeasurementAssets

List

label

Valuation techniques used in fair value measurement, assets

IFRS 13.93 d Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which valuation techniques are used for the fair value measurement of assets.

ifrs-full

ValuationTechniquesUsedInFairValueMeasurementAxis

Axis

label

Valuation techniques used in fair value measurement [axis]

IFRS 13.93 d Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

ValuationTechniquesUsedInFairValueMeasurementDomain

Domain [default]

label

Valuation techniques used in fair value measurement [domain]

IFRS 13.93 d Disclosure

documentation

This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the “Valuation techniques used in fair value measurement” axis if no other member is used. [Refer: At fair value [member]]

ifrs-full

ValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments

List

label

Valuation techniques used in fair value measurement, entity’s own equity instruments

IFRS 13.93 d Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which valuation techniques are used for the fair value measurement of the entity’s own equity instruments.

ifrs-full

ValuationTechniquesUsedInFairValueMeasurementLiabilities

List

label

Valuation techniques used in fair value measurement, liabilities

IFRS 13.93 d Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which valuation techniques are used for the fair value measurement of liabilities.

ifrs-full

ValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal

List

label

Valuation techniques used to measure fair value less costs of disposal

IAS 36.130 f (ii) Disclosure, IAS 36.134 e Disclosure

commentaryGuidance

When using this element to communicate information that meets the disclosure requirement, the entity should also use the parent text element to capture the related narrative disclosure if provided in the financial statements.

documentation

Indicates which valuation techniques are used to measure fair value less costs of disposal for a cash-generating unit (group of units).

ifrs-full

ValueAddedTaxPayables

Monetary, instant, credit

label

Value added tax payables

IAS 1.78 Common practice

documentation

The amount of payables related to a value added tax.

ifrs-full

ValueAddedTaxReceivables

Monetary, instant, debit

label

Value added tax receivables

IAS 1.78 b Common practice

documentation

The amount of receivables related to a value added tax.

ifrs-full

ValueAtRisk

Monetary, instant

label

Value at risk

IFRS 7.41 Common practice

commentaryGuidance

A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Risk diversification effect [member]; Treasury shares [member]]

documentation

The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.

ifrs-full

ValueInUseMember

Member

label

Value in use [member]

IAS 36.130 e Disclosure

documentation

This member stands for the value in use. The value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

ifrs-full

ValueOfBusinessAcquiredMember

Member

label

Value of business acquired [member]

IAS 38.119 Common practice

documentation

This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Total for all business combinations [member]]

ifrs-full

Vehicles

Monetary, instant, debit

label

Vehicles

IAS 16.37 Common practice

totalLabel

Total vehicles

documentation

The amount of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]

ifrs-full

VehiclesAbstract

label

Vehicles [abstract]

ifrs-full

VehiclesMember

Member

label

Vehicles [member]

IAS 16.37 Common practice

documentation

This member stands for a class of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]

ifrs-full

VoluntaryChangesInAccountingPolicyAxis

Axis

label

Voluntary changes in accounting policy [axis]

IAS 8.29 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

VoluntaryChangesInAccountingPolicyDomain

Domain [default]

label

Voluntary changes in accounting policy [domain]

IAS 8.29 Disclosure

documentation

This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the “Voluntary changes in accounting policy” axis if no other member is used.

ifrs-full

WagesAndSalaries

Monetary, duration, debit

label

Wages and salaries

IAS 19.9 Common practice

documentation

A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]

ifrs-full

WarrantLiability

Monetary, instant, credit

label

Warrant liability

IAS 1.55 Common practice

documentation

The amount of warrant liabilities.

ifrs-full

WarrantReserve

Monetary, instant, credit

label

Warrant reserve

IAS 1.78 e Common practice

documentation

A component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments]

ifrs-full

WarrantReserveMember

Member

label

Warrant reserve [member]

IAS 1.108 Common practice

documentation

This member stands for a component of equity resulting from issuing share purchase warrants, other than those resulting from share-based payment arrangements. [Refer: Reserve of share-based payments [member]]

ifrs-full

WarrantsMember

Member

label

Warrants [member]

IAS 33.70 c Common practice

documentation

This member stands for warrants.

ifrs-full

WarrantyContingentLiabilityMember

Member

label

Warranty contingent liability [member]

IAS 37.88 Example

documentation

This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Classes of contingent liabilities [domain]]

ifrs-full

WarrantyProvision

Monetary, instant, credit

label

Warranty provision

IAS 37 – Example 1 Warranties Example, IAS 37.87 Example

totalLabel

Total warranty provision

documentation

The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]

ifrs-full

WarrantyProvisionAbstract

label

Warranty provision [abstract]

ifrs-full

WarrantyProvisionMember

Member

label

Warranty provision [member]

IAS 37 – Example 1 Warranties Example, IAS 37.87 Example

documentation

This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Classes of other provisions [domain]]

ifrs-full

WeightedAverageCostMember

Member

label

Weighted average cost [member]

IAS 2.36 a Disclosure

documentation

This member stands for the weighted average cost formula method of inventory measurement.

ifrs-full

WeightedAverageCostOfCapitalMeasurementInputMember

Member

label

Weighted average cost of capital, measurement input [member]

IFRS 13.93 d Example, IFRS 13.IE63 Example

documentation

This member stands for the weighted average cost of capital used as a measurement input.

ifrs-full

WeightedAverageDurationOfDefinedBenefitObligation2019

Duration

label

Weighted average duration of defined benefit obligation

IAS 19.147 c Disclosure

documentation

The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The weighted average exercise price of other equity instruments (i.e. other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The weighted average exercise price of other equity instruments (i.e. other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of other equity instruments expired in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The weighted average exercise price of other equity instruments (i.e. other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The weighted average exercise price of other equity instruments (i.e. other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of other equity instruments granted in share-based payment arrangement

IFRS 2.45 Common practice

documentation

The weighted average exercise price of other equity instruments (i.e. other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement

IFRS 2.45 Common practice

periodEndLabel

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at end of period

periodStartLabel

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement at beginning of period

documentation

The weighted average exercise price of other equity instruments (i.e. other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of share options exercisable in share-based payment arrangement

IFRS 2.45 b (vii) Disclosure

documentation

The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of share options exercised in share-based payment arrangement

IFRS 2.45 b (iv) Disclosure

documentation

The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of share options expired in share-based payment arrangement

IFRS 2.45 b (v) Disclosure

documentation

The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of share options forfeited in share-based payment arrangement

IFRS 2.45 b (iii) Disclosure

documentation

The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of share options granted in share-based payment arrangement

IFRS 2.45 b (ii) Disclosure

documentation

The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019

Per share

label

Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise

IFRS 2.45 c Disclosure

documentation

The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Types of share-based payment arrangements [domain]; Weighted average [member]]

ifrs-full

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

Per share

label

Weighted average exercise price of share options outstanding in share-based payment arrangement

IFRS 2.45 b (i) Disclosure, IFRS 2.45 b (vi) Disclosure

periodEndLabel

Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period

periodStartLabel

Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period

documentation

The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted

Monetary, instant, credit

label

Weighted average fair value at measurement date, other equity instruments granted

IFRS 2.47 b Disclosure

documentation

The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageFairValueAtMeasurementDateShareOptionsGranted

Monetary, instant, credit

label

Weighted average fair value at measurement date, share options granted

IFRS 2.47 a Disclosure

documentation

The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16

Percent

label

Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16

IFRS 16.C12 a Disclosure

documentation

The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

ifrs-full

WeightedAverageMember

Member

label

Weighted average [member]

IFRS 13.B6 Example, IFRS 13.IE63 Example, IFRS 14.33 b Disclosure, IFRS 17.120 Disclosure, IFRS 7.7 Common practice

documentation

This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.

ifrs-full

WeightedAverageNumberOfInstrumentsUsedInCalculatingBasicEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

Shares

label

Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares

IAS 33.A14 Common practice

documentation

The weighted average number of instruments used in calculating basic earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Basic earnings (loss) per instrument, participating equity instruments other than ordinary shares]

ifrs-full

WeightedAverageNumberOfInstrumentsUsedInCalculatingDilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares

Shares

label

Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares

IAS 33.A14 Common practice

documentation

The weighted average number of instruments used in calculating diluted earnings (loss) per instrument for an equity instrument that participates in profit with ordinary shares according to a predetermined formula. [Refer: Diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares]

ifrs-full

WeightedAverageNumberOfParticipatingEquityInstrumentsOtherThanOrdinarySharesAbstract

label

Weighted average number of participating equity instruments other than ordinary shares [abstract]

ifrs-full

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

Duration

label

Weighted average remaining contractual life of outstanding share options

IFRS 2.45 d Disclosure

documentation

The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageSharePrice2019

Per share

label

Weighted average share price

IFRS 2.45 c Disclosure

documentation

The weighted average share price. [Refer: Weighted average [member]]

ifrs-full

WeightedAverageSharePriceShareOptionsGranted2019

Per share

label

Weighted average share price, share options granted

IFRS 2.47 a (i) Disclosure

documentation

The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]

ifrs-full

WeightedAverageShares

Shares

label

Weighted average number of ordinary shares used in calculating basic earnings per share

IAS 33.70 b Disclosure

documentation

The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.

ifrs-full

WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract

label

Weighted average ordinary shares used in calculating basic and diluted earnings per share [abstract]

ifrs-full

WhollyOrPartlyFundedDefinedBenefitPlansMember

Member

label

Wholly or partly funded defined benefit plans [member]

IAS 19.138 e Example

documentation

This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

WhollyUnfundedDefinedBenefitPlansMember

Member

label

Wholly unfunded defined benefit plans [member]

IAS 19.138 e Example

documentation

This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [domain]]

ifrs-full

WorkInProgress

Monetary, instant, debit

label

Current work in progress

IAS 1.78 c Example, IAS 2.37 Common practice

documentation

A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]

ifrs-full

WritedownsReversalsOfInventories

Monetary, duration, debit

label

Write-downs (reversals of write-downs) of inventories

IAS 1.98 a Disclosure

netLabel

Net write-downs (reversals of write-downs) of inventories

documentation

The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]

ifrs-full

WritedownsReversalsOfPropertyPlantAndEquipment

Monetary, duration

label

Write-downs (reversals of write-downs) of property, plant and equipment

IAS 1.98 a Disclosure

netLabel

Net write-downs (reversals of write-downs) of property, plant and equipment

commentaryGuidance

A positive or negative XBRL value can be entered for this element. Refer to the standard element label to determine the correct sign. Use a negative value for terms in brackets.

documentation

The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]

ifrs-full

WritedownsReversalsOfWritedownsOfInventoriesAbstract

label

Write-downs (reversals of write-downs) of inventories [abstract]

ifrs-full

WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract

label

Write-downs (reversals of write-downs) of property, plant and equipment [abstract]

ifrs-full

WrittenPutOptionsMember

Member

label

Written put options [member]

IFRS 7.B33 Example, IFRS 7.IG40B Example

documentation

This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]

ifrs-full

YearsOfInsuranceClaimAxis

Axis

label

Years of insurance claim [axis]

IFRS 17.130 Disclosure

documentation

The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table.

ifrs-full

YearsOfInsuranceClaimDomain

Domain [default]

label

Years of insurance claim [domain]

IFRS 17.130 Disclosure

documentation

This member stands for all years of the insurance claims. It also represents the standard value for the “Years of insurance claim” axis if no other member is used.

ifrs-full

YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems

Percent

label

Yield used to discount cash flows that do not vary based on returns on underlying items

IFRS 17.120 Disclosure

documentation

The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.

’