Commission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (Text with EEA relevance)
Corrected by
  • Corrigendum to Commission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format, 32019R0815R(01), June 4, 2019
Commission Delegated Regulation (EU) 2019/815of 17 December 2018supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format(Text with EEA relevance)
Article 1Subject matterThis Regulation specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers.
Article 2DefinitionsFor the purposes of this Regulation, the following definitions shall apply:(1)"core taxonomy" means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:(a)presentation linkbase, which groups the taxonomy elements;(b)calculation linkbase, which expresses arithmetic relationships between taxonomy elements;(c)label linkbase, which describes the meaning of each taxonomy element;(d)definition linkbase, which reflects dimensional relationships of the core taxonomy elements;(2)"extension taxonomy" means the combined set of taxonomy elements and the following collection of links, both created by the issuer:(a)presentation linkbase, which groups the taxonomy elements;(b)calculation linkbase, which expresses arithmetic relationships between taxonomy elements;(c)label linkbase, which describes the meaning of each taxonomy element;(d)definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;(3)"IFRS consolidated financial statements" means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.
Article 3Single electronic reporting formatIssuers shall prepare their entire annual financial reports in XHTML format.
Article 4Marking up IFRS consolidated financial statements1.Where annual financial reports include IFRS consolidated financial statements, issuers shall mark up those consolidated financial statements.2.Issuers shall, as a minimum, mark up the disclosures specified in Annex II where those disclosures are present in those IFRS consolidated financial statements.3.Issuers may mark up disclosures presented in IFRS consolidated financial statements other than those set out in paragraph 2.4.For markups set out in paragraphs 1, 2 and 3, issuers shall use the XBRL markup language and shall use a taxonomy in which the elements shall be those set out in the core taxonomy. Where, in accordance with point 4 of Annex IV, it is not appropriate to use elements in the core taxonomy, issuers shall create extension taxonomy elements as provided for in Annex IV.
Article 5Marking up other parts of the annual financial reports1.Issuers incorporated in Member States may mark up all parts of their annual financial reports other than those set out in Article 4 if they use the XBRL markup language and a taxonomy specific to those parts and that taxonomy is provided by the Member State in which they are incorporated.2.Issuers incorporated in third countries shall not mark up any parts of their annual financial reports other than IFRS consolidated financial statements.
Article 6Common rules on markupsFor markups made in accordance with Articles 4 and 5, issuers shall comply with the following:(a)embedding of markups in the issuers’ annual financial reports in XHTML format using the Inline XBRL specifications set out in Annex III;(b)requirements on marking up and filing rules set out in Annex IV.
Article 7XBRL taxonomy filesESMA may publish machine-readable and downloadable XBRL taxonomy files based on the core taxonomy. Those files shall comply with the criteria set out in Annex V.
Article 8Entry into force and applicationThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX ILegend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI
DATA/ATTRIBUTE TYPE/PREFIXDEFINITION
text blockdenotes 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
textdenotes 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-dddenotes that the element type is a date; these elements are line items and non-numeric
Xdenotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
X.XXdenotes that the element type is a decimalised value (such as a percentage or a "per share" value); these elements are numeric line items
sharesdenotes that the element type is a number of shares; these elements are numeric line items
tabledenotes the beginning of a structure represented by a table where rows and columns contribute to definition of an financial concept on their intersection
axisdenotes a dimensional property in a tabular structure
memberdenotes a member of a dimension on an axis
guidancedenotes an element that supports browsing of taxonomy content
roledenotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.
abstractdenotes a grouping element or a header
instant or durationdenotes that the monetary value represents a stock (if instant) or a flow (if duration)
credit or debitdenotes the "natural" balance of the disclosure
esef_corprefix applied in the Tables of Annexes IV and VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2017.3.31/esef_cor"
esef_allprefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2017.3.31/esef_all"
esma_technicalprefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/ext/technical"
ifrs-fullprefix applied in the Tables of Annexes IV and VI for elements defined in the namespace "http://xbrl.ifrs.org/taxonomy/2017.3.9/ifrs-full"
ANNEX IIMandatory markups1.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 2020 that correspond to the elements in Table 1 of this Annex.3.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 2022 that correspond to the elements in Table 2 of this Annex.
Table 1Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2020
LabelData type and other attributesReferences to IFRSs
Name of reporting entity or other means of identificationtextIAS 1 51 a
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting periodtextIAS 1 51 a
Domicile of entitytextIAS 1 138 a
Legal form of entitytextIAS 1 138 a
Country of incorporationtextIAS 1 138 a
Address of entity's registered officetextIAS 1 138 a
Principal place of businesstextIAS 1 138 a
Description of nature of entity's operations and principal activitiestextIAS 1 138 b
Name of parent entitytextIAS 1 138 c, IAS 24 13
Name of ultimate parent of grouptextIAS 24 13, IAS 1 138 c
Table 2Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2022
LabelTypeReferences to IFRSs
Name of reporting entity or other means of identificationtextIAS 1 51 a
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting periodtextIAS 1 51 a
Domicile of entitytextIAS 1 138 a
Legal form of entitytextIAS 1 138 a
Country of incorporationtextIAS 1 138 a
Address of entity's registered officetextIAS 1 138 a
Principal place of businesstextIAS 1 138 a
Description of nature of entity's operations and principal activitiestextIAS 1 138 b
Name of parent entitytextIAS 1 138 c, IAS 24 13
Name of ultimate parent of grouptextIAS 24 13, IAS 1 138 c
Length of life of limited life entitytextIAS 1 138 d
Statement of IFRS compliance [text block]text blockIAS 1 16
Explanation of departure from IFRStextIAS 1 20 b, IAS 1 20 c
Explanation of financial effect of departure from IFRStextIAS 1 20 d
Disclosure of uncertainties of entity's ability to continue as going concern [text block]text blockIAS 1 25
Explanation of fact and basis for preparation of financial statements when not going concern basistextIAS 1 25
Explanation of why entity not regarded as going concerntextIAS 1 25
Description of reason for using longer or shorter reporting periodtextIAS 1 36 a
Description of fact that amounts presented in financial statements are not entirely comparabletextIAS 1 36 b
Disclosure of reclassifications or changes in presentation [text block]text blockIAS 1 41
Explanation of sources of estimation uncertainty with significant risk of causing material adjustmenttextIFRIC 14 10, IAS 1 125
Disclosure of assets and liabilities with significant risk of material adjustment [text block]text blockIAS 1 125
Dividends recognised as distributions to owners per shareX, durationIAS 1 107
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersX durationIAS 10 13, IAS 1 137
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareX.XX durationIAS 1 137 a
Disclosure of accounting judgements and estimates [text block]text blockIAS 1 10 e
Disclosure of accrued expenses and other liabilities [text block]text blockIAS 1 10 e
Disclosure of allowance for credit losses [text block]text blockIAS 1 10 e
Disclosure of associates [text block]text blockIFRS 12 B4 d, IAS 27 17 b, IAS 27 16 b
Disclosure of auditors' remuneration [text block]text blockIAS 1 10 e
Disclosure of authorisation of financial statements [text block]text blockIAS 1 10 e
Disclosure of available-for-sale financial assets [text block]text blockIAS 1 10 e
Disclosure of basis of consolidation [text block]text blockIAS 1 10 e
Disclosure of basis of preparation of financial statements [text block]text blockIAS 1 10 e
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]text blockIAS 41 Disclosure
Disclosure of borrowings [text block]text blockIAS 1 10 e
Disclosure of business combinations [text block]text blockIFRS 3 Disclosures
Disclosure of cash and bank balances at central banks [text block]text blockIAS 1 10 e
Disclosure of cash and cash equivalents [text block]text blockIAS 1 10 e
Disclosure of cash flow statement [text block]text blockIAS 7 Presentation of a statement of cash flows
Disclosure of changes in accounting policies [text block]text blockIAS 1 10 e
Disclosure of changes in accounting policies, accounting estimates and errors [text block]text blockIAS 8 Accounting policies
Disclosure of collateral [text block]text blockIAS 1 10 e
Disclosure of claims and benefits paid [text block]text blockIAS 1 10 e
Disclosure of commitments [text block]text blockIAS 1 10 e
Disclosure of commitments and contingent liabilities [text block]text blockIAS 1 10 e
Disclosure of contingent liabilities [text block]text blockIAS 37 86
Disclosure of cost of sales [text block]text blockIAS 1 10 e
Disclosure of credit risk [text block]text blockEffective 2018.1.1 IFRS 7 Credit risk, IAS 1 10 e
Disclosure of debt instruments [text block]text blockIAS 1 10 e
Disclosure of deferred acquisition costs arising from insurance contracts [text block]text blockIAS 1 10 e
Disclosure of deferred income [text block]text blockIAS 1 10 e
Disclosure of deferred taxes [text block]text blockIAS 1 10 e
Disclosure of deposits from banks [text block]text blockIAS 1 10 e
Disclosure of deposits from customers [text block]text blockIAS 1 10 e
Disclosure of depreciation and amortisation expense [text block]text blockIAS 1 10 e
Disclosure of derivative financial instruments [text block]text blockIAS 1 10 e
Disclosure of discontinued operations [text block]text blockIAS 1 10 e
Disclosure of dividends [text block]text blockIAS 1 10 e
Disclosure of earnings per share [text block]text blockIAS 33 Disclosure
Disclosure of effect of changes in foreign exchange rates [text block]text blockIAS 21 Disclosure
Disclosure of employee benefits [text block]text blockIAS 19 Scope
Disclosure of entity's operating segments [text block]text blockIFRS 8 Disclosure
Disclosure of events after reporting period [text block]text blockIAS 10 Disclosure
Disclosure of expenses [text block]text blockIAS 1 10 e
Disclosure of expenses by nature [text block]text blockIAS 1 10 e
Disclosure of exploration and evaluation assets [text block]text blockIFRS 6 Disclosure
Disclosure of fair value measurement [text block]text blockIFRS 13 Disclosure
Disclosure of fair value of financial instruments [text block]text blockIAS 1 10 e
Disclosure of fee and commission income (expense) [text block]text blockIAS 1 10 e
Disclosure of finance cost [text block]text blockIAS 1 10 e
Disclosure of finance income (cost) [text block]text blockIAS 1 10 e
Disclosure of finance income [text block]text blockIAS 1 10 e
Disclosure of financial assets held for trading [text block]text blockIAS 1 10 e
Disclosure of financial instruments [text block]text blockIFRS 7 Scope
Disclosure of financial instruments at fair value through profit or loss [text block]text blockIAS 1 10 e
Disclosure of financial instruments designated at fair value through profit or loss [text block]text blockIAS 1 10 e
Disclosure of financial instruments held for trading [text block]text blockIAS 1 10 e
Disclosure of financial liabilities held for trading [text block]text blockIAS 1 10 e
Disclosure of financial risk management [text block]text blockIAS 1 10 e
Disclosure of first-time adoption [text block]text blockIFRS 1 Presentation and disclosure
Disclosure of general and administrative expense [text block]text blockIAS 1 10 e
Disclosure of general information about financial statements [text block]text blockIAS 1 51
Disclosure of going concern [text block]text blockIAS 1 10 e
Disclosure of goodwill [text block]text blockIAS 1 10 e
Disclosure of government grants [text block]text blockIAS 20 Disclosure
Disclosure of impairment of assets [text block]text blockIAS 36 Disclosure
Disclosure of income tax [text block]text blockIAS 12 Disclosure
Disclosure of information about employees [text block]text blockIAS 1 10 e
Disclosure of information about key management personnel [text block]text blockIAS 1 10 e
Disclosure of insurance contracts [text block]text blockIFRS 4 Disclosure
Disclosure of insurance premium revenue [text block]text blockIAS 1 10 e
Disclosure of intangible assets [text block]text blockIAS 38 Disclosure
Disclosure of intangible assets and goodwill [text block]text blockIAS 1 10 e
Disclosure of interest expense [text block]text blockIAS 1 10 e
Disclosure of interest income [text block]text blockIAS 1 10 e
Disclosure of interest income (expense) [text block]text blockIAS 1 10 e
Disclosure of inventories [text block]text blockIAS 2 Disclosure
Disclosure of investment contracts liabilities [text block]text blockIAS 1 10 e
Disclosure of investment property [text block]text blockIAS 40 Disclosure
Disclosure of investments accounted for using equity method [text block]text blockIAS 1 10 e
Disclosure of investments other than investments accounted for using equity method [text block]text blockIAS 1 10 e
Disclosure of issued capital [text block]text blockIAS 1 10 e
Disclosure of joint ventures [text block]text blockIAS 27 17 b, IFRS 12 B4 b, IAS 27 16 b
Disclosure of lease prepayments [text block]text blockIAS 1 10 e
Disclosure of leases [text block]text blockEffective 2019.1.1 IFRS 16 Presentation, Expiry date 2019.1.1 IAS 17 Leases in the financial statements of lessors, Expiry date 2019.1.1 IAS 17 Leases in the financial statements of lessees, Effective 2019.1.1 IFRS 16 Disclosure
Disclosure of liquidity risk [text block]text blockIAS 1 10 e
Disclosure of loans and advances to banks [text block]text blockIAS 1 10 e
Disclosure of loans and advances to customers [text block]text blockIAS 1 10 e
Disclosure of market risk [text block]text blockIAS 1 10 e
Disclosure of net asset value attributable to unit-holders [text block]text blockIAS 1 10 e
Disclosure of non-controlling interests [text block]text blockIAS 1 10 e
Disclosure of non-current assets held for sale and discontinued operations [text block]text blockIFRS 5 Presentation and disclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block]text blockIAS 1 10 e
Disclosure of objectives, policies and processes for managing capital [text block]text blockIAS 1 134
Disclosure of other assets [text block]text blockIAS 1 10 e
Disclosure of other current assets [text block]text blockIAS 1 10 e
Disclosure of other current liabilities [text block]text blockIAS 1 10 e
Disclosure of other liabilities [text block]text blockIAS 1 10 e
Disclosure of other non-current assets [text block]text blockIAS 1 10 e
Disclosure of other non-current liabilities [text block]text blockIAS 1 10 e
Disclosure of other operating expense [text block]text blockIAS 1 10 e
Disclosure of other operating income (expense) [text block]text blockIAS 1 10 e
Disclosure of other operating income [text block]text blockIAS 1 10 e
Disclosure of prepayments and other assets [text block]text blockIAS 1 10 e
Disclosure of profit (loss) from operating activities [text block]text blockIAS 1 10 e
Disclosure of property, plant and equipment [text block]text blockIAS 16 Disclosure
Disclosure of provisions [text block]text blockIAS 1 10 e
Disclosure of reclassification of financial instruments [text block]text blockIAS 1 10 e
Disclosure of recognised revenue from construction contracts [text block]text blockExpiry date 2018.1.1 IAS 11 Disclosure
Disclosure of reinsurance [text block]text blockIAS 1 10 e
Disclosure of related party [text block]text blockIAS 24 Disclosures
Disclosure of repurchase and reverse repurchase agreements [text block]text blockIAS 1 10 e
Disclosure of research and development expense [text block]text blockIAS 1 10 e
Disclosure of reserves within equity [text block]text blockIAS 1 79 b
Disclosure of restricted cash and cash equivalents [text block]text blockIAS 1 10 e
Disclosure of revenue [text block]text blockIAS 1 10 e, Expiry date 2018.1.1 IAS 18 Disclosure
Disclosure of service concession arrangements [text block]text blockSIC 29 Consensus
Disclosure of share capital, reserves and other equity interest [text block]text blockIAS 1 79
Disclosure of share-based payment arrangements [text block]text blockIFRS 2 44
Disclosure of subordinated liabilities [text block]text blockIAS 1 10 e
Disclosure of subsidiaries [text block]text blockIAS 27 17 b, IFRS 12 B4 a, IAS 27 16 b
Disclosure of significant accounting policies [text block]text blockIAS 1 117
Disclosure of tax receivables and payables [text block]text blockIAS 1 10 e
Disclosure of trade and other payables [text block]text blockIAS 1 10 e
Disclosure of trade and other receivables [text block]text blockIAS 1 10 e
Disclosure of trading income (expense) [text block]text blockIAS 1 10 e
Disclosure of treasury shares [text block]text blockIAS 1 10 e
Description of accounting policy for available-for-sale financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for biological assets [text block]text blockIAS 1 117 b
Description of accounting policy for borrowing costs [text block]text blockIAS 1 117 b
Description of accounting policy for borrowings [text block]text blockIAS 1 117 b
Description of accounting policy for business combinations [text block]text blockIAS 1 117 b
Description of accounting policy for business combinations and goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for cash flows [text block]text blockIAS 1 117 b
Description of accounting policy for collateral [text block]text blockIAS 1 117 b
Description of accounting policy for construction in progress [text block]text blockIAS 1 117 b
Description of accounting policy for contingent liabilities and contingent assets [text block]text blockIAS 1 117 b
Description of accounting policy for customer acquisition costs [text block]text blockIAS 1 117 b
Description of accounting policy for customer loyalty programmes [text block]text blockIAS 1 117 b
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]text blockIAS 1 117 b
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]text blockIAS 1 117 b
Description of accounting policy for deferred income tax [text block]text blockIAS 1 117 b
Description of accounting policy for depreciation expense [text block]text blockIAS 1 117 b
Description of accounting policy for derecognition of financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for derivative financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for derivative financial instruments and hedging [text block]text blockIAS 1 117 b
Description of accounting policy for determining components of cash and cash equivalents [text block]text blockIAS 7 46
Description of accounting policy for discontinued operations [text block]text blockIAS 1 117 b
Description of accounting policy for discounts and rebates [text block]text blockIAS 1 117 b
Description of accounting policy for dividends [text block]text blockIAS 1 117 b
Description of accounting policy for earnings per share [text block]text blockIAS 1 117 b
Description of accounting policy for emission rights [text block]text blockIAS 1 117 b
Description of accounting policy for employee benefits [text block]text blockIAS 1 117 b
Description of accounting policy for environment related expense [text block]text blockIAS 1 117 b
Description of accounting policy for exceptional items [text block]text blockIAS 1 117 b
Description of accounting policy for expenses [text block]text blockIAS 1 117 b
Description of accounting policy for exploration and evaluation expenditures [text block]text blockIFRS 6 24 a
Description of accounting policy for fair value measurement [text block]text blockIAS 1 117 b
Description of accounting policy for fee and commission income and expense [text block]text blockIAS 1 117 b
Description of accounting policy for finance costs [text block]text blockIAS 1 117 b
Description of accounting policy for finance income and costs [text block]text blockIAS 1 117 b
Description of accounting policy for financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for financial guarantees [text block]text blockIAS 1 117 b
Description of accounting policy for financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for financial instruments at fair value through profit or loss [text block]text blockIAS 1 117 b
Description of accounting policy for financial liabilities [text block]text blockIAS 1 117 b
Description of accounting policy for foreign currency translation [text block]text blockIAS 1 117 b
Description of accounting policy for franchise fees [text block]text blockIAS 1 117 b
Description of accounting policy for functional currency [text block]text blockIAS 1 117 b
Description of accounting policy for goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for government grants [text block]text blockIAS 20 39 a
Description of accounting policy for hedging [text block]text blockIAS 1 117 b
Description of accounting policy for held-to-maturity investments [text block]text blockIAS 1 117 b
Description of accounting policy for impairment of assets [text block]text blockIAS 1 117 b
Description of accounting policy for impairment of financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for impairment of non-financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for income tax [text block]text blockIAS 1 117 b
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]text blockIFRS 4 37 a
Description of accounting policy for intangible assets and goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for intangible assets other than goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for interest income and expense [text block]text blockIAS 1 117 b
Description of accounting policy for investment in associates [text block]text blockIAS 1 117 b
Description of accounting policy for investment in associates and joint ventures [text block]text blockIAS 1 117 b
Description of accounting policy for investments in joint ventures [text block]text blockIAS 1 117 b
Description of accounting policy for investment property [text block]text blockIAS 1 117 b
Description of accounting policy for investments other than investments accounted for using equity method [text block]text blockIAS 1 117 b
Description of accounting policy for issued capital [text block]text blockIAS 1 117 b
Description of accounting policy for leases [text block]text blockIAS 1 117 b
Description of accounting policy for loans and receivables [text block]text blockIAS 1 117 b
Description of accounting policy for measuring inventories [text block]text blockIAS 2 36 a
Description of accounting policy for mining assets [text block]text blockIAS 1 117 b
Description of accounting policy for mining rights [text block]text blockIAS 1 117 b
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]text blockIAS 1 117 b
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]text blockIAS 1 117 b
Description of accounting policy for offsetting of financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for oil and gas assets [text block]text blockIAS 1 117 b
Description of accounting policy for programming assets [text block]text blockIAS 1 117 b
Description of accounting policy for property, plant and equipment [text block]text blockIAS 1 117 b
Description of accounting policy for provisions [text block]text blockIAS 1 117 b
Description of accounting policy for reclassification of financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]text blockIFRS 7 28 a
Description of accounting policy for recognition of revenue [text block]text blockExpiry date 2018.1.1 IAS 18 35 a, IAS 1 117 b
Description of accounting policy for regulatory deferral accounts [text block]text blockIAS 1 117 b
Description of accounting policy for reinsurance [text block]text blockIAS 1 117 b
Description of accounting policy for repairs and maintenance [text block]text blockIAS 1 117 b
Description of accounting policy for repurchase and reverse repurchase agreements [text block]text blockIAS 1 117 b
Description of accounting policy for research and development expense [text block]text blockIAS 1 117 b
Description of accounting policy for restricted cash and cash equivalents [text block]text blockIAS 1 117 b
Description of accounting policy for segment reporting [text block]text blockIAS 1 117 b
Description of accounting policy for service concession arrangements [text block]text blockIAS 1 117 b
Description of accounting policy for share-based payment transactions [text block]text blockIAS 1 117 b
Description of accounting policy for stripping costs [text block]text blockIAS 1 117 b
Description of accounting policy for subsidiaries [text block]text blockIAS 1 117 b
Description of accounting policy for taxes other than income tax [text block]text blockIAS 1 117 b
Description of accounting policy for termination benefits [text block]text blockIAS 1 117 b
Description of accounting policy for trade and other payables [text block]text blockIAS 1 117 b
Description of accounting policy for trade and other receivables [text block]text blockIAS 1 117 b
Description of accounting policy for trading income and expense [text block]text blockIAS 1 117 b
Description of accounting policy for transactions with non-controlling interests [text block]text blockIAS 1 117 b
Description of accounting policy for transactions with related parties [text block]text blockIAS 1 117 b
Description of accounting policy for treasury shares [text block]text blockIAS 1 117 b
Description of accounting policy for warrants [text block]text blockIAS 1 117 b
Description of other accounting policies relevant to understanding of financial statements [text block]text blockIAS 1 117 b
ANNEX IIIApplicable Inline XBRL specifications1.Issuers shall ensure that the Inline XBRL instance document is valid with respect to the Inline XBRL 1.1 specification and is conform to the XBRL Units Registry.2.Issuers shall ensure that the issuer’s XBRL extension taxonomy files are valid with respect to the XBRL 2.1 and the XBRL Dimensions 1.0 specifications.3.Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package where XBRL taxonomy files are packaged according to the Taxonomy Packages specifications.4.Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy respect the requirements of the marking up and filing rules set out in Annex IV.ANNEX IVMarking up and filing rules1.Issuers shall ensure that the Inline XBRL instance document contains data of a single issuer, so that all entity identifiers in contexts shall have identical content.2.Issuers shall identify themselves in the Inline XBRL instance document using ISO 17442 legal entity identifiers on the XBRL context entity identifiers and schemes.3.When marking up disclosures, issuers shall use the core taxonomy element with the closest accounting meaning to the disclosure being marked up. Where there appears to be a choice of core taxonomy elements, issuers should select the element with the narrowest accounting meaning and/or scope.4.If the closest core taxonomy element would misrepresent the accounting meaning of the disclosure being marked up as required by point 3, issuers shall create an extension taxonomy element and use that to mark up the disclosure concerned. All extension taxonomy elements created shall:(a)not duplicate the meaning and scope of any core taxonomy element;(b)identify the creator of the element;(c)be assigned with an appropriate balance attribute;(d)have standard labels in the language corresponding to the language of the annual financial report. Labels in additional languages are recommended to be added. All labels shall correspond to the accounting meaning and scope of the described underlying business concepts.5.Issuers shall ensure that each extension taxonomy element used to mark up a disclosure in the annual financial report is included in at least one hierarchy of the presentation linkbase and of the definition linkbase of the extension taxonomy.6.Issuers shall use the calculation linkbases of their extension taxonomies to document arithmetical relationships between numeric core and/or extension taxonomy elements, in particular for arithmetic relationships between core and/or extension taxonomy elements from the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows.7.To identify to which part of the financial statements the markups relate, issuers shall use dedicated root taxonomy elements as starting points for the respective parts of the financial statements in their extension taxonomy’s presentation linkbases. The element names, labels and prefixes of these root taxonomy elements shall be as set out in the Table 1.
TableElement names, labels and prefixes of the root elements
PrefixElement nameLabel
ifrs-fullStatementOfFinancialPositionAbstractStatement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position
ifrs-fullIncomeStatementAbstractProfit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately
ifrs-fullStatementOfComprehensiveIncomeAbstractStatement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement
ifrs-fullStatementOfCashFlowsAbstractStatement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows
ifrs-fullStatementOfChangesInEquityAbstractStatement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity
esef_corNotesAccountingPoliciesAndMandatoryTagsNotes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements
The dedicated root taxonomy elements shall also be included in the XBRL taxonomy files prepared by ESMA.
8.In their extension taxonomies, issuers shall not replace the labels or references of core taxonomy elements. Issuer specific labels may be added to the core taxonomy elements.9.Issuers shall ensure that the issuer’s extension taxonomy elements marking up the IFRS consolidated financial statements’ statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more core taxonomy elements. In particular:(a)the issuer shall anchor its extension taxonomy element to the core taxonomy element having the closest wider accounting meaning and/or scope to that extension taxonomy element of the issuer. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the target of the relationship;(b)the issuer may anchor the extension taxonomy element to the core taxonomy element or elements having the closest narrower accounting meaning and/or scope to that extension taxonomy element concerned. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element or elements concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the source of the relationship or relationships. Where the extension taxonomy element combines a number of core taxonomy elements, the issuer shall anchor that extension taxonomy element to each of those core taxonomy elements except any such core taxonomy element or elements, which are reasonably deemed to be insignificant.10.Notwithstanding point 9, issuers do not need to anchor to another core taxonomy element an extension taxonomy element that is used to mark up a disclosure in the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity or the statement of cash flows that is a subtotal of other disclosures in the same statement.11.Issuers shall ensure that the data type and period type of a taxonomy element used to mark up a disclosure reflects the accounting meaning of the marked up disclosure. Issuers shall not define and apply a custom type for a taxonomy element, if a suitable type is already defined by the XBRL specifications or in the XBRL Data Types Registry.12.When marking up disclosures, issuers shall not use numeric taxonomy elements to mark up different values for a given context (entity, period and dimensional breakdowns) unless the difference is a result of rounding related to presentation of the same information with different scale in more than one place in the same annual financial report.13.When marking up disclosures, issuers shall use non-numeric taxonomy elements in a way that it marks up all disclosures that match the definition of the respective element. Issuers shall not apply the markups only partially or selectively.14.Issuers shall ensure that the Inline XBRL instance document does not contain executable code.
ANNEX VXBRL taxonomy filesXBRL taxonomy files published by ESMA shall:(a)identify, as XBRL elements, all core taxonomy elements;(b)set attributes of core taxonomy elements following their type as prescribed in Annex I;(c)provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references;(d)define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements;(e)define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;(f)be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Taxonomy Packages specifications as set out in Annex III;(g)contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;(h)identify to which periods they refer.ANNEX VISchema of the core taxonomy
TableSchema of the core taxonomy to mark up IFRS consolidated financial statements
PrefixElement name/role URIElement type and attributesLabelDocumentation labelReferences
ifrs-fullAbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMembermemberAbnormally large changes in asset prices or foreign exchange rates [member]This member stands for abnormally large changes in asset prices or foreign exchange rates.example: IAS 10 22 g
ifrs-fullAccountingEstimatesAxisaxisAccounting estimates [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 39
ifrs-fullAccountingEstimatesMembermemberAccounting estimates [member]This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.disclosure: IAS 8 39
ifrs-fullAccountingProfitX duration creditAccounting profitThe amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i
ifrs-fullAccrualsX instant creditAccrualsThe 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.common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeX instant creditAccruals and deferred incomeThe amount of accruals and deferred income. [Refer: Accruals; Deferred income]common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeAbstractAccruals and deferred income [abstract]
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsCurrentX instant creditAccruals and deferred income classified as currentThe amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsCurrentAbstractAccruals and deferred income classified as current [abstract]
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsNoncurrentX instant creditAccruals and deferred income classified as non-currentThe amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstractAccruals and deferred income classified as non-current [abstract]
ifrs-fullAccrualsClassifiedAsCurrentX instant creditAccruals classified as currentThe amount of accruals classified as current. [Refer: Accruals]common practice: IAS 1 78
ifrs-fullAccrualsClassifiedAsNoncurrentX instant creditAccruals classified as non-currentThe amount of accruals classified as non-current. [Refer: Accruals]common practice: IAS 1 78
ifrs-fullAccruedIncomeX instant debitAccrued incomeThe amount of asset representing income that has been earned but is not yet received.common practice: IAS 1 112 c
ifrs-fullAccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivableX instant creditAccumulated allowance for uncollectible minimum lease payments receivableThe amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 47 d - Expiry date 2019.01.01
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX instant debitAccumulated 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 assetsThe 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]disclosure: IFRS 7 9 c - Effective 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX instantAccumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instrumentsThe 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]disclosure: IFRS 7 9 d - Effective 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX instant creditAccumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityThe 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]disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a - Effective 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssetsX instant debitAccumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assetsThe 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]]disclosure: IFRS 7 9 c - Expiry date 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX instantAccumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instrumentsThe 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]disclosure: IFRS 7 9 d - Expiry date 2018.01.01
ifrs-fullAccumulatedDepreciationAmortisationAndImpairmentMembermemberAccumulated depreciation, amortisation and impairment [member]This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]disclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 17 32 - Expiry date 2019.01.01, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f
ifrs-fullAccumulatedDepreciationAndAmortisationMembermemberAccumulated depreciation and amortisation [member]This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]common practice: IAS 16 73 d, disclosure: IAS 16 75 b, common practice: IAS 17 32 - Expiry date 2019.01.01, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssetsX instant debitAccumulated fair value hedge adjustment on hedged item included in carrying amount, assetsThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a ii - Effective 2018.01.01
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilitiesX instant creditAccumulated fair value hedge adjustment on hedged item included in carrying amount, liabilitiesThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a ii - Effective 2018.01.01
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssetsX instant debitAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assetsThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]disclosure: IFRS 7 24B a v - Effective 2018.01.01
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilitiesX instant creditAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilitiesThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]disclosure: IFRS 7 24B a v - Effective 2018.01.01
ifrs-fullAccumulatedImpairmentMembermemberAccumulated impairment [member]This member stands for accumulated impairment. [Refer: Impairment loss]common practice: IAS 16 73 d, common practice: IAS 17 32 - Expiry date 2019.01.01, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01, example: IFRS 7 IG29 b - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullAccumulatedOtherComprehensiveIncomeX instant creditAccumulated other comprehensive incomeThe 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]common practice: IAS 1 55
ifrs-fullAccumulatedOtherComprehensiveIncomeMembermemberAccumulated other comprehensive income [member]This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]common practice: IAS 1 108
ifrs-fullAcquisitionAndAdministrationExpenseRelatedToInsuranceContractsX duration debitAcquisition and administration expense related to insurance contractsThe amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IAS 1 85
ifrs-fullAcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDateX instant creditAcquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition dateThe acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 p i
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredX instant creditConsideration transferred, acquisition-date fair valueThe fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredAbstractAcquisition-date fair value of total consideration transferred [abstract]
ifrs-fullAcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration debitAcquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullAcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration debitAcquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullAcquisitionsThroughBusinessCombinationsBiologicalAssetsX duration debitAcquisitions through business combinations, biological assetsThe increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]disclosure: IAS 41 50 e
ifrs-fullAcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitAcquisitions through business combinations, deferred acquisition costs arising from insurance contractsThe increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]common practice: IFRS 4 37 e
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwillX duration debitAcquisitions through business combinations, intangible assets and goodwillThe increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]common practice: IAS 38 118 e i
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration debitAcquisitions through business combinations, intangible assets other than goodwillThe increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]disclosure: IAS 38 118 e i
ifrs-fullAcquisitionsThroughBusinessCombinationsInvestmentPropertyX duration debitAcquisitions through business combinations, investment propertyThe increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii
ifrs-fullAcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditAcquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issuedThe increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]common practice: IFRS 4 37 e
ifrs-fullAcquisitionsThroughBusinessCombinationsOtherProvisionsX duration creditAcquisitions through business combinations, other provisionsThe increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]common practice: IAS 37 84
ifrs-fullAcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentX duration debitAcquisitions through business combinations, property, plant and equipmentThe increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]disclosure: IAS 16 73 e iii
ifrs-fullAcquisitionsThroughBusinessCombinationsReinsuranceAssetsX duration debitAcquisitions through business combinations, reinsurance assetsThe increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullActuarialAssumptionOfDiscountRatesX.XX instantActuarial assumption of discount ratesThe discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfDiscountRatesMembermemberActuarial assumption of discount rates [member]This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationX.XX instantActuarial assumption of expected rates of inflationThe expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationMembermemberActuarial assumption of expected rates of inflation [member]This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesX.XX instantActuarial assumption of expected rates of pension increasesThe expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesMembermemberActuarial assumption of expected rates of pension increases [member]This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesX.XX instantActuarial assumption of expected rates of salary increasesThe expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMembermemberActuarial assumption of expected rates of salary increases [member]This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirementActuarial assumption of life expectancy after retirementThe life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirementMembermemberActuarial assumption of life expectancy after retirement [member]This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesX.XX instantActuarial assumption of medical cost trend ratesMedical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesMembermemberActuarial assumption of medical cost trend rates [member]This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfMortalityRatesActuarial assumption of mortality ratesThe mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfMortalityRatesMembermemberActuarial assumption of mortality rates [member]This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfRetirementAgeActuarial assumption of retirement ageThe retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfRetirementAgeMembermemberActuarial assumption of retirement age [member]This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionsAxisaxisActuarial assumptions [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 145
ifrs-fullActuarialAssumptionsMembermemberActuarial assumptions [member]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.disclosure: IAS 19 145
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAssetX duration debitActuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)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)]disclosure: IAS 19 141 c ii
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAssetX duration debitActuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 c iii
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAssetX duration debitActuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)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)]common practice: IAS 19 141 c
ifrs-fullActuarialPresentValueOfPromisedRetirementBenefitsX instant creditActuarial present value of promised retirement benefitsThe present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.disclosure: IAS 26 35 d
ifrs-fullAdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssetsX durationAdditional allowance recognised in profit or loss, allowance account for credit losses of financial assetsThe amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullAdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractAdditional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstractAdditional disclosures related to regulatory deferral accounts [abstract]
ifrs-fullAdditionalInformationAboutEntityExposureToRisktextAdditional information about entity exposure to riskAdditional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.disclosure: IFRS 7 35
ifrs-fullAdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombinationtextAdditional information about nature and financial effect of business combinationAdditional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]disclosure: IFRS 3 63
ifrs-fullAdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatorytext blockAdditional information about nature of and changes in risks associated with interests in structured entities [text block]The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.disclosure: IFRS 12 B25
ifrs-fullAdditionalInformationAboutSharebasedPaymentArrangementstext blockAdditional information about share-based payment arrangements [text block]Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 52
ifrs-fullAdditionalInformationAbstractAdditional information [abstract]
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration creditAdditional liabilities, contingent liabilities recognised in business combinationThe amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]disclosure: IFRS 3 B67 c
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstractAdditional liabilities, contingent liabilities recognised in business combination [abstract]
ifrs-fullAdditionalPaidinCapitalX instant creditAdditional paid-in capitalThe 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.common practice: IAS 1 55
ifrs-fullAdditionalPaidinCapitalMembermemberAdditional paid-in capital [member]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.common practice: IAS 1 108
ifrs-fullAdditionalProvisionsOtherProvisionsX duration creditAdditional provisions, other provisionsThe amount of additional other provisions made. [Refer: Other provisions]disclosure: IAS 37 84 b
ifrs-fullAdditionalProvisionsOtherProvisionsAbstractAdditional provisions, other provisions [abstract]
ifrs-fullAdditionalRecognitionGoodwillX duration debitAdditional recognition, goodwillThe 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]]disclosure: IFRS 3 B67 d ii
ifrs-fullAdditionsFromAcquisitionsInvestmentPropertyX duration debitAdditions from acquisitions, investment propertyThe amount of additions to investment property resulting from acquisitions. [Refer: Investment property]disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-fullAdditionsFromPurchasesBiologicalAssetsX duration debitAdditions from purchases, biological assetsThe amount of additions to biological assets resulting from purchases. [Refer: Biological assets]disclosure: IAS 41 50 b
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssetsX duration debitAdditions from subsequent expenditure recognised as asset, biological assetsThe amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]common practice: IAS 41 50
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentPropertyX duration debitAdditions from subsequent expenditure recognised as asset, investment propertyThe amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-fullAdditionsInvestmentPropertyAbstractAdditions, investment property [abstract]
ifrs-fullAdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditAdditions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issuedThe increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]example: IFRS 4 IG37 b, example: IFRS 4 37 e
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsX duration debitAdditions other than through business combinations, biological assetsThe amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]common practice: IAS 41 50
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstractAdditions other than through business combinations, biological assets [abstract]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration debitAdditions other than through business combinations, intangible assets other than goodwillThe amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]disclosure: IAS 38 118 e i
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyX duration debitAdditions other than through business combinations, investment propertyThe amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentX duration debitAdditions other than through business combinations, property, plant and equipmentThe amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]disclosure: IAS 16 73 e i
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsReinsuranceAssetsX duration debitAdditions other than through business combinations, reinsurance assetsThe amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullAdditionsToNoncurrentAssetsX duration debitAdditions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contractsThe amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e
ifrs-fullAdditionsToRightofuseAssetsX duration debitAdditions to right-of-use assetsThe amount of additions to right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 53 h - Effective 2019.01.01
ifrs-fullAddressOfRegisteredOfficeOfEntitytextAddress of entity's registered officeThe address at which the entity's office is registered.disclosure: IAS 1 138 a
ifrs-fullAddressWhereConsolidatedFinancialStatementsAreObtainabletextAddress where consolidated financial statements are obtainableThe 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]]disclosure: IAS 27 16 a
ifrs-fullAdjustedWeightedAverageSharessharesAdjusted weighted average number of ordinary shares outstandingThe 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]]disclosure: IAS 33 70 b
ifrs-fullAdjustmentsForAmortisationExpenseX duration debitAdjustments for amortisation expenseAdjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]common practice: IAS 7 20
ifrs-fullAdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItemsX duration debitAmounts 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 taxThe 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]]disclosure: IFRS 7 23 e - Expiry date 2018.01.01
ifrs-fullAdjustmentsForCurrentTaxOfPriorPeriodX duration debitAdjustments for current tax of prior periodsAdjustments of tax expense (income) recognised in the period for current tax of prior periods.example: IAS 12 80 b
ifrs-fullAdjustmentsForDecreaseIncreaseInBiologicalAssetsX duration debitAdjustments for decrease (increase) in biological assetsAdjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInDerivativeFinancialAssetsX duration debitAdjustments for decrease (increase) in derivative financial assetsAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTradingX duration debitAdjustments for decrease (increase) in financial assets held for tradingAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInInventoriesX duration debitAdjustments for decrease (increase) in inventoriesAdjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanksX duration debitAdjustments for decrease (increase) in loans and advances to banksAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomersX duration debitAdjustments for decrease (increase) in loans and advances to customersAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherAssetsX duration debitAdjustments for decrease (increase) in other assetsAdjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherCurrentAssetsX duration debitAdjustments for decrease (increase) in other current assetsAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesX duration debitAdjustments for decrease (increase) in other operating receivablesAdjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration debitAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowedAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAccountReceivableX duration debitAdjustments for decrease (increase) in trade accounts receivableAdjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAndOtherReceivablesX duration debitAdjustments for decrease (increase) in trade and other receivablesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDeferredTaxExpenseX duration debitAdjustments for deferred tax expenseAdjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDeferredTaxOfPriorPeriodsX duration debitAdjustments for deferred tax of prior periodsAdjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.common practice: IAS 12 80
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseX duration debitAdjustments for depreciation and amortisation expenseAdjustments 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)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or lossAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDepreciationExpenseX duration debitAdjustments for depreciation expenseAdjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDividendIncomeX duration creditAdjustments for dividend incomeAdjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForFairValueGainsLossesX duration debitAdjustments for fair value losses (gains)Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForFinanceCostsX duration debitAdjustments for finance costsAdjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]common practice: IAS 7 20 c
ifrs-fullAdjustmentsForFinanceIncomeX duration creditAdjustments for finance incomeAdjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForFinanceIncomeCostX duration creditAdjustments for finance income (cost)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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociatesX duration creditAdjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associatesAdjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipmentX duration creditAdjustments for gain (loss) on disposals, property, plant and equipmentAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssetsX duration creditAdjustments for gains (losses) on change in fair value less costs to sell, biological assetsAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueOfDerivativesX duration creditAdjustments for gains (losses) on change in fair value of derivativesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentPropertyX duration creditAdjustments for gains (losses) on fair value adjustment, investment propertyAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwillX duration debitAdjustments for impairment loss recognised in profit or loss, goodwillAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or lossAdjustments 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]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssetsX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assetsAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventoriesX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventoriesAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipmentAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivablesX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivablesAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncomeTaxExpenseX duration debitAdjustments for income tax expenseAdjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]disclosure: IAS 7 35
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeX duration debitAdjustments for increase (decrease) in deferred incomeAdjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromBanksX duration debitAdjustments for increase (decrease) in deposits from banksAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromCustomersX duration debitAdjustments for increase (decrease) in deposits from customersAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilitiesX duration debitAdjustments for increase (decrease) in derivative financial liabilitiesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesX duration debitAdjustments for increase (decrease) in employee benefit liabilitiesAdjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTradingX duration debitAdjustments for increase (decrease) in financial liabilities held for tradingAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilitiesX duration debitAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilitiesAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherCurrentLiabilitiesX duration debitAdjustments for increase (decrease) in other current liabilitiesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherLiabilitiesX duration debitAdjustments for increase (decrease) in other liabilitiesAdjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherOperatingPayablesX duration debitAdjustments for increase (decrease) in other operating payablesAdjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration debitAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lentAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAccountPayableX duration debitAdjustments for increase (decrease) in trade accounts payableAdjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAndOtherPayablesX duration debitAdjustments for increase (decrease) in trade and other payablesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTimeX duration debitAdjustments for increase in other provisions arising from passage of timeAdjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]common practice: IAS 7 20
ifrs-fullAdjustmentsForInterestExpenseX duration debitAdjustments for interest expenseAdjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForInterestIncomeX duration creditAdjustments for interest incomeAdjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForLossesGainsOnDisposalOfNoncurrentAssetsX duration debitAdjustments for losses (gains) on disposal of non-current assetsAdjustments 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)]common practice: IAS 7 14
ifrs-fullAdjustmentsForProvisionsX duration debitAdjustments for provisionsAdjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForReconcileProfitLossX duration debitAdjustments to reconcile profit (loss)Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]disclosure: IAS 7 20
ifrs-fullAdjustmentsForReconcileProfitLossAbstractAdjustments to reconcile profit (loss) [abstract]
ifrs-fullAdjustmentsForSharebasedPaymentsX duration debitAdjustments for share-based paymentsAdjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForUndistributedProfitsOfAssociatesX duration creditAdjustments for undistributed profits of associatesAdjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethodX duration creditAdjustments for undistributed profits of investments accounted for using equity methodAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForUnrealisedForeignExchangeLossesGainsX duration debitAdjustments for unrealised foreign exchange losses (gains)Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapitalX duration debitAdjustments to reconcile profit (loss) other than changes in working capitalAdjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentToCarryingAmountsReportedUnderPreviousGAAPX instant debitAggregate adjustment to carrying amounts of investments reported under previous GAAPThe amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]disclosure: IFRS 1 31 c
ifrs-fullAdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssetsX.XX durationAdjustment to mid-market consensus price, significant unobservable inputs, assetsAdjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 c
ifrs-fullAdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationAdjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instrumentsAdjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Entity's own equity instruments [member]]example: IFRS 13 B36 c
ifrs-fullAdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilitiesX.XX durationAdjustment to mid-market consensus price, significant unobservable inputs, liabilitiesAdjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 c
ifrs-fullAdjustmentToProfitLossForPreferenceShareDividendsX duration debitAdjustment to profit (loss) for preference share dividendsAdjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent equity. [Refer: Preference shares [member]; Profit (loss)]example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example), example: IAS 33 70 a
ifrs-fullAdministrativeExpenseX duration debitAdministrative expensesThe amount of expenses that the entity classifies as being administrative.example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi
ifrs-fullAdvancesX instant creditAdvances receivedThe amount of payments received for goods or services to be provided in the future.common practice: IAS 1 55
ifrs-fullAdvancesReceivedForContractsInProgressX instant creditAdvances received for contracts in progressThe amount of advances received by the entity before the related work is performed on construction contracts.disclosure: IFRIC 15 21 b - Expiry date 2018.01.01, disclosure: IAS 11 40 b - Expiry date 2018.01.01
ifrs-fullAdvertisingExpenseX duration debitAdvertising expenseThe amount of expense arising from advertising.common practice: IAS 1 112 c
ifrs-fullAggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMembermemberAggregate adjustment to carrying amounts reported under previous GAAP [member]This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]disclosure: IFRS 1 30 b
ifrs-fullAggregateContinuingAndDiscontinuedOperationsMembermemberAggregate continuing and discontinued operations [member]This member stands for the aggregate of continuing and discontinued operations. It also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Continuing operations [member]]disclosure: IFRS 5 Presentation and disclosure
ifrs-fullAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX instantAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 28 b
ifrs-fullAggregatedIndividuallyImmaterialAssociatesMembermemberAggregated individually immaterial associates [member]This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullAggregatedIndividuallyImmaterialBusinessCombinationsMembermemberAggregated individually immaterial business combinations [member]This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]disclosure: IFRS 3 B65
ifrs-fullAggregatedIndividuallyImmaterialJointVenturesMembermemberAggregated individually immaterial joint ventures [member]This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullAggregatedMeasurementMembermemberAggregated measurement [member]This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-fullAggregatedTimeBandsMembermemberAggregated time bands [member]This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.disclosure: IAS 1 61, disclosure: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01, disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01, disclosure: IFRS 15 120 b i - Effective 2018.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a - Effective 2018.01.01
ifrs-fullAggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMembermemberAggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]disclosure: IAS 36 135
ifrs-fullAggregateOfFairValuesMembermemberAggregate of fair values [member]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.disclosure: IFRS 1 30 a
ifrs-fullAgriculturalProduceByGroupAxisaxisAgricultural produce by group [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 41 46 b ii
ifrs-fullAgriculturalProduceGroupMembermemberAgricultural produce, group [member]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]common practice: IAS 41 46 b ii
ifrs-fullAircraftX instant debitAircraftThe amount of property, plant and equipment representing aircraft used in the entity's operations.example: IAS 16 37 e
ifrs-fullAircraftMembermemberAircraft [member]This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]example: IAS 16 37 e
ifrs-fullAircraftUnderFinanceLeaseMembermemberAircraft under finance lease [member]This member stands for aircraft held by the entity under a finance lease. [Refer: Aircraft [member]]common practice: IAS 16 37 e - Expiry date 2019.01.01
ifrs-fullAirportLandingRightsMembermemberAirport landing rights [member]This member stands for airport landing rights.common practice: IAS 38 119
ifrs-fullAllLevelsOfFairValueHierarchyMembermemberAll levels of fair value hierarchy [member]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.disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-fullAllOtherSegmentsMembermemberAll other segments [member]This member stands for business activities and operating segments that are not reportable.disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 16
ifrs-fullAllowanceAccountForCreditLossesOfFinancialAssetsX instant creditAllowance account for credit losses of financial assetsThe amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]disclosure: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullAllowanceForCreditLossesMembermemberAllowance for credit losses [member]This member stands for an allowance account used to record impairments to financial assets due to credit losses.common practice: IAS 12 81 g
ifrs-fullAmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration debitAmortisation, assets recognised from costs incurred to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 128 b - Effective 2018.01.01
ifrs-fullAmortisationDeferredAcquisitionCostsArisingFromInsuranceContractsX duration creditAmortisation, deferred acquisition costs arising from insurance contractsThe amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]example: IFRS 4 IG39 c, example: IFRS 4 37 e
ifrs-fullAmortisationExpenseX duration debitAmortisation expenseThe amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.common practice: IAS 1 112 c
ifrs-fullAmortisationIntangibleAssetsOtherThanGoodwillX durationAmortisation, intangible assets other than goodwillThe amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]disclosure: IAS 38 118 e vi
ifrs-fullAmortisationMethodIntangibleAssetsOtherThanGoodwilltextAmortisation method, intangible assets other than goodwillThe amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]disclosure: IAS 38 118 b
ifrs-fullAmortisationOfGainsAndLossesArisingOnBuyingReinsuranceX duration debitAmortisation of losses (gains) arising on buying reinsuranceThe amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]disclosure: IFRS 4 37 b ii
ifrs-fullAmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantAmount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments mitigate maximum exposure to credit riskThe 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]disclosure: IFRS 7 9 b - Effective 2018.01.01
ifrs-fullAmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantAmount by which loans or receivables related credit derivatives or similar instruments mitigate maximum exposure to credit riskThe 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]]disclosure: IFRS 7 9 b - Expiry date 2018.01.01
ifrs-fullAmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversibleX instant debitAmount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversibleThe 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]disclosure: IFRS 14 36
ifrs-fullAmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverableX instant creditAmount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverableThe 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]disclosure: IFRS 14 36
ifrs-fullAmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmountX instant debitAmount by which unit's recoverable amount exceeds its carrying amountThe amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i
ifrs-fullAmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmountX.XX instantAmount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amountThe 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]]disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii
ifrs-fullAmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntityX duration debitAmount incurred by entity for provision of key management personnel services provided by separate management entityThe amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]disclosure: IAS 24 18A
ifrs-fullAmountOfReclassificationsOrChangesInPresentationX durationAmount of reclassifications or changes in presentationThe amount that is reclassified when the entity changes classification or presentation in its financial statements.disclosure: IAS 1 41 b
ifrs-fullAmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognitionX durationAmount presented in other comprehensive income realised at derecognition of financial liabilityThe 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]disclosure: IFRS 7 10 d - Effective 2018.01.01
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachX duration debitAmount reclassified from profit or loss to other comprehensive income applying overlay approachThe amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.disclosure: IFRS 4 35D a - Effective on first application of IFRS 9
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration debitAmount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsThe amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.disclosure: IFRS 4 39L f i - Effective on first application of IFRS 9
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTaxX duration creditAmount reclassified to other comprehensive income from profit or loss applying overlay approach, before taxThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTaxX duration creditAmount reclassified to other comprehensive income from profit or loss applying overlay approach, net of taxThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullAmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLeaseX duration creditAmount recognised as income from arrangement involving legal form of leaseThe amount recognised as income from arrangements involving the legal form of a lease.disclosure: SIC 27 10 b - Expiry date 2019.01.01
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleX instant creditAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for saleThe 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]]disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMembermemberAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]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]disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-fullAmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.11 d i - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.15 b i - Effective 2018.01.01
ifrs-fullAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration debitAmount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedThe amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.disclosure: IFRS 4 39L d i - Effective on first application of IFRS 9
ifrs-fullAmountsArisingFromInsuranceContractsAxisaxisAmounts arising from insurance contracts [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 4 Disclosure
ifrs-fullAmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitAmounts incurred, deferred acquisition costs arising from insurance contractsThe increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]example: IFRS 4 IG39 b, example: IFRS 4 37 e
ifrs-fullAmountsPayableRelatedPartyTransactionsX instant creditAmounts payable, related party transactionsThe amounts payable resulting from related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-fullAmountsPayableToTransfereeInRespectOfTransferredAssetsX instant creditOther amounts payable to transferee in respect of transferred assetsThe 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]disclosure: IFRS 7 42E d
ifrs-fullAmountsReceivableRelatedPartyTransactionsX instant debitAmounts receivable, related party transactionsThe amounts receivable resulting from related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-fullAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractAmounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX durationAmounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l iii
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTaxX duration debitAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before taxThe 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]disclosure: IFRS 9 5.6.5 - Effective 2018.01.01
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTaxX duration debitAmounts 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 taxThe 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]disclosure: IFRS 9 5.6.5 - Effective 2018.01.01
ifrs-fullAmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTaxX duration debitAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before taxThe 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]]disclosure: IFRS 7 23 e - Expiry date 2018.01.01
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsX instant creditAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assetsThe 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]disclosure: IFRS 7 13C d
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstractAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesX instant debitAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesThe 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]disclosure: IFRS 7 13C d
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstractAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
ifrs-fullAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration debitAmount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designatedThe amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.disclosure: IFRS 4 39L f ii - Effective on first application of IFRS 9
ifrs-fullAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration debitAmount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedThe amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.disclosure: IFRS 4 39L d ii - Effective on first application of IFRS 9
ifrs-fullAnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpairedtext blockAnalysis of age of financial assets that are past due but not impaired [text block]Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]disclosure: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullAnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatorytext blockAnalysis of credit exposures using external credit grading system [text block]The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]example: IFRS 7 IG23 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatorytext blockAnalysis of credit exposures using internal credit grading system [text block]The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]example: IFRS 7 IG23 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullAnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtext blockAnalysis of financial assets that are individually determined to be impaired [text block]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]disclosure: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullAnalysisOfIncomeAndExpenseAbstractAnalysis of income and expense [abstract]
ifrs-fullAnnouncementOfPlanToDiscontinueOperationMembermemberAnnouncement of plan to discontinue operation [member]This member stands for the announcement of a plan to discontinue an operation.example: IAS 10 22 b
ifrs-fullAnnouncingOrCommencingImplementationOfMajorRestructuringMembermemberAnnouncing or commencing implementation of major restructuring [member]This member stands for announcing or commencing implementation of major restructuring.example: IAS 10 22 e
ifrs-fullApplicableTaxRateX.XX durationApplicable tax rateThe applicable income tax rate.disclosure: IAS 12 81 c ii
ifrs-fullAreaOfLandUsedForAgricultureareaArea of land used for agricultureThe area of land used for agriculture by the entity.common practice: IAS 41 46 b i
ifrs-fullArrangementsInvolvingLegalFormOfLeaseAxisaxisArrangements involving legal form of lease [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullArrangementsInvolvingLegalFormOfLeaseMembermemberArrangements involving legal form of lease [member]This member stands for all arrangements involving legal forms of lease. For example, an entity may lease assets to an investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back. The form of each arrangement and its terms and conditions can vary significantly. It also represents the standard value for the 'Arrangements involving legal form of lease' axis if no other member is used.disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullAssetbackedDebtInstrumentsHeldX instant debitAsset-backed debt instruments heldThe amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullAssetbackedFinancingsMembermemberAsset-backed financings [member]This member stands for asset-backed financings.example: IFRS 12 B23 b
ifrs-fullAssetbackedSecuritiesAmountContributedToFairValueOfPlanAssetsX instant debitAsset-backed securities, amount contributed to fair value of plan assetsThe amount that securities that are backed by underlying assets constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 g
ifrs-fullAssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant debitAsset recognised for expected reimbursement, contingent liabilities in business combinationThe amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullAssetRecognisedForExpectedReimbursementOtherProvisionsX instant debitAsset recognised for expected reimbursement, other provisionsThe amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]disclosure: IAS 37 85 c
ifrs-fullAssetsX instant debitAssetsThe amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23
ifrs-fullAssetsAbstractAssets [abstract]
ifrs-fullAssetsAndLiabilitiesAxisaxisAssets and liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 125
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleAxisaxisAssets and liabilities classified as held for sale [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 5 38
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleMembermemberAssets and liabilities classified as held for sale [member]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]]disclosure: IFRS 5 38
ifrs-fullAssetsAndLiabilitiesMembermemberAssets and liabilities [member]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]disclosure: IAS 1 125
ifrs-fullAssetsAndLiabilitiesNotClassifiedAsHeldForSaleMembermemberAssets and liabilities not classified as held for sale [member]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]]disclosure: IFRS 5 38
ifrs-fullAssetsAndRegulatoryDeferralAccountDebitBalancesX instant debitAssets and regulatory deferral account debit balancesThe amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]disclosure: IFRS 14 21
ifrs-fullAssetsArisingFromExplorationForAndEvaluationOfMineralResourcesX instant debitAssets arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullAssetsArisingFromInsuranceContractsX instant debitAssets arising from insurance contractsThe amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullAssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValueX instant debitCollateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair valueThe 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]]disclosure: IFRS 7 15 a
ifrs-fullAssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMembermemberAssets held to hedge liabilities arising from financing activities [member]This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullAssetsLessCurrentLiabilitiesX instant debitAssets less current liabilitiesThe amount of assets less the amount of current liabilities.common practice: IAS 1 55
ifrs-fullAssetsLessCurrentLiabilitiesAbstractAssets less current liabilities [abstract]
ifrs-fullAssetsLiabilitiesOfBenefitPlanX instant creditAssets (liabilities) of benefit planThe amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.disclosure: IAS 26 35 a
ifrs-fullAssetsObtainedX instant debitAssets obtained by taking possession of collateral or calling on other credit enhancementsThe 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]]disclosure: IFRS 7 38 a
ifrs-fullAssetsOfBenefitPlanX instant debitAssets of benefit planThe amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]disclosure: IAS 26 35 a i
ifrs-fullAssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration debitAssets other than cash or cash equivalents in subsidiary or businesses acquired or disposedThe amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]disclosure: IAS 7 40 d
ifrs-fullAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersX instant debitAssets recognised from costs to obtain or fulfil contracts with customersThe 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.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullAssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant debitAssets recognised in entity's financial statements in relation to structured entitiesThe amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]disclosure: IFRS 12 29 a
ifrs-fullAssetsSoldOrRepledgedAsCollateralAtFairValueX instant debitCollateral sold or repledged in absence of default by owner of collateral, at fair valueThe 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]]disclosure: IFRS 7 15 b
ifrs-fullAssetsThatEntityContinuesToRecogniseX instant debitAssets that entity continues to recogniseThe amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]disclosure: IFRS 7 42D e
ifrs-fullAssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant debitAssets that entity continues to recognise to extent of continuing involvementThe amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]disclosure: IFRS 7 42D f
ifrs-fullAssetsToWhichSignificantRestrictionsApplyX instant debitAssets to which significant restrictions applyThe 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.disclosure: IFRS 12 13 c
ifrs-fullAssetsTransferredToStructuredEntitiesAtTimeOfTransferX duration creditAssets transferred to structured entities, at time of transferThe amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 27 c
ifrs-fullAssetsUnderInsuranceContractsAndReinsuranceContractsIssuedX instant debitAssets under insurance contracts and reinsurance contracts issuedThe amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]example: IAS 1 55, example: IFRS 4 IG20 b, example: IFRS 4 37 b
ifrs-fullAssetsUnderReinsuranceCededX instant debitAssets under reinsurance cededThe amount of assets under reinsurance contracts in which the entity is the policyholder.example: IAS 1 55, example: IFRS 4 IG20 c, example: IFRS 4 37 b
ifrs-fullAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant debitAssets with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 b
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseX instant creditAssociated liabilities that entity continues to recogniseThe amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]disclosure: IFRS 7 42D e
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant creditAssociated liabilities that entity continues to recognise to extent of continuing involvementThe amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]disclosure: IFRS 7 42D f
ifrs-fullAssociatesMembermemberAssociates [member]This member stands for the entities over which the investor has significant influence.disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a - Effective on first application of IFRS 9
ifrs-fullAtCostMembermemberAt cost [member]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.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55
ifrs-fullAtCostOrInAccordanceWithIFRS16WithinFairValueModelMembermemberAt cost or in accordance with IFRS 16 within fair value model [member]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]]disclosure: IAS 40 78 - Effective 2019.01.01
ifrs-fullAtCostWithinFairValueModelMembermemberAt cost within fair value model [member]This member stands for measurement based on cost when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]disclosure: IAS 40 78 - Expiry date 2019.01.01
ifrs-fullAtFairValueMembermemberAt fair value [member]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.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-fullAuditorsRemunerationX duration debitAuditor's remunerationThe amount of fees paid or payable to the entity's auditors.common practice: IAS 1 112 c
ifrs-fullAuditorsRemunerationAbstractAuditor's remuneration [abstract]
ifrs-fullAuditorsRemunerationForAuditServicesX duration debitAuditor's remuneration for audit servicesThe amount of fees paid or payable to the entity's auditors for auditing services.common practice: IAS 1 112 c
ifrs-fullAuditorsRemunerationForOtherServicesX duration debitAuditor's remuneration for other servicesThe 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.common practice: IAS 1 112 c
ifrs-fullAuditorsRemunerationForTaxServicesX duration debitAuditor's remuneration for tax servicesThe amount of fees paid or payable to the entity's auditors for tax services.common practice: IAS 1 112 c
ifrs-fullAuthorisedCapitalCommitmentsButNotContractedForX instant creditAuthorised capital commitments but not contracted forThe 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]common practice: IAS 1 112 c
ifrs-fullAvailableforsaleFinancialAssetsAbstractAvailable-for-sale financial assets [abstract]
ifrs-fullAverageEffectiveTaxRateX.XX durationAverage effective tax rateThe tax expense (income) divided by the accounting profit. [Refer: Accounting profit]disclosure: IAS 12 81 c ii
ifrs-fullAverageForeignExchangeRateX.XX durationAverage foreign exchange rateThe average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.common practice: IAS 1 112 c
ifrs-fullAverageNumberOfEmployeesX.XX durationAverage number of employeesThe average number of personnel employed by the entity during a period.common practice: IAS 1 112 c
ifrs-fullAveragePriceOfHedgingInstrumentX.XX instantAverage price of hedging instrumentThe average price of a hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23B b - Effective 2018.01.01
ifrs-fullAverageRateOfHedgingInstrumentX.XX instantAverage rate of hedging instrumentThe average rate of a hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23B b - Effective 2018.01.01
ifrs-fullBalancesOnCurrentAccountsFromCustomersX instant creditBalances on current accounts from customersThe amount of balances in customers' current accounts held by the entity.common practice: IAS 1 112 c
ifrs-fullBalancesOnDemandDepositsFromCustomersX instant creditBalances on demand deposits from customersThe amount of balances in customers' demand deposits held by the entity.common practice: IAS 1 112 c
ifrs-fullBalancesOnOtherDepositsFromCustomersX instant creditBalances on other deposits from customersThe amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.common practice: IAS 1 112 c
ifrs-fullBalancesOnTermDepositsFromCustomersX instant creditBalances on term deposits from customersThe amount of balances in customers' term deposits held by the entity.common practice: IAS 1 112 c
ifrs-fullBalancesWithBanksX instant debitBalances with banksThe amount of cash balances held at banks.common practice: IAS 7 45
ifrs-fullBankAcceptanceAssetsX instant debitBank acceptance assetsThe amount of bank acceptances recognised as assets.common practice: IAS 1 55
ifrs-fullBankAcceptanceLiabilitiesX instant creditBank acceptance liabilitiesThe amount of bank acceptances recognised as liabilities.common practice: IAS 1 55
ifrs-fullBankAndSimilarChargesX duration debitBank and similar chargesThe amount of bank and similar charges recognised by the entity as an expense.common practice: IAS 1 112 c
ifrs-fullBankBalancesAtCentralBanksOtherThanMandatoryReserveDepositsX instant debitBank balances at central banks other than mandatory reserve depositsThe amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]common practice: IAS 1 112 c
ifrs-fullBankBorrowingsUndiscountedCashFlowsX instant creditBank borrowings, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D
ifrs-fullBankDebtInstrumentsHeldX instant debitBank debt instruments heldThe amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullBankingArrangementsClassifiedAsCashEquivalentsX instant debitOther banking arrangements, classified as cash equivalentsA classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]common practice: IAS 7 45
ifrs-fullBankOverdraftsClassifiedAsCashEquivalentsX instant creditBank overdraftsThe 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]common practice: IAS 7 45
ifrs-fullBasicAndDilutedEarningsLossPerShareX.XX durationBasic and diluted earnings (loss) per shareThe amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]common practice: IAS 1 85
ifrs-fullBasicAndDilutedEarningsLossPerShareFromContinuingOperationsX.XX durationBasic and diluted earnings (loss) per share from continuing operationsBasic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]common practice: IAS 1 85
ifrs-fullBasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic and 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: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]disclosure: IFRS 14 26
ifrs-fullBasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsX.XX durationBasic and diluted earnings (loss) per share from discontinued operationsBasic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]common practice: IAS 1 85
ifrs-fullBasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic and 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: Basic and 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]]disclosure: IFRS 14 26
ifrs-fullBasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]disclosure: IFRS 14 26
ifrs-fullBasicAndDilutedEarningsPerShareAbstractBasic and diluted earnings per share [abstract]
ifrs-fullBasicEarningsLossPerShareX.XX durationBasic earnings (loss) per shareThe 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).disclosure: IAS 33 66
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsX.XX durationBasic earnings (loss) per share from continuing operationsBasic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]disclosure: IAS 33 66
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]disclosure: IFRS 14 26
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsX.XX durationBasic earnings (loss) per share from discontinued operationsBasic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]disclosure: IAS 33 68
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic 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]]disclosure: IFRS 14 26
ifrs-fullBasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic 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]disclosure: IFRS 14 26
ifrs-fullBasicEarningsPerShareAbstractBasic earnings per share [abstract]
ifrs-fullBasisForAttributingRevenuesFromExternalCustomersToIndividualCountriestextDescription of basis for attributing revenues from external customers to individual countriesThe description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]disclosure: IFRS 8 33 a
ifrs-fullBearerBiologicalAssetsMembermemberBearer biological assets [member]This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]example: IAS 41 43
ifrs-fullBearerPlantsX instant debitBearer plantsThe 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]example: IAS 16 37 i
ifrs-fullBearerPlantsMembermemberBearer plants [member]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]example: IAS 16 37 i
ifrs-fullBenefitsPaidOrPayableX duration debitBenefits paid or payableThe amount of benefits paid or payable for retirement benefit plans.disclosure: IAS 26 35 b v
ifrs-fullBestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivablesX instant debitBest estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivablesThe best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h iii
ifrs-fullBiologicalAssetsX instant debitBiological assetsThe amount of living animals or plants recognised as assets.disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43
ifrs-fullBiologicalAssetsAgeMembermemberBiological assets, age [member]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]example: IAS 41 43
ifrs-fullBiologicalAssetsAxisaxisBiological assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 41 50
ifrs-fullBiologicalAssetsByAgeAxisaxisBiological assets by age [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IAS 41 43
ifrs-fullBiologicalAssetsByGroupAxisaxisBiological assets by group [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 41 41
ifrs-fullBiologicalAssetsByTypeAxisaxisBiological assets by type [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IAS 41 43
ifrs-fullBiologicalAssetsGroupMembermemberBiological assets, group [member]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]disclosure: IAS 41 41
ifrs-fullBiologicalAssetsMembermemberBiological assets [member]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.disclosure: IAS 17 31 a - Expiry date 2019.01.01, common practice: IAS 41 50
ifrs-fullBiologicalAssetsPledgedAsSecurityForLiabilitiesX instant debitBiological assets pledged as security for liabilitiesThe amount of biological assets pledged as security for liabilities. [Refer: Biological assets]disclosure: IAS 41 49 a
ifrs-fullBiologicalAssetsTypeMembermemberBiological assets, type [member]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]example: IAS 41 43
ifrs-fullBiologicalAssetsWhoseTitleIsRestrictedX instant debitBiological assets whose title is restrictedThe amount of biological assets whose title is restricted. [Refer: Biological assets]disclosure: IAS 41 49 a
ifrs-fullBondsIssuedX instant creditBonds issuedThe amount of bonds issued by the entity.common practice: IAS 1 112 c
ifrs-fullBondsIssuedUndiscountedCashFlowsX instant creditBonds issued, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D
ifrs-fullBorrowingCostsAbstractBorrowing costs [abstract]
ifrs-fullBorrowingCostsCapitalisedX durationBorrowing costs capitalisedThe 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.disclosure: IAS 23 26 a
ifrs-fullBorrowingCostsIncurredX durationBorrowing costs incurredThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds.common practice: IAS 1 112 c
ifrs-fullBorrowingCostsRecognisedAsExpenseX duration debitBorrowing costs recognised as expenseThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.common practice: IAS 1 112 c
ifrs-fullBorrowingsX instant creditBorrowingsThe amount of outstanding funds that the entity is obligated to repay.common practice: IAS 1 55
ifrs-fullBorrowingsAbstractBorrowings [abstract]
ifrs-fullBorrowingsAdjustmentToInterestRateBasisX.XX instantBorrowings, adjustment to interest rate basisThe adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsByNameAxisaxisBorrowings by name [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 7 7
ifrs-fullBorrowingsByNameMembermemberBorrowings by name [member]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]common practice: IFRS 7 7
ifrs-fullBorrowingsByTypeAbstractBorrowings, by type [abstract]
ifrs-fullBorrowingsInterestRateX.XX instantBorrowings, interest rateThe interest rate on borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsInterestRateBasistextBorrowings, interest rate basisThe basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsMaturitytextBorrowings, maturityThe maturity of borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsOriginalCurrencytextBorrowings, original currencyThe currency in which the borrowings are denominated. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsRecognisedAsOfAcquisitionDateX instant creditBorrowings recognised as of acquisition dateThe amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullBottomOfRangeMembermemberBottom of range [member]This member stands for the bottom of a range.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullBrandNamesX instant debitBrand namesThe 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]example: IAS 38 119 a
ifrs-fullBrandNamesMembermemberBrand names [member]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]example: IAS 38 119 a
ifrs-fullBroadcastingRightsMembermemberBroadcasting rights [member]This member stands for broadcasting rights.common practice: IAS 38 119
ifrs-fullBrokerageFeeExpenseX duration debitBrokerage fee expenseThe amount of expense recognised for brokerage fees charged to the entity.common practice: IAS 1 112 c
ifrs-fullBrokerageFeeIncomeX duration creditBrokerage fee incomeThe amount of income recognised for brokerage fees charged by the entity.common practice: IAS 1 112 c
ifrs-fullBuildingsX instant debitBuildingsThe amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullBuildingsMembermemberBuildings [member]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]common practice: IAS 16 37
ifrs-fullBusinessCombinationsAxisaxisBusiness combinations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64
ifrs-fullBusinessCombinationsMembermemberBusiness combinations [member]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.disclosure: IFRS 3 B64
ifrs-fullCancellationOfTreasurySharesX duration creditCancellation of treasury sharesThe amount of treasury stock cancelled during the period. [Refer: Treasury shares]common practice: IAS 1 106 d
ifrs-fullCapitalCommitmentsX instant creditCapital commitmentsThe amount of future capital expenditures that the entity is committed to make.common practice: IAS 1 112 c
ifrs-fullCapitalCommitmentsAbstractCapital commitments [abstract]
ifrs-fullCapitalisationRateOfBorrowingCostsEligibleForCapitalisationX.XX durationCapitalisation rate of borrowing costs eligible for capitalisationThe 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]disclosure: IAS 23 26 b
ifrs-fullCapitalisedDevelopmentExpenditureMembermemberCapitalised development expenditure [member]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.common practice: IAS 38 119
ifrs-fullCapitalRedemptionReserveX instant creditCapital redemption reserveA component of equity representing the reserve for the redemption of the entity's own shares.common practice: IAS 1 55
ifrs-fullCapitalRedemptionReserveMembermemberCapital redemption reserve [member]This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.common practice: IAS 1 108
ifrs-fullCapitalRequirementsAxisaxisCapital requirements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 136
ifrs-fullCapitalRequirementsMembermemberCapital requirements [member]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.disclosure: IAS 1 136
ifrs-fullCapitalReserveX instant creditCapital reserveA component of equity representing the capital reserves.common practice: IAS 1 55
ifrs-fullCapitalReserveMembermemberCapital reserve [member]This member stands for a component of equity representing capital reserves.common practice: IAS 1 108
ifrs-fullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxisaxisCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, common practice: IFRS 7 IG29 - Expiry date 2018.01.01, common practice: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullCarryingAmountAtTimeOfSaleOfInvestmentPropertyCarriedAtCostWithinFairValueModelX instant debitInvestment property carried at cost within fair value model, at time of saleThe amount at the time of the sale of investment property carried at cost within fair value model. [Refer: At cost within fair value model [member]; Carrying amount [member]; Investment property]disclosure: IAS 40 78 d ii - Expiry date 2019.01.01
ifrs-fullCarryingAmountMembermemberCarrying amount [member]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]disclosure: IAS 16 73 e, disclosure: IAS 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, example: IFRS 7 IG29 a - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullCashX instant debitCashThe amount of cash on hand and demand deposits. [Refer: Cash on hand]common practice: IAS 7 45
ifrs-fullCashAbstractCash [abstract]
ifrs-fullCashAdvancesAndLoansFromRelatedPartiesX duration debitCash advances and loans from related partiesThe cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]common practice: IAS 7 17
ifrs-fullCashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivitiesX duration creditCash advances and loans made to other parties, classified as investing activitiesThe amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.example: IAS 7 16 e
ifrs-fullCashAdvancesAndLoansMadeToRelatedPartiesX duration creditCash advances and loans made to related partiesThe cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]common practice: IAS 7 16
ifrs-fullCashAndBankBalancesAtCentralBanksX instant debitCash and bank balances at central banksThe amount of cash and bank balances held at central banks.common practice: IAS 1 55
ifrs-fullCashAndCashEquivalentsX instant debitCash and cash equivalentsThe 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]disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a
ifrs-fullCashAndCashEquivalentsAbstractCash and cash equivalents [abstract]
ifrs-fullCashAndCashEquivalentsAmountContributedToFairValueOfPlanAssetsX instant debitCash and cash equivalents, amount contributed to fair value of plan assetsThe amount that cash and cash equivalents constitute of the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 a
ifrs-fullCashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSaleX instant debitCash and cash equivalents classified as part of disposal group held for saleThe 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]]common practice: IAS 7 45
ifrs-fullCashAndCashEquivalentsHeldByEntityUnavailableForUseByGroupX instant debitCash and cash equivalents held by entity unavailable for use by groupThe 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]disclosure: IAS 7 48
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionX instant debitCash and cash equivalents if different from statement of financial positionThe 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]common practice: IAS 7 45
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstractCash and cash equivalents if different from statement of financial position [abstract]
ifrs-fullCashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration debitCash and cash equivalents in subsidiary or businesses acquired or disposedThe amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]disclosure: IAS 7 40 c
ifrs-fullCashAndCashEquivalentsRecognisedAsOfAcquisitionDateX instant debitCash and cash equivalents recognised as of acquisition dateThe amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullCashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesX instant debitCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-fullCashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsX instant creditCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assetsThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-fullCashEquivalentsX instant debitCash equivalentsThe 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.common practice: IAS 7 45
ifrs-fullCashEquivalentsAbstractCash equivalents [abstract]
ifrs-fullCashFlowHedgesAbstractCash flow hedges [abstract]
ifrs-fullCashFlowHedgesMembermemberCash flow hedges [member]This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]disclosure: IAS 39 86 b, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullCashFlowsFromContinuingAndDiscontinuedOperationsAbstractCash flows from continuing and discontinued operations [abstract]
ifrs-fullCashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivitiesX duration debitCash flows from losing control of subsidiaries or other businesses, classified as investing activitiesThe aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]disclosure: IAS 7 39
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsX duration debitCash flows from (used in) decrease (increase) in restricted cash and cash equivalentsThe cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 7 16
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestmentsX duration debitCash flows from (used in) decrease (increase) in short-term deposits and investmentsThe cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.common practice: IAS 7 16
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivitiesX duration debitCash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activitiesThe 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.disclosure: IFRS 6 24 b
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivitiesX duration debitCash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activitiesThe 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.disclosure: IFRS 6 24 b
ifrs-fullCashFlowsFromUsedInFinancingActivitiesX duration debitCash flows from (used in) financing activitiesThe 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.disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-fullCashFlowsFromUsedInFinancingActivitiesAbstractCash flows from (used in) financing activities [abstract]
ifrs-fullCashFlowsFromUsedInFinancingActivitiesContinuingOperationsX duration debitCash flows from (used in) financing activities, continuing operationsThe cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInFinancingActivitiesDiscontinuedOperationsX duration debitCash flows from (used in) financing activities, discontinued operationsThe 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]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowingsX duration debitCash flows from (used in) increase (decrease) in current borrowingsThe cash inflow (outflow) due to a decrease (increase) in current borrowings. [Refer: Current borrowings]common practice: IAS 7 17
ifrs-fullCashFlowsFromUsedInIncreasesInOperatingCapacityX duration debitCash flows from (used in) increases in operating capacityThe 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).example: IAS 7 50 c
ifrs-fullCashFlowsFromUsedInInsuranceContractsX duration debitCash flows from (used in) insurance contractsThe cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullCashFlowsFromUsedInInvestingActivitiesX duration debitCash flows from (used in) investing activitiesThe 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.disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-fullCashFlowsFromUsedInInvestingActivitiesAbstractCash flows from (used in) investing activities [abstract]
ifrs-fullCashFlowsFromUsedInInvestingActivitiesContinuingOperationsX duration debitCash flows from (used in) investing activities, continuing operationsThe cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInInvestingActivitiesDiscontinuedOperationsX duration debitCash flows from (used in) investing activities, discontinued operationsThe 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]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInMaintainingOperatingCapacityX duration debitCash flows from (used in) maintaining operating capacityThe 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).example: IAS 7 50 c
ifrs-fullCashFlowsFromUsedInOperatingActivitiesX durationCash flows from (used in) operating activitiesThe cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-fullCashFlowsFromUsedInOperatingActivitiesAbstractCash flows from (used in) operating activities [abstract]
ifrs-fullCashFlowsFromUsedInOperatingActivitiesContinuingOperationsX duration debitCash flows from (used in) operating activities, continuing operationsThe cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInOperatingActivitiesDiscontinuedOperationsX duration debitCash flows from (used in) operating activities, discontinued operationsThe 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]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInOperationsX durationCash flows from (used in) operationsThe cash from (used in) the entity's operations.example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20
ifrs-fullCashFlowsFromUsedInOperationsBeforeChangesInWorkingCapitalX durationCash flows from (used in) operations before changes in working capitalThe cash inflow (outflow) from the entity's operations before changes in working capital.example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20
ifrs-fullCashFlowsUsedInExplorationAndDevelopmentActivitiesX duration creditCash flows used in exploration and development activitiesThe cash outflow for exploration and development activities.common practice: IAS 7 16
ifrs-fullCashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivitiesX duration creditCash flows used in obtaining control of subsidiaries or other businesses, classified as investing activitiesThe aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]disclosure: IAS 7 39
ifrs-fullCashOnHandX instant debitCash on handThe amount of cash held by the entity. This does not include demand deposits.common practice: IAS 7 45
ifrs-fullCashOutflowForLeasesX duration creditCash outflow for leasesThe cash outflow for leases.disclosure: IFRS 16 53 g - Effective 2019.01.01
ifrs-fullCashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration debitCash paid, liabilities under insurance contracts and reinsurance contracts issuedThe decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 c, example: IFRS 4 37 e
ifrs-fullCashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivitiesX duration creditCash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesThe 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.example: IAS 7 16 g
ifrs-fullCashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivitiesX duration debitCash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesThe 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.example: IAS 7 16 h
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivitiesX duration debitCash receipts from repayment of advances and loans made to other parties, classified as investing activitiesThe 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.example: IAS 7 16 f
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedPartiesX duration debitCash receipts from repayment of advances and loans made to related partiesThe cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]common practice: IAS 7 16
ifrs-fullCashRepaymentsOfAdvancesAndLoansFromRelatedPartiesX duration creditCash repayments of advances and loans from related partiesThe cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]common practice: IAS 7 17
ifrs-fullCashTransferredX instant creditCash transferredThe fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f i
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxisaxisCategories of assets recognised from costs to obtain or fulfil contracts with customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMembermemberCategories of assets recognised from costs to obtain or fulfil contracts with customers [member]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]disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullCategoriesOfCurrentFinancialAssetsAbstractCategories of current financial assets [abstract]
ifrs-fullCategoriesOfCurrentFinancialLiabilitiesAbstractCategories of current financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialAssetsAbstractCategories of financial assets [abstract]
ifrs-fullCategoriesOfFinancialAssetsAxisaxisCategories of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 8
ifrs-fullCategoriesOfFinancialLiabilitiesAbstractCategories of financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialLiabilitiesAxisaxisCategories of financial liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 8
ifrs-fullCategoriesOfNoncurrentFinancialAssetsAbstractCategories of non-current financial assets [abstract]
ifrs-fullCategoriesOfNoncurrentFinancialLiabilitiesAbstractCategories of non-current financial liabilities [abstract]
ifrs-fullCategoriesOfRelatedPartiesAxisaxisCategories of related parties [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 24 19
ifrs-fullChangeInAmountRecognisedForPreacquisitionDeferredTaxAssetX duration debitIncrease (decrease) in amount recognised for pre-acquisition deferred tax assetThe increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]disclosure: IAS 12 81 j
ifrs-fullChangeInValueOfForeignCurrencyBasisSpreadsAbstractChange in value of foreign currency basis spreads [abstract]
ifrs-fullChangeInValueOfForwardElementsOfForwardContractsAbstractChange in value of forward elements of forward contracts [abstract]
ifrs-fullChangeInValueOfTimeValueOfOptionsAbstractChange in value of time value of options [abstract]
ifrs-fullChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractChanges in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractChanges in allowance account for credit losses of financial assets [abstract]
ifrs-fullChangesInBiologicalAssetsX duration debitIncrease (decrease) in biological assetsThe increase (decrease) in biological assets. [Refer: Biological assets]disclosure: IAS 41 50
ifrs-fullChangesInBiologicalAssetsAbstractChanges in biological assets [abstract]
ifrs-fullChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractChanges in contingent liabilities recognised in business combination [abstract]
ifrs-fullChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractChanges in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullChangesInDeferredTaxLiabilityAssetAbstractChanges in deferred tax liability (asset) [abstract]
ifrs-fullChangesInEquityX duration creditIncrease (decrease) in equityThe increase (decrease) in equity. [Refer: Equity]disclosure: IAS 1 106 d
ifrs-fullChangesInEquityAbstractChanges in equity [abstract]
ifrs-fullChangesInExposureToRisktextDescription of changes in exposure to riskThe description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 c
ifrs-fullChangesInFairValueMeasurementAssetsAbstractChanges in fair value measurement, assets [abstract]
ifrs-fullChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractChanges in fair value measurement, entity's own equity instruments [abstract]
ifrs-fullChangesInFairValueMeasurementLiabilitiesAbstractChanges in fair value measurement, liabilities [abstract]
ifrs-fullChangesInFairValueOfCreditDerivativeAbstractChanges in fair value of credit derivative [abstract]
ifrs-fullChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX duration debitIncrease (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 assetsThe 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]disclosure: IFRS 7 9 c - Effective 2018.01.01
ifrs-fullChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX durationIncrease (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instrumentsThe 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]disclosure: IFRS 7 9 d - Effective 2018.01.01
ifrs-fullChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX duration creditIncrease (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityThe 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]]disclosure: IFRS 7 10 a - Expiry date 2018.01.01, disclosure: IFRS 7 10A a - Effective 2018.01.01
ifrs-fullChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssetsX duration debitIncrease (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assetsThe 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]]disclosure: IFRS 7 9 c - Expiry date 2018.01.01
ifrs-fullChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX durationIncrease (decrease) in fair value of loans or receivables related credit derivatives or similar instrumentsThe increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]disclosure: IFRS 7 9 d - Expiry date 2018.01.01
ifrs-fullChangesInGoodwillX duration debitIncrease (decrease) in goodwillThe increase (decrease) in goodwill. [Refer: Goodwill]disclosure: IFRS 3 B67 d
ifrs-fullChangesInGoodwillAbstractChanges in goodwill [abstract]
ifrs-fullChangesInIntangibleAssetsAndGoodwillAbstractChanges in intangible assets and goodwill [abstract]
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) in intangible assets other than goodwillThe increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118 e
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillAbstractChanges in intangible assets other than goodwill [abstract]
ifrs-fullChangesInInventoriesOfFinishedGoodsAndWorkInProgressX duration debitDecrease (increase) in inventories of finished goods and work in progressThe decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]example: IAS 1 102, disclosure: IAS 1 99
ifrs-fullChangesInInvestmentPropertyX duration debitIncrease (decrease) in investment propertyThe increase (decrease) in investment property. [Refer: Investment property]disclosure: IAS 40 79 d, disclosure: IAS 40 76
ifrs-fullChangesInInvestmentPropertyAbstractChanges in investment property [abstract]
ifrs-fullChangesInLiabilitiesArisingFromFinancingActivitiesAbstractChanges in liabilities arising from financing activities [abstract]
ifrs-fullChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractChanges in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextDescription of changes in methods and assumptions used in preparing sensitivity analysisThe 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]]disclosure: IFRS 7 40 c
ifrs-fullChangesInMethodsUsedToMeasureRisktextDescription of changes in methods used to measure riskThe description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 c
ifrs-fullChangesInNetAssetsAvailableForBenefitsAbstractChanges in net assets available for benefits [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetAbstractChanges in net defined benefit liability (asset) [abstract]
ifrs-fullChangesInNominalAmountOfCreditDerivativeAbstractChanges in nominal amount of credit derivative [abstract]
ifrs-fullChangesInNumberOfSharesOutstandingAbstractChanges in number of shares outstanding [abstract]
ifrs-fullChangesInObjectivesPoliciesAndProcessesForManagingRisktextDescription of changes in objectives, policies and processes for managing riskThe description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 c
ifrs-fullChangesInOtherProvisionsX duration creditIncrease (decrease) in other provisionsThe increase (decrease) in other provisions. [Refer: Other provisions]disclosure: IAS 37 84
ifrs-fullChangesInOtherProvisionsAbstractChanges in other provisions [abstract]
ifrs-fullChangesInPropertyPlantAndEquipmentX duration debitIncrease (decrease) in property, plant and equipmentThe increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73 e
ifrs-fullChangesInPropertyPlantAndEquipmentAbstractChanges in property, plant and equipment [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountCreditBalancesAbstractChanges in regulatory deferral account credit balances [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountDebitBalancesAbstractChanges in regulatory deferral account debit balances [abstract]
ifrs-fullChangesInReimbursementRightsAbstractChanges in reimbursement rights [abstract]
ifrs-fullChangesInReimbursementRightsAtFairValueX duration debitIncrease (decrease) in reimbursement rights, at fair valueThe increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]disclosure: IAS 19 141
ifrs-fullChangesInReinsuranceAssetsAbstractChanges in reinsurance assets [abstract]
ifrs-fullChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMembermemberChanges in tax rates or tax laws enacted or announced [member]This member stands for changes in tax rates or tax laws enacted or announced.example: IAS 10 22 h
ifrs-fullCirculationRevenueX duration creditCirculation revenueThe amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullCircumstancesLeadingToReversalsOfInventoryWritedowntextDescription of circumstances leading to reversals of inventory write-downThe 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]disclosure: IAS 2 36 g
ifrs-fullClaimsAndBenefitsPaidNetOfReinsuranceRecoveriesX duration debitClaims and benefits paid, net of reinsurance recoveriesThe amount of claims and benefits paid to policyholders, net of reinsurance recoveries.common practice: IAS 1 85
ifrs-fullClaimsIncurredButNotReportedX instant creditClaims incurred but not reportedThe amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.example: IFRS 4 IG22 c, example: IFRS 4 37 b
ifrs-fullClaimsReportedByPolicyholdersX instant creditClaims reported by policyholdersThe amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]example: IFRS 4 IG22 b, example: IFRS 4 37 b
ifrs-fullClassesOfAcquiredReceivablesAxisaxisClasses of acquired receivables [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64 h
ifrs-fullClassesOfAcquiredReceivablesMembermemberClasses of acquired receivables [member]This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h
ifrs-fullClassesOfAssetsAxisaxisClasses of assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullClassesOfAssetsMembermemberAssets [member]This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used.disclosure: IAS 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullClassesOfCashPaymentsAbstractClasses of cash payments from operating activities [abstract]
ifrs-fullClassesOfCashReceiptsFromOperatingActivitiesAbstractClasses of cash receipts from operating activities [abstract]
ifrs-fullClassesOfContingentLiabilitiesAxisaxisClasses of contingent liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 37 86, disclosure: IFRS 3 B67 c
ifrs-fullClassesOfCurrentInventoriesAlternativeAbstractClasses of current inventories, alternative [abstract]
ifrs-fullClassesOfEmployeeBenefitsExpenseAbstractClasses of employee benefits expense [abstract]
ifrs-fullClassesOfEntitysOwnEquityInstrumentsAxisaxisClasses of entity's own equity instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 93
ifrs-fullClassesOfFinancialAssetsAxisaxisClasses of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6
ifrs-fullClassesOfFinancialInstrumentsAxisaxisClasses of financial instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 36, disclosure: IFRS 7 35K - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullClassesOfFinancialInstrumentsMembermemberFinancial instruments, class [member]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]disclosure: IFRS 7 36, disclosure: IFRS 7 35K - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullClassesOfFinancialLiabilitiesAxisaxisClasses of financial liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 6
ifrs-fullClassesOfIntangibleAssetsAndGoodwillAxisaxisClasses of intangible assets and goodwill [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 38 118
ifrs-fullClassesOfIntangibleAssetsOtherThanGoodwillAxisaxisClasses of intangible assets other than goodwill [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 118
ifrs-fullClassesOfInventoriesAbstractClasses of current inventories [abstract]
ifrs-fullClassesOfLiabilitiesAxisaxisClasses of liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 93
ifrs-fullClassesOfOrdinarySharesAxisaxisClasses of ordinary shares [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 33 66
ifrs-fullClassesOfOtherProvisionsAbstractClasses of other provisions [abstract]
ifrs-fullClassesOfPropertyPlantAndEquipmentAxisaxisClasses of property, plant and equipment [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 16 73
ifrs-fullClassesOfProvisionsAxisaxisClasses of other provisions [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 37 84
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesAxisaxisClasses of regulatory deferral account balances [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesMembermemberClasses of regulatory deferral account balances [member]This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-fullClassesOfShareCapitalAxisaxisClasses of share capital [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 79 a
ifrs-fullClassesOfShareCapitalMembermemberShare capital [member]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.disclosure: IAS 1 79 a
ifrs-fullClassificationOfAssetsAsHeldForSaleMembermemberClassification of assets as held for sale [member]This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]example: IAS 10 22 c
ifrs-fullClosingForeignExchangeRateX.XX instantClosing foreign exchange rateThe 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.common practice: IAS 1 112 c
ifrs-fullCommencementOfMajorLitigationMembermemberCommencement of major litigation [member]This member stands for the commencement of major litigation.example: IAS 10 22 j
ifrs-fullCommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGrouptextCommentary by management on significant cash and cash equivalent balances held by entity that are not available for use by groupThe 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]disclosure: IAS 7 48
ifrs-fullCommercialPapersIssuedX instant creditCommercial papers issuedThe amount of commercial paper issued by the entity.common practice: IAS 1 112 c
ifrs-fullCommitmentsForDevelopmentOrAcquisitionOfBiologicalAssetsX instant creditCommitments for development or acquisition of biological assetsThe amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]disclosure: IAS 41 49 b
ifrs-fullCommitmentsInRelationToJointVenturesX instant creditCommitments in relation to joint venturesThe commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]disclosure: IFRS 12 23 a
ifrs-fullCommitmentsMadeByEntityRelatedPartyTransactionsX durationCommitments made by entity, related party transactionsThe amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]example: IAS 24 21 i
ifrs-fullCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX durationCommitments made on behalf of entity, related party transactionsThe amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]example: IAS 24 21 i
ifrs-fullCommodityPriceRiskMembermemberCommodity price risk [member]This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullCommunicationAndNetworkEquipmentMembermemberCommunication and network equipment [member]This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullCommunicationExpenseX duration debitCommunication expenseThe amount of expense arising from communication.common practice: IAS 1 112 c
ifrs-fullCompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipmentX duration creditCompensation from third parties for items of property, plant and equipment that were impaired, lost or given upThe 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]disclosure: IAS 16 74 d
ifrs-fullComponentsOfEquityAxisaxisComponents of equity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 106
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstractComponents of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstractComponents of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstractComponents of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstractComponents of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComprehensiveIncomeX duration creditComprehensive incomeThe 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.disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b
ifrs-fullComprehensiveIncomeAbstractComprehensive income [abstract]
ifrs-fullComprehensiveIncomeAttributableToAbstractComprehensive income attributable to [abstract]
ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsX duration creditComprehensive income, attributable to non-controlling interestsThe amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i
ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentX duration creditComprehensive income, attributable to owners of parentThe amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii
ifrs-fullComputerEquipmentMembermemberComputer equipment [member]This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullComputerSoftwareX instant debitComputer softwareThe amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]example: IAS 38 119 c
ifrs-fullComputerSoftwareMembermemberComputer software [member]This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]example: IAS 38 119 c
ifrs-fullConcentrationsOfRisktextDescription of concentrations of riskThe description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 34 c
ifrs-fullConsensusPricingMembermemberConsensus pricing [member]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]]example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-fullConsiderationPaidReceivedX duration creditConsideration paid (received)The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]disclosure: IAS 7 40 a
ifrs-fullConsolidatedAndSeparateFinancialStatementsAxisaxisConsolidated and separate financial statements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 4
ifrs-fullConsolidatedMembermemberConsolidated [member]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.disclosure: IAS 27 4
ifrs-fullConsolidatedStructuredEntitiesAxisaxisConsolidated structured entities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullConsolidatedStructuredEntitiesMembermemberConsolidated structured entities [member]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]]disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullConstantPrepaymentRateSignificantUnobservableInputsAssetsX.XX durationConstant prepayment rate, significant unobservable inputs, assetsConstant prepayment rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullConstantPrepaymentRateSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationConstant prepayment rate, significant unobservable inputs, entity's own equity instrumentsConstant prepayment rate used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullConstantPrepaymentRateSignificantUnobservableInputsLiabilitiesX.XX durationConstant prepayment rate, significant unobservable inputs, liabilitiesConstant prepayment rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullConstructionInProgressX instant debitConstruction in progressThe amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]common practice: IAS 16 37
ifrs-fullConstructionInProgressMembermemberConstruction in progress [member]This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullConsumableBiologicalAssetsMembermemberConsumable biological assets [member]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]example: IAS 41 43
ifrs-fullConsumerLoansX instant debitLoans to consumersThe amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]common practice: IAS 1 112 c
ifrs-fullConsumerLoansMembermemberLoans to consumers [member]This member stands for loans that are made to individuals for personal use.example: IFRS 7 IG40B, example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 6
ifrs-fullContingentConsiderationArrangementsAndIndemnificationAssetsRecognisedAsOfAcquisitionDateX instant debitContingent consideration arrangements and indemnification assets recognised as of acquisition dateThe amount recognised as of the acquisition date for contingent consideration arrangements assumed and indemnification assets acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 g i
ifrs-fullContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVenturesX instant creditContingent liabilities incurred in relation to interests in joint venturesThe amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]disclosure: IFRS 12 23 b
ifrs-fullContingentLiabilitiesIncurredInRelationToInterestsInAssociatesX instant creditContingent liabilities incurred in relation to interests in associatesThe amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]disclosure: IFRS 12 23 b
ifrs-fullContingentLiabilitiesMembermemberContingent liabilities [member]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.disclosure: IAS 37 88, disclosure: IFRS 3 B67 c
ifrs-fullContingentLiabilitiesOfJointVentureMembermemberContingent liabilities related to joint ventures [member]This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]example: IAS 37 88
ifrs-fullContingentLiabilitiesRecognisedAsOfAcquisitionDateX instant creditContingent liabilities recognised as of acquisition dateThe amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullContingentLiabilitiesRecognisedInBusinessCombinationX instant creditContingent liabilities recognised in business combinationThe amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullContingentLiabilityArisingFromPostemploymentBenefitObligationsMembermemberContingent liability arising from post-employment benefit obligations [member]This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]disclosure: IAS 19 152
ifrs-fullContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMembermemberContingent liability for decommissioning, restoration and rehabilitation costs [member]This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullContingentLiabilityForGuaranteesMembermemberContingent liability for guarantees [member]This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]common practice: IAS 37 88
ifrs-fullContingentRentsRecognisedAsExpenseX duration debitContingent rents recognised as expenseThe portion of lease payments recognised as an expense that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest).disclosure: IAS 17 35 c - Expiry date 2019.01.01, disclosure: IAS 17 31 c - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsExpenseClassifiedAsFinanceLeaseX duration debitContingent rents recognised as expense, classified as finance leaseThe amount of contingent rents recognised as an expense for finance leases. [Refer: Contingent rents recognised as expense]disclosure: IAS 17 31 c - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsExpenseClassifiedAsOperatingLeaseX duration debitContingent rents recognised as expense, classified as operating leaseThe amount of contingent rents recognised as an expense for operating leases. [Refer: Contingent rents recognised as expense]disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsIncomeX duration creditContingent rents recognised as incomeThe portion of lease payments recognised as income that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest).disclosure: IAS 17 47 e - Expiry date 2019.01.01, disclosure: IAS 17 56 b - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsIncomeAbstractContingent rents recognised as income [abstract]
ifrs-fullContingentRentsRecognisedAsIncomeClassifiedAsFinanceLeaseX duration creditContingent rents recognised as income, classified as finance leaseThe amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income]disclosure: IAS 17 47 e - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsIncomeClassifiedAsOperatingLeaseX duration creditContingent rents recognised as income, classified as operating leaseThe amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income]disclosure: IAS 17 56 b - Expiry date 2019.01.01
ifrs-fullContinuingAndDiscontinuedOperationsAxisaxisContinuing and discontinued operations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 5 Presentation and disclosure
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxisaxisContinuing involvement in derecognised financial assets by type of instrument [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 B33
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxisaxisContinuing involvement in derecognised financial assets by type of transfer [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 B33
ifrs-fullContinuingOperationsMembermemberContinuing operations [member]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. [Refer: Discontinued operations [member]]disclosure: IFRS 5 Presentation and disclosure
ifrs-fullContractAssetsX instant debitContract assetsThe 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).disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01
ifrs-fullContractAssetsAbstractContract assets [abstract]
ifrs-fullContractAssetsMembermemberContract assets [member]This member stands for contract assets. [Refer: Contract assets]disclosure: IFRS 7 35H b iii - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullContractDurationAxisaxisContract duration [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullContractDurationMembermemberContract duration [member]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.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullContractLiabilitiesX instant creditContract liabilitiesThe 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.disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01
ifrs-fullContractLiabilitiesAbstractContract liabilities [abstract]
ifrs-fullContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchangedX instant creditContractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchangedThe 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]]example: IFRS 7 B11D d
ifrs-fullContractualCapitalCommitmentsX instant creditContractual capital commitmentsThe amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]common practice: IAS 1 112 c
ifrs-fullContractualCommitmentsForAcquisitionOfIntangibleAssetsX instant creditContractual commitments for acquisition of intangible assetsThe amount of contractual commitments for the acquisition of intangible assets.disclosure: IAS 38 122 e
ifrs-fullContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentX instant creditContractual commitments for acquisition of property, plant and equipmentThe amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 74 c
ifrs-fullContributionsToPlanByEmployerNetDefinedBenefitLiabilityAssetX duration debitContributions to plan by employer, net defined benefit liability (asset)The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 f
ifrs-fullContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssetX duration debitContributions to plan by plan participants, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 f
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAssetX duration debitContributions to plan, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 f
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAssetAbstractContributions to plan, net defined benefit liability (asset) [abstract]
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsX instant debitCopyrights, patents and other industrial property rights, service and operating rightsThe amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]example: IAS 38 119 e
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMembermemberCopyrights, patents and other industrial property rights, service and operating rights [member]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]example: IAS 38 119 e
ifrs-fullCorporateDebtInstrumentsHeldX instant debitCorporate debt instruments heldThe amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullCorporateLoansX instant debitLoans to corporate entitiesThe amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]common practice: IAS 1 112 c
ifrs-fullCorporateLoansMembermemberLoans to corporate entities [member]This member stands for loans made to corporate entities.common practice: IAS 1 112 c, example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 6
ifrs-fullCostApproachMembermemberCost approach [member]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').example: IFRS 13 62
ifrs-fullCostOfInventoriesRecognisedAsExpenseDuringPeriodX duration debitCost of inventories recognised as expense during periodThe amount of inventories recognised as an expense during the period. [Refer: Inventories]disclosure: IAS 2 36 d
ifrs-fullCostOfMerchandiseSoldX duration debitCost of merchandise soldThe amount of merchandise that was sold during the period and recognised as an expense.common practice: IAS 1 85
ifrs-fullCostOfPurchasedEnergySoldX duration debitCost of purchased energy soldThe amount of purchased energy that was sold during the period and recognised as an expense.common practice: IAS 1 112 c
ifrs-fullCostOfSalesX duration debitCost of salesThe amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.disclosure: IAS 1 99, disclosure: IAS 1 103
ifrs-fullCostOfSalesFoodAndBeverageX duration debitCost of sales, food and beverageThe amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullCostOfSalesHotelOperationsX duration debitCost of sales, hotel operationsThe amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullCostOfSalesRoomOccupancyServicesX duration debitCost of sales, room occupancy servicesThe amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullCostsIncurredAndRecognisedProfitsLessRecognisedLossesX instantCosts incurred and recognised profits (less recognised losses)The aggregate amount of costs incurred and recognised profits, less recognised losses, to date on construction contracts in progress.disclosure: IFRIC 15 21 a - Expiry date 2018.01.01, disclosure: IAS 11 40 a - Expiry date 2018.01.01
ifrs-fullCostsToObtainContractsWithCustomersMembermemberCosts to obtain contracts with customers [member]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]example: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullCounterpartiesAxisaxisCounterparties [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 B52
ifrs-fullCounterpartiesMembermemberCounterparties [member]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.disclosure: IFRS 7 B52
ifrs-fullCountryOfDomicileMembermemberCountry of domicile [member]This member stands for the country in which the entity is registered and where it has its legal address or registered office.disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a
ifrs-fullCountryOfIncorporationtextCountry of incorporationThe country in which the entity is incorporated.disclosure: IAS 1 138 a
ifrs-fullCountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextCountry of incorporation of entity whose consolidated financial statements have been produced for public useThe 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]]disclosure: IAS 27 16 a
ifrs-fullCountryOfIncorporationOfJointOperationtextCountry of incorporation of joint operationThe country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a iii
ifrs-fullCountryOfIncorporationOfJointVenturetextCountry of incorporation of joint ventureThe country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullCountryOfIncorporationOrResidenceOfAssociatetextCountry of incorporation of associateThe country in which an associate of the entity is incorporated. [Refer: Associates [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullCountryOfIncorporationOrResidenceOfSubsidiarytextCountry of incorporation of subsidiaryThe country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b
ifrs-fullCreationDateAxisaxisCreation date [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullCreditDerivativeFairValueX instant debitCredit derivative, fair valueThe fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullCreditDerivativeNominalAmountX instantCredit derivative, nominal amountThe nominal amount of a credit derivative. [Refer: Derivatives [member]]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullCreditExposureX instantCredit exposureThe amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullCreditImpairmentOfFinancialInstrumentsAxisaxisCredit impairment of financial instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullCreditImpairmentOfFinancialInstrumentsMembermemberCredit impairment of financial instruments [member]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.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullCreditrelatedFeeAndCommissionIncomeX duration creditCredit-related fee and commission incomeThe amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]common practice: IAS 1 112 c
ifrs-fullCreditRiskMembermemberCredit risk [member]This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]example: IFRS 7 32
ifrs-fullCumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModelsX duration creditCumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different modelsThe 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]disclosure: IAS 40 75 f iv
ifrs-fullCumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditCumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 11B c - Effective 2018.01.01
ifrs-fullCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryX duration creditCumulative 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 categoryThe 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]disclosure: IAS 1 82 cb - Effective 2018.01.01
ifrs-fullCumulativePreferenceDividendsNotRecognisedX durationCumulative preference dividends not recognisedThe amount of cumulative preference dividends not recognised.disclosure: IAS 1 137 b
ifrs-fullCumulativeUnrecognisedShareOfLossesOfAssociatesX instant creditCumulative unrecognised share of losses of associatesThe cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]disclosure: IFRS 12 22 c
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesX instant creditCumulative unrecognised share of losses of joint venturesThe cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]disclosure: IFRS 12 22 c
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethodX instant creditCumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity methodThe entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]disclosure: IFRS 11 C4
ifrs-fullCurrencyRiskMembermemberCurrency risk [member]This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 Defined terms
ifrs-fullCurrencySwapContractMembermemberCurrency swap contract [member]This member stands for a currency swap contract. [Refer: Swap contract [member]]common practice: IAS 1 112 c
ifrs-fullCurrentAccruedExpensesAndOtherCurrentLiabilitiesX instant creditCurrent accrued expenses and other current liabilitiesThe amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]common practice: IAS 1 55
ifrs-fullCurrentAccruedIncomeX instant debitCurrent accrued incomeThe amount of current accrued income. [Refer: Accrued income]common practice: IAS 1 112 c
ifrs-fullCurrentAdvancesX instant creditCurrent advances receivedThe amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]common practice: IAS 1 55
ifrs-fullCurrentAdvancesToSuppliersX instant debitCurrent advances to suppliersThe amount of current advances made to suppliers before goods or services are received.common practice: IAS 1 112 c
ifrs-fullCurrentAgriculturalProduceX instant debitCurrent agricultural produceA classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories]common practice: IAS 2 37
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration debitCurrent and deferred tax relating to items credited (charged) directly to equityThe aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]disclosure: IAS 12 81 a
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstractCurrent and deferred tax relating to items charged or credited directly to equity [abstract]
ifrs-fullCurrentAssetsX instant debitCurrent assetsThe 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]disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b
ifrs-fullCurrentAssetsAbstractCurrent assets [abstract]
ifrs-fullCurrentAssetsLiabilitiesX instant debitCurrent assets (liabilities)The amount of current assets less the amount of current liabilities.common practice: IAS 1 55
ifrs-fullCurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant debitCurrent assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to ownersThe 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]disclosure: IAS 1 66
ifrs-fullCurrentAssetsRecognisedAsOfAcquisitionDateX instant debitCurrent assets recognised as of acquisition dateThe amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullCurrentBiologicalAssetsX instant debitCurrent biological assetsThe amount of current biological assets. [Refer: Biological assets]disclosure: IAS 1 54 f
ifrs-fullCurrentBiologicalAssetsMembermemberCurrent biological assets [member]This member stands for current biological assets. [Refer: Biological assets]common practice: IAS 41 50
ifrs-fullCurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssuedX instant creditCurrent bonds issued and current portion of non-current bonds issuedThe amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]common practice: IAS 1 112 c
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsX instant creditCurrent borrowings and current portion of non-current borrowingsThe amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstractCurrent borrowings and current portion of non-current borrowings [abstract]
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstractCurrent borrowings and current portion of non-current borrowings, by type [abstract]
ifrs-fullCurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssuedX instant creditCurrent commercial papers issued and current portion of non-current commercial papers issuedThe amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]common practice: IAS 1 112 c
ifrs-fullCurrentContractAssetsX instant debitCurrent contract assetsThe amount of current contract assets. [Refer: Contract assets]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullCurrentContractLiabilitiesX instant creditCurrent contract liabilitiesThe amount of current contract liabilities. [Refer: Contract liabilities]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullCurrentCrudeOilX instant debitCurrent crude oilA classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentDebtInstrumentsIssuedX instant creditCurrent debt instruments issuedThe amount of current debt instruments issued. [Refer: Debt instruments issued]common practice: IAS 1 55
ifrs-fullCurrentDepositsFromCustomersX instant creditCurrent deposits from customersThe amount of current deposits from customers. [Refer: Deposits from customers]common practice: IAS 1 55
ifrs-fullCurrentDerivativeFinancialAssetsX instant debitCurrent derivative financial assetsThe amount of current derivative financial assets. [Refer: Derivative financial assets]common practice: IAS 1 55
ifrs-fullCurrentDerivativeFinancialLiabilitiesX instant creditCurrent derivative financial liabilitiesThe amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]common practice: IAS 1 55
ifrs-fullCurrentDividendPayablesX instant creditCurrent dividend payablesThe amount of current dividend payables. [Refer: Dividend payables]common practice: IAS 1 55
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsAssetsX durationCurrent estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assetsA current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 d
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsEntitysOwnEquityInstrumentsX durationCurrent estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, entity's own equity instrumentsA current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 d
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsLiabilitiesX durationCurrent estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, liabilitiesA current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 d
ifrs-fullCurrentExciseTaxPayablesX instant creditCurrent excise tax payablesThe amount of current excise tax payables. [Refer: Excise tax payables]common practice: IAS 1 78
ifrs-fullCurrentFinanceLeaseLiabilitiesX instant creditCurrent finance lease liabilitiesThe amount of current finance lease liabilities. [Refer: Finance lease liabilities]common practice: IAS 1 55 - Expiry date 2019.01.01
ifrs-fullCurrentFinanceLeaseReceivablesX instant debitCurrent finance lease receivablesThe amount of current finance lease receivables. [Refer: Finance lease receivables]common practice: IAS 1 55
ifrs-fullCurrentFinancialAssetsX instant debitCurrent financial assetsThe amount of current financial assets. [Refer: Financial assets]disclosure: IFRS 7 25
ifrs-fullCurrentFinancialAssetsAtAmortisedCostX instant debitCurrent financial assets at amortised costThe amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant debitCurrent financial assets at fair value through other comprehensive incomeThe amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractCurrent financial assets at fair value through other comprehensive income [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant debitCurrent financial assets at fair value through profit or lossThe amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]disclosure: IFRS 7 8 a
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractCurrent financial assets at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant debitCurrent financial assets at fair value through profit or loss, classified as held for tradingThe 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]common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant debitCurrent financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 a
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant debitCurrent financial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullCurrentFinancialAssetsAvailableforsaleX instant debitCurrent financial assets available-for-saleThe amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullCurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitCurrent financial assets measured at fair value through other comprehensive incomeThe amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullCurrentFinancialLiabilitiesX instant creditCurrent financial liabilitiesThe amount of current financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 25
ifrs-fullCurrentFinancialLiabilitiesAtAmortisedCostX instant creditCurrent financial liabilities at amortised costThe amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant creditCurrent financial liabilities at fair value through profit or lossThe amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]disclosure: IFRS 7 8 e
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractCurrent financial liabilities at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant creditCurrent financial liabilities at fair value through profit or loss, classified as held for tradingThe amount of current financial liabilities measured at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Current financial liabilities]disclosure: IFRS 7 8 e
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant creditCurrent financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 e
ifrs-fullCurrentFoodAndBeverageX instant debitCurrent food and beverageA classification of current inventory representing the amount of food and beverage. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentFuelX instant debitCurrent fuelA classification of current inventory representing the amount of fuel. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentGovernmentGrantsX instant creditCurrent government grantsThe amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]common practice: IAS 1 55
ifrs-fullCurrentHeldtomaturityInvestmentsX instant debitCurrent held-to-maturity investmentsThe amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullCurrentInterestPayableX instant creditCurrent interest payableThe amount of current interest payable. [Refer: Interest payable]common practice: IAS 1 112 c
ifrs-fullCurrentInterestReceivableX instant debitCurrent interest receivableThe amount of current interest receivable. [Refer: Interest receivable]common practice: IAS 1 112 c
ifrs-fullCurrentInventoriesArisingFromExtractiveActivitiesAbstractCurrent inventories arising from extractive activities [abstract]
ifrs-fullCurrentInventoriesHeldForSaleX instant debitCurrent inventories held for saleA classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentInventoriesInTransitX instant debitCurrent inventories in transitA classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentInvestmentsX instant debitCurrent investmentsThe amount of current investments.common practice: IAS 1 55
ifrs-fullCurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant debitCurrent investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullCurrentLeaseLiabilitiesX instant creditCurrent lease liabilitiesThe amount of current lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullCurrentLiabilitiesX instant creditCurrent liabilitiesThe amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b
ifrs-fullCurrentLiabilitiesAbstractCurrent liabilities [abstract]
ifrs-fullCurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant creditCurrent liabilities other than liabilities included in disposal groups classified as held for saleThe 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]disclosure: IAS 1 69
ifrs-fullCurrentLiabilitiesRecognisedAsOfAcquisitionDateX instant creditCurrent liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullCurrentLoansAndReceivablesX instant debitCurrent loans and receivablesThe amount of current loans and receivables. [Refer: Loans and receivables]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullCurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceivedX instant creditCurrent loans received and current portion of non-current loans receivedThe amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullCurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServicesX instant debitCurrent materials and supplies to be consumed in production process or rendering servicesA classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentMembermemberCurrent [member]This member stands for a current time band.example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullCurrentNaturalGasX instant debitCurrent natural gasA classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant debitCurrent non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralThe 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.disclosure: IAS 39 37 a - Expiry date 2018.01.01, disclosure: IFRS 9 3.2.23 a - Effective 2018.01.01
ifrs-fullCurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant creditCurrent notes and debentures issued and current portion of non-current notes and debentures issuedThe amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]common practice: IAS 1 112 c
ifrs-fullCurrentOreStockpilesX instant debitCurrent ore stockpilesA classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentPackagingAndStorageMaterialsX instant debitCurrent packaging and storage materialsA classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentPayablesForPurchaseOfEnergyX instant creditCurrent payables for purchase of energyThe amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]common practice: IAS 1 78
ifrs-fullCurrentPayablesForPurchaseOfNoncurrentAssetsX instant creditCurrent payables for purchase of non-current assetsThe amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]common practice: IAS 1 78
ifrs-fullCurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant creditCurrent payables on social security and taxes other than income taxThe amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]common practice: IAS 1 78
ifrs-fullCurrentPetroleumAndPetrochemicalProductsX instant debitCurrent petroleum and petrochemical productsA classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]common practice: IAS 2 37
ifrs-fullCurrentPortionOfLongtermBorrowingsX instant creditCurrent portion of non-current borrowingsThe current portion of non-current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullCurrentPrepaidExpensesX instant debitCurrent prepaid expensesThe amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.common practice: IAS 1 112 c
ifrs-fullCurrentPrepaymentsX instant debitCurrent prepaymentsThe amount of current prepayments. [Refer: Prepayments]example: IAS 1 78 b
ifrs-fullCurrentPrepaymentsAbstractCurrent prepayments [abstract]
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeX instant debitCurrent prepayments and current accrued incomeThe amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]common practice: IAS 1 112 c
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeAbstractCurrent prepayments and current accrued income [abstract]
ifrs-fullCurrentPrepaymentsAndOtherCurrentAssetsX instant debitCurrent prepayments and other current assetsThe amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]common practice: IAS 1 55
ifrs-fullCurrentProgrammingAssetsX instant debitCurrent programming assetsThe amount of current programming assets. [Refer: Programming assets]common practice: IAS 1 55
ifrs-fullCurrentProvisionsX instant creditCurrent provisionsThe amount of current provisions. [Refer: Provisions]disclosure: IAS 1 54 l
ifrs-fullCurrentProvisionsAbstractCurrent provisions [abstract]
ifrs-fullCurrentProvisionsForEmployeeBenefitsX instant creditCurrent provisions for employee benefitsThe amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]disclosure: IAS 1 78 d
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesX instant debitCurrent raw materials and current production suppliesA classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]common practice: IAS 2 37
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesAbstractCurrent raw materials and current production supplies [abstract]
ifrs-fullCurrentReceivablesDueFromAssociatesX instant debitCurrent receivables due from associatesThe amount of current receivables due from associates. [Refer: Associates [member]]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesDueFromJointVenturesX instant debitCurrent receivables due from joint venturesThe amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesFromContractsWithCustomersX instant debitCurrent receivables from contracts with customersThe amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullCurrentReceivablesFromRentalOfPropertiesX instant debitCurrent receivables from rental of propertiesThe amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesFromSaleOfPropertiesX instant debitCurrent receivables from sale of propertiesThe amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesFromTaxesOtherThanIncomeTaxX instant debitCurrent receivables from taxes other than income taxThe amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]common practice: IAS 1 78 b
ifrs-fullCurrentRecognisedAssetsDefinedBenefitPlanX instant debitCurrent net defined benefit assetThe amount of current net defined benefit asset. [Refer: Net defined benefit asset]common practice: IAS 1 55
ifrs-fullCurrentRecognisedLiabilitiesDefinedBenefitPlanX instant creditCurrent net defined benefit liabilityThe amount of current net defined benefit liability. [Refer: Net defined benefit liability]common practice: IAS 1 55
ifrs-fullCurrentRefundsProvisionX instant creditCurrent refunds provisionThe amount of current provision for refunds. [Refer: Refunds provision]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullCurrentRestrictedCashAndCashEquivalentsX instant debitCurrent restricted cash and cash equivalentsThe amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 55
ifrs-fullCurrentRetentionPayablesX instant creditCurrent retention payablesThe amount of current retention payables. [Refer: Retention payables]common practice: IAS 1 78
ifrs-fullCurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant creditCurrent secured bank loans received and current portion of non-current secured bank loans receivedThe amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]common practice: IAS 1 112 c
ifrs-fullCurrentServiceCostNetDefinedBenefitLiabilityAssetX duration creditCurrent service cost, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 a
ifrs-fullCurrentTaxAssetsX instant debitCurrent tax assetsThe 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.disclosure: IAS 1 54 n
ifrs-fullCurrentTaxAssetsCurrentX instant debitCurrent tax assets, currentThe current amount of current tax assets. [Refer: Current tax assets]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxAssetsNoncurrentX instant debitCurrent tax assets, non-currentThe non-current amount of current tax assets. [Refer: Current tax assets]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxExpenseIncomeX duration debitCurrent tax expense (income)The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.example: IAS 12 80 a
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsX duration debitCurrent tax expense (income) and adjustments for current tax of prior periodsThe 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]common practice: IAS 12 80
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstractCurrent tax expense (income) and adjustments for current tax of prior periods [abstract]
ifrs-fullCurrentTaxLiabilitiesX instant creditCurrent tax liabilitiesThe 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.disclosure: IAS 1 54 n
ifrs-fullCurrentTaxLiabilitiesCurrentX instant creditCurrent tax liabilities, currentThe current amount of current tax liabilities. [Refer: Current tax liabilities]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxLiabilitiesNoncurrentX instant creditCurrent tax liabilities, non-currentThe non-current amount of current tax liabilities. [Refer: Current tax liabilities]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration debitCurrent tax relating to items credited (charged) directly to equityThe amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]disclosure: IAS 12 81 a
ifrs-fullCurrentTradeReceivablesX instant debitCurrent trade receivablesThe amount of current trade receivables. [Refer: Trade receivables]example: IAS 1 78 b, example: IAS 1 68
ifrs-fullCurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant creditCurrent unsecured bank loans received and current portion of non-current unsecured bank loans receivedThe amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]common practice: IAS 1 112 c
ifrs-fullCurrentValueAddedTaxPayablesX instant creditCurrent value added tax payablesThe amount of current value added tax payables. [Refer: Value added tax payables]common practice: IAS 1 78
ifrs-fullCurrentValueAddedTaxReceivablesX instant debitCurrent value added tax receivablesThe amount of current value added tax receivables. [Refer: Value added tax receivables]common practice: IAS 1 78 b
ifrs-fullCustomerrelatedIntangibleAssetsMembermemberCustomer-related intangible assets [member]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.common practice: IAS 38 119
ifrs-fullCustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant debitCustomer-related intangible assets recognised as of acquisition dateThe amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDateAsAtWhichEntityPlansToApplyNewIFRSInitiallyyyyy-mm-ddDate as at which entity plans to apply new IFRS initiallyThe date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.example: IAS 8 31 d
ifrs-fullDateByWhichApplicationOfNewIFRSIsRequiredyyyy-mm-ddDate by which application of new IFRS is requiredThe date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.example: IAS 8 31 c
ifrs-fullDatedSubordinatedLiabilitiesX instant creditDated subordinated liabilitiesThe amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]common practice: IAS 1 112 c
ifrs-fullDateOfAcquisition2013yyyy-mm-ddDate of acquisitionThe date on which the acquirer obtains control of the acquiree in a business combination.disclosure: IFRS 3 B64 b
ifrs-fullDateOfAuthorisationForIssueOfFinancialStatements2013yyyy-mm-ddDate of authorisation for issue of financial statementsThe date on which financial statements are authorised for issue.disclosure: IAS 10 17
ifrs-fullDateOfEndOfReportingPeriod2013yyyy-mm-ddDate of end of reporting periodThe date of the end of the reporting period.disclosure: IAS 1 51 c
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfAssociateyyyy-mm-ddDate of end of reporting period of financial statements of associateThe date of the end of the reporting period of the financial statements of an associate.disclosure: IFRS 12 22 b i
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013yyyy-mm-ddDate of end of reporting period of financial statements of joint ventureThe date of the end of the reporting period of the financial statements of a joint venture.disclosure: IFRS 12 22 b i
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiaryyyyy-mm-ddDate of end of reporting period of financial statements of subsidiaryThe date of the end of the reporting period of the financial statements of a subsidiary.disclosure: IFRS 12 11 a
ifrs-fullDateOfGrantOfSharebasedPaymentArrangementtextDate of grant of share-based payment arrangementThe date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]example: IFRS 2 IG23, example: IFRS 2 45 a
ifrs-fullDateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModelyyyy-mm-ddDate of reclassification of financial assets due to change in business modelThe date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B a - Effective 2018.01.01
ifrs-fullDebtInstrumentsAmountContributedToFairValueOfPlanAssetsX instant debitDebt instruments, amount contributed to fair value of plan assetsThe amount that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 c
ifrs-fullDebtInstrumentsHeldX instant debitDebt instruments heldThe amount of instruments representing indebtedness held by the entity.common practice: IAS 1 55
ifrs-fullDebtInstrumentsHeldAbstractDebt instruments held [abstract]
ifrs-fullDebtSecuritiesX instant creditDebt instruments issuedThe amount of instruments issued by the entity that represent indebtedness.common practice: IAS 1 55
ifrs-fullDebtSecuritiesMembermemberDebt securities [member]This member stands for instruments held by the entity that represent indebtedness.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullDecreaseDueToHarvestBiologicalAssetsX duration creditDecrease due to harvest, biological assetsThe decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]disclosure: IAS 41 50 d
ifrs-fullDecreaseIncreaseThroughTaxOnSharebasedPaymentTransactionsX duration debitDecrease (increase) through tax on share-based payment transactions, equityThe decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]common practice: IAS 1 106 d
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration creditDecrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assetsThe amount of decrease in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration debitDecrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsThe amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration debitDecrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesThe amount of decrease in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullDecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalancesX duration creditDecrease through balances recovered in current period, regulatory deferral account debit balancesThe decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a ii
ifrs-fullDecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalancesX duration debitDecrease through balances reversed in current period, regulatory deferral account credit balancesThe decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a ii
ifrs-fullDecreaseThroughBenefitsPaidReimbursementRightsAtFairValueX duration creditDecrease through benefits paid, reimbursement rights, at fair valueThe decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]disclosure: IAS 19 141 g
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleBiologicalAssetsX duration creditDecrease through classified as held for sale, biological assetsThe 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]disclosure: IAS 41 50 c
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleGoodwillX duration creditDecrease through classified as held for sale, goodwillThe decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]disclosure: IFRS 3 B67 d iv
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwillX duration creditDecrease through classified as held for sale, intangible assets and goodwillThe 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]common practice: IAS 38 118 e ii
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwillX duration creditDecrease through classified as held for sale, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e ii
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleInvestmentPropertyX duration creditDecrease through classified as held for sale, investment propertyThe 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]]disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii
ifrs-fullDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentX duration creditDecrease through classified as held for sale, property, plant and equipmentThe 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]]disclosure: IAS 16 73 e ii
ifrs-fullDecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration debitDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullDecreaseThroughDerecognitionFinancialAssetsX duration creditDecrease through derecognition, financial assetsThe decrease in financial assets resulting from derecognition. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalancesX duration debitDecrease through disposals, regulatory deferral account credit balancesThe decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalancesX duration creditDecrease through disposals, regulatory deferral account debit balancesThe decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullDecreaseThroughImpairmentContractAssetsX duration creditDecrease through impairment, contract assetsThe decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]example: IFRS 15 118 c - Effective 2018.01.01
ifrs-fullDecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalancesX duration creditDecrease through impairments, regulatory deferral account debit balancesThe decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwillX duration creditDecrease through loss of control of subsidiary, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwillX duration creditDecrease through loss of control of subsidiary, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryOtherProvisionsX duration debitDecrease through loss of control of subsidiary, other provisionsThe decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]common practice: IAS 37 84
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentX duration creditDecrease through loss of control of subsidiary, property, plant and equipmentThe decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullDecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilitiesX duration debitDecrease through performance obligation being satisfied, contract liabilitiesThe decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]example: IFRS 15 118 e - Effective 2018.01.01
ifrs-fullDecreaseThroughRightToConsiderationBecomingUnconditionalContractAssetsX duration creditDecrease through right to consideration becoming unconditional, contract assetsThe decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]example: IFRS 15 118 d - Effective 2018.01.01
ifrs-fullDecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisionsX duration debitDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisionsThe 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]]common practice: IAS 37 84
ifrs-fullDecreaseThroughWriteoffFinancialAssetsX duration creditDecrease through write-off, financial assetsThe decrease in financial assets resulting from write-off. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullDeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognisedX instantDeductible temporary differences for which no deferred tax asset is recognisedThe amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]disclosure: IAS 12 81 e
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsFairValueX instant debitAggregate deemed cost of investments for which deemed cost is fair valueThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]disclosure: IFRS 1 31 b
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmountX instant debitAggregate deemed cost of investments for which deemed cost is previous GAAP carrying amountThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]disclosure: IFRS 1 31 a
ifrs-fullDefaultFinancialStatementsDateMembermemberDefault financial statements date [member]This member stands for the standard value for the 'Creation date' axis if no other member is used.disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullDeferredAcquisitionCostsArisingFromInsuranceContractsX instant debitDeferred acquisition costs arising from insurance contractsThe amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 e, example: IFRS 4 IG39 a, example: IFRS 4 IG23 a, example: IFRS 4 37 b
ifrs-fullDeferredIncomeX instant creditDeferred incomeThe amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]common practice: IAS 1 78
ifrs-fullDeferredIncomeClassifiedAsCurrentX instant creditDeferred income classified as currentThe amount of deferred income classified as current. [Refer: Deferred income]common practice: IAS 1 78
ifrs-fullDeferredIncomeClassifiedAsNoncurrentX instant creditDeferred income classified as non-currentThe amount of deferred income classified as non-current. [Refer: Deferred income]common practice: IAS 1 78
ifrs-fullDeferredIncomeRecognisedAsOfAcquisitionDateX instant creditDeferred income recognised as of acquisition dateThe amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalancesX instant debitDeferred tax asset associated with regulatory deferral account balancesThe amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-fullDeferredTaxAssetsX instant debitDeferred tax assetsThe 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]]disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i
ifrs-fullDeferredTaxAssetsAndLiabilitiesAbstractDeferred tax assets and liabilities [abstract]
ifrs-fullDeferredTaxAssetsRecognisedAsOfAcquisitionDateX instant debitDeferred tax assets recognised as of acquisition dateThe amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelatesX instant debitDeferred 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 relatesThe 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]]disclosure: IAS 12 82
ifrs-fullDeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAssetX duration debitDeferred tax expense arising from write-down or reversal of write-down of deferred tax assetThe 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]example: IAS 12 80 g
ifrs-fullDeferredTaxExpenseIncomeX duration debitDeferred tax expense (income)The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]disclosure: IAS 12 81 g ii
ifrs-fullDeferredTaxExpenseIncomeAbstractDeferred tax expense (income) [abstract]
ifrs-fullDeferredTaxExpenseIncomeRecognisedInProfitOrLossX durationDeferred tax expense (income) recognised in profit or lossThe 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]disclosure: IAS 12 81 g ii
ifrs-fullDeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferencesX duration debitDeferred tax expense (income) relating to origination and reversal of temporary differencesThe amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]example: IAS 12 80 c
ifrs-fullDeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxesX duration debitDeferred tax expense (income) relating to tax rate changes or imposition of new taxesThe amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]example: IAS 12 80 d
ifrs-fullDeferredTaxLiabilitiesX instant creditDeferred tax liabilitiesThe amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i
ifrs-fullDeferredTaxLiabilitiesRecognisedAsOfAcquisitionDateX instant creditDeferred tax liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDeferredTaxLiabilityAssetX instant creditDeferred tax liability (asset)The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]disclosure: IAS 12 81 g i
ifrs-fullDeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalancesX instant creditDeferred tax liability associated with regulatory deferral account balancesThe amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-fullDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX durationDeferred tax relating to items credited (charged) directly to equityThe amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]disclosure: IAS 12 81 a
ifrs-fullDefinedBenefitObligationAtPresentValueX instant creditDefined benefit obligation, at present valueThe 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]common practice: IAS 19 57 a
ifrs-fullDefinedBenefitPlansAxisaxisDefined benefit plans [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 138
ifrs-fullDefinedBenefitPlansMembermemberDefined benefit plans [member]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.disclosure: IAS 19 138
ifrs-fullDefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMembermemberDefined benefit plans that share risks between entities under common control [member]This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]disclosure: IAS 19 149
ifrs-fullDepartureFromRequirementOfIFRSAxisaxisDeparture from requirement of IFRS [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 20 d
ifrs-fullDepositsFromBanksX instant creditDeposits from banksThe amount of deposit liabilities from banks held by the entity.common practice: IAS 1 55
ifrs-fullDepositsFromCustomersX instant creditDeposits from customersThe amount of deposit liabilities from customers held by the entity.common practice: IAS 1 55
ifrs-fullDepositsFromCustomersAbstractDeposits from customers [abstract]
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or lossThe 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]common practice: IAS 1 112 c
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstractDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-fullDepreciationAndAmortisationExpenseX duration debitDepreciation and amortisation expenseThe amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e
ifrs-fullDepreciationAndAmortisationExpenseAbstractDepreciation and amortisation expense [abstract]
ifrs-fullDepreciationBiologicalAssetsX durationDepreciation, biological assetsThe amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]disclosure: IAS 41 55 c
ifrs-fullDepreciationExpenseX duration debitDepreciation expenseThe amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.common practice: IAS 1 112 c
ifrs-fullDepreciationInvestmentPropertyX durationDepreciation, investment propertyThe amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]disclosure: IAS 40 79 d iv, disclosure: IAS 40 76
ifrs-fullDepreciationMethodBiologicalAssetsAtCosttextDepreciation method, biological assets, at costThe depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]disclosure: IAS 41 54 d
ifrs-fullDepreciationMethodInvestmentPropertyCostModeltextDepreciation method, investment property, cost modelThe depreciation method used for investment property measured using the cost model. [Refer: Investment property]disclosure: IAS 40 79 a
ifrs-fullDepreciationMethodPropertyPlantAndEquipmenttextDepreciation method, property, plant and equipmentThe depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73 b
ifrs-fullDepreciationPropertyPlantAndEquipmentX durationDepreciation, property, plant and equipmentThe amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a
ifrs-fullDepreciationRightofuseAssetsX durationDepreciation, right-of-use assetsThe amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]disclosure: IFRS 16 53 a - Effective 2019.01.01
ifrs-fullDerivativeFinancialAssetsX instant debitDerivative financial assetsThe amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]common practice: IAS 1 55
ifrs-fullDerivativeFinancialAssetsHeldForHedgingX instant debitDerivative financial assets held for hedgingThe amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]common practice: IAS 1 55
ifrs-fullDerivativeFinancialAssetsHeldForTradingX instant debitDerivative financial assets held for tradingThe 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]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesX instant creditDerivative financial liabilitiesThe amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesHeldForHedgingX instant creditDerivative financial liabilities held for hedgingThe amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesHeldForTradingX instant creditDerivative financial liabilities held for tradingThe 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]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesUndiscountedCashFlowsX instant creditDerivative financial liabilities, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]disclosure: IFRS 7 39 b
ifrs-fullDerivativesAmountContributedToFairValueOfPlanAssetsX instant debitDerivatives, amount contributed to fair value of plan assetsThe amount that derivatives constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]example: IAS 19 142 e
ifrs-fullDerivativesMembermemberDerivatives [member]This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the "underlying"); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntitytextDescription of intangible assets material to entityThe description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 b
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLifetextDescription of intangible assets with indefinite useful life supporting assessment of indefinite useful lifeThe description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 a
ifrs-fullDescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l ii
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348AssetstextDescription of accounting policy decision to use exception in IFRS 13.48, assetsThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.disclosure: IFRS 13 96
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348LiabilitiestextDescription of accounting policy decision to use exception in IFRS 13.48, liabilitiesThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.disclosure: IFRS 13 96
ifrs-fullDescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatorytext blockDescription of accounting policy for available-for-sale financial assets [text block]The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBiologicalAssetsExplanatorytext blockDescription of accounting policy for biological assets [text block]The description of the entity's accounting policy for biological assets. [Refer: Biological assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBorrowingCostsExplanatorytext blockDescription of accounting policy for borrowing costs [text block]The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBorrowingsExplanatorytext blockDescription of accounting policy for borrowings [text block]The description of the entity's accounting policy for borrowings. [Refer: Borrowings]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatorytext blockDescription of accounting policy for business combinations and goodwill [text block]The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsExplanatorytext blockDescription of accounting policy for business combinations [text block]The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCashFlowsExplanatorytext blockDescription of accounting policy for cash flows [text block]The description of the entity's accounting policy for cash flows.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCollateralExplanatorytext blockDescription of accounting policy for collateral [text block]The description of the entity's accounting policy for collateral.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForConstructionInProgressExplanatorytext blockDescription of accounting policy for construction in progress [text block]The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatorytext blockDescription of accounting policy for contingent liabilities and contingent assets [text block]The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatorytext blockDescription of accounting policy for customer acquisition costs [text block]The description of the entity's accounting policy for costs related to acquisition of customers.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatorytext blockDescription of accounting policy for customer loyalty programmes [text block]The description of the entity's accounting policy for customer loyalty programmes.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatorytext blockDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blockDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatorytext blockDescription of accounting policy for deferred income tax [text block]The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDepreciationExpenseExplanatorytext blockDescription of accounting policy for depreciation expense [text block]The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatorytext blockDescription of accounting policy for derecognition of financial instruments [text block]The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatorytext blockDescription of accounting policy for derivative financial instruments and hedging [text block]The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatorytext blockDescription of accounting policy for derivative financial instruments [text block]The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatorytext blockDescription of accounting policy for discontinued operations [text block]The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatorytext blockDescription of accounting policy for discounts and rebates [text block]The description of the entity's accounting policy for discounts and rebates.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDividendsExplanatorytext blockDescription of accounting policy for dividends [text block]The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEarningsPerShareExplanatorytext blockDescription of accounting policy for earnings per share [text block]The description of the entity's accounting policy for earnings per share.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEmissionRightsExplanatorytext blockDescription of accounting policy for emission rights [text block]The description of the entity's accounting policy for emission rights.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEmployeeBenefitsExplanatorytext blockDescription of accounting policy for employee benefits [text block]The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatorytext blockDescription of accounting policy for environment related expense [text block]The description of the entity's accounting policy for environment related expense.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForExceptionalItemsExplanatorytext blockDescription of accounting policy for exceptional items [text block]The description of the entity's accounting policy for exceptional items.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForExpensesExplanatorytext blockDescription of accounting policy for expenses [text block]The description of the entity's accounting policy for expenses.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditurestext blockDescription of accounting policy for exploration and evaluation expenditures [text block]The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 24 a
ifrs-fullDescriptionOfAccountingPolicyForFairValueMeasurementExplanatorytext blockDescription of accounting policy for fair value measurement [text block]The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatorytext blockDescription of accounting policy for fee and commission income and expense [text block]The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinanceCostsExplanatorytext blockDescription of accounting policy for finance costs [text block]The description of the entity's accounting policy for finance costs. [Refer: Finance costs]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatorytext blockDescription of accounting policy for finance income and costs [text block]The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialAssetsExplanatorytext blockDescription of accounting policy for financial assets [text block]The description of the entity's accounting policy for financial assets. [Refer: Financial assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialGuaranteesExplanatorytext blockDescription of accounting policy for financial guarantees [text block]The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blockDescription of accounting policy for financial instruments at fair value through profit or loss [text block]The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsExplanatorytext blockDescription of accounting policy for financial instruments [text block]The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatorytext blockDescription of accounting policy for financial liabilities [text block]The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatorytext blockDescription of accounting policy for foreign currency translation [text block]The description of the entity's accounting policy for foreign currency translation.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFranchiseFeesExplanatorytext blockDescription of accounting policy for franchise fees [text block]The description of the entity's accounting policy for franchise fees.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFunctionalCurrencyExplanatorytext blockDescription of accounting policy for functional currency [text block]The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForGoodwillExplanatorytext blockDescription of accounting policy for goodwill [text block]The description of the entity's accounting policy for goodwill. [Refer: Goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForGovernmentGrantstext blockDescription of accounting policy for government grants [text block]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]disclosure: IAS 20 39 a
ifrs-fullDescriptionOfAccountingPolicyForHedgingExplanatorytext blockDescription of accounting policy for hedging [text block]The description of the entity's accounting policy for hedging.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatorytext blockDescription of accounting policy for held-to-maturity investments [text block]The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatorytext blockDescription of accounting policy for impairment of assets [text block]The description of the entity's accounting policy for the impairment of assets.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatorytext blockDescription of accounting policy for impairment of financial assets [text block]The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatorytext blockDescription of accounting policy for impairment of non-financial assets [text block]The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForIncomeTaxExplanatorytext blockDescription of accounting policy for income tax [text block]The description of the entity's accounting policy for income tax.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInsuranceContractstext blockDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 a
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatorytext blockDescription of accounting policy for intangible assets and goodwill [text block]The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatorytext blockDescription of accounting policy for intangible assets other than goodwill [text block]The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatorytext blockDescription of accounting policy for interest income and expense [text block]The description of the entity's accounting policy for income and expense arising from interest.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatestext blockDescription of accounting policy for investment in associates [text block]The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatorytext blockDescription of accounting policy for investment in associates and joint ventures [text block]The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentPropertyExplanatorytext blockDescription of accounting policy for investment property [text block]The description of the entity's accounting policy for investment property. [Refer: Investment property]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsInJointVenturestext blockDescription of accounting policy for investments in joint ventures [text block]The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blockDescription of accounting policy for investments other than investments accounted for using equity method [text block]The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForIssuedCapitalExplanatorytext blockDescription of accounting policy for issued capital [text block]The description of the entity's accounting policy for issued capital. [Refer: Issued capital]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForLeasesExplanatorytext blockDescription of accounting policy for leases [text block]The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForLoansAndReceivablesExplanatorytext blockDescription of accounting policy for loans and receivables [text block]The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForMeasuringInventoriestext blockDescription of accounting policy for measuring inventories [text block]The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]disclosure: IAS 2 36 a
ifrs-fullDescriptionOfAccountingPolicyForMiningAssetsExplanatorytext blockDescription of accounting policy for mining assets [text block]The description of the entity's accounting policy for mining assets. [Refer: Mining assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForMiningRightsExplanatorytext blockDescription of accounting policy for mining rights [text block]The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatorytext blockDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blockDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatorytext blockDescription of accounting policy for offsetting of financial instruments [text block]The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForOilAndGasAssetsExplanatorytext blockDescription of accounting policy for oil and gas assets [text block]The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForProgrammingAssetsExplanatorytext blockDescription of accounting policy for programming assets [text block]The description of the entity's accounting policy for programming assets. [Refer: Programming assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatorytext blockDescription of accounting policy for property, plant and equipment [text block]The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForProvisionsExplanatorytext blockDescription of accounting policy for provisions [text block]The description of the entity's accounting policy for provisions. [Refer: Provisions]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatorytext blockDescription of accounting policy for reclassification of financial instruments [text block]The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatorytext blockDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 28 a
ifrs-fullDescriptionOfAccountingPolicyForRecognitionOfRevenuetext blockDescription of accounting policy for recognition of revenue [text block]The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]common practice: IAS 1 117 b, disclosure: IAS 18 35 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatorytext blockDescription of accounting policy for regulatory deferral accounts [text block]The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForReinsuranceExplanatorytext blockDescription of accounting policy for reinsurance [text block]The description of the entity's accounting policy for reinsurance.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatorytext blockDescription of accounting policy for repairs and maintenance [text block]The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blockDescription of accounting policy for repurchase and reverse repurchase agreements [text block]The description of the entity's accounting policy for repurchase and reverse repurchase agreements.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatorytext blockDescription of accounting policy for research and development expense [text block]The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatorytext blockDescription of accounting policy for restricted cash and cash equivalents [text block]The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForSegmentReportingExplanatorytext blockDescription of accounting policy for segment reporting [text block]The description of the entity's accounting policy for segment reporting.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatorytext blockDescription of accounting policy for service concession arrangements [text block]The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatorytext blockDescription of accounting policy for share-based payment transactions [text block]The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForStrippingCostsExplanatorytext blockDescription of accounting policy for stripping costs [text block]The description of the entity's accounting policy for waste removal costs that are incurred in mining activity.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForSubsidiariesExplanatorytext blockDescription of accounting policy for subsidiaries [text block]The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatorytext blockDescription of accounting policy for taxes other than income tax [text block]The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTerminationBenefitstext blockDescription of accounting policy for termination benefits [text block]The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatorytext blockDescription of accounting policy for trade and other payables [text block]The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatorytext blockDescription of accounting policy for trade and other receivables [text block]The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatorytext blockDescription of accounting policy for trading income and expense [text block]The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatorytext blockDescription of accounting policy for transactions with non-controlling interests [text block]The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatorytext blockDescription of accounting policy for transactions with related parties [text block]The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTreasurySharesExplanatorytext blockDescription of accounting policy for treasury shares [text block]The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForWarrantsExplanatorytext blockDescription of accounting policy for warrants [text block]The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalentstext blockDescription of accounting policy for determining components of cash and cash equivalents [text block]The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]disclosure: IAS 7 46
ifrs-fullDescriptionOfAcquireetextDescription of acquireeThe description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 a
ifrs-fullDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLeasetextDescription of acquisition of assets by assuming directly related liabilities or by means of leaseThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.example: IAS 7 44 a - Effective 2019.01.01
ifrs-fullDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLeasetextDescription of acquisition of assets by assuming directly related liabilities or means of finance leaseThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a finance lease.example: IAS 7 44 a - Expiry date 2019.01.01
ifrs-fullDescriptionOfAcquisitionOfEntityByMeansOfEquityIssuetextDescription of acquisition of entity by means of equity issueThe description of the non-cash acquisition of an entity by means of an equity issue.example: IAS 7 44 b
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlantextDescription of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from planThe 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]]disclosure: IAS 19 148 c ii
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlantextDescription of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of planThe 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]]disclosure: IAS 19 148 c i
ifrs-fullDescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncompletetextDescription of assets, liabilities, equity interests or items of consideration for which initial accounting is incompleteThe description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 a ii
ifrs-fullDescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssetsX instant debitEntity's own financial instruments included in fair value of plan assetsThe fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]disclosure: IAS 19 143
ifrs-fullDescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssetsX instant debitOther assets used by entity included in fair value of plan assetsThe fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]disclosure: IAS 19 143
ifrs-fullDescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssetsX instant debitProperty occupied by entity included in fair value of plan assetsThe fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]disclosure: IAS 19 143
ifrs-fullDescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlantextDescription of any other entity's responsibilities for governance of planThe description of the entity's responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a iii
ifrs-fullDescriptionOfAnyRetirementBenefitPlanTerminationTermstextDescription of any retirement benefit plan termination termsThe description of the termination terms of a retirement benefit plan.disclosure: IAS 26 36 f
ifrs-fullDescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssetstextDescription of arrangement for contingent consideration arrangements and indemnification assetsThe description of the contingent consideration arrangements and the arrangements for indemnification assets.disclosure: IFRS 3 B64 g ii
ifrs-fullDescriptionOfArrangementInvolvingLegalFormOfLeasetextDescription of arrangement involving legal form of leaseThe description of the arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 a - Expiry date 2019.01.01
ifrs-fullDescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisktextDescription of asset-liability matching strategies used by plan or entity to manage riskThe description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]disclosure: IAS 19 146
ifrs-fullDescriptionOfAssetUnderlyingArrangementInvolvingLegalFormOfLeaseAndAnyRestrictionsOnItsUsetextDescription of asset underlying arrangement involving legal form of lease and any restrictions on its useThe description of the asset underlying an arrangement that involves the legal form of a lease and any restrictions on its use. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 a i - Expiry date 2019.01.01
ifrs-fullDescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextDescription of bases of financial statements that have been restated for changes in general purchasing power of functional currencyThe 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]]disclosure: IAS 29 39 b
ifrs-fullDescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproachtextDescription of basis for designating financial assets for overlay approachThe description of the basis for designating financial assets for the overlay approach.disclosure: IFRS 4 39L c - Effective on first application of IFRS 9
ifrs-fullDescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetstextDescription of basis for determining amount of payment for contingent consideration arrangements and indemnification assetsThe description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.disclosure: IFRS 3 B64 g ii
ifrs-fullDescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegmentstextDescription of basis of accounting for transactions between reportable segmentsThe description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]]disclosure: IFRS 8 27 a
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognitiontextDescription of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognitionThe 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.disclosure: IFRS 7 35G a ii - Effective 2018.01.01
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAssettextDescription of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial assetThe 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.disclosure: IFRS 7 35G a iii - Effective 2018.01.01
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLossestextDescription of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit lossesThe description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.disclosure: IFRS 7 35G a i - Effective 2018.01.01
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociatetextDescription of basis of preparation of summarised financial information of associateThe description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]disclosure: IFRS 12 B15
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenturetextDescription of basis of preparation of summarised financial information of joint ventureThe description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]disclosure: IFRS 12 B15
ifrs-fullDescriptionOfBasisOfValuationOfAssetsAvailableForBenefitstextDescription of basis of valuation of assets available for benefitsThe description of the basis of valuation of assets available for benefits in retirement benefit plans.disclosure: IAS 26 35 a ii
ifrs-fullDescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequentlytextDescription of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequentlyThe description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 32
ifrs-fullDescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDeterminedtextDescription of basis on which unit's recoverable amount has been determinedThe description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 c
ifrs-fullDescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlantextDescription of basis used to determine surplus or deficit of multi-employer or state planThe 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]]disclosure: IAS 19 148 d iv
ifrs-fullDescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9textDescription of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.disclosure: IFRS 1 E2 b - Effective 2018.01.01
ifrs-fullDescriptionOfBiologicalAssetstextDescription of biological assetsThe description of biological assets. [Refer: Biological assets]disclosure: IAS 41 41
ifrs-fullDescriptionOfBiologicalAssetsPreviouslyMeasuredAtCosttextDescription of biological assets previously measured at costThe 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]disclosure: IAS 41 56 a
ifrs-fullDescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliabletextDescription of biological assets where fair value information is unreliableThe 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]disclosure: IAS 41 54 a
ifrs-fullDescriptionOfCashgeneratingUnittextDescription of cash-generating unitThe description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]disclosure: IAS 36 130 d i
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextDescription of change in valuation technique used in fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of change in valuation technique used in fair value measurement, entity's own equity instrumentsThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextDescription of change in valuation technique used in fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextDescription of change in valuation technique used to measure fair value less costs of disposalThe description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii
ifrs-fullDescriptionOfChangeOfInvestmentEntityStatustextDescription of change of investment entity statusThe description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9B
ifrs-fullDescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapitaltextDescription of changes in entity's objectives, policies and processes for managing capital and what entity manages as capitalThe description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital.disclosure: IAS 1 135 c
ifrs-fullDescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChangestextDescription of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changesThe description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.disclosure: IFRS 7 35G c - Effective 2018.01.01
ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 c
ifrs-fullDescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaletextDescription of changes in plan to sell non-current asset or disposal group held for saleThe 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]]disclosure: IFRS 5 42
ifrs-fullDescriptionOfChangesInServiceConcessionArrangementtextDescription of changes in service concession arrangementThe description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 d
ifrs-fullDescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtextDescription of collateral held and other credit enhancements, financial assets that are individually determined to be impairedThe 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]example: IFRS 7 IG29 c - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementstextDescription of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposureThe 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]disclosure: IFRS 7 36 b - Expiry date 2018.01.01
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014textDescription of collateral held as security and other credit enhancementsThe 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]disclosure: IFRS 7 35K b - Effective 2018.01.01
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedtextDescription 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 appliedThe 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]disclosure: IFRS 7 36 b - Effective 2018.01.01
ifrs-fullDescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateraltextDescription of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateralThe 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.disclosure: IFRS 7 15 c
ifrs-fullDescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntitiestextDescription of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entitiesThe description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity's maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]disclosure: IFRS 12 29 d
ifrs-fullDescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReporttextDescription of compliance with IFRSs if applied for interim financial reportThe description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]]disclosure: IAS 34 19
ifrs-fullDescriptionOfConcentrationsOfInsuranceRisktextDescription of concentrations of insurance riskThe description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).disclosure: IFRS 4 39 c ii
ifrs-fullDescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValuetextDescription of conclusion why transaction price was not best evidence of fair valueThe 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.disclosure: IFRS 7 28 c
ifrs-fullDescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCosttextDescription of contractual agreement or stated policy for charging net defined benefit costThe 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]]disclosure: IAS 19 149 a
ifrs-fullDescriptionOfConversionOfDebtToEquitytextDescription of conversion of debt to equityThe description of the non-cash conversion of debt to equity.example: IAS 7 44 c
ifrs-fullDescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusinesstextDescription of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of businessThe 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]disclosure: IAS 40 75 c
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulationtextDescription of cross-reference to disclosures about activities subject to rate regulationThe description of cross-reference to disclosures about activities subject to rate regulation.disclosure: IFRS 14 31
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatementstextDescription of cross-reference to disclosures about credit risk presented outside financial statementsThe description of cross-reference to disclosures about credit risk presented outside the financial statements.disclosure: IFRS 7 35C - Effective 2018.01.01
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatementstextDescription of cross-reference to disclosures about hedge accounting presented outside financial statementsThe description of cross-reference to disclosures about hedge accounting presented outside financial statements.disclosure: IFRS 7 21B - Effective 2018.01.01
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutLeasestextDescription of cross-reference to disclosures about leasesThe description of cross-reference to disclosures about leases.disclosure: IFRS 16 52 - Effective 2019.01.01
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstrumentstextDescription of cross-reference to disclosures about nature and extent of risks arising from financial instrumentsThe description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B6
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatementstextDescription of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statementsThe 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]]disclosure: IAS 19 150
ifrs-fullDescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatementstextDescription of cross-reference to disclosures presented outside interim financial statementsThe description of cross-reference to disclosures presented outside interim financial statements.disclosure: IAS 34 16A
ifrs-fullDescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayedtextDescription of currency in which supplementary information is displayedThe description of the currency in which the entity's supplementary information is displayed.disclosure: IAS 21 57 b
ifrs-fullDescriptionOfCurrentAndFormerWayOfAggregatingAssetstextDescription of current and former way of aggregating assetsThe description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]disclosure: IAS 36 130 d iii
ifrs-fullDescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiarytextDescription of current commitments or intentions to provide support to subsidiaryThe description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19D b
ifrs-fullDescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextDescription of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payableThe 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.disclosure: IFRS 7 19
ifrs-fullDescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextDescription of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payableThe description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.disclosure: IFRS 7 18 a
ifrs-fullDescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivitiestextDescription of difficulties structured entity experienced in financing its activitiesThe description of the difficulties that a structured entity has experienced in financing its activities.example: IFRS 12 B26 f
ifrs-fullDescriptionOfDiscountRatesAppliedToCashFlowProjectionsX.XX instantDiscount rate applied to cash flow projectionsThe discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v
ifrs-fullDescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUseX.XX instantDiscount rate used in current estimate of value in useThe 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.disclosure: IAS 36 130 g
ifrs-fullDescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUseX.XX instantDiscount rate used in previous estimate of value in useThe 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.disclosure: IAS 36 130 g
ifrs-fullDescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassificationX.XX instantEffective 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 categoryThe 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]disclosure: IFRS 7 12C a - Effective 2018.01.01
ifrs-fullDescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatementstextDescription of effect of changing business model for managing financial assets on financial statementsThe description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B b - Effective 2018.01.01
ifrs-fullDescriptionOfEffectOfRegulatoryFrameworkOnPlantextDescription of effect of regulatory framework on planThe description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a ii
ifrs-fullDescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetstextDescription of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assetsThe description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.disclosure: IFRS 3 B64 g iii
ifrs-fullDescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDatetextDescription of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition dateThe description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]disclosure: IAS 12 81 k
ifrs-fullDescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipmenttextDescription of existence of restrictions on title, property, plant and equipmentThe description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 74 a
ifrs-fullDescriptionOfExistenceOfThirdpartyCreditEnhancementtextDescription of existence of third-party credit enhancementThe 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]]disclosure: IFRS 13 98
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationstext blockDisclosure of expected impact of initial application of new standards or interpretations [text block]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.disclosure: IAS 8 30 b
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstractDisclosure of expected impact of initial application of new standards or interpretations [abstract]
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItemsDisclosure of expected impact of initial application of new standards or interpretations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTabletableDisclosure of expected impact of initial application of new standards or interpretations [table]Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.disclosure: IAS 8 30 b
ifrs-fullDescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextDescription of expected timing of outflows, contingent liabilities in business combinationThe description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullDescriptionOfExpectedTimingOfOutflowsOtherProvisionstextDescription of expected timing of outflows, other provisionsThe description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]disclosure: IAS 37 85 a
ifrs-fullDescriptionOfExpectedVolatilityShareOptionsGrantedX.XX durationExpected volatility, share options grantedThe 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.disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditstextDescription of expiry date of deductible temporary differences, unused tax losses and unused tax creditsThe 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]]disclosure: IAS 12 81 e
ifrs-fullDescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimatedtextDescription of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimatedThe description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.disclosure: IFRS 3 B64 g iii
ifrs-fullDescriptionOfExposureToRisktextDescription of exposure to riskThe description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 a
ifrs-fullDescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligationstextDescription of extent to which entity can be liable to multi-employer or state plan for other entities' obligationsThe 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]]disclosure: IAS 19 148 b
ifrs-fullDescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuertextDescription of extent to which fair value of investment property is based on valuation by independent valuerThe 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]disclosure: IAS 40 75 e
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8AbtextDescription of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)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.disclosure: IFRS 1 31A
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8BtextDescription of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8BThe 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.disclosure: IFRS 1 31B
ifrs-fullDescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantifiedtextDescription of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantifiedThe description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]disclosure: IFRS 12 29 c
ifrs-fullDescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentativetextDescription of fact and reason why sensitivity analyses are unrepresentativeThe description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]disclosure: IFRS 7 42
ifrs-fullDescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumestextDescription of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumesThe 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.disclosure: IFRS 7 24D - Effective 2018.01.01
ifrs-fullDescriptionOfFactorsThatMakeUpGoodwillRecognisedtextDescription of factors that make up goodwill recognisedThe 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]disclosure: IFRS 3 B64 e
ifrs-fullDescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticabletext blockDescription of fact that amount of change in accounting estimate is impracticable [text block]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.disclosure: IAS 8 40
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssetstextDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assetsThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstrumentstextDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instrumentsThe description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity's own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilitiestextDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilitiesThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethodtextDescription of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity methodThe 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.disclosure: IFRS 11 C4
ifrs-fullDescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUsetextDescription of fact that highest and best use of non-financial asset differs from current useThe 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.disclosure: IFRS 13 93 i
ifrs-fullDescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimabletextDescription of fact that impact of initial application of new IFRS is not known or reasonably estimableThe description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]example: IAS 8 31 e ii
ifrs-fullDescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlantextDescription of fact that multi-employer or state plan is defined benefit planThe 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]]disclosure: IAS 19 148 d i
ifrs-fullDescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrumenttextDescription of financial instruments designated as hedging instrumentsThe description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]disclosure: IFRS 7 22 b - Expiry date 2018.01.01
ifrs-fullDescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliablytextDescription of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliablyThe description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 b
ifrs-fullDescriptionOfFinancialRiskManagementRelatedToAgriculturalActivitytextDescription of financial risk management related to agricultural activityThe description of financial risk management related to agricultural activity.disclosure: IAS 41 49 c
ifrs-fullDescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccurtextDescription of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occurThe description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.disclosure: IFRS 7 23 b - Expiry date 2018.01.01, disclosure: IFRS 7 23F - Effective 2018.01.01
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssetstextDescription of frequency and methods for testing procedures of pricing models, assetsThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstrumentstextDescription of frequency and methods for testing procedures of pricing models, entity's own equity instrumentsThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilitiestextDescription of frequency and methods for testing procedures of pricing models, liabilitiesThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-fullDescriptionOfFullyAmortisedIntangibleAssetstextDescription of fully amortised intangible assetsThe description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]example: IAS 38 128 a
ifrs-fullDescriptionOfFunctionalCurrencytextDescription of functional currencyThe description of the currency of the primary economic environment in which the entity operates.disclosure: IAS 21 53, disclosure: IAS 21 57 c
ifrs-fullDescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributionstextDescription of funding arrangements and funding policy that affect future contributionsThe description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]disclosure: IAS 19 147 a, disclosure: IAS 19 148 a
ifrs-fullDescriptionOfFundingPolicytextDescription of funding policyThe 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.disclosure: IAS 26 35 c
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssetstextDescription of group within entity that decides entity's valuation policies and procedures, assetsThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstrumentstextDescription of group within entity that decides entity's valuation policies and procedures, entity's own equity instrumentsThe 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.example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilitiestextDescription of group within entity that decides entity's valuation policies and procedures, liabilitiesThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-fullDescriptionOfGrowthRateUsedToExtrapolateCashFlowProjectionsX.XX instantGrowth rate used to extrapolate cash flow projectionsThe growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv
ifrs-fullDescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsedtextDescription of hedging instruments used to hedge risk exposures and how they are usedThe description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]disclosure: IFRS 7 22B a - Effective 2018.01.01
ifrs-fullDescriptionOfHistoricalInformationAboutCounterpartyDefaultRatestextDescription of historical information about counterparty default ratesThe description of historical information about default rates of the party to the transaction other than the entity.example: IFRS 7 IG23 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfHowAcquirerObtainedControlOfAcquireetextDescription of how acquirer obtained control of acquireeThe 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.disclosure: IFRS 3 B64 d
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssetstextDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assetsThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstrumentstextDescription 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 instrumentsThe description of how the effect on fair value measurement of the entity's own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilitiestextDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilitiesThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailabletextDescription of how entity determined maximum economic benefit availableThe description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]disclosure: IAS 19 141 c iv
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13AssetstextDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assetsThe 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.example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstrumentstextDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instrumentsThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity's own equity instruments was developed in accordance with IFRS 13. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13LiabilitiestextDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilitiesThe 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.example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-fullDescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsoredtextDescription of how entity determined which structured entities it sponsoredThe description of how the entity has determined which structured entities it has sponsored.disclosure: IFRS 12 27 a
ifrs-fullDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectivenesstextDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectivenessThe description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]disclosure: IFRS 7 22B b - Effective 2018.01.01
ifrs-fullDescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAretextDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness areThe 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]disclosure: IFRS 7 22B c - Effective 2018.01.01
ifrs-fullDescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResetstextDescription of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resetsThe description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.disclosure: IFRS 7 23C b ii - Effective 2018.01.01
ifrs-fullDescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLossestextDescription of how forward-looking information has been incorporated into determination of expected credit lossesThe description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.disclosure: IFRS 7 35G b - Effective 2018.01.01
ifrs-fullDescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertaintytextDescription of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertaintyThe description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 30 c
ifrs-fullDescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullDescriptionOfHowManagementDeterminesConcentrationstextDescription of how management determines concentrationsThe description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B8 a
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssetstextDescription of how third-party information was taken into account when measuring fair value, assetsThe 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.example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstrumentstextDescription of how third-party information was taken into account when measuring fair value, entity's own equity instrumentsThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilitiestextDescription of how third-party information was taken into account when measuring fair value, liabilitiesThe 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.example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-fullDescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelatetextDescription of identification of financial statements to which separate financial statements relateThe description of the identity of financial statements to which separate financial statements relate.disclosure: IAS 27 17
ifrs-fullDescriptionOfIdentityOfRateRegulatorstextDescription of identity of rate regulator(s)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.disclosure: IFRS 14 30 b
ifrs-fullDescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTaxtextDescription of impact of rate regulation on current and deferred taxThe 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.disclosure: IFRS 14 34
ifrs-fullDescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlantextDescription of information about surplus or deficit of multi-employer or state planThe 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]]disclosure: IAS 19 148 d iv
ifrs-fullDescriptionOfInformationWhereFairValueDisclosuresNotRequiredtextDescription of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliablyThe description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.disclosure: IFRS 7 30 a
ifrs-fullDescriptionOfInitialApplicationOfStandardsOrInterpretationstext blockDisclosure of initial application of standards or interpretations [text block]The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28
ifrs-fullDescriptionOfInputsToOptionPricingModelShareOptionsGrantedtextDescription of inputs to option pricing model, share options grantedThe description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementAssetstextDescription of inputs used in fair value measurement, assetsThe 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.disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of inputs used in fair value measurement, entity's own equity instrumentsThe 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.disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementLiabilitiestextDescription of inputs used in fair value measurement, liabilitiesThe 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.disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfIntentionsToProvideSupportToStructuredEntitytextDescription of intentions to provide support to structured entityThe 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.disclosure: IFRS 12 17, disclosure: IFRS 12 31
ifrs-fullDescriptionOfInternalCreditRatingsProcesstextDescription of internal credit ratings processThe description of the entity's process for internal credit ratings. [Refer: Internal credit grades [member]]example: IFRS 7 IG25 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssetstextDescription of internal reporting procedures for discussing and assessing fair value measurements, assetsThe 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.example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstrumentstextDescription of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instrumentsThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilitiestextDescription of internal reporting procedures for discussing and assessing fair value measurements, liabilitiesThe 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.example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssetstextDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstrumentstextDescription 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 instrumentsThe 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]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilitiestextDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextDescription of investment property, at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 a - Effective 2019.01.01
ifrs-fullDescriptionOfInvestmentPropertyAtCostWithinFairValueModeltextDescription of investment property, at cost within fair value modelThe description of investment property measured at cost within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]disclosure: IAS 40 78 a - Expiry date 2019.01.01
ifrs-fullDescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModeltextDescription of investment property where fair value information is unreliable, cost modelThe description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]disclosure: IAS 40 79 e i
ifrs-fullDescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncometextDescription of investments in equity instruments designated at fair value through other comprehensive incomeThe description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]disclosure: IFRS 7 11A a - Effective 2018.01.01
ifrs-fullDescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomerstextDescription of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customersThe 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]disclosure: IFRS 15 123 - Effective 2018.01.01
ifrs-fullDescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegmentstextDescription of judgements made by management in applying aggregation criteria for operating segmentsThe description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]disclosure: IFRS 8 22 aa
ifrs-fullDescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomerstextDescription of judgements made in determining amount of costs to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 127 a - Effective 2018.01.01
ifrs-fullDescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRatetextDescription of justification for using growth rate that exceeds long-term average growth rateThe description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d iv
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjectionstextDescription of key assumptions on which management has based cash flow projectionsThe description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d i, disclosure: IAS 36 135 c
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposaltextDescription of key assumptions on which management has based determination of fair value less costs of disposalThe description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii
ifrs-fullDescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorisedtextDescription of level of fair value hierarchy within which fair value measurement is categorisedThe description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units'). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i
ifrs-fullDescriptionOfLifeAndOtherSignificantTermsOfArrangementInvolvingLegalFormOfLeasetextDescription of life and other significant terms of arrangement involving legal form of leaseThe description of the life and other significant terms of an arrangement involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 a ii - Expiry date 2019.01.01
ifrs-fullDescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of limitations of methods used in preparing sensitivity analysis for actuarial assumptionsThe description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 b
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognisedtextDescription of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognisedThe description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 p ii
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustmentstextDescription of line item in statement of comprehensive income that includes reclassification adjustmentsThe 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.disclosure: IFRS 7 24C b v - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectivenesstextDescription of line item in statement of comprehensive income that includes recognised hedge ineffectivenessThe description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 24C a ii - Effective 2018.01.01, disclosure: IFRS 7 24C b iii - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItemtextDescription of line item in statement of financial position that includes hedged itemThe description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a iii - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrumenttextDescription of line item in statement of financial position that includes hedging instrumentThe description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A b - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemOfStatementOfComprehensiveIncomeInWhichAmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLeaseIsIncludedtextDescription of line item of statement of comprehensive income in which amount recognised as income from arrangement involving legal form of lease is includedThe description of the line item of the statement of comprehensive income in which the amount recognised as income from arrangements involving the legal form of a lease is included. [Refer: Amount recognised as income from arrangement involving legal form of lease]disclosure: SIC 27 10 b - Expiry date 2019.01.01
ifrs-fullDescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription 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 combinationThe description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]disclosure: IFRS 3 B64 m
ifrs-fullDescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]disclosure: IFRS 3 B64 l iii
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assetsThe 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]disclosure: IFRS 13 93 e ii
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instrumentsThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity's own equity instruments [member]; Other comprehensive income]disclosure: IFRS 13 93 e ii
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilitiesThe 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]disclosure: IFRS 13 93 e ii
ifrs-fullDescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognisedtextDescription of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognisedThe description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 9B c
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 e i
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instrumentsThe description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 e i
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 e i
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextDescription 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 measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextDescription 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 measurementThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 f
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextDescription 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 measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncludedtextDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are includedThe 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]disclosure: IAS 36 126 a
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversedtextDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversedThe 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]disclosure: IAS 36 126 b
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognisedtextDescription of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognisedThe description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.disclosure: IFRS 12 29 b
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilitiestextDescription of line items in statement of financial position which include lease liabilitiesThe description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssetstextDescription of line items in statement of financial position which include right-of-use assetsThe description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 47 a ii - Effective 2019.01.01
ifrs-fullDescriptionOfLinkBetweenReimbursementRightAndRelatedObligationtextDescription of link between reimbursement right and related obligationThe description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 140 b
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombinationtextDescription of major assumptions made concerning future events, contingent liabilities in business combinationThe description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisionstextDescription of major assumptions made concerning future events, other provisionsThe description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]disclosure: IAS 37 85 b
ifrs-fullDescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptionstextDescription of management's approach to determining values assigned to key assumptionsThe 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.disclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii
ifrs-fullDescriptionOfManagingLiquidityRisktext blockDisclosure of how entity manages liquidity risk [text block]The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]disclosure: IFRS 7 39 c
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLeasetextDescription of material leasing arrangements by lessee classified as finance leaseThe general description of the lessee's material leasing arrangements for finance leases including, but not limited to: (a) the basis on which contingent rent payable is determined; (b) the existence and terms of renewal or purchase options and escalation clauses; and (c) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing.disclosure: IAS 17 31 e - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLeasetextDescription of material leasing arrangements by lessee classified as operating leaseThe general description of the lessee's significant leasing arrangements for operating leases including, but not limited to: (a) the basis on which contingent rent payable is determined; (b) the existence and terms of renewal or purchase options and escalation clauses; and (c) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing.disclosure: IAS 17 35 d - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLeasetextDescription of material leasing arrangements by lessor classified as finance leaseThe general description of the lessor’s material leasing arrangements related to finance leases.disclosure: IAS 17 47 f - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLeasetextDescription of material leasing arrangements by lessor classified as operating leaseThe general description of the lessor’s leasing arrangements related to operating leases.disclosure: IAS 17 56 c - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialReconcilingItemstextDescription of material reconciling itemsThe description of all material reconciling items. [Refer: Material reconciling items [member]]disclosure: IFRS 8 28
ifrs-fullDescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangementtextDescription of maximum term of options granted for share-based payment arrangementThe description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullDescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDatetextDescription of measurement basis for non-controlling interest in acquiree recognised at acquisition dateThe description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]disclosure: IFRS 3 B64 o i
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextDescription of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 B42
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextDescription of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 B42
ifrs-fullDescriptionOfMethodOfSettlementForSharebasedPaymentArrangementtextDescription of method of settlement for share-based payment arrangementThe description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullDescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLosstextDescription 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 lossThe description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability's credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]disclosure: IFRS 7 11 c - Effective 2018.01.01
ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsThe description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 b
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssetstextDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, assetsThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instrumentsThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilitiestextDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilitiesThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-fullDescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssuetextDescription of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issueThe 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]disclosure: IFRIC 17 17 c
ifrs-fullDescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomerstextDescription of methods used to recognise revenue from contracts with customersThe description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]disclosure: IFRS 15 124 a - Effective 2018.01.01
ifrs-fullDescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGrantedtextDescription of method used and assumptions made to incorporate effects of expected early exercise, share options grantedThe description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomerstextDescription of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 127 b - Effective 2018.01.01
ifrs-fullDescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimatetext blockDescription of nature of accounting errors in prior periods [text block]The description of the nature of accounting errors in prior periods.disclosure: IAS 8 49 a
ifrs-fullDescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationtextDescription of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationThe description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]disclosure: IFRS 3 B67 a iii
ifrs-fullDescriptionOfNatureAndAmountOfChangeInAccountingEstimatetext blockDescription of nature of change in accounting estimate [text block]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.disclosure: IAS 8 39
ifrs-fullDescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriodtextDescription of nature and amount of change in estimate during final interim periodThe 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.disclosure: IAS 34 26
ifrs-fullDescriptionOfNatureAndCarryingAmountOfAssetsObtainedtextDescription of nature of assets obtained by taking possession of collateral or calling on other credit enhancementsThe 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]disclosure: IFRS 7 38 a
ifrs-fullDescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegmentstextDescription of nature and effect of any asymmetrical allocations to reportable segmentsThe 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]]disclosure: IFRS 8 27 f
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatementstextDescription of nature and extent of government grants for agricultural activity recognised in financial statementsThe description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]disclosure: IAS 41 57 a
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatementstextDescription of nature and extent of government grants recognised in financial statementsThe description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]disclosure: IAS 20 39 b
ifrs-fullDescriptionOfNatureAndExtentOfRateregulatedActivitytextDescription of nature and extent of rate-regulated activityThe description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]disclosure: IFRS 14 30 a
ifrs-fullDescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParenttextDescription of nature and extent of significant restrictions on transfer of funds to entityThe 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.disclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a
ifrs-fullDescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextDescription 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 groupThe description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity's ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]disclosure: IFRS 12 13 b
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssuetextDescription of nature and financial effect of business combinations after reporting period before statements authorised for issueThe description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]disclosure: IFRS 3 59 b
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriodtextDescription of nature and financial effect of business combinations during periodThe description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]disclosure: IFRS 3 59 a
ifrs-fullDescriptionOfNatureAndPurposeOfReservesWithinEquitytextDescription of nature and purpose of reserves within equityThe description of the nature and purpose of reserves within equity. [Refer: Other reserves]disclosure: IAS 1 79 b
ifrs-fullDescriptionOfNatureOfActivitiesOfBiologicalAssetstextDescription of nature of activities of biological assetsThe description of the nature of activities involving biological assets. [Refer: Biological assets]disclosure: IAS 41 46 a
ifrs-fullDescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextDescription of nature of assets with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 a
ifrs-fullDescriptionOfNatureOfBenefitsProvidedByPlantextDescription of nature of benefits provided by planThe description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a i
ifrs-fullDescriptionOfNatureOfChangeInAccountingPolicytextDescription of nature of change in accounting policyThe description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 c
ifrs-fullDescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLosstextDescription 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 lossThe 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]]disclosure: IFRS 8 27 e
ifrs-fullDescriptionOfNatureOfClassOfAssetsMeasuredAtFairValuetextDescription of nature of class of assets measured at fair valueThe 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]]example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-fullDescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValuetextDescription of nature of class of entity's own equity instruments measured at fair valueThe description of the nature of the class of the entity's own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity's own equity instruments [member]]example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-fullDescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValuetextDescription of nature of class of liabilities measured at fair valueThe 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]]example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-fullDescriptionOfNatureOfContingentAssetstextDescription of nature of contingent assetsThe 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.disclosure: IAS 37 89
ifrs-fullDescriptionOfNatureOfCounterpartytextDescription of nature of counterpartyThe description of the nature of the party to a transaction other than the entity.example: IFRS 7 IG23 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssetstextDescription of nature of differences between measurements of reportable segments' assets and entity's assetsThe 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]]disclosure: IFRS 8 27 c
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilitiestextDescription of nature of differences between measurements of reportable segments' liabilities and entity's liabilitiesThe 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]]disclosure: IFRS 8 27 d
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperationstextDescription 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 operationsThe 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]]disclosure: IFRS 8 27 b
ifrs-fullDescriptionOfNatureOfEntitysOperationsAndPrincipalActivitiestextDescription of nature of entity's operations and principal activitiesThe description of the nature of the entity's operations and principal activities.disclosure: IAS 1 138 b
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithAssociatetextDescription of nature of entity's relationship with associateThe description of the nature of the entity's relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity's activities). [Refer: Associates [member]]disclosure: IFRS 12 21 a ii
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointOperationtextDescription of nature of entity's relationship with joint operationThe description of the nature of the entity's relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity's activities). [Refer: Joint operations [member]]disclosure: IFRS 12 21 a ii
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointVenturetextDescription of nature of entity's relationship with joint ventureThe description of the nature of the entity's relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity's activities). [Refer: Joint ventures [member]]disclosure: IFRS 12 21 a ii
ifrs-fullDescriptionOfNatureOfFinancialStatementstextDescription of nature of financial statementsThe description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).disclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a
ifrs-fullDescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfertextDescription of nature of goods or services that entity has promised to transferThe description of the nature of the goods or services that the entity has promised to transfer to customers.disclosure: IFRS 15 119 c - Effective 2018.01.01
ifrs-fullDescriptionOfNatureOfImpendingChangeInAccountingPolicytextDescription of nature of impending change in accounting policyThe 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.example: IAS 8 31 b
ifrs-fullDescriptionOfNatureOfIndividualAssettextDescription of nature of individual assetThe description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]disclosure: IAS 36 130 c i
ifrs-fullDescriptionOfNatureOfInterestInFundstextDescription of nature of interest in fundsThe description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.disclosure: IFRIC 5 11
ifrs-fullDescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextDescription of nature of liabilities with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 a
ifrs-fullDescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSstextDescription of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSsThe 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]]disclosure: IFRS 1 22 b
ifrs-fullDescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformationtextDescription of nature of necessary adjustments to provide comparative informationThe 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.disclosure: IAS 1 42 b
ifrs-fullDescriptionOfNatureOfNonadjustingEventAfterReportingPeriodtextDescription of nature of non-adjusting event after reporting periodThe description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]disclosure: IAS 10 21 a
ifrs-fullDescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssuetextDescription of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issueThe 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.disclosure: IFRIC 17 17 a
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiestextDescription of nature of obligation, contingent liabilitiesThe description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombinationtextDescription of nature of obligation, contingent liabilities in business combinationThe description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i
ifrs-fullDescriptionOfNatureOfObligationOtherProvisionstextDescription of nature of obligation, other provisionsThe description of the nature of the obligation for other provisions. [Refer: Other provisions]disclosure: IAS 37 85 a
ifrs-fullDescriptionOfNatureOfReclassificationOrChangesInPresentationtextDescription of nature of reclassifications or changes in presentationThe description of the nature of reclassifications or changes in presentation.disclosure: IAS 1 41 a
ifrs-fullDescriptionOfNatureOfRegulatoryRatesettingProcesstextDescription of nature of regulatory rate-setting processThe description of the nature of the regulatory rate-setting process.disclosure: IFRS 14 30 a
ifrs-fullDescriptionOfNatureOfRelatedPartyRelationshiptextDescription of nature of related party relationshipThe description of the nature of the related party relationships. [Refer: Related parties [member]]disclosure: IAS 24 18
ifrs-fullDescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilitiestextDescription of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilitiesThe description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]disclosure: IFRS 7 42D c
ifrs-fullDescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPowertextDescription of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rightsThe 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.example: IFRS 12 9 b
ifrs-fullDescriptionOfNatureOfRisksBeingHedgedtextDescription of nature of risks being hedgedThe description of the nature of risks being hedged.disclosure: IFRS 7 22 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfNatureOfVoluntaryChangeInAccountingPolicytextDescription of nature of voluntary change in accounting policyThe description of the nature of a voluntary change in accounting policy.disclosure: IAS 8 29 a
ifrs-fullDescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassifiedtextDescription of non-current asset or disposal group held for sale which were sold or reclassifiedThe 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]]disclosure: IFRS 5 41 a
ifrs-fullDescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssetstextDescription of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produceThe description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]disclosure: IAS 41 46 b
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisktextDescription of objectives, policies and processes for managing riskThe description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 b
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRiskstextDescription of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risksThe description of the entity's objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 39 a
ifrs-fullDescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligationstextDescription of obligations for returns, refunds and other similar obligationsThe description of obligations for returns, refunds and other similar obligations in contracts with customers.disclosure: IFRS 15 119 d - Effective 2018.01.01
ifrs-fullDescriptionOfOptionLifeShareOptionsGrantedX.XX durationOption life, share options grantedThe option life of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfOptionPricingModelShareOptionsGrantedtextDescription of option pricing model, share options grantedThe description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatementstext blockDescription of other accounting policies relevant to understanding of financial statements [text block]The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.disclosure: IAS 1 117 b
ifrs-fullDescriptionOfOtherEquityInteresttextDescription of rights, preferences and restrictions attaching to category of equity interest by entity without share capitalThe description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]disclosure: IAS 1 80
ifrs-fullDescriptionOfOtherInformationUsedToAssessCreditQualitytextDescription of other information used to assess credit qualityThe 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]]example: IFRS 7 IG23 d - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfOtherInputsToOptionsPricingModelShareOptionsGrantedtextDescription of other inputs to options pricing model, share options grantedThe description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfOtherTransactionsThatAreCollectivelySignificanttextDescription of other transactions that are collectively significantThe 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.disclosure: IAS 24 26 b ii
ifrs-fullDescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServicestextDescription of performance obligations to arrange for another party to transfer goods or servicesThe description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]disclosure: IFRS 15 119 c - Effective 2018.01.01
ifrs-fullDescriptionOfPeriodsWhenCashFlowsAffectProfitOrLosstextDescription of periods when cash flows affect profit or lossThe description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]disclosure: IFRS 7 23 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfPeriodsWhenCashFlowsExpectedToOccurtextDescription of periods when cash flows expected to occurThe description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]disclosure: IFRS 7 23 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfPlanAmendmentsCurtailmentsAndSettlementstextDescription of plan amendments, curtailments and settlementsThe description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 c
ifrs-fullDescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperationstext blockDescription of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]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]]disclosure: IFRS 7 38 b
ifrs-fullDescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntitiestext blockDescription of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]disclosure: IAS 19 149 b
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssetstextDescription of policy for determining when transfers between levels are deemed to have occurred, assetsThe 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.disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstrumentstextDescription of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instrumentsThe description of the policy for determining when transfers of the entity's own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilitiestextDescription of policy for determining when transfers between levels are deemed to have occurred, liabilitiesThe 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.disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-fullDescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextDescription of practical expedients used when applying IFRS 15 retrospectivelyThe description of the practical expedients that have been used when applying IFRS 15 retrospectively.disclosure: IFRS 15 C6 a - Effective 2018.01.01
ifrs-fullDescriptionOfPresentationCurrencytextDescription of presentation currencyThe description of the currency in which the financial statements are presented.disclosure: IAS 1 51 d, disclosure: IAS 21 53
ifrs-fullDescriptionOfPrimaryReasonsForBusinessCombinationtextDescription of primary reasons for business combinationThe description of the primary reasons for a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 d
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssetstextDescription of process for analysing changes in fair value measurements, assetsThe description of the process for analysing changes in the fair value measurements of assets from period to period.example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstrumentstextDescription of process for analysing changes in fair value measurements, entity's own equity instrumentsThe description of the process for analysing changes in the fair value measurements of the entity's own equity instruments from period to period. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilitiestextDescription of process for analysing changes in fair value measurements, liabilitiesThe description of the process for analysing changes in the fair value measurements of liabilities from period to period.example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-fullDescriptionOfRatingAgenciesUsedtextDescription of rating agencies usedThe description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets]example: IFRS 7 IG24 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfReasonForChangeInFunctionalCurrencytextDescription of reason for change in functional currencyThe 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.disclosure: IAS 21 54
ifrs-fullDescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysisThe 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]]disclosure: IFRS 7 40 c
ifrs-fullDescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncometextDescription of reason for disposing of investments in equity instruments designated at fair value through other comprehensive incomeThe 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]]disclosure: IFRS 7 11B a - Effective 2018.01.01
ifrs-fullDescriptionOfReasonForReclassificationOrChangesInPresentationtextDescription of reason for reclassifications or changes in presentationThe description of the reason for the reclassifications or changes in presentation.disclosure: IAS 1 41 c
ifrs-fullDescriptionOfReasonForUsingLongerOrShorterReportingPeriodtextDescription of reason for using longer or shorter reporting periodThe 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.disclosure: IAS 1 36 a
ifrs-fullDescriptionOfReasonForUsingPresentationAlternativetextDescription of reason for using presentation alternativeThe 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]disclosure: IFRS 7 11A b - Effective 2018.01.01
ifrs-fullDescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCosttextDescription of reason for derecognition of financial assets measured at amortised costThe description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 20A - Effective 2018.01.01
ifrs-fullDescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresenttextDescription 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 representedThe 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]disclosure: IFRS 7 11 b
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextDescription of reasons for change in valuation technique used in fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of reasons for change in valuation technique used in fair value measurement, entity's own equity instrumentsThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextDescription of reasons for change in valuation technique used in fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextDescription of reasons for change in valuation technique used to measure fair value less costs of disposalThe description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii
ifrs-fullDescriptionOfReasonsForChangeOfInvestmentEntityStatustextDescription of reasons for change of investment entity statusThe description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9B
ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsThe description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 c
ifrs-fullDescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentifiedtextDescription of reasons for changing way cash-generating unit is identifiedThe description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]disclosure: IAS 36 130 d iii
ifrs-fullDescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristicstextDescription of reasons for concluding that entity is investment entity if it does not have one or more typical characteristicsThe 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]]disclosure: IFRS 12 9A
ifrs-fullDescriptionOfReasonsForFairValueMeasurementAssetstextDescription of reasons for fair value measurement, assetsThe description of the reasons for the fair value measurement of assets.disclosure: IFRS 13 93 a
ifrs-fullDescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of reasons for fair value measurement, entity's own equity instrumentsThe description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 a
ifrs-fullDescriptionOfReasonsForFairValueMeasurementLiabilitiestextDescription of reasons for fair value measurement, liabilitiesThe description of the reasons for the fair value measurement of liabilities.disclosure: IFRS 13 93 a
ifrs-fullDescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSotextDescription of reasons for providing support to structured entity without having contractual obligation to do soThe 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.disclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b
ifrs-fullDescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSotextDescription of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soThe description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19E b
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssetstextDescription of reasons for transfers into Level 3 of fair value hierarchy, assetsThe description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instrumentsThe description of the reasons for transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers into Level 3 of fair value hierarchy, liabilitiesThe description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquitytextDescription of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive incomeThe 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]disclosure: IFRS 7 10 c - Effective 2018.01.01
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetstextDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assetsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instrumentsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilitiesThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetstextDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assetsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instrumentsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilitiesThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssetstextDescription of reasons for transfers out of Level 3 of fair value hierarchy, assetsThe 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]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instrumentsThe description of the reasons for transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers out of Level 3 of fair value hierarchy, liabilitiesThe 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]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformationtextDescription of reasons why applying new accounting policy provides reliable and more relevant informationThe description of reasons why applying a new accounting policy provides reliable and more relevant information.disclosure: IAS 8 29 b
ifrs-fullDescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncompletetextDescription of reasons why initial accounting for business combination is incompleteThe description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 a i
ifrs-fullDescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliablytextDescription of reasons why liability cannot be measured reliablyThe description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j ii
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercometextDescription of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per centThe 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.example: IFRS 12 9 e
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercometextDescription of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per centThe 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.example: IFRS 12 9 d
ifrs-fullDescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLawtextDescription of reasons why separate financial statements are prepared if not required by lawThe description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]disclosure: IAS 27 17 a
ifrs-fullDescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchasetextDescription of reasons why bargain purchase transaction resulted in gainThe description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]disclosure: IFRS 3 B64 n ii
ifrs-fullDescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPreparedtextDescription of fact that exemption from consolidation has been usedThe description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]disclosure: IAS 27 16 a
ifrs-fullDescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSstextDescription of reason why entity is resuming application of IFRSsThe 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.disclosure: IFRS 1 23A b
ifrs-fullDescriptionOfReasonWhyEntityStoppedApplyingIFRSstextDescription of reason why entity stopped applying IFRSsThe 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.disclosure: IFRS 1 23A a
ifrs-fullDescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControltextDescription of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rightsThe 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.example: IFRS 12 9 a
ifrs-fullDescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliabletextDescription of reason why fair value of goods or services received cannot be reliably estimatedThe 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.disclosure: IFRS 2 49
ifrs-fullDescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparabletextDescription of fact that amounts presented in financial statements are not entirely comparableThe 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.disclosure: IAS 1 36 b
ifrs-fullDescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUsetextDescription of reason why non-financial asset is being used in manner different from highest and best useThe 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.disclosure: IFRS 13 93 i
ifrs-fullDescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrencytextDescription of reason why presentation currency is different from functional currencyThe 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.disclosure: IAS 21 53
ifrs-fullDescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticabletextDescription of reason why reclassification of comparative amounts is impracticableThe description of the reason why the reclassification of comparative amounts is impracticable.disclosure: IAS 1 42 a
ifrs-fullDescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextDescription of reason why regulatory deferral account balance is no longer fully recoverable or reversibleThe description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 36
ifrs-fullDescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlantextDescription of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit planThe 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]]disclosure: IAS 19 148 d ii
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociatetextDescription of reason why using different reporting date or period for associateThe description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]disclosure: IFRS 12 22 b ii
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenturetextDescription of reason why using different reporting date or period for joint ventureThe description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]disclosure: IFRS 12 22 b ii
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiarytextDescription of reason why using different reporting date or period for subsidiaryThe description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent's financial statements. [Refer: Subsidiaries [member]]disclosure: IFRS 12 11 b
ifrs-fullDescriptionOfRedesignatedFinancialAssetstextDescription of redesignated financial assetsThe description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]disclosure: IFRS 1 29
ifrs-fullDescriptionOfRedesignatedFinancialLiabilitiestextDescription of redesignated financial liabilitiesThe description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]disclosure: IFRS 1 29 - Expiry date 2018.01.01, disclosure: IFRS 1 29A - Effective 2018.01.01
ifrs-fullDescriptionOfRegulatoryFrameworkInWhichPlanOperatestextDescription of regulatory framework in which plan operatesThe description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a ii
ifrs-fullDescriptionOfRelationshipBetweenInternalAndExternalRatingstextDescription of relationship between internal and external ratingsThe description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]example: IFRS 7 IG24 d - Expiry date 2018.01.01, example: IFRS 7 IG25 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfReportableSegmentToWhichIndividualAssetBelongstextDescription of reportable segment to which individual asset belongsThe description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]disclosure: IAS 36 130 c ii
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipmenttextDescription of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipmentThe 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]disclosure: IAS 16 77 f
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssetstextDescription of restrictions on distribution of revaluation surplus to shareholders, right-of-use assetsThe 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]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullDescriptionOfRetirementBenefitPlantextDescription of retirement benefit planThe description of a retirement benefit plan, either as part of the financial statements or in a separate report.disclosure: IAS 26 36
ifrs-fullDescriptionOfRetirementBenefitsPromisedToParticipantstextDescription of retirement benefits promised to participantsThe description of the retirement benefits promised to participants in retirement benefit plans.disclosure: IAS 26 36 e
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextDescription of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreementThe 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]disclosure: IFRS 7 13E
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextDescription of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreementThe 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]disclosure: IFRS 7 13E
ifrs-fullDescriptionOfRiskFreeInterestRateShareOptionsGrantedX.XX durationRisk free interest rate, share options grantedThe 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]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfRisksToWhichPlanExposesEntitytextDescription of risks to which plan exposes entityThe description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 b
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssetstextDescription of sensitivity of fair value measurement to changes in unobservable inputs, assetsThe 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.disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentstextDescription of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instrumentsThe description of the sensitivity of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiestextDescription of sensitivity of fair value measurement to changes in unobservable inputs, liabilitiesThe 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.disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfServiceConcessionArrangementtextDescription of service concession arrangementThe description of the service concession arrangement. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 a
ifrs-fullDescriptionOfSharedCharacteristicForConcentrationtextDescription of shared characteristic for concentrationThe description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B8 b
ifrs-fullDescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefitstextDescription of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefitsThe description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]disclosure: IAS 26 35 e
ifrs-fullDescriptionOfSignificantConcentrationsOfRiskRelatedToPlantextDescription of significant concentrations of risk related to planThe description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]disclosure: IAS 19 139 b
ifrs-fullDescriptionOfSignificantEventsAndTransactionstextDescription of significant events and transactionsThe 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.disclosure: IAS 34 15
ifrs-fullDescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognisedtextDescription of significant intangible assets controlled by entity but not recognisedThe 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]example: IAS 38 128 b
ifrs-fullDescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipaltextDescription of significant judgements and assumptions made in determining that entity is agent or principalThe description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.example: IFRS 12 9 c
ifrs-fullDescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServicestextDescription of significant judgements made in evaluating when customer obtains control of promised goods or servicesThe description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.disclosure: IFRS 15 125 - Effective 2018.01.01
ifrs-fullDescriptionOfSignificantPaymentTermsInContractsWithCustomerstextDescription of significant payment terms in contracts with customersThe description of the significant payment terms in contracts with customers.disclosure: IFRS 15 119 b - Effective 2018.01.01
ifrs-fullDescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextDescription of significant restrictions on entity's ability to access or use assets and settle liabilities of groupThe description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity's ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]disclosure: IFRS 12 13 a
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationshiptextDescription of sources of hedge ineffectiveness expected to affect hedging relationshipThe description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 23D - Effective 2018.01.01
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationshiptextDescription of sources of hedge ineffectiveness that emerged in hedging relationshipThe description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 23E - Effective 2018.01.01
ifrs-fullDescriptionOfSourcesOfRevenueForAllOtherSegmentstextDescription of sources of revenue for all other segmentsThe 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]disclosure: IFRS 8 16
ifrs-fullDescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiestextDescription of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilitiesThe description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]disclosure: IFRS 7 14 b
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntitytextDescription of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entityThe description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19F
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntitytextDescription of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entityThe description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]disclosure: IFRS 12 14, example: IFRS 12 B26 a
ifrs-fullDescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharestextDescription of terms of shares reserved for issue under options and contracts for sale of sharesThe description of terms of shares reserved for issue under options and contracts for the sale of shares.disclosure: IAS 1 79 a vii
ifrs-fullDescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquitytextDescription of timing and reason of reclassification between financial liabilities and equityThe description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]disclosure: IAS 1 80A
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssetstextDescription of to whom group within entity that decides entity's valuation policies and procedures reports, assetsThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets reports to.example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstrumentstextDescription of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instrumentsThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments reports to. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilitiestextDescription of to whom group within entity that decides entity's valuation policies and procedures reports, liabilitiesThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities reports to.example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstandingtextDescription of transactions after reporting period that significantly change number of ordinary shares outstandingThe 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]]disclosure: IAS 33 70 d
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstandingtextDescription of transactions after reporting period that significantly change number of potential ordinary shares outstandingThe 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]]disclosure: IAS 33 70 d
ifrs-fullDescriptionOfTransactionsWithRelatedPartytextDescription of transactions with related partyThe description of related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRStextDescription of transitional provisions of initially applied IFRSThe description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 d
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriodstextDescription of transitional provisions of initially applied IFRS that might have effect on future periodsThe description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]disclosure: IAS 8 28 e
ifrs-fullDescriptionOfTypeOfHedgetextDescription of type of hedgeThe description of the type of a hedge used by the entity.disclosure: IFRS 7 22 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfTypeOfPlantextDescription of type of planThe general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a
ifrs-fullDescriptionOfTypeOfRetirementBenefitPlantextDescription of type of retirement benefit planThe description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]disclosure: IAS 26 36 c
ifrs-fullDescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSotextDescription of type of support provided to structured entity without having contractual obligation to do soThe description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a
ifrs-fullDescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSotextDescription of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soThe description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19E a
ifrs-fullDescriptionOfTypesOfIncomeFromStructuredEntitiestextDescription of types of income from structured entitiesThe description of the types of income from structured entities. [Refer: Income from structured entities]example: IFRS 12 B26 c, disclosure: IFRS 12 27 b
ifrs-fullDescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenuestextDescription of types of products and services from which each reportable segment derives its revenuesThe description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]disclosure: IFRS 8 22 b
ifrs-fullDescriptionOfTypesOfWarrantiesAndRelatedObligationstextDescription of types of warranties and related obligationsThe description of types of warranties and related obligations in contracts with customers.disclosure: IFRS 15 119 e - Effective 2018.01.01
ifrs-fullDescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcerntext blockDisclosure of uncertainties of entity's ability to continue as going concern [text block]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.disclosure: IAS 1 25
ifrs-fullDescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivitytextDescription of unfulfilled conditions and other contingencies attached to government grant for agricultural activityThe description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]disclosure: IAS 41 57 b
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementAssetstextDescription of valuation processes used in fair value measurement, assetsThe 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).disclosure: IFRS 13 93 g
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of valuation processes used in fair value measurement, entity's own equity instrumentsThe 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).disclosure: IFRS 13 93 g
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilitiestextDescription of valuation processes used in fair value measurement, liabilitiesThe 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).disclosure: IFRS 13 93 g
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValuetextDescription of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair valueThe description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]disclosure: IFRS 3 B64 o ii
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsiderationtextDescription of valuation techniques and key model inputs used to measure contingent considerationThe description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]disclosure: IFRS 3 B67 b iii
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementAssetstextDescription of valuation techniques used in fair value measurement, assetsThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of valuation techniques used in fair value measurement, entity's own equity instrumentsThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity's own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilitiestextDescription of valuation techniques used in fair value measurement, liabilitiesThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposaltextDescription of valuation techniques used to measure fair value less costs of disposalThe description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]disclosure: IAS 36 134 e, disclosure: IAS 36 130 f ii
ifrs-fullDescriptionOfVestingRequirementsForSharebasedPaymentArrangementtextDescription of vesting requirements for share-based payment arrangementThe description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullDescriptionOfVoluntaryChangeInAccountingPolicytext blockDisclosure of voluntary change in accounting policy [text block]The disclosure of a voluntary change in accounting policy.disclosure: IAS 8 29
ifrs-fullDescriptionOfWhenEntityTypicallySatisfiesPerformanceObligationstextDescription of when entity typically satisfies performance obligationsThe description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]disclosure: IFRS 15 119 a - Effective 2018.01.01
ifrs-fullDescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherPartiestextDescription of whether entity is required to absorb losses of structured entities before other partiesThe description of whether the entity is required to absorb losses of structured entities before other parties.example: IFRS 12 B26 d
ifrs-fullDescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValuetextDescription of whether investment in associate is measured using equity method or at fair valueThe description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]disclosure: IFRS 12 21 b i
ifrs-fullDescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValuetextDescription of whether investment in joint venture is measured using equity method or at fair valueThe description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]disclosure: IFRS 12 21 b i
ifrs-fullDescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminabletextDescription of whether there are potential income tax consequences not practicably determinableThe 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]disclosure: IAS 12 82A
ifrs-fullDescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurementtextDescription of whether third-party credit enhancement is reflected in fair value measurementThe 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]]disclosure: IFRS 13 98
ifrs-fullDescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRStextDescription whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRSThe description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 b
ifrs-fullDesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractDesignated financial liabilities at fair value through profit or loss [abstract]
ifrs-fullDesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstractDesignated loans or receivables at fair value through profit or loss [abstract]
ifrs-fullDestructionOfMajorProductionPlantMembermemberDestruction of major production plant [member]This member stands for destruction of a major production plant.example: IAS 10 22 d
ifrs-fullDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentstextExplanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based paymentsThe explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 46
ifrs-fullDifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributedX duration creditDifference between carrying amount of dividends payable and carrying amount of non-cash assets distributedThe 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]]disclosure: IFRIC 17 15
ifrs-fullDifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligationX instantDifference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligationThe 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]]disclosure: IFRS 7 10 b, disclosure: IFRS 7 10A b - Effective 2018.01.01
ifrs-fullDilutedEarningsLossPerShareX.XX durationDiluted earnings (loss) per shareThe 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]]disclosure: IAS 33 66
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsX.XX durationDiluted earnings (loss) per share from continuing operationsDiluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]disclosure: IAS 33 66
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationDiluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDiluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]disclosure: IFRS 14 26
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsX.XX durationDiluted earnings (loss) per share from discontinued operationsDiluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]disclosure: IAS 33 68
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationDiluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDiluted 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]]disclosure: IFRS 14 26
ifrs-fullDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationDiluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxDiluted 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]disclosure: IFRS 14 26
ifrs-fullDilutedEarningsPerShareAbstractDiluted earnings per share [abstract]
ifrs-fullDilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinarySharessharesDilutive effect of convertible instruments on number of ordinary sharesThe number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments.common practice: IAS 33 70 b
ifrs-fullDilutiveEffectOfShareOptionsOnNumberOfOrdinarySharessharesDilutive effect of share options on number of ordinary sharesThe number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options.common practice: IAS 33 70 b
ifrs-fullDirectFinanceLeasesAcquiredInBusinessCombinationMembermemberDirect finance leases acquired in business combination [member]This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]example: IFRS 3 B64 h
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyX duration debitDirect operating expense from investment propertyThe amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]common practice: IAS 40 75 f
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyAbstractDirect operating expense from investment property [abstract]
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncomeX duration debitDirect operating expense from investment property generating rental incomeThe 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]disclosure: IAS 40 75 f ii
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncomeX duration debitDirect operating expense from investment property not generating rental incomeThe 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]disclosure: IAS 40 75 f iii
ifrs-fullDirectorsRemunerationExpenseX duration debitDirectors' remuneration expenseThe amount of remuneration paid or payable to the entity's directors.common practice: IAS 1 112 c
ifrs-fullDisclosureOfAccountingJudgementsAndEstimatesExplanatorytext blockDisclosure of accounting judgements and estimates [text block]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]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatorytext blockDisclosure of accrued expenses and other liabilities [text block]The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfAcquiredReceivablesAbstractDisclosure of acquired receivables [abstract]
ifrs-fullDisclosureOfAcquiredReceivablesExplanatorytext blockDisclosure of acquired receivables [text block]The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h
ifrs-fullDisclosureOfAcquiredReceivablesLineItemsDisclosure of acquired receivables [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAcquiredReceivablesTabletableDisclosure of acquired receivables [table]Schedule disclosing information related to receivables acquired in business combinations.disclosure: IFRS 3 B64 h
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatorytext blockDisclosure of actual claims compared with previous estimates [text block]The disclosure of actual claims compared with previous estimates (ie claims development). The disclosure about claims development shall go back to the period when the earliest material claim arose for which there is still uncertainty about the amount and timing of the claims payments, but need not go back more than ten years. An insurer need not disclose this information for claims for which uncertainty about the amount and timing of claims payments is typically resolved within one year.disclosure: IFRS 4 39 c iii
ifrs-fullDisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatorytext blockDisclosure of additional information about defined benefit plans [text block]The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]disclosure: IAS 19 137
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatorytext blockDisclosure of additional information about leasing activities for lessee [text block]The disclosure of additional information about leasing activities of a lessee.disclosure: IFRS 16 59 - Effective 2019.01.01
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatorytext blockDisclosure of additional information about leasing activities for lessor [text block]The disclosure of additional information about leasing activities of a lessor.disclosure: IFRS 16 92 - Effective 2019.01.01
ifrs-fullDisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatorytext blockDisclosure of additional information about understanding financial position and liquidity of entity [text block]The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.example: IAS 7 50
ifrs-fullDisclosureOfAdditionalInformationExplanatorytext blockDisclosure of additional information [text block]The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.disclosure: IAS 1 112 c
ifrs-fullDisclosureOfAllowanceForCreditLossesExplanatorytext blockDisclosure of allowance for credit losses [text block]The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfAmountsArisingFromInsuranceContractsExplanatorytext blockDisclosure of amounts arising from insurance contracts [text block]The disclosure of information that identifies and explains the amounts in the entity's financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 36
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstractDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatorytext blockDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]disclosure: IAS 24 18A
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItemsDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTabletableDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]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.disclosure: IAS 24 18A
ifrs-fullDisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatorytextDescription of amounts of potential income tax consequences practicably determinableThe 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]disclosure: IAS 12 82A
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstractDisclosure 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-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatorytext blockDisclosure 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]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.disclosure: IAS 1 61
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItemsDisclosure 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]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTabletableDisclosure 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]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.disclosure: IAS 1 61
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstractDisclosure of analysis of other comprehensive income by item [abstract]
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatorytext blockDisclosure of analysis of other comprehensive income by item [text block]The entire disclosure of the analysis of other comprehensive income by item.disclosure: IAS 1 106A
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItemsDisclosure of analysis of other comprehensive income by item [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTabletableDisclosure of analysis of other comprehensive income by item [table]Schedule disclosing information related to the analysis of other comprehensive income by item.disclosure: IAS 1 106A
ifrs-fullDisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatorytext blockDisclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]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]example: IAS 19 137
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseAbstractDisclosure of detailed information about arrangements involving legal form of lease [abstract]
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseExplanatorytext blockDisclosure of arrangements involving legal form of lease [text block]The entire disclosure for arrangements involving the legal form of a lease.disclosure: SIC 27 Disclosure - Expiry date 2019.01.01
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseLineItemsDisclosure of detailed information about arrangements involving legal form of lease [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseTabletableDisclosure of detailed information about arrangements involving legal form of lease [table]Schedule disclosing information related to details of arrangements involving the legal form of a lease.disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstractDisclosure of assets and liabilities with significant risk of material adjustment [abstract]
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatorytext blockDisclosure of assets and liabilities with significant risk of material adjustment [text block]The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.disclosure: IAS 1 125
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItemsDisclosure of assets and liabilities with significant risk of material adjustment [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTabletableDisclosure of assets and liabilities with significant risk of material adjustment [table]Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.disclosure: IAS 1 125
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstractDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatorytext blockDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItemsDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTabletableDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullDisclosureOfAuditorsRemunerationExplanatorytext blockDisclosure of auditors' remuneration [text block]The disclosure of compensation to the entity's auditors.common practice: IAS 1 10 e
ifrs-fullDisclosureOfAuthorisationOfFinancialStatementsExplanatorytext blockDisclosure of authorisation of financial statements [text block]The disclosure of the authorisation of financial statements for issue.common practice: IAS 1 10 e
ifrs-fullDisclosureOfAvailableforsaleAssetsExplanatorytext blockDisclosure of available-for-sale financial assets [text block]The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]common practice: IAS 1 10 e
ifrs-fullDisclosureOfBasisOfConsolidationExplanatorytext blockDisclosure of basis of consolidation [text block]The disclosure of the basis used for consolidation.common practice: IAS 1 10 e
ifrs-fullDisclosureOfBasisOfPreparationOfFinancialStatementsExplanatorytext blockDisclosure of basis of preparation of financial statements [text block]The disclosure of the basis used for the preparation of the financial statements.common practice: IAS 1 10 e
ifrs-fullDisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatorytext blockDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.disclosure: IAS 41 Disclosure
ifrs-fullDisclosureOfBorrowingCostsExplanatorytext blockDisclosure of borrowing costs [text block]The entire disclosure for borrowing costs.disclosure: IAS 23 Disclosure
ifrs-fullDisclosureOfBorrowingsExplanatorytext blockDisclosure of borrowings [text block]The disclosure of borrowings. [Refer: Borrowings]common practice: IAS 1 10 e
ifrs-fullDisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatorytext blockDisclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]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.disclosure: IFRS 11 C5
ifrs-fullDisclosureOfBusinessCombinationsAbstractDisclosure of detailed information about business combination [abstract]
ifrs-fullDisclosureOfBusinessCombinationsExplanatorytext blockDisclosure of business combinations [text block]The entire disclosure for business combinations.disclosure: IFRS 3 Disclosures
ifrs-fullDisclosureOfBusinessCombinationsLineItemsDisclosure of detailed information about business combination [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfBusinessCombinationsTabletableDisclosure of detailed information about business combination [table]Schedule disclosing information related to details of business combinations.disclosure: IFRS 3 B64
ifrs-fullDisclosureOfCashAndBankBalancesAtCentralBanksExplanatorytext blockDisclosure of cash and bank balances at central banks [text block]The disclosure of cash and bank balances at central banks.common practice: IAS 1 10 e
ifrs-fullDisclosureOfCashAndCashEquivalentsExplanatorytext blockDisclosure of cash and cash equivalents [text block]The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]common practice: IAS 1 10 e
ifrs-fullDisclosureOfCashFlowStatementExplanatorytext blockDisclosure of cash flow statement [text block]The entire disclosure for a statement of cash flows.disclosure: IAS 7 Presentation of a statement of cash flows
ifrs-fullDisclosureOfChangesInAccountingEstimatesAbstractDisclosure of changes in accounting estimates [abstract]
ifrs-fullDisclosureOfChangesInAccountingEstimatesExplanatorytext blockDisclosure of changes in accounting estimates [text block]The disclosure of changes in accounting estimates.disclosure: IAS 8 39
ifrs-fullDisclosureOfChangesInAccountingEstimatesLineItemsDisclosure of changes in accounting estimates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfChangesInAccountingEstimatesTabletableDisclosure of changes in accounting estimates [table]Schedule disclosing information related to the changes in accounting estimates.disclosure: IAS 8 39
ifrs-fullDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatorytext blockDisclosure of changes in accounting policies, accounting estimates and errors [text block]The entire disclosure for changes in accounting policies, accounting estimates and errors.disclosure: IAS 8 Accounting policies
ifrs-fullDisclosureOfChangesInAccountingPoliciesExplanatorytext blockDisclosure of changes in accounting policies [text block]The disclosure of changes made to accounting policies by the entity.common practice: IAS 1 10 e
ifrs-fullDisclosureOfClaimsAndBenefitsPaidExplanatorytext blockDisclosure of claims and benefits paid [text block]The disclosure of claims and benefits paid to policyholders.common practice: IAS 1 10 e
ifrs-fullDisclosureOfClassesOfShareCapitalAbstractDisclosure of classes of share capital [abstract]
ifrs-fullDisclosureOfClassesOfShareCapitalExplanatorytext blockDisclosure of classes of share capital [text block]The disclosure of classes of share capital. [Refer: Share capital [member]]disclosure: IAS 1 79 a
ifrs-fullDisclosureOfClassesOfShareCapitalLineItemsDisclosure of classes of share capital [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfClassesOfShareCapitalTabletableDisclosure of classes of share capital [table]Schedule disclosing information related to classes of share capital.disclosure: IAS 1 79 a
ifrs-fullDisclosureOfCollateralExplanatorytext blockDisclosure of collateral [text block]The disclosure of assets and liabilities used as collateral.common practice: IAS 1 10 e
ifrs-fullDisclosureOfCommitmentsAndContingentLiabilitiesExplanatorytext blockDisclosure of commitments and contingent liabilities [text block]The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfCommitmentsExplanatorytext blockDisclosure of commitments [text block]The disclosure of commitments.common practice: IAS 1 10 e
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstractDisclosure of comparative information prepared under previous GAAP [abstract]
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatorytext blockDisclosure of comparative information prepared under previous GAAP [text block]The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.disclosure: IFRS 1 24
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItemsDisclosure of comparative information prepared under previous GAAP [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPTabletableDisclosure of comparative information prepared under previous GAAP [table]Schedule disclosing information related to comparative information prepared under previous GAAP.disclosure: IFRS 1 24
ifrs-fullDisclosureOfCompositionOfGroupExplanatorytext blockDisclosure of composition of group [text block]The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]disclosure: IFRS 12 10 a i
ifrs-fullDisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatorytextDescription of compound financial instruments with multiple embedded derivativesThe description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 17
ifrs-fullDisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatorytext blockDisclosure of separate financial statements [text block]The entire disclosure for separate financial statements.disclosure: IAS 27 Disclosure, disclosure: IFRS 12 Objective
ifrs-fullDisclosureOfContingentLiabilitiesAbstractDisclosure of contingent liabilities [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesExplanatorytext blockDisclosure of contingent liabilities [text block]The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationAbstractDisclosure of contingent liabilities in business combination [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationExplanatorytext blockDisclosure of contingent liabilities in business combination [text block]The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationLineItemsDisclosure of contingent liabilities in business combination [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationTabletableDisclosure of contingent liabilities in business combination [table]Schedule disclosing information related to contingent liabilities in business combinations.disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B67 c
ifrs-fullDisclosureOfContingentLiabilitiesLineItemsDisclosure of contingent liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesTabletableDisclosure of contingent liabilities [table]Schedule disclosing information related to contingent liabilities.disclosure: IAS 37 86
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstractDisclosure of continuing involvement in derecognised financial assets [abstract]
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatorytext blockDisclosure of continuing involvement in derecognised financial assets [text block]The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]disclosure: IFRS 7 42E, disclosure: IFRS 7 42G
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItemsDisclosure of continuing involvement in derecognised financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTabletableDisclosure of continuing involvement in derecognised financial assets [table]Schedule disclosing information related to continuing involvement in derecognised financial assets.disclosure: IFRS 7 42E, disclosure: IFRS 7 42G
ifrs-fullDisclosureOfCostOfSalesExplanatorytext blockDisclosure of cost of sales [text block]The disclosure of the cost of sales. [Refer: Cost of sales]common practice: IAS 1 10 e
ifrs-fullDisclosureOfCreditRiskExplanatorytext blockDisclosure of credit risk [text block]The disclosure of credit risk. [Refer: Credit risk [member]]common practice: IAS 1 10 e, disclosure: IFRS 7 Credit risk - Effective 2018.01.01
ifrs-fullDisclosureOfCreditRiskExposureAbstractDisclosure of credit risk exposure [abstract]
ifrs-fullDisclosureOfCreditRiskExposureExplanatorytext blockDisclosure of credit risk exposure [text block]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.disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullDisclosureOfCreditRiskExposureLineItemsDisclosure of credit risk exposure [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfCreditRiskExposureTabletableDisclosure of credit risk exposure [table]Schedule disclosing information related to the credit risk exposure.disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullDisclosureOfCreditRiskOfInsuranceContractsExplanatorytext blockDisclosure of credit risk of insurance contracts [text block]The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]disclosure: IFRS 4 39 d
ifrs-fullDisclosureOfDebtSecuritiesExplanatorytext blockDisclosure of debt instruments [text block]The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blockDisclosure of deferred acquisition costs arising from insurance contracts [text block]The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDeferredIncomeExplanatorytext blockDisclosure of deferred income [text block]The disclosure of deferred income. [Refer: Deferred income]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDeferredTaxesExplanatorytext blockDisclosure of deferred taxes [text block]The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDefinedBenefitPlansAbstractDisclosure of defined benefit plans [abstract]
ifrs-fullDisclosureOfDefinedBenefitPlansExplanatorytext blockDisclosure of defined benefit plans [text block]The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]disclosure: IAS 19 138
ifrs-fullDisclosureOfDefinedBenefitPlansLineItemsDisclosure of defined benefit plans [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDefinedBenefitPlansTabletableDisclosure of defined benefit plans [table]Schedule disclosing information related to defined benefit plans.disclosure: IAS 19 138
ifrs-fullDisclosureOfDepositsFromBanksExplanatorytext blockDisclosure of deposits from banks [text block]The disclosure of deposits from banks. [Refer: Deposits from banks]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDepositsFromCustomersExplanatorytext blockDisclosure of deposits from customers [text block]The disclosure of deposits from customers. [Refer: Deposits from customers]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDepreciationAndAmortisationExpenseExplanatorytext blockDisclosure of depreciation and amortisation expense [text block]The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDerivativeFinancialInstrumentsExplanatorytext blockDisclosure of derivative financial instruments [text block]The disclosure of derivative financial instruments. [Refer: Derivatives [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDetailedInformationAboutArrangementsInvolvingLegalFormOfLeaseExplanatorytext blockDisclosure of detailed information about arrangements involving legal form of lease [text block]The disclosure of detailed information about arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsAbstractDisclosure of detailed information about biological assets [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsExplanatorytext blockDisclosure of detailed information about biological assets [text block]The disclosure of detailed information about biological assets. [Refer: Biological assets]example: IAS 41 43
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsLineItemsDisclosure of detailed information about biological assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsTabletableDisclosure of detailed information about biological assets [table]Schedule disclosing information related to details of biological assets.example: IAS 41 43
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsAbstractDisclosure of detailed information about borrowings [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsExplanatorytext blockDisclosure of detailed information about borrowings [text block]The disclosure of detailed information about borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsLineItemsDisclosure of detailed information about borrowings [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsTabletableDisclosure of detailed information about borrowings [table]Schedule disclosing information related to details of borrowings.common practice: IFRS 7 7
ifrs-fullDisclosureOfDetailedInformationAboutBusinessCombinationsExplanatorytext blockDisclosure of detailed information about business combinations [text block]The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 Disclosures application of paragraphs 59 and 61
ifrs-fullDisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatorytext blockDisclosure of detailed information about financial instruments [text block]The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsAbstractDisclosure of detailed information about hedged items [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsExplanatorytext blockDisclosure of detailed information about hedged items [text block]The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsLineItemsDisclosure of detailed information about hedged items [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsTabletableDisclosure of detailed information about hedged items [table]Schedule disclosing information related to details of hedged items.disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgesExplanatorytext blockDisclosure of detailed information about hedges [text block]The disclosure of detailed information about hedges.disclosure: IFRS 7 22 - Expiry date 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsAbstractDisclosure of detailed information about hedging instruments [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatorytext blockDisclosure of detailed information about hedging instruments [text block]The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsLineItemsDisclosure of detailed information about hedging instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsTabletableDisclosure of detailed information about hedging instruments [table]Schedule disclosing information related to details of hedging instruments.disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutIntangibleAssetsExplanatorytext blockDisclosure of detailed information about intangible assets [text block]The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118
ifrs-fullDisclosureOfDetailedInformationAboutInvestmentPropertyExplanatorytext blockDisclosure of detailed information about investment property [text block]The disclosure of detailed information about investment property. [Refer: Investment property]disclosure: IAS 40 32A
ifrs-fullDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatorytext blockDisclosure of detailed information about property, plant and equipment [text block]The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73
ifrs-fullDisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatorytext blockDisclosure of detailed information about service concession arrangements [text block]The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstractDisclosure of disaggregation of revenue from contracts with customers [abstract]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatorytext blockDisclosure of disaggregation of revenue from contracts with customers [text block]The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]disclosure: IFRS 15 114 - Effective 2018.01.01
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItemsDisclosure of disaggregation of revenue from contracts with customers [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTabletableDisclosure of disaggregation of revenue from contracts with customers [table]Schedule disclosing information related to the disaggregation of revenue from contracts with customers.disclosure: IFRS 15 114 - Effective 2018.01.01
ifrs-fullDisclosureOfDiscontinuedOperationsExplanatorytext blockDisclosure of discontinued operations [text block]The disclosure of discontinued operations. [Refer: Discontinued operations [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDividendsExplanatorytext blockDisclosure of dividends [text block]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.common practice: IAS 1 10 e
ifrs-fullDisclosureOfEarningsPerShareExplanatorytext blockDisclosure of earnings per share [text block]The entire disclosure for earnings per share.disclosure: IAS 33 Disclosure
ifrs-fullDisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatorytext blockDisclosure of effect of change of investment entity status on financial statements [text block]The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9B
ifrs-fullDisclosureOfEffectOfChangesInForeignExchangeRatesExplanatorytext blockDisclosure of effect of changes in foreign exchange rates [text block]The entire disclosure for the effect of changes in foreign exchange rates.disclosure: IAS 21 Disclosure
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstractDisclosure of effect of overlay approach reclassification on profit or loss [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatorytext blockDisclosure of effect of overlay approach reclassification on profit or loss [text block]The disclosure of the effect of the overlay approach reclassification on profit or loss.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstractDisclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatorytext blockDisclosure of effect of overlay approach reclassification on profit or loss for associates [text block]The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItemsDisclosure of effect of overlay approach reclassification on profit or loss for associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTabletableDisclosure of effect of overlay approach reclassification on profit or loss for associates [table]Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstractDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatorytext blockDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItemsDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTabletableDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItemsDisclosure of effect of overlay approach reclassification on profit or loss [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTabletableDisclosure of effect of overlay approach reclassification on profit or loss [table]Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatorytext blockDisclosure 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]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.disclosure: IFRS 12 18
ifrs-fullDisclosureOfEmployeeBenefitsExplanatorytext blockDisclosure of employee benefits [text block]The entire disclosure for employee benefits.disclosure: IAS 19 Scope
ifrs-fullDisclosureOfEntitysReportableSegmentsExplanatorytext blockDisclosure of entity's operating segments [text block]The entire disclosure for operating segments.disclosure: IFRS 8 Disclosure
ifrs-fullDisclosureOfEventsAfterReportingPeriodExplanatorytext blockDisclosure of events after reporting period [text block]The entire disclosure for events after the reporting period.disclosure: IAS 10 Disclosure
ifrs-fullDisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatorytextDescription 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 relatesThe 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]disclosure: IAS 12 82
ifrs-fullDisclosureOfExpensesByNatureExplanatorytext blockDisclosure of expenses by nature [text block]The disclosure of expenses by nature. [Refer: Expenses, by nature]common practice: IAS 1 10 e
ifrs-fullDisclosureOfExpensesExplanatorytext blockDisclosure of expenses [text block]The disclosure of expenses.common practice: IAS 1 10 e
ifrs-fullDisclosureOfExplorationAndEvaluationAssetsExplanatorytext blockDisclosure of exploration and evaluation assets [text block]The entire disclosure for exploration and evaluation assets.disclosure: IFRS 6 Disclosure
ifrs-fullDisclosureOfExternalCreditExposuresAbstractDisclosure of external credit grades [abstract]
ifrs-fullDisclosureOfExternalCreditExposuresExplanatorytext blockDisclosure of external credit grades [text block]The disclosure of external credit grades. [Refer: External credit grades [member]]example: IFRS 7 IG24 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfExternalCreditExposuresLineItemsDisclosure of external credit grades [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfExternalCreditExposuresTabletableDisclosure of external credit grades [table]Schedule disclosing information related to external credit grades.example: IFRS 7 IG24 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticabletextExplanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticableThe explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]disclosure: IFRS 3 B64 q
ifrs-fullDisclosureOfFairValueMeasurementExplanatorytext blockDisclosure of fair value measurement [text block]The entire disclosure for fair value measurement.disclosure: IFRS 13 Disclosure
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsAbstractDisclosure of fair value measurement of assets [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsExplanatorytext blockDisclosure of fair value measurement of assets [text block]The disclosure of the fair value measurement of assets.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsLineItemsDisclosure of fair value measurement of assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsTabletableDisclosure of fair value measurement of assets [table]Schedule disclosing information related to the fair value measurement of assets.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfEquityAbstractDisclosure of fair value measurement of equity [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfEquityExplanatorytext blockDisclosure of fair value measurement of equity [text block]The disclosure of the fair value measurement of equity.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfEquityLineItemsDisclosure of fair value measurement of equity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityTabletableDisclosure of fair value measurement of equity [table]Schedule disclosing information related to the fair value measurement of equity.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesAbstractDisclosure of fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesExplanatorytext blockDisclosure of fair value measurement of liabilities [text block]The disclosure of the fair value measurement of liabilities.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesLineItemsDisclosure of fair value measurement of liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesTabletableDisclosure of fair value measurement of liabilities [table]Schedule disclosing information related to the fair value measurement of liabilities.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatorytext blockDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]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]disclosure: IFRS 7 11A c - Effective 2018.01.01
ifrs-fullDisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatorytext blockDisclosure 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]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.disclosure: IFRS 7 30
ifrs-fullDisclosureOfFairValueOfFinancialInstrumentsExplanatorytext blockDisclosure of fair value of financial instruments [text block]The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItemsDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTabletableDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.disclosure: IFRS 7 11A c - Effective 2018.01.01
ifrs-fullDisclosureOfFairValueOfPlanAssetsAbstractDisclosure of fair value of plan assets [abstract]
ifrs-fullDisclosureOfFairValueOfPlanAssetsExplanatorytext blockDisclosure of fair value of plan assets [text block]The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]disclosure: IAS 19 142
ifrs-fullDisclosureOfFairValueOfPlanAssetsLineItemsDisclosure of fair value of plan assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfPlanAssetsTabletableDisclosure of fair value of plan assets [table]Schedule disclosing information related to the fair value of defined benefit plan assets.disclosure: IAS 19 142
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstractDisclosure of fair values of items used as deemed cost [abstract]
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatorytext blockDisclosure of fair values of items used as deemed cost [text block]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]disclosure: IFRS 1 30
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItemsDisclosure of fair values of items used as deemed cost [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostTabletableDisclosure of fair values of items used as deemed cost [table]Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial statements.disclosure: IFRS 1 30
ifrs-fullDisclosureOfFeeAndCommissionIncomeExpenseExplanatorytext blockDisclosure of fee and commission income (expense) [text block]The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceCostExplanatorytext blockDisclosure of finance cost [text block]The disclosure of finance cost. [Refer: Finance costs]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceIncomeExpenseExplanatorytext blockDisclosure of finance income (cost) [text block]The disclosure of finance income (cost). [Refer: Finance income (cost)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceIncomeExplanatorytext blockDisclosure of finance income [text block]The disclosure of finance income. [Refer: Finance income]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstractDisclosure of finance lease and operating lease by lessee [abstract]
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatorytext blockDisclosure of finance lease and operating lease by lessee [text block]The disclosure of finance leases and operating leases by the lessee.disclosure: IAS 17 31 - Expiry date 2019.01.01, disclosure: IAS 17 35 - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItemsDisclosure of finance lease and operating lease by lessee [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTabletableDisclosure of finance lease and operating lease by lessee [table]Schedule disclosing information related to finance leases and operating leases by the lessee.disclosure: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstractDisclosure of finance lease and operating lease by lessor [abstract]
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatorytext blockDisclosure of finance lease and operating lease by lessor [text block]The disclosure of finance leases and operating leases by the lessor.disclosure: IAS 17 47 - Expiry date 2019.01.01, disclosure: IAS 17 56 - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItemsDisclosure of finance lease and operating lease by lessor [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorTabletableDisclosure of finance lease and operating lease by lessor [table]Schedule disclosing information related to finance leases and operating leases by the lessor.disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinancialAssetsAbstractDisclosure of financial assets [abstract]
ifrs-fullDisclosureOfFinancialAssetsExplanatorytext blockDisclosure of financial assets [text block]The disclosure of financial assets. [Refer: Financial assets]disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialAssetsHeldForTradingExplanatorytext blockDisclosure of financial assets held for trading [text block]The disclosure of financial assets classified as held for trading. [Refer: Financial assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialAssetsLineItemsDisclosure of financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTabletableDisclosure of financial assets [table]Schedule disclosing information related to financial assets.disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstractDisclosure of financial assets that are either past due or impaired [abstract]
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatorytext blockDisclosure of financial assets that are either past due or impaired [text block]The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItemsDisclosure of financial assets that are either past due or impaired [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTabletableDisclosure of financial assets that are either past due or impaired [table]Schedule disclosing information related to financial assets that are either past due or impaired.disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstractDisclosure of financial assets to which overlay approach is applied [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatorytext blockDisclosure of financial assets to which overlay approach is applied [text block]The disclosure of financial assets to which the overlay approach is applied.disclosure: IFRS 4 39L b - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstractDisclosure of financial assets to which overlay approach is applied for associates [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatorytext blockDisclosure of financial assets to which overlay approach is applied for associates [text block]The disclosure of financial assets to which the overlay approach is applied for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItemsDisclosure of financial assets to which overlay approach is applied for associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTabletableDisclosure of financial assets to which overlay approach is applied for associates [table]Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstractDisclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatorytext blockDisclosure of financial assets to which overlay approach is applied for joint ventures [text block]The disclosure of financial assets to which the overlay approach is applied for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItemsDisclosure of financial assets to which overlay approach is applied for joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTabletableDisclosure of financial assets to which overlay approach is applied for joint ventures [table]Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItemsDisclosure of financial assets to which overlay approach is applied [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTabletableDisclosure of financial assets to which overlay approach is applied [table]Schedule disclosing information related to the financial assets to which the overlay approach is applied.disclosure: IFRS 4 39L b - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstractDisclosure of transferred financial assets that are not derecognised in their entirety [abstract]
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatorytext blockDisclosure of transferred financial assets that are not derecognised in their entirety [text block]The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]disclosure: IFRS 7 42D
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItemsDisclosure of transferred financial assets that are not derecognised in their entirety [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTabletableDisclosure of transferred financial assets that are not derecognised in their entirety [table]Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.disclosure: IFRS 7 42D
ifrs-fullDisclosureOfFinancialInstrumentsAbstractDisclosure of detailed information about financial instruments [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blockDisclosure of financial instruments at fair value through profit or loss [text block]The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstractDisclosure of financial instruments by type of interest rate [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatorytext blockDisclosure of financial instruments by type of interest rate [text block]The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]common practice: IFRS 7 39
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItemsDisclosure of financial instruments by type of interest rate [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateTabletableDisclosure of financial instruments by type of interest rate [table]Schedule disclosing information related to financial instruments, by type of interest rate.common practice: IFRS 7 39
ifrs-fullDisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatorytext blockDisclosure of financial instruments designated at fair value through profit or loss [text block]The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialInstrumentsExplanatorytext blockDisclosure of financial instruments [text block]The entire disclosure for financial instruments.disclosure: IFRS 7 Scope
ifrs-fullDisclosureOfFinancialInstrumentsHeldForTradingExplanatorytext blockDisclosure of financial instruments held for trading [text block]The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialInstrumentsLineItemsDisclosure of detailed information about financial instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsTabletableDisclosure of detailed information about financial instruments [table]Schedule disclosing information related to details of financial instruments.disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K - Effective 2018.01.01
ifrs-fullDisclosureOfFinancialLiabilitiesAbstractDisclosure of financial liabilities [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesExplanatorytext blockDisclosure of financial liabilities [text block]The disclosure of financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialLiabilitiesHeldForTradingExplanatorytext blockDisclosure of financial liabilities held for trading [text block]The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialLiabilitiesLineItemsDisclosure of financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesTabletableDisclosure of financial liabilities [table]Schedule disclosing information related to financial liabilities.disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialRiskManagementExplanatorytext blockDisclosure of financial risk management [text block]The disclosure of the entity's financial risk management practices and policies.common practice: IAS 1 10 e
ifrs-fullDisclosureOfFirstTimeAdoptionExplanatorytext blockDisclosure of first-time adoption [text block]The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.disclosure: IFRS 1 Presentation and disclosure
ifrs-fullDisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatorytext blockDisclosure of forms of funding of structured entity and their weighted-average life [text block]The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.example: IFRS 12 B26 g
ifrs-fullDisclosureOfGeneralAndAdministrativeExpenseExplanatorytext blockDisclosure of general and administrative expense [text block]The disclosure of general and administrative expenses. [Refer: Administrative expenses]common practice: IAS 1 10 e
ifrs-fullDisclosureOfGeneralHedgeAccountingExplanatorytext blockDisclosure of general hedge accounting [text block]The entire disclosure for general hedge accounting.disclosure: IFRS 7 Hedge accounting - Effective 2018.01.01
ifrs-fullDisclosureOfGeneralInformationAboutFinancialStatementsExplanatorytext blockDisclosure of general information about financial statements [text block]The entire disclosure for general information about financial statements.disclosure: IAS 1 51
ifrs-fullDisclosureOfGeographicalAreasAbstractDisclosure of geographical areas [abstract]
ifrs-fullDisclosureOfGeographicalAreasExplanatorytext blockDisclosure of geographical areas [text block]The disclosure of geographical information.disclosure: IFRS 8 33
ifrs-fullDisclosureOfGeographicalAreasLineItemsDisclosure of geographical areas [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfGeographicalAreasTabletableDisclosure of geographical areas [table]Schedule disclosing information related to geographical areas.disclosure: IFRS 8 33
ifrs-fullDisclosureOfGoingConcernExplanatorytext blockDisclosure of going concern [text block]The disclosure of the entity's ability to continue as a going concern.common practice: IAS 1 10 e
ifrs-fullDisclosureOfGoodwillExplanatorytext blockDisclosure of goodwill [text block]The disclosure of goodwill. [Refer: Goodwill]common practice: IAS 1 10 e
ifrs-fullDisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatorytextExplanation of goodwill not allocated to cash-generating unitThe explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]disclosure: IAS 36 133
ifrs-fullDisclosureOfGovernmentGrantsExplanatorytext blockDisclosure of government grants [text block]The entire disclosure for government grants.disclosure: IAS 20 Disclosure
ifrs-fullDisclosureOfHedgeAccountingAbstractDisclosure of detailed information about hedges [abstract]
ifrs-fullDisclosureOfHedgeAccountingExplanatorytext blockDisclosure of hedge accounting [text block]The disclosure of hedge accounting.disclosure: IFRS 7 22 - Expiry date 2018.01.01
ifrs-fullDisclosureOfHedgeAccountingLineItemsDisclosure of detailed information about hedges [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfHedgeAccountingTabletableDisclosure of detailed information about hedges [table]Schedule disclosing information related to details of hedges.disclosure: IFRS 7 22 - Expiry date 2018.01.01
ifrs-fullDisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatorytext blockDisclosure of how entity aggregated interests in similar entities [text block]The disclosure of how the entity aggregated its interests in similar entities.disclosure: IFRS 12 B3
ifrs-fullDisclosureOfHyperinflationaryReportingExplanatorytext blockDisclosure of hyperinflationary reporting [text block]The entire disclosure for financial reporting in hyperinflationary economies.disclosure: IAS 29 Disclosures
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstractDisclosure of impairment loss and reversal of impairment loss [abstract]
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatorytext blockDisclosure of impairment loss and reversal of impairment loss [text block]The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]disclosure: IAS 36 126
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItemsDisclosure of impairment loss and reversal of impairment loss [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossTabletableDisclosure of impairment loss and reversal of impairment loss [table]Schedule disclosing information related to impairment loss and the reversal of impairment loss.disclosure: IAS 36 126
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedAbstractDisclosure of impairment loss recognised or reversed [abstract]
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedLineItemsDisclosure of impairment loss recognised or reversed [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedTabletableDisclosure of impairment loss recognised or reversed [table]Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.disclosure: IAS 36 130 d ii
ifrs-fullDisclosureOfImpairmentOfAssetsExplanatorytext blockDisclosure of impairment of assets [text block]The entire disclosure for the impairment of assets.disclosure: IAS 36 Disclosure
ifrs-fullDisclosureOfIncomeTaxExplanatorytext blockDisclosure of income tax [text block]The entire disclosure for income taxes.disclosure: IAS 12 Disclosure
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatorytext blockDisclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options).disclosure: IFRS 2 47 b
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatorytext blockDisclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]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.disclosure: IFRS 2 47 c
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatorytext blockDisclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]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.disclosure: IFRS 2 47 a
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstractDisclosure of information about activities subject to rate regulation [abstract]
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatorytext blockDisclosure of information about activities subject to rate regulation [text block]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.disclosure: IFRS 14 Explanation of activities subject to rate regulation
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItemsDisclosure of information about activities subject to rate regulation [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationTabletableDisclosure of information about activities subject to rate regulation [table]Schedule disclosing information related to activities subject to rate regulation.disclosure: IFRS 14 Explanation of activities subject to rate regulation
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceAbstractDisclosure of information about agricultural produce [abstract]
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceExplanatorytext blockDisclosure of information about agricultural produce [text block]The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity's biological assets. [Refer: Biological assets]disclosure: IAS 41 46 b ii
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceLineItemsDisclosure of information about agricultural produce [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceTabletableDisclosure of information about agricultural produce [table]Schedule disclosing information related to agricultural produce.disclosure: IAS 41 46 b ii
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstractDisclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatorytext blockDisclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 Explanation of recognised amounts
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItemsDisclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTabletableDisclosure of information about amounts recognised in relation to regulatory deferral account balances [table]Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.disclosure: IFRS 14 Explanation of recognised amounts
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstractDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatorytext blockDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItemsDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTabletableDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstractDisclosure of information about consolidated structured entities [abstract]
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatorytext blockDisclosure of information about consolidated structured entities [text block]The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItemsDisclosure of information about consolidated structured entities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesTabletableDisclosure of information about consolidated structured entities [table]Schedule disclosing information related to consolidated structured entities.disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstractDisclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatorytext blockDisclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]The disclosure of information about credit exposures designated as measured at fair value through profit or loss.disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItemsDisclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTabletableDisclosure of information about credit exposures designated as measured at fair value through profit or loss [table]Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutEmployeesExplanatorytext blockDisclosure of information about employees [text block]The disclosure of information about employees.common practice: IAS 1 10 e
ifrs-fullDisclosureOfInformationAboutInterestsInStructuredEntityExplanatorytext blockDisclosure of information about interests in structured entity [text block]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.disclosure: IFRS 12 26
ifrs-fullDisclosureOfInformationAboutKeyManagementPersonnelExplanatorytext blockDisclosure of information about key management personnel [text block]The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatorytext blockDisclosure 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]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]]example: IFRS 12 B26 e
ifrs-fullDisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatorytext blockDisclosure of information about maturity profile of defined benefit obligation [text block]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]disclosure: IAS 19 147 c
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.disclosure: IFRS 15 126 c - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.disclosure: IFRS 15 126 b - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for determining transaction price [text block]The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.disclosure: IFRS 15 126 a - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]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.disclosure: IFRS 15 126 d - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesAbstractDisclosure of information about overlay approach for associates [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesExplanatorytext blockDisclosure of information about overlay approach for associates [text block]The disclosure of information about the overlay approach for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesLineItemsDisclosure of information about overlay approach for associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesTabletableDisclosure of information about overlay approach for associates [table]Schedule disclosing information related to the overlay approach for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesAbstractDisclosure of information about overlay approach for joint ventures [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatorytext blockDisclosure of information about overlay approach for joint ventures [text block]The disclosure of information about the overlay approach for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesLineItemsDisclosure of information about overlay approach for joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesTabletableDisclosure of information about overlay approach for joint ventures [table]Schedule disclosing information related to the overlay approach for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstractDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatorytext blockDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23A - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItemsDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTabletableDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.disclosure: IFRS 7 23A - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstractDisclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatorytext blockDisclosure of information about unconsolidated structured entities controlled by investment entity [text block]The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19F
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItemsDisclosure of information about unconsolidated structured entities controlled by investment entity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTabletableDisclosure of information about unconsolidated structured entities controlled by investment entity [table]Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.disclosure: IFRS 12 19F
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstractDisclosure of information about unconsolidated subsidiaries [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatorytext blockDisclosure of information about unconsolidated subsidiaries [text block]The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19B
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItemsDisclosure of information about unconsolidated subsidiaries [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesTabletableDisclosure of information about unconsolidated subsidiaries [table]Schedule disclosing information related to unconsolidated subsidiaries.disclosure: IFRS 12 19B
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstractDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatorytext blockDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]disclosure: IAS 36 130
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItemsDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTabletableDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.disclosure: IAS 36 130
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstractDisclosure of information for cash-generating units [abstract]
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatorytext blockDisclosure of information for cash-generating units [text block]The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]disclosure: IAS 36 134
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItemsDisclosure of information for cash-generating units [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTabletableDisclosure of information for cash-generating units [table]Schedule disclosing information related to cash-generating units.disclosure: IAS 36 134
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatorytext blockDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]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.disclosure: IFRS 13 94
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatorytext blockDisclosure 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]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.disclosure: IFRS 13 94
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatorytext blockDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]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.disclosure: IFRS 13 94
ifrs-fullDisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatorytext blockDisclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]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]disclosure: IAS 7 44A
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstractDisclosure of initial application of standards or interpretations [abstract]
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItemsDisclosure of initial application of standards or interpretations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsTabletableDisclosure of initial application of standards or interpretations [table]Schedule disclosing information related to the initial application of standards or interpretations.disclosure: IAS 8 28
ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatorytextDescription of instruments with potential future dilutive effect not included in calculation of diluted earnings per shareThe description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.disclosure: IAS 33 70 c
ifrs-fullDisclosureOfInsuranceContractsExplanatorytext blockDisclosure of insurance contracts [text block]The entire disclosure for insurance contracts.disclosure: IFRS 4 Disclosure
ifrs-fullDisclosureOfInsurancePremiumRevenueExplanatorytext blockDisclosure of insurance premium revenue [text block]The disclosure of insurance premium revenue. [Refer: Revenue]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInsuranceRiskExplanatorytext blockDisclosure of insurance risk [text block]The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.disclosure: IFRS 4 39 c
ifrs-fullDisclosureOfIntangibleAssetsAbstractDisclosure of detailed information about intangible assets [abstract]
ifrs-fullDisclosureOfIntangibleAssetsAndGoodwillExplanatorytext blockDisclosure of intangible assets and goodwill [text block]The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 1 10 e
ifrs-fullDisclosureOfIntangibleAssetsExplanatorytext blockDisclosure of intangible assets [text block]The entire disclosure for intangible assets.disclosure: IAS 38 Disclosure
ifrs-fullDisclosureOfIntangibleAssetsLineItemsDisclosure of detailed information about intangible assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityAbstractDisclosure of intangible assets material to entity [abstract]
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityExplanatorytext blockDisclosure of intangible assets material to entity [text block]The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]disclosure: IAS 38 122 b
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityLineItemsDisclosure of intangible assets material to entity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityTabletableDisclosure of intangible assets material to entity [table]Schedule disclosing information related to intangible assets that are material to the entity.disclosure: IAS 38 122 b
ifrs-fullDisclosureOfIntangibleAssetsTabletableDisclosure of detailed information about intangible assets [table]Schedule disclosing information related to details of intangible assets.disclosure: IAS 38 118
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstractDisclosure of intangible assets with indefinite useful life [abstract]
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatorytext blockDisclosure of intangible assets with indefinite useful life [text block]The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]disclosure: IAS 38 122 a
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItemsDisclosure of intangible assets with indefinite useful life [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTabletableDisclosure of intangible assets with indefinite useful life [table]Schedule disclosing information related to intangible assets with an indefinite useful life.disclosure: IAS 38 122 a
ifrs-fullDisclosureOfInterestExpenseExplanatorytext blockDisclosure of interest expense [text block]The disclosure of interest expense. [Refer: Interest expense]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInterestIncomeExpenseExplanatorytext blockDisclosure of interest income (expense) [text block]The disclosure of interest income and expense. [Refer: Interest income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInterestIncomeExplanatorytext blockDisclosure of interest income [text block]The disclosure of interest income. [Refer: Interest income]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInterestInFundsExplanatorytext blockDisclosure of interest in funds [text block]The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds.disclosure: IFRIC 5 Consensus
ifrs-fullDisclosureOfInterestsInAssociatesExplanatorytext blockDisclosure of interests in associates [text block]The disclosure of interests in associates. [Refer: Associates [member]]disclosure: IFRS 12 2 b ii
ifrs-fullDisclosureOfInterestsInJointArrangementsExplanatorytext blockDisclosure of interests in joint arrangements [text block]The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.disclosure: IFRS 12 2 b ii
ifrs-fullDisclosureOfInterestsInOtherEntitiesExplanatorytext blockDisclosure of interests in other entities [text block]The entire disclosure for interests in other entities.disclosure: IFRS 12 1
ifrs-fullDisclosureOfInterestsInSubsidiariesExplanatorytext blockDisclosure of interests in subsidiaries [text block]The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]disclosure: IFRS 12 2 b i
ifrs-fullDisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatorytext blockDisclosure of interests in unconsolidated structured entities [text block]The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 2 b iii
ifrs-fullDisclosureOfInterimFinancialReportingExplanatorytext blockDisclosure of interim financial reporting [text block]The entire disclosure for interim financial reporting.disclosure: IAS 34 Content of an interim financial report
ifrs-fullDisclosureOfInternalCreditExposuresAbstractDisclosure of internal credit grades [abstract]
ifrs-fullDisclosureOfInternalCreditExposuresExplanatorytext blockDisclosure of internal credit grades [text block]The disclosure of internal credit grades. [Refer: Internal credit grades [member]]example: IFRS 7 IG25 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfInternalCreditExposuresLineItemsDisclosure of internal credit grades [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInternalCreditExposuresTabletableDisclosure of internal credit grades [table]Schedule disclosing information related to internal credit grades.example: IFRS 7 IG25 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfInventoriesExplanatorytext blockDisclosure of inventories [text block]The entire disclosure for inventories.disclosure: IAS 2 Disclosure
ifrs-fullDisclosureOfInvestmentContractsLiabilitiesExplanatorytext blockDisclosure of investment contracts liabilities [text block]The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInvestmentEntitiesExplanatorytext blockDisclosure of investment entities [text block]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.disclosure: IFRS 12 Investment entity status
ifrs-fullDisclosureOfInvestmentPropertyAbstractDisclosure of detailed information about investment property [abstract]
ifrs-fullDisclosureOfInvestmentPropertyExplanatorytext blockDisclosure of investment property [text block]The entire disclosure for investment property.disclosure: IAS 40 Disclosure
ifrs-fullDisclosureOfInvestmentPropertyLineItemsDisclosure of detailed information about investment property [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInvestmentPropertyTabletableDisclosure of detailed information about investment property [table]Schedule disclosing information related to details of investment property.disclosure: IAS 40 32A
ifrs-fullDisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatorytext blockDisclosure of investments accounted for using equity method [text block]The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blockDisclosure of investments other than investments accounted for using equity method [text block]The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]common practice: IAS 1 10 e
ifrs-fullDisclosureOfIssuedCapitalExplanatorytext blockDisclosure of issued capital [text block]The disclosure of issued capital. [Refer: Issued capital]common practice: IAS 1 10 e
ifrs-fullDisclosureOfJointOperationsAbstractDisclosure of joint operations [abstract]
ifrs-fullDisclosureOfJointOperationsExplanatorytext blockDisclosure of joint operations [text block]The disclosure of joint operations. [Refer: Joint operations [member]]disclosure: IFRS 12 B4 c
ifrs-fullDisclosureOfJointOperationsLineItemsDisclosure of joint operations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointOperationsTabletableDisclosure of joint operations [table]Schedule disclosing information related to joint operations.disclosure: IFRS 12 B4 c
ifrs-fullDisclosureOfJointVenturesAbstractDisclosure of joint ventures [abstract]
ifrs-fullDisclosureOfJointVenturesExplanatorytext blockDisclosure of joint ventures [text block]The disclosure of joint ventures. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b
ifrs-fullDisclosureOfJointVenturesLineItemsDisclosure of joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointVenturesTabletableDisclosure of joint ventures [table]Schedule disclosing information related to joint ventures.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b
ifrs-fullDisclosureOfLeasePrepaymentsExplanatorytext blockDisclosure of lease prepayments [text block]The disclosure of lease prepayments. [Refer: Prepayments]common practice: IAS 1 10 e
ifrs-fullDisclosureOfLeasesExplanatorytext blockDisclosure of leases [text block]The entire disclosure for leases.disclosure: IAS 17 Leases in the financial statements of lessees - Expiry date 2019.01.01, disclosure: IAS 17 Leases in the financial statements of lessors - Expiry date 2019.01.01, disclosure: IFRS 16 Presentation - Effective 2019.01.01, disclosure: IFRS 16 Disclosure - Effective 2019.01.01
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstractDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatorytext blockDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]disclosure: IFRS 13 98
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItemsDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTabletableDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.disclosure: IFRS 13 98
ifrs-fullDisclosureOfLiquidityRiskExplanatorytext blockDisclosure of liquidity risk [text block]The disclosure of liquidity risk. [Refer: Liquidity risk [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfLiquidityRiskOfInsuranceContractsExplanatorytext blockDisclosure of liquidity risk of insurance contracts [text block]The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]disclosure: IFRS 4 39 d
ifrs-fullDisclosureOfLoansAndAdvancesToBanksExplanatorytext blockDisclosure of loans and advances to banks [text block]The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]common practice: IAS 1 10 e
ifrs-fullDisclosureOfLoansAndAdvancesToCustomersExplanatorytext blockDisclosure of loans and advances to customers [text block]The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]common practice: IAS 1 10 e
ifrs-fullDisclosureOfMajorCustomersAbstractDisclosure of major customers [abstract]
ifrs-fullDisclosureOfMajorCustomersLineItemsDisclosure of major customers [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMajorCustomersTabletableDisclosure of major customers [table]Schedule disclosing information related to the entity's major customers.disclosure: IFRS 8 34
ifrs-fullDisclosureOfMarketRiskExplanatorytext blockDisclosure of market risk [text block]The disclosure of market risk. [Refer: Market risk [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfMarketRiskOfInsuranceContractsExplanatorytext blockDisclosure of market risk of insurance contracts [text block]The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]disclosure: IFRS 4 39 d
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstractDisclosure of maturity analysis for derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItemsDisclosure of maturity analysis for derivative financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTabletableDisclosure of maturity analysis for derivative financial liabilities [table]Schedule disclosing information related to the maturity analysis for derivative financial liabilities.disclosure: IFRS 7 39 b
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstractDisclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItemsDisclosure of maturity analysis for financial assets held for managing liquidity risk [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTabletableDisclosure of maturity analysis for financial assets held for managing liquidity risk [table]Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.disclosure: IFRS 7 B11E
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstractDisclosure of maturity analysis for non-derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItemsDisclosure of maturity analysis for non-derivative financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTabletableDisclosure of maturity analysis for non-derivative financial liabilities [table]Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.disclosure: IFRS 7 39 a
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstractDisclosure of maturity analysis of finance lease payments receivable [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatorytext blockDisclosure of maturity analysis of finance lease payments receivable [text block]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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItemsDisclosure of maturity analysis of finance lease payments receivable [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTabletableDisclosure of maturity analysis of finance lease payments receivable [table]Schedule disclosing information related to the maturity analysis of finance lease payments receivable.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstractDisclosure of maturity analysis of operating lease payments [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatorytext blockDisclosure of maturity analysis of operating lease payments [text block]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.disclosure: IFRS 16 97 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItemsDisclosure of maturity analysis of operating lease payments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTabletableDisclosure of maturity analysis of operating lease payments [table]Schedule disclosing information related to the maturity analysis of operating lease payments.disclosure: IFRS 16 97 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatorytext blockDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]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]disclosure: IFRS 7 42E e
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstractDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItemsDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTabletableDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]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.disclosure: IFRS 7 42E e
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstractDisclosure of nature and extent of risks arising from financial instruments [abstract]
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatorytext blockDisclosure of nature and extent of risks arising from financial instruments [text block]The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 31
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItemsDisclosure of nature and extent of risks arising from financial instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTabletableDisclosure of nature and extent of risks arising from financial instruments [table]Schedule disclosing information related to the nature and extent of risks arising from financial instruments.disclosure: IFRS 7 33, disclosure: IFRS 7 34
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatorytext blockDisclosure of nature and extent of risks arising from insurance contracts [text block]The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 38
ifrs-fullDisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatorytextDescription of nature of potential income tax consequences that would result from payment of dividendThe 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]disclosure: IAS 12 82A
ifrs-fullDisclosureOfNetAssetValueAttributableToUnitholdersExplanatorytext blockDisclosure of net asset value attributable to unit-holders [text block]The disclosure of the net asset value attributable to unit-holders.common practice: IAS 1 10 e
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetAbstractDisclosure of net defined benefit liability (asset) [abstract]
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetExplanatorytext blockDisclosure of net defined benefit liability (asset) [text block]The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 140 a
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetLineItemsDisclosure of net defined benefit liability (asset) [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetTabletableDisclosure of net defined benefit liability (asset) [table]Schedule disclosing information related to the net defined benefit liability (asset).disclosure: IAS 19 140 a
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstractDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatorytext blockDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItemsDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTabletableDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]Schedule disclosing information related to the net and gross amounts and to the reinsurer's share for amounts arising from insurance contracts.common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodAbstractDisclosure of non-adjusting events after reporting period [abstract]
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodExplanatorytext blockDisclosure of non-adjusting events after reporting period [text block]The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]disclosure: IAS 10 21
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodLineItemsDisclosure of non-adjusting events after reporting period [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodTabletableDisclosure of non-adjusting events after reporting period [table]Schedule disclosing information related to non-adjusting events after the reporting period.disclosure: IAS 10 21
ifrs-fullDisclosureOfNoncontrollingInterestsExplanatorytext blockDisclosure of non-controlling interests [text block]The disclosure of non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 1 10 e
ifrs-fullDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatorytext blockDisclosure of non-current assets held for sale and discontinued operations [text block]The entire disclosure for non-current assets held for sale and discontinued operations.disclosure: IFRS 5 Presentation and disclosure
ifrs-fullDisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blockDisclosure of non-current assets or disposal groups classified as held for sale [text block]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]common practice: IAS 1 10 e
ifrs-fullDisclosureOfNotesAndOtherExplanatoryInformationExplanatorytext blockDisclosure of notes and other explanatory information [text block]The disclosure of notes and other explanatory information as part of a complete set of financial statements.disclosure: IAS 1 10 e
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatorytext blockDisclosure of number and weighted average exercise prices of other equity instruments [text block]The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).common practice: IFRS 2 45
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatorytext blockDisclosure of number and weighted average exercise prices of share options [text block]The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstractDisclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatorytext blockDisclosure of number and weighted average remaining contractual life of outstanding share options [text block]The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItemsDisclosure of number and weighted average remaining contractual life of outstanding share options [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTabletableDisclosure of number and weighted average remaining contractual life of outstanding share options [table]Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstractDisclosure of objectives, policies and processes for managing capital [abstract]
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatorytext blockDisclosure of objectives, policies and processes for managing capital [text block]The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.disclosure: IAS 1 134
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItemsDisclosure of objectives, policies and processes for managing capital [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTabletableDisclosure of objectives, policies and processes for managing capital [table]Schedule disclosing information related to the objectives, policies and processes for managing capital.disclosure: IAS 1 136
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAbstractDisclosure of offsetting of financial assets [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatorytext blockDisclosure of offsetting of financial assets and financial liabilities [text block]The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]disclosure: IFRS 7 Offsetting financial assets and financial liabilities
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsExplanatorytext blockDisclosure of offsetting of financial assets [text block]The disclosure of the offsetting of financial assets. [Refer: Financial assets]disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsLineItemsDisclosure of offsetting of financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsTabletableDisclosure of offsetting of financial assets [table]Schedule disclosing information related to the offsetting of financial assets.disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesAbstractDisclosure of offsetting of financial liabilities [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesExplanatorytext blockDisclosure of offsetting of financial liabilities [text block]The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesLineItemsDisclosure of offsetting of financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesTabletableDisclosure of offsetting of financial liabilities [table]Schedule disclosing information related to the offsetting of financial liabilities.disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOperatingSegmentsAbstractDisclosure of operating segments [abstract]
ifrs-fullDisclosureOfOperatingSegmentsExplanatorytext blockDisclosure of operating segments [text block]The disclosure of operating segments. [Refer: Operating segments [member]]disclosure: IFRS 8 23
ifrs-fullDisclosureOfOperatingSegmentsLineItemsDisclosure of operating segments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOperatingSegmentsTabletableDisclosure of operating segments [table]Schedule disclosing information related to operating segments.disclosure: IFRS 8 23
ifrs-fullDisclosureOfOtherAssetsExplanatorytext blockDisclosure of other assets [text block]The disclosure of other assets. [Refer: Other assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherCurrentAssetsExplanatorytext blockDisclosure of other current assets [text block]The disclosure of other current assets. [Refer: Other current assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherCurrentLiabilitiesExplanatorytext blockDisclosure of other current liabilities [text block]The disclosure of other current liabilities. [Refer: Other current liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherLiabilitiesExplanatorytext blockDisclosure of other liabilities [text block]The disclosure of other liabilities. [Refer: Other liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherNoncurrentAssetsExplanatorytext blockDisclosure of other non-current assets [text block]The disclosure of other non-current assets. [Refer: Other non-current assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherNoncurrentLiabilitiesExplanatorytext blockDisclosure of other non-current liabilities [text block]The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherOperatingExpenseExplanatorytext blockDisclosure of other operating expense [text block]The disclosure of other operating expense. [Refer: Other operating income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherOperatingIncomeExpenseExplanatorytext blockDisclosure of other operating income (expense) [text block]The disclosure of other operating income or expense. [Refer: Other operating income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherOperatingIncomeExplanatorytext blockDisclosure of other operating income [text block]The disclosure of other operating income. [Refer: Other operating income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherProvisionsAbstractDisclosure of other provisions [abstract]
ifrs-fullDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatorytext blockDisclosure of other provisions, contingent liabilities and contingent assets [text block]The entire disclosure for other provisions, contingent liabilities and contingent assets.disclosure: IAS 37 Disclosure
ifrs-fullDisclosureOfOtherProvisionsExplanatorytext blockDisclosure of other provisions [text block]The disclosure of other provisions. [Refer: Other provisions]disclosure: IAS 37 84
ifrs-fullDisclosureOfOtherProvisionsLineItemsDisclosure of other provisions [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOtherProvisionsTabletableDisclosure of other provisions [table]Schedule disclosing information related to other provisions.disclosure: IAS 37 84
ifrs-fullDisclosureOfPerformanceObligationsAbstractDisclosure of performance obligations [abstract]
ifrs-fullDisclosureOfPerformanceObligationsExplanatorytext blockDisclosure of performance obligations [text block]The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullDisclosureOfPerformanceObligationsLineItemsDisclosure of performance obligations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfPerformanceObligationsTabletableDisclosure of performance obligations [table]Schedule disclosing information related to performance obligations in contracts with customers.disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullDisclosureOfPrepaymentsAndOtherAssetsExplanatorytext blockDisclosure of prepayments and other assets [text block]The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]common practice: IAS 1 10 e
ifrs-fullDisclosureOfProductsAndServicesAbstractDisclosure of products and services [abstract]
ifrs-fullDisclosureOfProductsAndServicesExplanatorytext blockDisclosure of products and services [text block]The disclosure of the entity's products and services. [Refer: Products and services [member]]disclosure: IFRS 8 32
ifrs-fullDisclosureOfProductsAndServicesLineItemsDisclosure of products and services [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfProductsAndServicesTabletableDisclosure of products and services [table]Schedule disclosing information related to the entity's products and services.disclosure: IFRS 8 32
ifrs-fullDisclosureOfProfitLossFromOperatingActivitiesExplanatorytext blockDisclosure of profit (loss) from operating activities [text block]The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfPropertyPlantAndEquipmentAbstractDisclosure of detailed information about property, plant and equipment [abstract]
ifrs-fullDisclosureOfPropertyPlantAndEquipmentExplanatorytext blockDisclosure of property, plant and equipment [text block]The entire disclosure for property, plant and equipment.disclosure: IAS 16 Disclosure
ifrs-fullDisclosureOfPropertyPlantAndEquipmentLineItemsDisclosure of detailed information about property, plant and equipment [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfPropertyPlantAndEquipmentTabletableDisclosure of detailed information about property, plant and equipment [table]Schedule disclosing information related to details of property, plant and equipment.disclosure: IAS 16 73
ifrs-fullDisclosureOfProvisionMatrixAbstractDisclosure of provision matrix [abstract]
ifrs-fullDisclosureOfProvisionMatrixExplanatorytext blockDisclosure of provision matrix [text block]The disclosure of the provision matrix.example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullDisclosureOfProvisionMatrixLineItemsDisclosure of provision matrix [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfProvisionMatrixTabletableDisclosure of provision matrix [table]Schedule disclosing information related to the provision matrix.example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullDisclosureOfProvisionsExplanatorytext blockDisclosure of provisions [text block]The disclosure of provisions. [Refer: Provisions]common practice: IAS 1 10 e
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstractDisclosure of quantitative information about leases for lessee [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLessorAbstractDisclosure of quantitative information about leases for lessor [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstractDisclosure of quantitative information about right-of-use assets [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatorytext blockDisclosure of quantitative information about right-of-use assets [text block]The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItemsDisclosure of quantitative information about right-of-use assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsTabletableDisclosure of quantitative information about right-of-use assets [table]Schedule disclosing information related to right-of-use assets.disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstractDisclosure of range of exercise prices of outstanding share options [abstract]
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatorytext blockDisclosure of range of exercise prices of outstanding share options [text block]The disclosure of the range of exercise prices for outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItemsDisclosure of range of exercise prices of outstanding share options [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTabletableDisclosure of range of exercise prices of outstanding share options [table]Schedule disclosing information related to the range of exercise prices of outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatorytext blockDisclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]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.example: IFRS 12 B26 d
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsAbstractDisclosure of reclassification of financial assets [abstract]
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsExplanatorytext blockDisclosure of reclassification of financial assets [text block]The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsLineItemsDisclosure of reclassification of financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsTabletableDisclosure of reclassification of financial assets [table]Schedule disclosing information related to the reclassification of financial assets.disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullDisclosureOfReclassificationOfFinancialInstrumentsExplanatorytext blockDisclosure of reclassification of financial instruments [text block]The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationAbstractDisclosure of reclassifications or changes in presentation [abstract]
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationExplanatorytext blockDisclosure of reclassifications or changes in presentation [text block]The disclosure of reclassifications or changes in the presentation of items in the financial statements.disclosure: IAS 1 41
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationLineItemsDisclosure of reclassifications or changes in presentation [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationTabletableDisclosure of reclassifications or changes in presentation [table]Schedule disclosing information related to reclassifications or changes in presentation.disclosure: IAS 1 41
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstractDisclosure of recognised finance lease as assets by lessee [abstract]
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatorytext blockDisclosure of recognised finance lease as assets by lessee [text block]The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets]disclosure: IAS 17 31 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItemsDisclosure of recognised finance lease as assets by lessee [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTabletableDisclosure of recognised finance lease as assets by lessee [table]Schedule disclosing information related to assets recognised by the lessee under a finance lease.disclosure: IAS 17 31 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfRecognisedRevenueFromConstructionContractsExplanatorytext blockDisclosure of recognised revenue from construction contracts [text block]The entire disclosure for revenue recognised from construction contracts.disclosure: IAS 11 Disclosure - Expiry date 2018.01.01
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatorytext blockDisclosure 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]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.disclosure: IFRS 11 C12 b
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatorytext blockDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]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.disclosure: IFRS 11 C10
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsAbstractDisclosure of reconciliation of changes in biological assets [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatorytext blockDisclosure of reconciliation of changes in biological assets [text block]The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]disclosure: IAS 41 50
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsLineItemsDisclosure of reconciliation of changes in biological assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsTabletableDisclosure of reconciliation of changes in biological assets [table]Schedule disclosing information related to the reconciliation of changes in biological assets.disclosure: IAS 41 50
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillAbstractDisclosure of reconciliation of changes in goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillExplanatorytext blockDisclosure of reconciliation of changes in goodwill [text block]The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]disclosure: IFRS 3 B67 d
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillLineItemsDisclosure of reconciliation of changes in goodwill [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillTabletableDisclosure of reconciliation of changes in goodwill [table]Schedule disclosing information related to the reconciliation of changes in goodwill.disclosure: IFRS 3 B67 d
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractDisclosure of reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatorytext blockDisclosure of reconciliation of changes in intangible assets and goodwill [text block]The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 38 118
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItemsDisclosure of reconciliation of changes in intangible assets and goodwill [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTabletableDisclosure of reconciliation of changes in intangible assets and goodwill [table]Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.common practice: IAS 38 118
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstractDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatorytext blockDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]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]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItemsDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTabletableDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]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.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullDisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blockDisclosure 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]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]disclosure: IFRS 7 B46
ifrs-fullDisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blockDisclosure 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]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]disclosure: IFRS 7 B46
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstractDisclosure of reconciliation of liabilities arising from financing activities [abstract]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatorytext blockDisclosure of reconciliation of liabilities arising from financing activities [text block]The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]example: IAS 7 44D
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItemsDisclosure of reconciliation of liabilities arising from financing activities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTabletableDisclosure of reconciliation of liabilities arising from financing activities [table]Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.example: IAS 7 44D
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatorytext blockDisclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]]disclosure: IFRS 12 B14 b
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatorytext blockDisclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]disclosure: IFRS 12 B14 b
ifrs-fullDisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatorytext blockDisclosure of redemption prohibition, transfer between financial liabilities and equity [text block]The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.disclosure: IFRIC 2 Disclosure
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstractDisclosure of redesignated financial assets and liabilities [abstract]
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatorytext blockDisclosure of redesignated financial assets and liabilities [text block]The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]disclosure: IFRS 1 29
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItemsDisclosure of redesignated financial assets and liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTabletableDisclosure of redesignated financial assets and liabilities [table]Schedule disclosing information related to redesignated financial assets and liabilities.disclosure: IFRS 1 29
ifrs-fullDisclosureOfRegulatoryDeferralAccountsExplanatorytext blockDisclosure of regulatory deferral accounts [text block]The entire disclosure for regulatory deferral accounts.disclosure: IFRS 14 Presentation, disclosure: IFRS 14 Disclosure
ifrs-fullDisclosureOfReimbursementRightsAbstractDisclosure of reimbursement rights [abstract]
ifrs-fullDisclosureOfReimbursementRightsExplanatorytext blockDisclosure of reimbursement rights [text block]The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 140 b
ifrs-fullDisclosureOfReimbursementRightsLineItemsDisclosure of reimbursement rights [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReimbursementRightsTabletableDisclosure of reimbursement rights [table]Schedule disclosing information related to reimbursement rights.disclosure: IAS 19 140 b
ifrs-fullDisclosureOfReinsuranceExplanatorytext blockDisclosure of reinsurance [text block]The disclosure of reinsurance.common practice: IAS 1 10 e
ifrs-fullDisclosureOfRelatedPartyExplanatorytext blockDisclosure of related party [text block]The entire disclosure for related parties.disclosure: IAS 24 Disclosures
ifrs-fullDisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blockDisclosure of repurchase and reverse repurchase agreements [text block]The disclosure of repurchase and reverse repurchase agreements.common practice: IAS 1 10 e
ifrs-fullDisclosureOfResearchAndDevelopmentExpenseExplanatorytext blockDisclosure of research and development expense [text block]The disclosure of research and development expense. [Refer: Research and development expense]common practice: IAS 1 10 e
ifrs-fullDisclosureOfReservesAndOtherEquityInterestExplanatorytext blockDisclosure of reserves within equity [text block]The disclosure of reserves within equity. [Refer: Other reserves [member]]disclosure: IAS 1 79 b
ifrs-fullDisclosureOfReservesWithinEquityAbstractDisclosure of reserves within equity [abstract]
ifrs-fullDisclosureOfReservesWithinEquityLineItemsDisclosure of reserves within equity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReservesWithinEquityTabletableDisclosure of reserves within equity [table]Schedule disclosing information related to reserves within equity.disclosure: IAS 1 79 b
ifrs-fullDisclosureOfRestrictedCashAndCashEquivalentsExplanatorytext blockDisclosure of restricted cash and cash equivalents [text block]The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 10 e
ifrs-fullDisclosureOfRevenueExplanatorytext blockDisclosure of revenue [text block]The entire disclosure for revenue.common practice: IAS 1 10 e, disclosure: IAS 18 Disclosure - Expiry date 2018.01.01
ifrs-fullDisclosureOfRevenueFromContractsWithCustomersExplanatorytext blockDisclosure of revenue from contracts with customers [text block]The entire disclosure for revenue from contracts with customers.disclosure: IFRS 15 Presentation - Effective 2018.01.01, disclosure: IFRS 15 Disclosure - Effective 2018.01.01
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstractDisclosure of risk management strategy related to hedge accounting [abstract]
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blockDisclosure of risk management strategy related to hedge accounting [text block]The disclosure of risk management strategy related to hedge accounting.disclosure: IFRS 7 22A - Effective 2018.01.01
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItemsDisclosure of risk management strategy related to hedge accounting [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTabletableDisclosure of risk management strategy related to hedge accounting [table]Schedule disclosing information related to the risk management strategy in relation to hedge accounting.disclosure: IFRS 7 22A - Effective 2018.01.01
ifrs-fullDisclosureOfSegmentsMajorCustomersExplanatorytext blockDisclosure of major customers [text block]The disclosure of major customers.disclosure: IFRS 8 34
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstractDisclosure of sensitivity analysis for actuarial assumptions [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatorytext blockDisclosure of sensitivity analysis for actuarial assumptions [text block]The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]disclosure: IAS 19 145
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItemsDisclosure of sensitivity analysis for actuarial assumptions [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsTabletableDisclosure of sensitivity analysis for actuarial assumptions [table]Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.disclosure: IAS 19 145
ifrs-fullDisclosureOfSensitivityToInsuranceRiskExplanatorytext blockDisclosure of sensitivity to insurance risk [text block]The disclosure of the entity's sensitivity to insurance risk.disclosure: IFRS 4 39 c i
ifrs-fullDisclosureOfServiceConcessionArrangementsAbstractDisclosure of detailed information about service concession arrangements [abstract]
ifrs-fullDisclosureOfServiceConcessionArrangementsExplanatorytext blockDisclosure of service concession arrangements [text block]The entire disclosure for service concession arrangements.disclosure: SIC 29 Consensus
ifrs-fullDisclosureOfServiceConcessionArrangementsLineItemsDisclosure of detailed information about service concession arrangements [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfServiceConcessionArrangementsTabletableDisclosure of detailed information about service concession arrangements [table]Schedule disclosing information related to details of service concession arrangements.disclosure: SIC 29 6
ifrs-fullDisclosureOfSharebasedPaymentArrangementsExplanatorytext blockDisclosure of share-based payment arrangements [text block]The entire disclosure for share-based payment arrangements.disclosure: IFRS 2 44
ifrs-fullDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatorytext blockDisclosure of share capital, reserves and other equity interest [text block]The entire disclosure for share capital, reserves and other equity interest.disclosure: IAS 1 79
ifrs-fullDisclosureOfSignificantAdjustmentsToValuationObtainedExplanatorytext blockDisclosure of significant adjustments to valuation obtained [text block]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]disclosure: IAS 40 77
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesAbstractDisclosure of associates [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesExplanatorytext blockDisclosure of associates [text block]The disclosure of associates. [Refer: Associates [member]]disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesLineItemsDisclosure of associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesTabletableDisclosure of associates [table]Schedule disclosing information related to associates.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesAbstractDisclosure of subsidiaries [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesExplanatorytext blockDisclosure of subsidiaries [text block]The disclosure of subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesLineItemsDisclosure of subsidiaries [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesTabletableDisclosure of subsidiaries [table]Schedule disclosing information related to subsidiaries.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullDisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatorytext blockDisclosure of significant judgements and assumptions made in relation to interests in other entities [text block]The disclosure of significant judgements and assumptions made in relation to interests in other entities.disclosure: IFRS 12 7
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstractDisclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatorytext blockDisclosure of significant unobservable inputs used in fair value measurement of assets [text block]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.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItemsDisclosure of significant unobservable inputs used in fair value measurement of assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTabletableDisclosure of significant unobservable inputs used in fair value measurement of assets [table]Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstractDisclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatorytext blockDisclosure of significant unobservable inputs used in fair value measurement of equity [text block]The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItemsDisclosure of significant unobservable inputs used in fair value measurement of equity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTabletableDisclosure of significant unobservable inputs used in fair value measurement of equity [table]Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstractDisclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatorytext blockDisclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]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.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItemsDisclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTabletableDisclosure of significant unobservable inputs used in fair value measurement of liabilities [table]Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSubordinatedLiabilitiesExplanatorytext blockDisclosure of subordinated liabilities [text block]The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatorytext blockDisclosure of significant accounting policies [text block]The entire disclosure for significant accounting policies applied by the entity.disclosure: IAS 1 117
ifrs-fullDisclosureOfTaxReceivablesAndPayablesExplanatorytext blockDisclosure of tax receivables and payables [text block]The disclosure of tax receivables and payables.common practice: IAS 1 10 e
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstractDisclosure of temporary difference, unused tax losses and unused tax credits [abstract]
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatorytext blockDisclosure of temporary difference, unused tax losses and unused tax credits [text block]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]]disclosure: IAS 12 81 g
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItemsDisclosure of temporary difference, unused tax losses and unused tax credits [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTabletableDisclosure of temporary difference, unused tax losses and unused tax credits [table]Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.disclosure: IAS 12 81 g
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstractDisclosure of terms and conditions of share-based payment arrangement [abstract]
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatorytext blockDisclosure of terms and conditions of share-based payment arrangement [text block]The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItemsDisclosure of terms and conditions of share-based payment arrangement [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTabletableDisclosure of terms and conditions of share-based payment arrangement [table]Schedule disclosing information related to terms and conditions of share-based payment arrangements.disclosure: IFRS 2 45
ifrs-fullDisclosureOfTradeAndOtherPayablesExplanatorytext blockDisclosure of trade and other payables [text block]The disclosure of trade and other payables. [Refer: Trade and other payables]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTradeAndOtherReceivablesExplanatorytext blockDisclosure of trade and other receivables [text block]The disclosure of trade and other receivables. [Refer: Trade and other receivables]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTradingIncomeExpenseExplanatorytext blockDisclosure of trading income (expense) [text block]The disclosure of trading income (expense). [Refer: Trading income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstractDisclosure of transaction price allocated to remaining performance obligations [abstract]
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatorytext blockDisclosure of transaction price allocated to remaining performance obligations [text block]The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.disclosure: IFRS 15 120 b i - Effective 2018.01.01
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItemsDisclosure of transaction price allocated to remaining performance obligations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTabletableDisclosure of transaction price allocated to remaining performance obligations [table]Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.disclosure: IFRS 15 120 b i - Effective 2018.01.01
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesAbstractDisclosure of transactions between related parties [abstract]
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesExplanatorytext blockDisclosure of transactions between related parties [text block]The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]disclosure: IAS 24 18
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesLineItemsDisclosure of transactions between related parties [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesTabletableDisclosure of transactions between related parties [table]Schedule disclosing information related to transactions between related parties.disclosure: IAS 24 19
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstractDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatorytext blockDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItemsDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTabletableDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.disclosure: IFRS 3 B64 l
ifrs-fullDisclosureOfTransfersOfFinancialAssetsExplanatorytext blockDisclosure of transfers of financial assets [text block]The disclosure of transfers of financial assets. [Refer: Financial assets]disclosure: IFRS 7 Transfers of financial assets
ifrs-fullDisclosureOfTreasurySharesExplanatorytext blockDisclosure of treasury shares [text block]The disclosure of treasury shares. [Refer: Treasury shares]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTypesOfInsuranceContractsAbstractDisclosure of types of insurance contracts [abstract]
ifrs-fullDisclosureOfTypesOfInsuranceContractsExplanatorytext blockDisclosure of types of insurance contracts [text block]The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfTypesOfInsuranceContractsLineItemsDisclosure of types of insurance contracts [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTypesOfInsuranceContractsTabletableDisclosure of types of insurance contracts [table]Schedule disclosing information related to types of insurance contracts.common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesAbstractDisclosure of unconsolidated structured entities [abstract]
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesExplanatorytext blockDisclosure of unconsolidated structured entities [text block]The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 B4 e
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesLineItemsDisclosure of unconsolidated structured entities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesTabletableDisclosure of unconsolidated structured entities [table]Schedule disclosing information related to unconsolidated structured entities.disclosure: IFRS 12 B4 e
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyAbstractDisclosure of voluntary change in accounting policy [abstract]
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyLineItemsDisclosure of voluntary change in accounting policy [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyTabletableDisclosure of voluntary change in accounting policy [table]Schedule disclosing information related to a voluntary change in accounting policy.disclosure: IAS 8 29
ifrs-fullDisclosuresAboutOverlayApproachAbstractDisclosures about overlay approach [abstract]
ifrs-fullDisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactionstextDisclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactionsThe 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.disclosure: IAS 24 23
ifrs-fullDisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatementstextExplanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issueThe 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.disclosure: IFRS 7 18 c
ifrs-fullDiscontinuedOperationsMembermemberDiscontinued operations [member]This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]disclosure: IFRS 5 Presentation and disclosure
ifrs-fullDiscountedCashFlowMembermemberDiscounted cash flow [member]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]]example: IFRS 13 B11 a, example: IFRS 13 IE63
ifrs-fullDiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLeaseX instant debitDiscounted unguaranteed residual value of assets subject to finance leaseThe 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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullDiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposalX.XX instantDiscount rate used in current measurement of fair value less costs of disposalThe discount rate used in the current measurement of fair value less costs of disposal.disclosure: IAS 36 130 f iii
ifrs-fullDiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposalX.XX instantDiscount rate used in previous measurement of fair value less costs of disposalThe discount rate used in the previous measurement of fair value less costs of disposal.disclosure: IAS 36 130 f iii
ifrs-fullDiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantDiscount rate used to reflect time value of money, regulatory deferral account balancesThe discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 33 b
ifrs-fullDiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatementstextDiscussion of impact that initial application of new IFRS is expected to have on financial statementsThe discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.example: IAS 8 31 e i
ifrs-fullDisposalGroupsClassifiedAsHeldForSaleMembermemberDisposal groups classified as held for sale [member]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.disclosure: IFRS 5 Presentation and disclosure, common practice: IFRS 5 38
ifrs-fullDisposalOfMajorSubsidiaryMembermemberDisposal of major subsidiary [member]This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]example: IAS 10 22 a
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwillX duration creditDisposals and retirements, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstractDisposals and retirements, intangible assets and goodwill [abstract]
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillX duration creditDisposals and retirements, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstractDisposals and retirements, intangible assets other than goodwill [abstract]
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentX duration creditDisposals and retirements, property, plant and equipmentThe decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentAbstractDisposals and retirements, property, plant and equipment [abstract]
ifrs-fullDisposalsBiologicalAssetsX duration creditDisposals, biological assetsThe decrease in biological assets resulting from disposals. [Refer: Biological assets]disclosure: IAS 41 50 c
ifrs-fullDisposalsIntangibleAssetsAndGoodwillX duration creditDisposals, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e ii
ifrs-fullDisposalsIntangibleAssetsOtherThanGoodwillX duration creditDisposals, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118 e ii
ifrs-fullDisposalsInvestmentPropertyX duration creditDisposals, investment propertyThe decrease in investment property resulting from disposals. [Refer: Investment property]disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii
ifrs-fullDisposalsPropertyPlantAndEquipmentX duration creditDisposals, property, plant and equipmentThe decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]disclosure: IAS 16 73 e ii
ifrs-fullDistributionAndAdministrativeExpenseX duration debitDistribution and administrative expenseThe amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]common practice: IAS 1 85
ifrs-fullDistributionCostsX duration debitDistribution costsThe amount of costs relating to the distribution of goods and services.example: IAS 1 103, disclosure: IAS 1 99
ifrs-fullDividendPayablesX instant creditDividend payablesThe amount of dividends that the company has declared but not yet paid.common practice: IAS 1 55
ifrs-fullDividendsClassifiedAsExpenseX duration debitDividends classified as expenseThe amount of dividends classified as an expense.example: IAS 32 40
ifrs-fullDividendsPaidX duration debitDividends recognised as distributions to ownersThe amount of dividends recognised as distributions to owners.disclosure: IAS 1 107
ifrs-fullDividendsPaidClassifiedAsFinancingActivitiesX duration creditDividends paid, classified as financing activitiesThe cash outflow for dividends paid by the entity, classified as financing activities.disclosure: IAS 7 31
ifrs-fullDividendsPaidClassifiedAsOperatingActivitiesX duration creditDividends paid, classified as operating activitiesThe cash outflow for dividends paid by the entity, classified as operating activities.disclosure: IAS 7 31
ifrs-fullDividendsPaidOrdinarySharesX duration debitDividends paid, ordinary sharesThe amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]disclosure: IAS 34 16A f
ifrs-fullDividendsPaidOrdinarySharesPerShareX.XX durationDividends paid, ordinary shares per shareThe amount of dividends paid per ordinary share.disclosure: IAS 34 16A f
ifrs-fullDividendsPaidOtherSharesX duration debitDividends paid, other sharesThe amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]disclosure: IAS 34 16A f
ifrs-fullDividendsPaidOtherSharesPerShareX.XX durationDividends paid, other shares per shareThe amount of dividends paid per other share.disclosure: IAS 34 16A f
ifrs-fullDividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivitiesX duration creditDividends paid to equity holders of parent, classified as financing activitiesThe cash outflow for dividends paid to equity holders of the parent, classified as financing activities.common practice: IAS 7 17
ifrs-fullDividendsPaidToNoncontrollingInterestsX duration creditDividends paid to non-controlling interestsThe amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]disclosure: IFRS 12 B10 a
ifrs-fullDividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivitiesX duration creditDividends paid to non-controlling interests, classified as financing activitiesThe cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]common practice: IAS 7 17
ifrs-fullDividendsPayableX instant creditDividends payable, non-cash assets distributionsThe amount of dividends payable by means of the distribution of non-cash assets to owners.disclosure: IFRIC 17 16 a
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersX durationDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersThe 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.disclosure: IAS 1 137 a, disclosure: IAS 10 13
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShareX.XX durationDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareThe amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.disclosure: IAS 1 137 a
ifrs-fullDividendsReceivedX duration debitDividends receivedThe amount of dividends received.disclosure: IFRS 12 B12 a
ifrs-fullDividendsReceivedClassifiedAsInvestingActivitiesX duration debitDividends received, classified as investing activitiesThe cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]disclosure: IAS 7 31
ifrs-fullDividendsReceivedClassifiedAsOperatingActivitiesX duration debitDividends received, classified as operating activitiesThe cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]disclosure: IAS 7 31
ifrs-fullDividendsReceivedFromAssociatesClassifiedAsInvestingActivitiesX duration debitDividends received from associates, classified as investing activitiesThe cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]common practice: IAS 7 16
ifrs-fullDividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivitiesX duration debitDividends received from investments accounted for using equity method, classified as investing activitiesThe 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]common practice: IAS 7 16
ifrs-fullDividendsReceivedFromJointVenturesClassifiedAsInvestingActivitiesX duration debitDividends received from joint ventures, classified as investing activitiesThe cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]common practice: IAS 7 16
ifrs-fullDividendsRecognisedAsDistributionsToNoncontrollingInterestsX duration debitDividends recognised as distributions to non-controlling interestsThe amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentX duration debitDividends recognised as distributions to owners of parentThe amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYearX duration debitDividends recognised as distributions to owners of parent, relating to current yearThe amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYearsX duration debitDividends recognised as distributions to owners of parent, relating to prior yearsThe amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersPerShareX.XX durationDividends recognised as distributions to owners per shareThe amount, per share, of dividends recognised as distributions to owners.disclosure: IAS 1 107
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriodX duration creditDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during periodThe 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]]disclosure: IFRS 7 11A d - Effective 2018.01.01
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriodX duration creditDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting periodThe 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]]disclosure: IFRS 7 11A d - Effective 2018.01.01
ifrs-fullDomesticDefinedBenefitPlansMembermemberDomestic defined benefit plans [member]This member stands for domestic defined benefit plans. [Refer: Defined benefit plans [member]]example: IAS 19 138 a
ifrs-fullDomicileOfEntitytextDomicile of entityThe country of domicile of the entity. [Refer: Country of domicile [member]]disclosure: IAS 1 138 a
ifrs-fullDonationsAndSubsidiesExpenseX duration debitDonations and subsidies expenseThe amount of expense arising from donations and subsidies.common practice: IAS 1 112 c
ifrs-fullEarningsPerShareAbstractEarnings per share [abstract]
ifrs-fullEarningsPerShareExplanatorytext blockEarnings per share [text block]The disclosure of earnings per share.disclosure: IAS 33 66
ifrs-fullEarningsPerShareLineItemsEarnings per share [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullEarningsPerShareTabletableEarnings per share [table]Schedule disclosing information related to earnings per share.disclosure: IAS 33 66
ifrs-fullEffectiveDateOfRevaluationRightofuseAssetstextEffective date of revaluation, right-of-use assetsThe effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullEffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwilltextEffective dates of revaluation, intangible assets other than goodwillThe effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 124 a i
ifrs-fullEffectiveDatesOfRevaluationPropertyPlantAndEquipmenttextEffective dates of revaluation, property, plant and equipmentThe effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]disclosure: IAS 16 77 a
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9X.XX instantEffective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N a - Effective 2018.01.01
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9X.XX instantEffective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N a - Effective 2018.01.01
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX.XX instantEffective interest rate of financial assets reclassified out of available-for-sale financial assetsThe effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX.XX instantEffective interest rate of financial assets reclassified out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEffectOfAssetCeilingMembermemberEffect of asset ceiling [member]This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]disclosure: IAS 19 140 a iii
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsX duration debitEffect of exchange rate changes on cash and cash equivalentsThe effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]disclosure: IAS 7 25, disclosure: IAS 7 28
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstractEffect of exchange rate changes on cash and cash equivalents [abstract]
ifrs-fullEffectOfOverlayApproachReclassificationAxisaxisEffect of overlay approach reclassification [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullEffectOfOverlayApproachReclassificationMembermemberEffect of overlay approach reclassification [member]This member stands for the effect of the overlay approach reclassification.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullEffectOfTransitionToIFRSsMembermemberEffect of transition to IFRSs [member]This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]disclosure: IFRS 1 24
ifrs-fullElectricityDistributionMembermemberElectricity distribution [member]This member stands for an entity’s activity related to distribution of electricity.example: IFRS 14 IE2, example: IFRS 14 33
ifrs-fullEliminationOfIntersegmentAmountsMembermemberElimination of intersegment amounts [member]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.example: IFRS 8 IG4, example: IFRS 8 28
ifrs-fullEmployeeBenefitsExpenseX duration debitEmployee benefits expenseThe expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104
ifrs-fullEmployeeContributionsX duration creditEmployee contributionsThe amount of employee contributions to retirement benefit plans.disclosure: IAS 26 35 b ii
ifrs-fullEmployerContributionsX duration creditEmployer contributionsThe amount of employer contributions to retirement benefit plans.disclosure: IAS 26 35 b i
ifrs-fullEnergyExpenseX duration debitEnergy expenseThe amount of expense arising from the consumption of energy.common practice: IAS 1 112 c
ifrs-fullEnergyTransmissionChargesX duration debitEnergy transmission chargesThe amount of charges related to transmission of energy.common practice: IAS 1 112 c
ifrs-fullEnteringIntoSignificantCommitmentsOrContingentLiabilitiesMembermemberEntering into significant commitments or contingent liabilities [member]This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]example: IAS 10 22 i
ifrs-fullEntitysOwnEquityInstrumentsMembermemberEntity's own equity instruments [member]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.disclosure: IFRS 13 93
ifrs-fullEntitysTotalForAssociatesMembermemberEntity's total for associates [member]This member stands for the standard value for the 'Associates' axis if no other member is used.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullEntitysTotalForBusinessCombinationsMembermemberEntity's total for business combinations [member]This member stands for the standard value for the 'Business combinations' axis if no other member is used.disclosure: IFRS 3 B64, disclosure: IFRS 3 B67
ifrs-fullEntitysTotalForCashgeneratingUnitsMembermemberEntity's total for cash-generating units [member]This member stands for the standard value for the 'Cash-generating units' axis if no other member is used.disclosure: IAS 36 134, disclosure: IAS 36 135
ifrs-fullEntitysTotalForConsolidatedStructuredEntitiesMembermemberEntity's total for consolidated structured entities [member]This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullEntitysTotalForExternalCreditGradesMembermemberEntity's total for external credit grades [member]This member stands for the standard value for the 'External credit grades' axis if no other member is used.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullEntitysTotalForImpairmentOfFinancialAssetsMembermemberEntity's total for impairment of financial assets [member]This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullEntitysTotalForIndividualAssetsOrCashgeneratingUnitsMembermemberEntity's total for individual assets or cash-generating units [member]This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used.disclosure: IAS 36 130
ifrs-fullEntitysTotalForInternalCreditGradesMembermemberEntity's total for internal credit grades [member]This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullEntitysTotalForJointOperationsMembermemberEntity's total for joint operations [member]This member stands for the standard value for the 'Joint operations' axis if no other member is used.disclosure: IFRS 12 B4 c
ifrs-fullEntitysTotalForJointVenturesMembermemberEntity's total for joint ventures [member]This member stands for the standard value for the 'Joint ventures' axis if no other member is used.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullEntitysTotalForProbabilityOfDefaultMembermemberEntity's total for probability of default [member]This member stands for the standard value for the 'Probability of default' axis if no other member is used.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullEntitysTotalForRelatedPartiesMembermemberEntity's total for related parties [member]This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.disclosure: IAS 24 19
ifrs-fullEntitysTotalForSegmentConsolidationItemsMembermemberEntity's total for segment consolidation items [member]This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.disclosure: IFRS 8 28
ifrs-fullEntitysTotalForSubsidiariesMembermemberEntity's total for subsidiaries [member]This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullEntitysTotalForUnconsolidatedStructuredEntitiesMembermemberEntity's total for unconsolidated structured entities [member]This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.disclosure: IFRS 12 B4 e
ifrs-fullEntitysTotalForUnconsolidatedSubsidiariesMembermemberEntity's total for unconsolidated subsidiaries [member]This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.disclosure: IFRS 12 19B
ifrs-fullEquityX instant creditEquityThe amount of residual interest in the assets of the entity after deducting all its liabilities.disclosure: IAS 1 55, disclosure: IAS 1 78 e, disclosure: IFRS 1 24 a, disclosure: IFRS 1 32 a i, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e
ifrs-fullEquityAbstractEquity [abstract]
ifrs-fullEquityAndLiabilitiesX instant creditEquity and liabilitiesThe amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]disclosure: IAS 1 55
ifrs-fullEquityAndLiabilitiesAbstractEquity and liabilities [abstract]
ifrs-fullEquityAttributableToOwnersOfParentX instant creditEquity attributable to owners of parentThe amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.disclosure: IAS 1 54 r
ifrs-fullEquityAttributableToOwnersOfParentMembermemberEquity attributable to owners of parent [member]This member stands for equity attributable to the owners of the parent.disclosure: IAS 1 106
ifrs-fullEquityInstrumentsAmountContributedToFairValueOfPlanAssetsX instant debitEquity instruments, amount contributed to fair value of plan assetsThe amount that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 b
ifrs-fullEquityInstrumentsHeldX instant debitEquity instruments heldThe 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.common practice: IAS 1 55
ifrs-fullEquityInterestsOfAcquirerX instant creditEquity interests of acquirerThe fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f iv
ifrs-fullEquityInvestmentsMembermemberEquity investments [member]This member stands for investments in equity instruments.example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-fullEquityLiabilitiesAndRegulatoryDeferralAccountCreditBalancesX instant creditEquity, liabilities and regulatory deferral account credit balancesThe amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]disclosure: IFRS 14 21
ifrs-fullEquityMembermemberEquity [member]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.disclosure: IAS 1 106
ifrs-fullEquityPriceRiskMembermemberEquity price risk [member]This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullEquityReclassifiedIntoFinancialLiabilitiesX durationEquity reclassified into financial liabilitiesThe amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]disclosure: IAS 1 80A
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX duration debitEstimated cash flows of financial assets reclassified out of available-for-sale financial assetsThe estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration debitEstimated cash flows of financial assets reclassified out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationX instantEstimated financial effect, contingent liabilities in business combinationThe amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]disclosure: IFRS 3 B64 j i
ifrs-fullEstimatedFinancialEffectOfContingentAssetsX instantEstimated financial effect of contingent assetsThe 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.disclosure: IAS 37 89
ifrs-fullEstimatedFinancialEffectOfContingentLiabilitiesX instantEstimated financial effect of contingent liabilitiesThe amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 a
ifrs-fullEstimateOfContributionsExpectedToBePaidToPlanX duration creditEstimate of contributions expected to be paid to plan for next annual reporting periodThe estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]disclosure: IAS 19 147 b, disclosure: IAS 19 148 d iii
ifrs-fullEventsOfReclassificationOfFinancialAssetsAxisaxisEvents of reclassification of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullEventsOfReclassificationOfFinancialAssetsMembermemberEvents of reclassification of financial assets [member]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]disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullExchangeDifferencesOnTranslationAbstractExchange differences on translation [abstract]
ifrs-fullExciseTaxPayablesX instant creditExcise tax payablesThe amount of payables related to excise tax.common practice: IAS 1 78
ifrs-fullExercisePriceOfOutstandingShareOptionsX instantExercise price of outstanding share optionsThe exercise price of outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullExercisePriceShareOptionsGrantedX durationExercise price, share options grantedThe exercise price of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstrumentsX duration creditExpected cash outflow on redemption or repurchase of puttable financial instrumentsThe expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]disclosure: IAS 1 136A c
ifrs-fullExpectedCreditLossesCollectivelyAssessedMembermemberExpected credit losses collectively assessed [member]This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullExpectedCreditLossesIndividuallyAssessedMembermemberExpected credit losses individually assessed [member]This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullExpectedCreditLossRateX.XX instantExpected credit loss rateThe 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.example: IFRS 7 IG20D - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullExpectedDividendAsPercentageShareOptionsGrantedX.XX durationExpected dividend as percentage, share options grantedThe percentage of an expected dividend used to calculate the fair value of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullExpectedDividendShareOptionsGrantedX durationExpected dividend, share options grantedThe amount of an expected dividend used to calculate the fair value of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullExpectedFutureMinimumSubleasePaymentsReceivableUnderNoncancellableSubleasesClassifiedAsOperatingLeaseX instant debitExpected future minimum sublease payments receivable under non-cancellable subleases, classified as operating leaseThe amount of future minimum sublease payments expected to be received under non-cancellable subleases for operating leases. Minimum lease payments are payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 35 b - Expiry date 2019.01.01
ifrs-fullExpectedFutureMinimumSubleasePaymentsReceivableUnderNoncancellableSubleasesClassifiedFinanceLeaseX instant debitExpected future minimum sublease payments receivable under non-cancellable subleases, classified as finance leaseThe amount of future minimum sublease payments expected to be received under non-cancellable subleases for finance leases. Minimum lease payments are payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 31 d - Expiry date 2019.01.01
ifrs-fullExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant debitExpected reimbursement, contingent liabilities in business combinationThe amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullExpectedReimbursementOtherProvisionsX instant debitExpected reimbursement, other provisionsThe amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]disclosure: IAS 37 85 c
ifrs-fullExpenseArisingFromExplorationForAndEvaluationOfMineralResourcesX duration debitExpense arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullExpenseArisingFromInsuranceContractsX duration debitExpense arising from insurance contractsThe amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullExpenseByNatureX duration debitExpenses, by natureThe 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.disclosure: IAS 1 99
ifrs-fullExpenseByNatureAbstractExpenses by nature [abstract]
ifrs-fullExpenseDueToUnwindingOfDiscountOnProvisionsX duration debitExpense due to unwinding of discount on provisionsThe amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions]common practice: IAS 1 112 c
ifrs-fullExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeldX duration debitExpense for policyholder claims and benefits, without reduction for reinsurance heldThe amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.example: IAS 1 85, example: IFRS 4 IG24 c, example: IFRS 4 37 b
ifrs-fullExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration debitExpense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assetsThe 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 in which goods or services received did not qualify for recognition as assets]common practice: IAS 1 112 c
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsX duration debitExpense from continuing involvement in derecognised financial assetsThe 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]]disclosure: IFRS 7 42G b
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant debitExpense from continuing involvement in derecognised financial assets cumulatively recognisedThe 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]]disclosure: IFRS 7 42G b
ifrs-fullExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration debitExpense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assetsThe 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 in which goods or services received did not qualify for recognition as assets]disclosure: IFRS 2 51 a
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration debitExpense from share-based payment transactions in which goods or services received did not qualify for recognition as assetsThe amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.disclosure: IFRS 2 51 a
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstractExpense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]
ifrs-fullExpenseFromSharebasedPaymentTransactionsWithEmployeesX duration debitExpense from share-based payment transactions with employeesThe amount of expense from share-based payment transactions with employees.common practice: IAS 1 112 c
ifrs-fullExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditExpense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 d, example: IFRS 4 37 e
ifrs-fullExpenseIncomeOnDiscontinuedOperationsX duration debitExpense (income) on discontinued operationsThe amount of income or expense relating to discontinued operations. [Refer: Discontinued operations [member]]disclosure: IAS 1 98 e
ifrs-fullExpenseOfRestructuringActivitiesX duration debitExpense of restructuring activitiesThe 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.disclosure: IAS 1 98 b
ifrs-fullExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionX duration debitExpense recognised during period for bad and doubtful debts for related party transactionThe amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]disclosure: IAS 24 18 d
ifrs-fullExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsedX duration debitExpense relating to leases of low-value assets for which recognition exemption has been usedThe 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.disclosure: IFRS 16 53 d - Effective 2019.01.01
ifrs-fullExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX duration debitExpense relating to short-term leases for which recognition exemption has been usedThe 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.disclosure: IFRS 16 53 c - Effective 2019.01.01
ifrs-fullExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilitiesX duration debitExpense relating to variable lease payments not included in measurement of lease liabilitiesThe 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]disclosure: IFRS 16 53 e - Effective 2019.01.01
ifrs-fullExpensesArisingFromReinsuranceHeldX duration debitExpenses arising from reinsurance heldThe amount of expenses relating to reinsurance contracts held.example: IAS 1 85, example: IFRS 4 IG24 d, example: IFRS 4 37 b
ifrs-fullExpensesDiscontinuedOperationsX duration debitExpenses, discontinued operationsThe amount of expenses of discontinued operations. [Refer: Discontinued operations [member]]disclosure: IFRS 5 33 b i
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration debitExpenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration debitExpenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullExplanationHowServiceConcessionArrangementHasBeenClassifiedtextExplanation of how service concession arrangement has been classifiedThe explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 e
ifrs-fullExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatementstext blockDescription of accounting policies and methods of computation followed in interim financial statements [text block]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.disclosure: IAS 34 16A a
ifrs-fullExplanationOfAccountingTreatmentAppliedToAnyFeeReceivedtextExplanation of accounting treatment applied to any fee receivedThe explanation of the accounting treatment applied to fees received for arrangements involving the legal form of a lease.disclosure: SIC 27 10 b - Expiry date 2019.01.01
ifrs-fullExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerSharetextExplanation of adjustments between denominators used to calculate basic and diluted earnings per shareThe reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.disclosure: IAS 33 70 b
ifrs-fullExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerSharetextExplanation of adjustments of numerator to calculate basic earnings per shareThe explanation of the adjustments made to the numerator in the calculation of the basic earnings per share.disclosure: IAS 33 70 a
ifrs-fullExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerSharetextExplanation of adjustments of numerator to calculate diluted earnings per shareThe explanation of the adjustments made to the numerator in the calculation of diluted earnings per share.disclosure: IAS 33 70 a
ifrs-fullExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentationtextExplanation of adjustments that would be necessary to achieve fair presentationThe 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.disclosure: IAS 1 23 b
ifrs-fullExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchasetextDescription of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognisedThe 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]disclosure: IFRS 3 B64 n i
ifrs-fullExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproachtextExplanation of amount reclassified between profit or loss and other comprehensive income applying overlay approachThe explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.disclosure: IFRS 4 39L d - Effective on first application of IFRS 9
ifrs-fullExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsiderationtextExplanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent considerationThe explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 b ii
ifrs-fullExplanationOfAnyChangesInRecognisedAmountsOfContingentConsiderationtextExplanation of any changes in recognised amounts of contingent considerationThe explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 b i
ifrs-fullExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValuetextExplanation of assets acquired by way of government grant and initially recognised at fair valueThe 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]disclosure: IAS 38 122 c iii
ifrs-fullExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustmentstextExplanation of sources of estimation uncertainty with significant risk of causing material adjustmentThe explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.disclosure: IAS 1 125, disclosure: IFRIC 14 10
ifrs-fullExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilitiestextExplanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contractsThe explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.disclosure: IFRS 4 37 c
ifrs-fullExplanationOfBasisOfPreparationOfUnadjustedComparativeInformationtextExplanation of basis of preparation of unadjusted comparative informationThe explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.disclosure: IFRS 10 C6B, disclosure: IFRS 11 C12B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I
ifrs-fullExplanationOfBodyOfAuthorisationtextExplanation of body of authorisationThe explanation of who authorised the financial statements for issue.disclosure: IAS 10 17
ifrs-fullExplanationOfChangeInBusinessModelForManagingFinancialAssetstextExplanation of change in business model for managing financial assetsThe explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B b - Effective 2018.01.01
ifrs-fullExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriodtextExplanation of change in name of reporting entity or other means of identification from end of preceding reporting periodThe 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.disclosure: IAS 1 51 a
ifrs-fullExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriodtextExplanation of changes in applicable tax rates to previous accounting periodThe explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.disclosure: IAS 12 81 d
ifrs-fullExplanationOfChangesInDescriptionOfRetirementBenefitPlantextExplanation of changes in description of retirement benefit planThe explanation of the changes in the description of the retirement benefit plan during the period covered by the report.disclosure: IAS 26 36 g
ifrs-fullExplanationOfCircumstancesUnderWhichOperatingLeasesClassifiedAsInvestmentPropertytextExplanation of circumstances under which operating leases classified as investment propertyThe explanation, if the entity applies the fair value model, of whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property. [Refer: Fair value model [member]; Investment property]disclosure: IAS 40 75 b - Expiry date 2019.01.01
ifrs-fullExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancementstextExplanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancementsThe explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]disclosure: IAS 40 75 h
ifrs-fullExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatorytext blockExplanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.disclosure: IFRS 7 35F - Effective 2018.01.01
ifrs-fullExplanationOfDepartureFromIFRStextExplanation of departure from IFRSThe 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]]disclosure: IAS 1 20 b, disclosure: IAS 1 20 c
ifrs-fullExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4textExplanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.disclosure: IFRS 4 39L c - Effective on first application of IFRS 9
ifrs-fullExplanationOfDetailsOfAnyInvestmentInEmployertextExplanation of details of any investment in employerThe explanation of the details of any investment in the employer that a retirement benefit plan has.disclosure: IAS 26 35 a iv
ifrs-fullExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransactiontextExplanation of details of guarantees given or received of outstanding balances for related party transactionThe explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]disclosure: IAS 24 18 b ii
ifrs-fullExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecuritytextExplanation 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 securityThe 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.disclosure: IAS 26 35 a iii
ifrs-fullExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatorytext blockExplanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]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.disclosure: IFRS 16 C12 b - Effective 2019.01.01
ifrs-fullExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceivedtextExplanation of direct measurement of fair value of goods or services receivedThe 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).disclosure: IFRS 2 48
ifrs-fullExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextExplanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 d i - Effective 2019.01.01
ifrs-fullExplanationOfDisposalOfInvestmentPropertyCarriedAtCostWithinFairValueModeltextExplanation of disposal of investment property carried at cost within fair value modelThe 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 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 d i - Expiry date 2019.01.01
ifrs-fullExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurabletextExplanation of effect of change for biological asset for which fair value becomes reliably measurableThe 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]disclosure: IAS 41 56 c
ifrs-fullExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilitiestextExplanation of effect of changes in assumptions to measure insurance assets and insurance liabilitiesThe explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.disclosure: IFRS 4 37 d
ifrs-fullExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriodtextExplanation of effect of changes in composition of entity during interim periodThe explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]disclosure: IAS 34 16A i
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriodtextExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current periodThe 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]]disclosure: IFRS 5 42
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriodtextExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior periodThe 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]disclosure: IFRS 5 42
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnFinancialPositionstext blockExplanation of effect of share-based payments on entity's financial position [text block]The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.disclosure: IFRS 2 50
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnProfitOrLosstext blockExplanation of effect of share-based payments on entity's profit or loss [text block]The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).disclosure: IFRS 2 50
ifrs-fullExplanationOfEffectOfTransitionOnReportedCashFlowstextExplanation of effect of transition on reported cash flowsThe 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]]disclosure: IFRS 1 25, disclosure: IFRS 1 23
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPerformancetextExplanation of effect of transition on reported financial performanceThe explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]disclosure: IFRS 1 23
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPositiontextExplanation of effect of transition on reported financial positionThe explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]disclosure: IFRS 1 23
ifrs-fullExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatorytext blockExplanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]disclosure: IFRS 15 117 - Effective 2018.01.01
ifrs-fullExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationtextExplanation of estimated financial effect, contingent liabilities in business combinationThe explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j i
ifrs-fullExplanationOfEstimatedFinancialEffectOfContingentAssetstextExplanation of estimated financial effect of contingent assetsThe 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.disclosure: IAS 37 89
ifrs-fullExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasistextExplanation of fact and basis for preparation of financial statements when not going concern basisThe 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.disclosure: IAS 1 25
ifrs-fullExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControltextExplanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining controlThe explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 16
ifrs-fullExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLosstextExplanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A c - Expiry date 2018.01.01
ifrs-fullExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTimingtextExplanation of facts and circumstances of sale or reclassification and expected disposal, manner and timingThe 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.disclosure: IFRS 5 41 b
ifrs-fullExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificanttextExplanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significantThe explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]disclosure: IAS 36 135
ifrs-fullExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificanttextExplanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significantThe explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]disclosure: IAS 36 135
ifrs-fullExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssuetextExplanation of fact that entity's owners or others have power to amend financial statements after issueThe explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.disclosure: IAS 10 17
ifrs-fullExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognisedtextExplanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognisedThe explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 e
ifrs-fullExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextExplanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currencyThe 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.disclosure: IAS 29 39 a
ifrs-fullExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresentedtextExplanation of fact that financial statements for previous periods not presentedThe explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.disclosure: IFRS 1 28
ifrs-fullExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimitedtextExplanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimitedThe explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.disclosure: IFRS 3 B64 g iii
ifrs-fullExplanationOfFactThatSharesHaveNoParValuetextExplanation of fact that shares have no par valueThe explanation of the fact that shares have no par value. [Refer: Par value per share]disclosure: IAS 1 79 a iii
ifrs-fullExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinationstextExplanation of financial effect of adjustments related to business combinationsThe explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]disclosure: IFRS 3 61
ifrs-fullExplanationOfFinancialEffectOfContingentLiabilitiestextExplanation of estimated financial effect of contingent liabilitiesThe explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 a
ifrs-fullExplanationOfFinancialEffectOfDepartureFromIFRStextExplanation of financial effect of departure from IFRSThe 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.disclosure: IAS 1 20 d
ifrs-fullExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriodtext blockExplanation of financial effect of non-adjusting event after reporting period [text block]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.disclosure: IAS 10 21 b
ifrs-fullExplanationOfFirsttimeAdoptionOfIFRS9text blockExplanation of initial application of IFRS 9 [text block]The disclosure of qualitative information to enable users of financial statements to understand: (a) how the entity applied the classification requirements in IFRS 9 to those financial assets whose classification has changed as a result of applying IFRS 9; and (b) 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.disclosure: IFRS 7 42J - Effective 2018.01.01
ifrs-fullExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationtextExplanation 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 statementsThe explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 e
ifrs-fullExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLosttextDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lostThe description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19 b
ifrs-fullExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationshiptextExplanation of hedge ineffectiveness resulting from sources that emerged in hedging relationshipThe explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 23E - Effective 2018.01.01
ifrs-fullExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExiststextExplanation 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 existsThe 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.disclosure: IFRS 1 31C
ifrs-fullExplanationOfHowRateRegulatorIsRelatedtextExplanation of how rate regulator is relatedThe explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]disclosure: IFRS 14 30 b
ifrs-fullExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowancetextExplanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowanceThe explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPaymenttextExplanation of how timing of satisfaction of performance obligations relates to typical timing of paymentThe explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]disclosure: IFRS 15 117 - Effective 2018.01.01
ifrs-fullExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegmenttext blockExplanation of impairment loss recognised or reversed [text block]The disclosure of an impairment loss recognised or reversed. [Refer: Impairment loss; Reversal of impairment loss]disclosure: IAS 36 130 d ii
ifrs-fullExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipmenttextExplanation of involvement of independent valuer in revaluation, property, plant and equipmentThe explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]disclosure: IAS 16 77 b
ifrs-fullExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatorytext blockExplanation of initial application of impairment requirements for financial instruments [text block]The explanation of the initial application of the impairment requirements for financial instruments.disclosure: IFRS 7 42P - Effective 2018.01.01
ifrs-fullExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatorytext blockExplanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.disclosure: IFRS 7 35G - Effective 2018.01.01
ifrs-fullExplanationOfInterestRevenueReportedNetOfInterestExpensetextExplanation of interest income reported net of interest expenseThe explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense]disclosure: IFRS 8 23
ifrs-fullExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalentstextExplanation of investing and financing transactions not requiring use of cash or cash equivalentsThe explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.disclosure: IAS 7 43
ifrs-fullExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssetstextExplanation of involvement of independent valuer in revaluation, right-of-use assetsThe explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecuritiestextExplanation of issues, repurchases and repayments of debt and equity securitiesThe explanation of the issues, repurchases and repayments of debt and equity securities.disclosure: IAS 34 16A e
ifrs-fullExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLossestextExplanation of main classes of assets affected by impairment losses or reversals of impairment lossesThe explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]disclosure: IAS 36 131 a
ifrs-fullExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLossestextExplanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment lossesThe explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]disclosure: IAS 36 131 b, disclosure: IAS 36 130 a
ifrs-fullExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmountstextExplanation of management judgements in applying entity's accounting policies with significant effect on recognised amountsThe 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.disclosure: IAS 1 122
ifrs-fullExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflectedtextExplanation of events after interim period that have not been reflectedThe explanation of events after the interim period that have not been reflected in the financial statements for the interim period.disclosure: IAS 34 16A h
ifrs-fullExplanationOfMeasurementBasesUsedInPreparingFinancialStatementstext blockExplanation of measurement bases used in preparing financial statements [text block]The explanation of the measurement basis (or bases) used in preparing the financial statements.disclosure: IAS 1 117 a
ifrs-fullExplanationOfModificationsModifiedSharebasedPaymentArrangementstextExplanation of modifications, modified share-based payment arrangementsThe explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 47 c i
ifrs-fullExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperationstextExplanation of nature and adjustments to amounts previously presented in discontinued operationsThe 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]]disclosure: IFRS 5 35
ifrs-fullExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYearstextExplanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial yearsThe 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.disclosure: IAS 34 16A d
ifrs-fullExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidencetextExplanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidenceThe 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.disclosure: IAS 34 16A c
ifrs-fullExplanationOfNatureAndAmountOfSignificantTransactionstextExplanation of nature and amount of significant transactionsThe 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.disclosure: IAS 24 26 b i
ifrs-fullExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipmenttextExplanation of nature and extent of obligations to acquire or build items of property, plant and equipmentThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]disclosure: SIC 29 6 c iii
ifrs-fullExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriodtextExplanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession periodThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c iv
ifrs-fullExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServicestextExplanation of nature and extent of obligations to provide or rights to expect provision of servicesThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c ii
ifrs-fullExplanationOfNatureAndExtentOfOtherRightsAndObligationstextExplanation of nature and extent of other rights and obligationsThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c vi
ifrs-fullExplanationOfNatureAndExtentOfRenewalAndTerminationOptionstextExplanation of nature and extent of renewal and termination optionsThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c v
ifrs-fullExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssetstextExplanation of nature and extent of rights to use specified assetsThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c i
ifrs-fullExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentationtextExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in FrameworkThe 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.disclosure: IAS 1 23 a
ifrs-fullExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessivetextExplanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reportedThe explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]disclosure: IFRS 8 32, disclosure: IFRS 8 33
ifrs-fullExplanationOfNotAppliedNewStandardsOrInterpretationstextExplanation of new standards or interpretations not appliedThe explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.disclosure: IAS 8 30 a
ifrs-fullExplanationOfPeriodOverWhichManagementHasProjectedCashFlowstextExplanation of period over which management has projected cash flowsThe explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d iii, disclosure: IAS 36 134 e iii
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiestextExplanation of possibility of reimbursement, contingent liabilitiesThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 c
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombinationtextExplanation of possibility of reimbursement, contingent liabilities in business combinationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j i
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentAssettextExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent assetThe 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.disclosure: IAS 37 92
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiabilitytextExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liabilityThe explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]disclosure: IAS 37 92
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingProvisiontextExplanation of general nature of dispute and of reason for non-disclosure of information regarding provisionThe 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]disclosure: IAS 37 92
ifrs-fullExplanationOfReasonsForChangesInLossAllowanceForFinancialInstrumentstextExplanation of reasons for changes in loss allowance for financial instrumentsThe 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.example: IFRS 7 B8D - Effective 2018.01.01
ifrs-fullExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15textExplanation of reasons for significant changes in financial statement line items due to application of IFRS 15The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.disclosure: IFRS 15 C8 b - Effective 2018.01.01
ifrs-fullExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSstextExplanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSsThe 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.disclosure: IFRS 1 23B
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrorstextExplanation of reason why it is impracticable to determine amounts for correction related to prior period errorsThe explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.disclosure: IAS 8 49 d
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicytextExplanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policyThe explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.disclosure: IAS 8 28 h, disclosure: IAS 8 29 e
ifrs-fullExplanationOfRelationshipsBetweenParentsAndEntitytextExplanation of relationships between parent and subsidiariesThe explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 24 13
ifrs-fullExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntitytextExplanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entityThe explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19G
ifrs-fullExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssetstextExplanation of restrictions on distribution of revaluation surplus for intangible assetsThe explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]disclosure: IAS 38 124 b
ifrs-fullExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentPropertytextExplanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyThe 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]disclosure: IAS 40 75 g
ifrs-fullExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blockExplanation of risk management strategy related to hedge accounting [text block]The explanation of the risk management strategy related to hedge accounting.disclosure: IFRS 7 22A - Effective 2018.01.01
ifrs-fullExplanationOfSeasonalityOrCyclicalityOfInterimOperationstextExplanation of seasonality or cyclicality of interim operationsThe explanatory comments about the seasonality or cyclicality of interim operations.disclosure: IAS 34 16A b
ifrs-fullExplanationOfShareOptionsInSharebasedPaymentArrangementtextDescription of share-based payment arrangementThe description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatorytext blockExplanation of significant changes in contract assets and contract liabilities [text block]The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]disclosure: IFRS 15 118 - Effective 2018.01.01
ifrs-fullExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatorytext blockExplanation of significant changes in net investment in finance lease [text block]The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]disclosure: IFRS 16 93 - Effective 2019.01.01
ifrs-fullExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivitytextExplanation of significant decrease in level of government grants for agricultural activityThe explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]disclosure: IAS 41 57 c
ifrs-fullExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlowstextExplanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flowsThe explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 b
ifrs-fullExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransactiontextExplanation of terms and conditions of outstanding balances for related party transactionThe explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18 b i
ifrs-fullExplanationOfTransactionsLinkedTogethertextExplanation of transactions linked togetherThe explanation of transactions that are linked together for arrangements involving the legal form of a lease.disclosure: SIC 27 10 a iii - Expiry date 2019.01.01
ifrs-fullExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l, disclosure: IFRS 3 B64 m, disclosure: IFRS 3 B64 l i
ifrs-fullExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncometextExplanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 11A e - Effective 2018.01.01
ifrs-fullExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistancetextExplanation of unfulfilled conditions and other contingencies attaching to government assistanceThe explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]disclosure: IAS 20 39 c
ifrs-fullExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessortextExplanation of unguaranteed residual values accruing to benefit of lessorThe explanation of unguaranteed residual values accruing to the benefit of the lessor. Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.disclosure: IAS 17 47 c - Expiry date 2019.01.01
ifrs-fullExplanationOfValueAssignedToKeyAssumptiontextExplanation of value assigned to key assumptionThe explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 f ii, disclosure: IAS 36 135 e ii
ifrs-fullExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenuetextExplanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenueThe explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue; Transaction price allocated to remaining performance obligations]disclosure: IFRS 15 120 b ii - Effective 2018.01.01
ifrs-fullExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextExplanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligationsThe 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]disclosure: IFRS 15 122 - Effective 2018.01.01
ifrs-fullExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssuetextExplanation 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 issueThe 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.disclosure: IFRS 7 19
ifrs-fullExplanationOfWhetherEntityAppliesExemptionInIAS2425textExplanation of whether entity applies exemption in IAS 24.25The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.disclosure: IAS 24 26
ifrs-fullExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledgedtextExplanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateralThe explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.disclosure: IFRS 7 15 b
ifrs-fullExplanationOfWhetherParticipantsContributeToRetirementBenefitPlantextExplanation of whether participants contribute to retirement benefit planThe explanation of whether participants contribute to retirement benefit plans.disclosure: IAS 26 36 d
ifrs-fullExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextExplanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligationsThe 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]disclosure: IFRS 15 122 - Effective 2018.01.01
ifrs-fullExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextExplanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 b - Effective 2019.01.01
ifrs-fullExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServicestextExplanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or servicesThe 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]disclosure: IFRS 15 124 b - Effective 2018.01.01
ifrs-fullExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdoptertextExplanation of cross-reference to interim financial statement disclosures for first-time adopterThe 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.disclosure: IFRS 1 33
ifrs-fullExplanationWhenGreatestTransferActivityTookPlacetextExplanation when greatest transfer activity took placeThe 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).disclosure: IFRS 7 42G c i
ifrs-fullExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncompletetextExplanation 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 issueThe explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]disclosure: IFRS 3 B66
ifrs-fullExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCosttextExplanation of why fair value becomes reliable for biological assets previously measured at costThe 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]disclosure: IAS 41 56 b
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCosttextExplanation of why fair value cannot be reliably measured for biological assets, at costThe 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]disclosure: IAS 41 54 b
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostWithinFairValueModeltextExplanation of why fair value cannot be reliably measured for investment property, at cost within fair value modelThe explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost within the fair value model. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 b - Expiry date 2019.01.01
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModeltextExplanation of why fair value cannot be reliably measured for investment property, cost modelThe explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]disclosure: IAS 40 79 e ii
ifrs-fullExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasistextExplanation of why entity not regarded as going concernThe explanation of the reason why the entity is not regarded as a going concern.disclosure: IAS 1 25
ifrs-fullExplorationAndEvaluationAssetsMembermemberExploration and evaluation assets [member]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.common practice: IAS 36 127
ifrs-fullExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX instant creditExposure to credit risk on loan commitments and financial guarantee contractsThe 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]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullExpropriationOfMajorAssetsByGovernmentMembermemberExpropriation of major assets by government [member]This member stands for expropriation of major assets by government. [Refer: Government [member]]example: IAS 10 22 c
ifrs-fullExternalCreditGradesAxisaxisExternal credit grades [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullExternalCreditGradesMembermemberExternal credit grades [member]This member stands for credit grades that have been provided by external rating agencies.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFactoringOfReceivablesMembermemberFactoring of receivables [member]This member stands for transactions in which an entity transfers its receivables to another party (the factor).example: IFRS 7 B33
ifrs-fullFactorsUsedToIdentifyEntitysReportableSegmentstextDescription of factors used to identify entity's reportable segmentsThe description of the factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]disclosure: IFRS 8 22 a
ifrs-fullFairValueAsDeemedCostAxisaxisFair value as deemed cost [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 1 30
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedX duration creditFair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassifiedThe fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]disclosure: IFRS 7 12D b - Effective 2018.01.01
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X duration creditFair 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 9The 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]disclosure: IFRS 7 42M b - Effective 2018.01.01
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration creditFair 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 9The 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]disclosure: IFRS 7 42M b - Effective 2018.01.01
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration creditFair 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 9The 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]disclosure: IFRS 7 42M b - Effective 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncomeX duration creditFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive incomeThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration creditFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive incomeThe 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]disclosure: IFRS 7 12A d - Expiry date 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLossX duration creditFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration creditFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A d - Expiry date 2018.01.01
ifrs-fullFairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedX duration creditFair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassifiedThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]disclosure: IFRS 7 12D b - Effective 2018.01.01
ifrs-fullFairValueHedgesMembermemberFair value hedges [member]This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]disclosure: IAS 39 86 a, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullFairValueModelMembermemberFair value model [member]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.disclosure: IAS 40 32A
ifrs-fullFairValueOfAcquiredReceivablesX instant debitFair value of acquired receivablesThe fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h i
ifrs-fullFairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant debitFair value of assets representing continuing involvement in derecognised financial assetsThe fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]disclosure: IFRS 7 42E b
ifrs-fullFairValueOfAssociatedFinancialLiabilitiesX instant creditFair value of associated financial liabilitiesThe fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]disclosure: IFRS 7 42D d
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostX instant debitFair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryThe 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]disclosure: IFRS 7 12D a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant debitFair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9The 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]disclosure: IFRS 7 42M a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategoryX instant debitFair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost categoryThe 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]disclosure: IFRS 7 12D a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X instant debitFair 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 9The 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]disclosure: IFRS 7 42M a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssetsX instant debitFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assetsThe fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G c - Effective 2018.01.01
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilitiesX instant creditFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilitiesThe fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G c - Effective 2018.01.01
ifrs-fullFairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant creditFair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9The 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]disclosure: IFRS 7 42M a - Effective 2018.01.01
ifrs-fullFairValueOfInvestmentInJointVenturesWherePriceQuotationsPublishedX instant debitFair value of investments in joint ventures for which there are quoted market pricesThe fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures]disclosure: IFRS 12 21 b iii
ifrs-fullFairValueOfInvestmentsInAssociatesWherePriceQuotationsPublishedX instant debitFair value of investments in associates for which there are quoted market pricesThe fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates]disclosure: IFRS 12 21 b iii
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitInvestments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 11A c - Effective 2018.01.01, disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognitionX instant debitFair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognitionThe 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]]disclosure: IFRS 7 11B b - Effective 2018.01.01
ifrs-fullFairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant creditFair value of liabilities representing continuing involvement in derecognised financial assetsThe fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]disclosure: IFRS 7 42E b
ifrs-fullFairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmountX instant debitFair value of property, plant and equipment materially different from carrying amountThe 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]example: IAS 16 79 d
ifrs-fullFairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatusX instant debitFair value of subsidiaries that cease to be consolidated as of date of change of investment entity statusThe fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 9B a
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyX instant debitFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entiretyThe difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]disclosure: IFRS 7 42D d
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstractFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
ifrs-fullFairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyX instant debitFair value of transferred financial assets that are not derecognised in their entiretyThe fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]disclosure: IFRS 7 42D d
ifrs-fullFeeAndCommissionExpenseX duration debitFee and commission expenseThe amount of expense relating to fees and commissions.common practice: IAS 1 85
ifrs-fullFeeAndCommissionExpenseAbstractFee and commission expense [abstract]
ifrs-fullFeeAndCommissionIncomeX duration creditFee and commission incomeThe amount of income relating to fees and commissions.common practice: IAS 1 85
ifrs-fullFeeAndCommissionIncomeAbstractFee and commission income [abstract]
ifrs-fullFeeAndCommissionIncomeExpenseX duration creditFee and commission income (expense)The amount of income or expense relating to fees and commissions.common practice: IAS 1 85
ifrs-fullFeeAndCommissionIncomeExpenseAbstractFee and commission income (expense) [abstract]
ifrs-fullFeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration debitFee expense arising from financial liabilities not at fair value through profit or lossThe 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]disclosure: IFRS 7 20 c i - Effective 2018.01.01
ifrs-fullFeeIncomeAndExpenseAbstractFee income and expense [abstract]
ifrs-fullFeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCostX duration creditFee income arising from financial assets not at fair value through profit or lossThe 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.disclosure: IFRS 7 20 c i - Effective 2018.01.01
ifrs-fullFeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration creditFee income (expense) arising from financial assets or financial liabilities not at fair value through profit or lossThe 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]disclosure: IFRS 7 20 c i - Expiry date 2018.01.01
ifrs-fullFeeIncomeExpenseArisingFromTrustAndFiduciaryActivitiesX duration creditFee income (expense) arising from trust and fiduciary activitiesThe 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.disclosure: IFRS 7 20 c ii
ifrs-fullFinanceCostsX duration debitFinance costsThe amount of costs associated with financing activities of the entity.disclosure: IAS 1 82 b
ifrs-fullFinanceCostsPaidClassifiedAsOperatingActivitiesX duration creditFinance costs paid, classified as operating activitiesThe cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]common practice: IAS 7 31
ifrs-fullFinanceIncomeX duration creditFinance incomeThe amount of income associated with interest and other financing activities of the entity.common practice: IAS 1 85
ifrs-fullFinanceIncomeCostX duration creditFinance income (cost)The amount of income or cost associated with interest and other financing activities of the entity.common practice: IAS 1 85
ifrs-fullFinanceIncomeOnNetInvestmentInFinanceLeaseX duration creditFinance income on net investment in finance leaseThe amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]disclosure: IFRS 16 90 a ii - Effective 2019.01.01
ifrs-fullFinanceIncomeReceivedClassifiedAsOperatingActivitiesX duration debitFinance income received, classified as operating activitiesThe cash inflow from finance income received, classified as operating activities. [Refer: Finance income]common practice: IAS 7 31
ifrs-fullFinanceLeaseLiabilitiesX instant creditFinance lease liabilitiesThe amount of liabilities related to finance leases.common practice: IAS 1 55 - Expiry date 2019.01.01
ifrs-fullFinanceLeaseReceivablesX instant debitFinance lease receivablesThe amount of receivables related to finance leases.common practice: IAS 1 55
ifrs-fullFinancialAssetsX instant debitFinancial assetsThe amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]disclosure: IFRS 7 25, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullFinancialAssetsAtAmortisedCostX instant debitFinancial assets at amortised costThe 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]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullFinancialAssetsAtAmortisedCostCategoryMembermemberFinancial assets at amortised cost, category [member]This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullFinancialAssetsAtAmortisedCostMembermemberFinancial assets at amortised cost, class [member]This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 B2 a
ifrs-fullFinancialAssetsAtFairValueX instant debitFinancial assets, at fair valueThe fair value of financial assets. [Refer: At fair value [member]; Financial assets]disclosure: IFRS 7 25
ifrs-fullFinancialAssetsAtFairValueMembermemberFinancial assets at fair value, class [member]This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]disclosure: IFRS 7 B2 a
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant debitFinancial assets at fair value through other comprehensive incomeThe amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractFinancial assets at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberFinancial assets at fair value through other comprehensive income, category [member]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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossX instant debitFinancial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossAbstractFinancial assets at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossCategoryMembermemberFinancial assets at fair value through profit or loss, category [member]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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant debitFinancial assets at fair value through profit or loss, classified as held for tradingThe 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]common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMembermemberFinancial assets at fair value through profit or loss, classified as held for trading, category [member]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]disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant debitFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant debitFinancial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMembermemberFinancial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullFinancialAssetsAvailableforsaleX instant debitFinancial assets available-for-saleThe 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]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullFinancialAssetsAvailableforsaleCategoryMembermemberFinancial assets available-for-sale, category [member]This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullFinancialAssetsCategoryMembermemberFinancial assets, category [member]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]disclosure: IFRS 7 8
ifrs-fullFinancialAssetsCollectivelyAssessedForCreditLossesMembermemberFinancial assets collectively assessed for credit losses [member]This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullFinancialAssetsDesignatedAsMeasuredAtFairValueAbstractFinancial assets designated as measured at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsHeldForManagingLiquidityRiskX instant debitFinancial assets held for managing liquidity riskThe 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]disclosure: IFRS 7 B11E
ifrs-fullFinancialAssetsImpairedMembermemberFinancial assets impaired [member]This member stands for financial assets that have been impaired. [Refer: Financial assets]common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullFinancialAssetsIndividuallyAssessedForCreditLossesMembermemberFinancial assets individually assessed for credit losses [member]This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]disclosure: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitFinancial assets measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractFinancial assets measured at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberFinancial assets measured at fair value through other comprehensive income, category [member]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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsMembermemberFinancial assets, class [member]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]disclosure: IFRS 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6
ifrs-fullFinancialAssetsNeitherPastDueNorImpairedMembermemberFinancial assets neither past due nor impaired [member]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]common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullFinancialAssetsOutsideScopeOfIFRS7MembermemberFinancial assets outside scope of IFRS 7, class [member]This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]disclosure: IFRS 7 B2 b
ifrs-fullFinancialAssetsPastDueButNotImpairedMembermemberFinancial assets past due but not impaired [member]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]disclosure: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiesX instant debitFinancial assets pledged as collateral for liabilities or contingent liabilitiesThe amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]disclosure: IFRS 7 14 a
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant debitFinancial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant debitFinancial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant debitFinancial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValueX instant debitFinancial assets reclassified out of available-for-sale financial assets, at fair valueThe 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]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmountX instant debitFinancial assets reclassified out of available-for-sale financial assets, carrying amountThe carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValueX instant debitFinancial assets reclassified out of financial assets at fair value through profit or loss, at fair valueThe 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]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmountX instant debitFinancial assets reclassified out of financial assets at fair value through profit or loss, carrying amountThe 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]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsRecognisedAsOfAcquisitionDateX instant debitFinancial assets recognised as of acquisition dateThe amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancementsX instant debitFinancial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancementsThe 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]example: IFRS 7 IG29 c - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsToWhichOverlayApproachIsAppliedX instant debitFinancial assets to which overlay approach is appliedThe amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]disclosure: IFRS 4 39L b - Effective on first application of IFRS 9
ifrs-fullFinancialAssetsTypeMembermemberFinancial assets, type [member]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]disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionAxisaxisTransferred financial assets that are not derecognised in their entirety [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 42D
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionMembermemberTransferred financial assets that are not derecognised in their entirety [member]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]disclosure: IFRS 7 42D
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeaturesX instant debitFinancial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment featuresThe 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]disclosure: IFRS 7 42S - Effective 2018.01.01
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElementX instant debitFinancial 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 elementThe 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]disclosure: IFRS 7 42R - Effective 2018.01.01
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModificationX duration debitFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modificationThe 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]disclosure: IFRS 7 35J a - Effective 2018.01.01
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLossX duration creditFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)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]disclosure: IFRS 7 35J a - Effective 2018.01.01
ifrs-fullFinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmountX instant debitFinancial 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 amountThe 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]disclosure: IFRS 7 35J b - Effective 2018.01.01
ifrs-fullFinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstandingX instant debitFinancial assets written off during reporting period and still subject to enforcement activity, contractual amount outstandingThe contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]disclosure: IFRS 7 35L - Effective 2018.01.01
ifrs-fullFinancialEffectOfChangesInAccountingPolicyMembermemberIncrease (decrease) due to changes in accounting policy [member]This member stands for the financial effect of changes in accounting policy.disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i
ifrs-fullFinancialEffectOfCorrectionsOfAccountingErrorsMembermemberIncrease (decrease) due to corrections of prior period errors [member]This member stands for the financial effect of corrections of prior period errors.disclosure: IAS 8 49 b i, disclosure: IAS 8 49 c
ifrs-fullFinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxisaxisFinancial effect of transition from previous GAAP to IFRSs [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 1 24
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsAssetsX durationFinancial forecast of cash flows for cash-generating unit, significant unobservable inputs, assetsA financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstrumentsX durationFinancial forecast of cash flows for cash-generating unit, significant unobservable inputs, entity's own equity instrumentsA financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsLiabilitiesX durationFinancial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilitiesA financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsAssetsX durationFinancial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assetsA financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstrumentsX durationFinancial forecast of profit or loss for cash-generating unit, significant unobservable inputs, entity's own equity instrumentsA financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsLiabilitiesX durationFinancial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilitiesA financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialGuaranteeContractsMembermemberFinancial guarantee contracts [member]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.disclosure: IFRS 7 B8E - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMembermemberFinancial instruments credit-impaired after purchase or origination [member]This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]disclosure: IFRS 7 35H b ii - Effective 2018.01.01, disclosure: IFRS 7 35M b ii - Effective 2018.01.01
ifrs-fullFinancialInstrumentsCreditimpairedMembermemberFinancial instruments credit-impaired [member]This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueX instantFinancial instruments designated as hedging instruments, at fair valueThe fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]disclosure: IFRS 7 22 b - Expiry date 2018.01.01
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxisaxisFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMembermemberFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullFinancialInstrumentsNotCreditimpairedMembermemberFinancial instruments not credit-impaired [member]This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFinancialInstrumentsPurchasedOrOriginatedCreditimpairedMembermemberFinancial instruments purchased or originated credit-impaired [member]This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]disclosure: IFRS 7 35H c - Effective 2018.01.01, disclosure: IFRS 7 35M c - Effective 2018.01.01
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsX instant creditFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assetsThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d i
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesX instant debitFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d i
ifrs-fullFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognitionX instantFinancial instruments whose fair value previously could not be reliably measured at time of derecognitionThe amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Carrying amount [member]; Financial instruments, class [member]]disclosure: IFRS 7 30 e
ifrs-fullFinancialLiabilitiesX instant creditFinancial liabilitiesThe amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]disclosure: IFRS 7 25
ifrs-fullFinancialLiabilitiesAtAmortisedCostX instant creditFinancial liabilities at amortised costThe 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]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesAtAmortisedCostCategoryMembermemberFinancial liabilities at amortised cost, category [member]This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesAtAmortisedCostMembermemberFinancial liabilities at amortised cost, class [member]This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 B2 a
ifrs-fullFinancialLiabilitiesAtFairValueX instant creditFinancial liabilities, at fair valueThe fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]disclosure: IFRS 7 25
ifrs-fullFinancialLiabilitiesAtFairValueMembermemberFinancial liabilities at fair value, class [member]This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]disclosure: IFRS 7 B2 a
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant creditFinancial liabilities at fair value through profit or lossThe 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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractFinancial liabilities at fair value through profit or loss [abstract]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMembermemberFinancial liabilities at fair value through profit or loss, category [member]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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant creditFinancial liabilities at fair value through profit or loss that meet definition of held for tradingThe 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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant creditFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMembermemberFinancial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesCategoryMembermemberFinancial liabilities, category [member]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]disclosure: IFRS 7 8
ifrs-fullFinancialLiabilitiesMembermemberFinancial liabilities, class [member]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]disclosure: IFRS 7 6
ifrs-fullFinancialLiabilitiesOutsideScopeOfIFRS7MembermemberFinancial liabilities outside scope of IFRS 7, class [member]This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]disclosure: IFRS 7 B2 b
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant creditFinancial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant creditFinancial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant creditFinancial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesReclassifiedIntoEquityX durationFinancial liabilities reclassified into equityThe amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]disclosure: IAS 1 80A
ifrs-fullFinancialLiabilitiesRecognisedAsOfAcquisitionDateX instant creditFinancial liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullFinancialLiabilitiesTypeMembermemberFinancial liabilities, type [member]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]disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullFinishedGoodsX instant debitCurrent finished goodsA 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]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullFixedInterestRateMembermemberFixed interest rate [member]This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]common practice: IFRS 7 39
ifrs-fullFixedpriceContractsMembermemberFixed-price contracts [member]This member stands for fixed-price contracts with customers.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullFixturesAndFittingsX instant debitFixtures and fittingsThe amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.example: IAS 16 37 g
ifrs-fullFixturesAndFittingsMembermemberFixtures and fittings [member]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]example: IAS 16 37 g
ifrs-fullFloatingInterestRateMembermemberFloating interest rate [member]This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]common practice: IFRS 7 39
ifrs-fullForeignCountriesMembermemberForeign countries [member]This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a
ifrs-fullForeignDefinedBenefitPlansMembermemberForeign defined benefit plans [member]This member stands for foreign defined benefit plans. [Refer: Defined benefit plans [member]]example: IAS 19 138 a
ifrs-fullForeignExchangeRatesAbstractForeign exchange rates [abstract]
ifrs-fullForwardContractMembermemberForward contract [member]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.common practice: IAS 1 112 c
ifrs-fullFranchiseFeeIncomeX duration creditFranchise fee incomeThe amount of income arising from franchise fees.common practice: IAS 1 112 c
ifrs-fullFranchisesMembermemberFranchises [member]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]common practice: IAS 38 119
ifrs-fullFuelAndEnergyExpenseX duration debitFuel and energy expenseThe amount of expense arising from the consumption of fuel and energy.common practice: IAS 1 112 c
ifrs-fullFuelAndEnergyExpenseAbstractFuel and energy expense [abstract]
ifrs-fullFuelExpenseX duration debitFuel expenseThe amount of expense arising from the consumption of fuel.common practice: IAS 1 112 c
ifrs-fullFutureFinanceChargeOnFinanceLeaseX instant creditFuture finance charge on finance leaseThe amount representing the difference between the future minimum finance lease payments and their present value. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 31 b - Expiry date 2019.01.01
ifrs-fullFuturesContractMembermemberFutures contract [member]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.common practice: IAS 1 112 c
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration creditGain (loss) arising from derecognition of financial assets measured at amortised costThe gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IAS 1 82 aa
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstractGain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
ifrs-fullGainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaidX duration creditGain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paidThe 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]]disclosure: IFRIC 19 11
ifrs-fullGainLossOfDerecognisedFinancialAssetsAtDateOfTransferX duration creditGain (loss) of derecognised financial assets at date of transferThe gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]disclosure: IFRS 7 42G a
ifrs-fullGainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivityX duration creditGain (loss) from transfer activity during period representing greatest transfer activityThe 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]disclosure: IFRS 7 42G c ii
ifrs-fullGainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatusX duration creditGain (loss) on cessation of consolidation of subsidiaries due to change of investment entity statusThe gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 9B b
ifrs-fullGainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectivenessX duration creditGain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectivenessThe 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.disclosure: IFRS 7 24B a iv - Effective 2018.01.01, disclosure: IFRS 7 24B b i - Effective 2018.01.01
ifrs-fullGainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectivenessX duration creditGain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectivenessThe 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.disclosure: IFRS 7 24A c - Effective 2018.01.01
ifrs-fullGainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingX duration debitGain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling, net defined benefit liability (asset)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; Net defined benefit liability (asset)]disclosure: IAS 19 141 c iv
ifrs-fullGainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeilingX duration debitGain (loss) on changes in effect of limiting reimbursement rights to asset ceiling, reimbursement rightsThe increase (decrease) in reimbursement rights 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: Interest income]disclosure: IAS 19 141 c iv
ifrs-fullGainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX duration creditGain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit riskThe gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G b - Effective 2018.01.01
ifrs-fullGainLossOnHedgeIneffectivenessX duration creditGain (loss) on hedge ineffectivenessThe 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.disclosure: IFRS 7 24C a i - Effective 2018.01.01
ifrs-fullGainLossOnHedgeIneffectivenessAbstractGain (loss) on hedge ineffectiveness [abstract]
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncomeX duration creditGain (loss) on hedge ineffectiveness recognised in other comprehensive incomeThe gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 24C a i - Effective 2018.01.01
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInProfitOrLossX duration creditGain (loss) on hedge ineffectiveness recognised in profit or lossThe gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 24C a i - Effective 2018.01.01, disclosure: IFRS 7 24C b ii - Effective 2018.01.01
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetX duration debitGain (loss) on remeasurement, net defined benefit liability (asset)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)]disclosure: IAS 19 141 c
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstractGain (loss) on remeasurement, net defined benefit liability (asset) [abstract]
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsX duration debitGain (loss) on remeasurement, reimbursement rightsThe increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 141 c
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsAbstractGain (loss) on remeasurement, reimbursement rights [abstract]
ifrs-fullGainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombinationX duration creditGain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combinationThe gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 p ii
ifrs-fullGainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredX duration creditGain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measuredThe gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 e
ifrs-fullGainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperationX duration creditGain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operationThe 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]]disclosure: IFRS 5 33 b iii
ifrs-fullGainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationX duration creditGain (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 statementsThe gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 e
ifrs-fullGainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOffX duration creditGain on recovery of loans and advances previously written offThe gain on the recovery of loans and advances previously written off.common practice: IAS 1 85
ifrs-fullGainRecognisedInBargainPurchaseTransactionX duration creditGain recognised in bargain purchase transactionThe amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 n i
ifrs-fullGainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration creditGains arising from derecognition of financial assets measured at amortised costThe 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]disclosure: IFRS 7 20A - Effective 2018.01.01
ifrs-fullGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueX duration creditGains (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 categoryThe 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]disclosure: IAS 1 82 ca - Effective 2018.01.01
ifrs-fullGainsLossesArisingFromSaleAndLeasebackTransactionsX duration creditGains (losses) arising from sale and leaseback transactionsThe gains (losses) arising from sale and leaseback transactions.disclosure: IFRS 16 53 i - Effective 2019.01.01
ifrs-fullGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetX duration debitGains (losses) arising from settlements, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]disclosure: IAS 19 141 d
ifrs-fullGainsLossesOnAvailableforsaleFinancialAssetsX duration creditGains (losses) on available-for-sale financial assetsThe gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnCashFlowHedgesBeforeTaxX duration creditGains (losses) on cash flow hedges, before taxThe gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]]disclosure: IAS 1 91 b, disclosure: IFRS 7 23 c - Expiry date 2018.01.01
ifrs-fullGainsLossesOnCashFlowHedgesNetOfTaxX duration creditGains (losses) on cash flow hedges, net of taxThe gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]disclosure: IAS 1 91 a, disclosure: IFRS 7 23 c - Expiry date 2018.01.01, disclosure: IFRS 7 24C b i - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriodX duration creditGains (losses) on change in fair value less costs to sell of biological assets for current periodThe gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]disclosure: IAS 41 40
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesX duration creditGains (losses) on change in fair value of derivativesThe gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]common practice: IAS 1 85
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesAbstractGains (losses) on change in fair value of derivatives [abstract]
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxX duration creditGains (losses) on change in value of foreign currency basis spreads, before taxThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxX duration creditGains (losses) on change in value of foreign currency basis spreads, net of taxThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTaxX duration creditGains (losses) on change in value of forward elements of forward contracts, before taxThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTaxX duration creditGains (losses) on change in value of forward elements of forward contracts, net of taxThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTaxX duration creditGains (losses) on change in value of time value of options, before taxThe gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTaxX duration creditGains (losses) on change in value of time value of options, net of taxThe gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesX duration creditGains (losses) on disposals of investment propertiesThe gains (losses) on disposals of investment properties. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesAbstractGains (losses) on disposals of investment properties [abstract]
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelX duration creditGains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 d iii - Effective 2019.01.01
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostWithinFairValueModelX duration creditGains (losses) on disposals of investment property carried at cost within fair value modelThe gains (losses) on disposals of investment property carried at cost within the fair value model. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 d iii - Expiry date 2019.01.01
ifrs-fullGainsLossesOnDisposalsOfInvestmentsX duration creditGains (losses) on disposals of investmentsThe gains (losses) on disposals of investments.disclosure: IAS 1 98 d
ifrs-fullGainsLossesOnDisposalsOfInvestmentsAbstractGains (losses) on disposals of investments [abstract]
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsX duration creditGains (losses) on disposals of non-current assetsThe gains (losses) on disposals of non-current assets. [Refer: Non-current assets]common practice: IAS 1 112 c
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsAbstractGains (losses) on disposals of non-current assets [abstract]
ifrs-fullGainsLossesOnDisposalsOfOtherNoncurrentAssetsX duration creditGains (losses) on disposals of other non-current assetsThe gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]disclosure: IAS 1 98
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentX duration creditGains (losses) on disposals of property, plant and equipmentThe gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 1 98 c
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstractGains (losses) on disposals of property, plant and equipment [abstract]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationBeforeTaxX duration creditGains (losses) on exchange differences on translation, before taxThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationNetOfTaxX duration creditGains (losses) on exchange differences on translation, net of taxThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossX duration creditForeign exchange gain (loss)The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]disclosure: IAS 21 52 a, example: IAS 7 A Statement of cash flows for an entity other than a financial institution
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssetsX durationGains (losses) on fair value adjustment attributable to physical changes, biological assetsThe gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssetsX durationGains (losses) on fair value adjustment attributable to price changes, biological assetsThe 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]example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsX durationGains (losses) on fair value adjustment, biological assetsThe 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]disclosure: IAS 41 50 a
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsAbstractGains (losses) on fair value adjustment, biological assets [abstract]
ifrs-fullGainsLossesOnFairValueAdjustmentInvestmentPropertyX durationGains (losses) on fair value adjustment, investment propertyThe gains (losses) from changes in the fair value of investment property. [Refer: Investment property]disclosure: IAS 40 76 d
ifrs-fullGainsLossesOnFinancialAssetsAtAmortisedCostX duration creditGains (losses) on financial assets at amortised costThe gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 20 a vi - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossX duration creditGains (losses) on financial assets at fair value through profit or lossThe gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration creditGains (losses) on financial assets at fair value through profit or loss, classified as held for tradingThe 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]disclosure: IFRS 7 20 a i - Expiry date 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration creditGains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX duration creditGains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 20 a i - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration creditGains (losses) on financial assets measured at fair value through other comprehensive income, before taxThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01, disclosure: IFRS 7 20 a viii - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxX duration creditGains (losses) on financial assets measured at fair value through other comprehensive income, net of taxThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration creditGains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration creditGains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullGainsLossesOnFinancialInstrumentsAbstractGains (losses) on financial instruments [abstract]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtAmortisedCostX duration creditGains (losses) on financial liabilities at amortised costThe gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 20 a v
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossX duration creditGains (losses) on financial liabilities at fair value through profit or lossThe gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration creditGains (losses) on financial liabilities at fair value through profit or loss, classified as held for tradingThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration creditGains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnHedgedItemAttributableToHedgedRiskX duration creditGains (losses) on hedged item attributable to hedged risk, fair value hedgesThe gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]disclosure: IFRS 7 24 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTaxX duration creditGains (losses) on hedges of net investments in foreign operations, before taxThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income]disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration creditGains (losses) on hedges of net investments in foreign operations, net of taxThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01, disclosure: IFRS 7 24C b i - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullGainsLossesOnHedgingInstrumentX duration creditGains (losses) on hedging instrument, fair value hedgesThe gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]disclosure: IFRS 7 24 a i - Expiry date 2018.01.01
ifrs-fullGainsLossesOnHeldtomaturityInvestmentsX duration creditGains (losses) on held-to-maturity investmentsThe gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]disclosure: IFRS 7 20 a iii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLossX duration creditGains (losses) on ineffectiveness of cash flow hedges recognised in profit or lossThe gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]disclosure: IFRS 7 24 b - Expiry date 2018.01.01
ifrs-fullGainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperationsX duration creditGains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or lossThe 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]]disclosure: IFRS 7 24 c - Expiry date 2018.01.01
ifrs-fullGainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriodX duration creditGains (losses) on initial recognition of biological assets and agricultural produce for current periodThe aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]disclosure: IAS 41 40
ifrs-fullGainsLossesOnLitigationSettlementsX duration creditGains (losses) on litigation settlementsThe gains (losses) on settlements of litigation.disclosure: IAS 1 98 f
ifrs-fullGainsLossesOnLitigationSettlementsAbstractGains (losses) on litigation settlements [abstract]
ifrs-fullGainsLossesOnLoansAndReceivablesX duration creditGains (losses) on loans and receivablesThe gains (losses) on loans and receivables. [Refer: Loans and receivables]disclosure: IFRS 7 20 a iv - Expiry date 2018.01.01
ifrs-fullGainsLossesOnNetMonetaryPositionX duration creditGains (losses) on net monetary positionThe 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.disclosure: IAS 29 9
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration creditGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before taxThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration creditGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of taxThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTaxX duration creditGains (losses) on remeasuring available-for-sale financial assets, before taxThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale]disclosure: IAS 1 91 b - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTaxX duration creditGains (losses) on remeasuring available-for-sale financial assets, net of taxThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]disclosure: IAS 1 91 a - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLossX duration creditGains (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 sellThe 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.disclosure: IFRS 5 41 c
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsX durationGains (losses) recognised in other comprehensive income, fair value measurement, assetsThe gains (losses) recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]disclosure: IFRS 13 93 e ii
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsX durationGains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instrumentsThe gains (losses) 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]disclosure: IFRS 13 93 e ii
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesX durationGains (losses) recognised in other comprehensive income, fair value measurement, liabilitiesThe gains (losses) recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]disclosure: IFRS 13 93 e ii
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration creditGains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurementX duration creditGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurementX duration creditGains (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 measurementThe gains (losses) recognised in profit or loss for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 f
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurementX duration creditGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsX durationGains (losses) recognised in profit or loss, fair value measurement, assetsThe gains (losses) recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e i
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsX durationGains (losses) recognised in profit or loss, fair value measurement, entity's own equity instrumentsThe gains (losses) recognised in profit or loss on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]disclosure: IFRS 13 93 e i
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesX durationGains (losses) recognised in profit or loss, fair value measurement, liabilitiesThe gains (losses) recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e i
ifrs-fullGainsLossesRecognisedInProfitOrLossOnBuyingReinsuranceX duration creditGains (losses) recognised in profit or loss on buying reinsuranceThe gains (losses) recognised in profit or loss on the entity's purchase of reinsurance.disclosure: IFRS 4 37 b i
ifrs-fullGainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration creditGains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesRecognisedWhenControlInSubsidiaryIsLostX duration creditGains (losses) recognised when control of subsidiary is lostThe gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.disclosure: IFRS 12 19
ifrs-fullGainsOnChangeInFairValueOfDerivativesX duration creditGains on change in fair value of derivativesThe gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]common practice: IAS 1 85
ifrs-fullGainsOnDisposalsOfInvestmentPropertiesX duration creditGains on disposals of investment propertiesThe gain on disposals of investment properties. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullGainsOnDisposalsOfInvestmentsX duration creditGains on disposals of investmentsThe gain on the disposal of investments.disclosure: IAS 1 98 d
ifrs-fullGainsOnDisposalsOfNoncurrentAssetsX duration creditGains on disposals of non-current assetsThe gain on disposals of non-current assets. [Refer: Non-current assets]common practice: IAS 1 112 c
ifrs-fullGainsOnDisposalsOfPropertyPlantAndEquipmentX duration creditGains on disposals of property, plant and equipmentThe gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 1 98 c
ifrs-fullGainsOnLitigationSettlementsX duration creditGains on litigation settlementsThe gain on settlements of litigation.disclosure: IAS 1 98 f
ifrs-fullGamingLicencesMembermemberGaming licences [member]This member stands for licences related to gaming. [Refer: Licences [member]]common practice: IAS 38 119
ifrs-fullGasDistributionMembermemberGas distribution [member]This member stands for an entity’s activity related to distribution of gas.example: IFRS 14 IE2, example: IFRS 14 33
ifrs-fullGeneralAndAdministrativeExpenseX duration debitGeneral and administrative expenseThe amount of expense relating to general and administrative activities of the entity.common practice: IAS 1 112 c
ifrs-fullGeographicalAreasAxisaxisGeographical areas [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 b - Effective 2018.01.01, disclosure: IFRS 8 33
ifrs-fullGeographicalAreasMembermemberGeographical areas [member]This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.example: IFRS 15 B89 b - Effective 2018.01.01, disclosure: IFRS 8 33
ifrs-fullGoodsOrServicesTransferredAtPointInTimeMembermemberGoods or services transferred at point in time [member]This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullGoodsOrServicesTransferredOverTimeMembermemberGoods or services transferred over time [member]This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullGoodsSoldDirectlyToConsumersMembermemberGoods sold directly to consumers [member]This member stands for goods sold directly to consumers.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullGoodsSoldThroughIntermediariesMembermemberGoods sold through intermediaries [member]This member stands for goods sold through intermediaries.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullGoodwillX instant debitGoodwillThe amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]disclosure: IAS 1 54 c, disclosure: IAS 36 134 a, disclosure: IAS 36 135 a, disclosure: IFRS 3 B67 d
ifrs-fullGoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSaleX duration creditGoodwill derecognised without having previously been included in disposal group classified as held for saleThe 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]]disclosure: IFRS 3 B67 d iv
ifrs-fullGoodwillExpectedDeductibleForTaxPurposesX instant debitGoodwill expected to be deductible for tax purposesThe amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]disclosure: IFRS 3 B64 k
ifrs-fullGoodwillMembermemberGoodwill [member]This member stands for goodwill. [Refer: Goodwill]example: IAS 36 127
ifrs-fullGovernmentCustomersMembermemberGovernment customers [member]This member stands for government customers. [Refer: Government [member]]example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullGovernmentDebtInstrumentsHeldX instant debitGovernment debt instruments heldThe amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]common practice: IAS 1 112 c
ifrs-fullGovernmentGrantsX instant creditGovernment grantsThe 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: Government [member]]common practice: IAS 1 55
ifrs-fullGovernmentMembermemberGovernment [member]This member stands for a government, government agencies and similar bodies whether local, national or international.disclosure: IFRS 8 34
ifrs-fullGrossAmountArisingFromInsuranceContractsMembermemberGross amount arising from insurance contracts [member]This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullGrossAmountDueFromCustomersForContractWorkAsAssetX instant debitGross amount due from customers for contract work as assetThe amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.disclosure: IAS 11 42 a - Expiry date 2018.01.01
ifrs-fullGrossAmountDueToCustomersForContractWorkAsLiabilityX instant creditGross amount due to customers for contract work as liabilityThe amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses).disclosure: IAS 11 42 b - Expiry date 2018.01.01
ifrs-fullGrossCarryingAmountMembermemberGross carrying amount [member]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]disclosure: IAS 16 73 d, disclosure: IAS 17 32 - Expiry date 2019.01.01, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35I - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01, common practice: IFRS 7 IG29 - Expiry date 2018.01.01, common practice: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullGrossContractualAmountsReceivableForAcquiredReceivablesX instant debitGross contractual amounts receivable for acquired receivablesThe gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h ii
ifrs-fullGrossFinanceLeaseObligationsX instant creditGross finance lease obligationsThe amount of contractual undiscounted cash flows in relation to finance lease obligations before deducting finance charges.example: IFRS 7 B11D a - Expiry date 2019.01.01
ifrs-fullGrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant debitGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C b
ifrs-fullGrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant debitGross financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C a
ifrs-fullGrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant creditGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C b
ifrs-fullGrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant creditGross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C a
ifrs-fullGrossInvestmentInFinanceLeaseX instant debitGross investment in finance leaseThe aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 47 a - Expiry date 2019.01.01
ifrs-fullGrossLeaseLiabilitiesX instant creditGross lease liabilitiesThe amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]disclosure: IFRS 16 58 - Effective 2019.01.01, example: IFRS 7 B11D a - Effective 2019.01.01
ifrs-fullGrossLoanCommitmentsX instant creditGross loan commitmentsThe amount of contractual undiscounted cash flows for gross commitments to receive a loan.example: IFRS 7 B11D e
ifrs-fullGrossProfitX duration creditGross profitThe amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]example: IAS 1 103
ifrs-fullGSMLicencesMembermemberGSM licences [member]This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]common practice: IAS 38 119
ifrs-fullGuaranteesMembermemberGuarantees [member]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.example: IFRS 7 B33
ifrs-fullHedgedItemAssetsX instant debitHedged item, assetsThe amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a i - Effective 2018.01.01
ifrs-fullHedgedItemLiabilitiesX instant creditHedged item, liabilitiesThe amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a i - Effective 2018.01.01
ifrs-fullHedgedItemsAxisaxisHedged items [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullHedgedItemsMembermemberHedged items [member]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.disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullHedgeFundInvestmentsMembermemberHedge fund investments [member]This member stands for investments in hedge funds.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullHedgesOfNetInvestmentInForeignOperationsMembermemberHedges of net investment in foreign operations [member]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.disclosure: IAS 39 86 c, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullHedgesOfNetInvestmentsInForeignOperationsAbstractHedges of net investment in foreign operations [abstract]
ifrs-fullHedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositionsX duration creditHedging gains (losses) for hedge of group of items with offsetting risk positionsThe hedging gains (losses) for hedge of group of items with offsetting risk positions.disclosure: IFRS 9 6.6.4 - Effective 2018.01.01, disclosure: IFRS 7 24C b vi - Effective 2018.01.01
ifrs-fullHedgingInstrumentAssetsX instant debitHedging instrument, assetsThe amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A a - Effective 2018.01.01
ifrs-fullHedgingInstrumentLiabilitiesX instant creditHedging instrument, liabilitiesThe amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A a - Effective 2018.01.01
ifrs-fullHedgingInstrumentsAxisaxisHedging instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 23A - Effective 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullHedgingInstrumentsMembermemberHedging instruments [member]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.disclosure: IFRS 7 23A - Effective 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullHeldtomaturityInvestmentsX instant debitHeld-to-maturity investmentsThe 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]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullHeldtomaturityInvestmentsCategoryMembermemberHeld-to-maturity investments, category [member]This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullHistoricalVolatilityForSharesSignificantUnobservableInputsAssetsX.XX durationHistorical volatility for shares, significant unobservable inputs, assetsHistorical volatility for shares used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 b
ifrs-fullHistoricalVolatilityForSharesSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationHistorical volatility for shares, significant unobservable inputs, entity's own equity instrumentsHistorical volatility for shares used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 b
ifrs-fullHistoricalVolatilityForSharesSignificantUnobservableInputsLiabilitiesX.XX durationHistorical volatility for shares, significant unobservable inputs, liabilitiesHistorical volatility for shares used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 b
esef_corhttp://www.esma.europa.eu/xbrl/esef/role/esef_role-999999role[999 999] Line items not dimensionally qualified
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/esma_role-000000role[000000] Tags that must be applied if corresponding information is present in a report
esma_technicalhttp://www.esma.europa.eu/xbrl/esef/role/ext/BlockDefaultUseOfLineItemsScenariorolePrevents default use of line items (i.e. when not explicitly allowed) for scenario
esma_technicalhttp://www.esma.europa.eu/xbrl/esef/role/ext/BlockDefaultUseOfLineItemsSegmentrolePrevents default use of line items (i.e. when not explicitly allowed) for segment
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_axi_roleroleAxis aggregation validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_cro_roleroleCross period validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_eps_roleroleEarnings per share validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_equ_roleroleFact equivalence validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_neg1_roleroleNegative fact validations 1
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_neg2_roleroleNegative fact validations 2
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_per_rolerolePercentage warnings
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_pos_rolerolePositive fact validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_tech_roleroleTechnical validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-110000role[110 000] General information about financial statements
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-210000role[210 000] Statement of financial position, current/non-current
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-220000role[220 000] Statement of financial position, order of liquidity
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-310000role[310 000] Statement of comprehensive income, profit or loss, by function of expense
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-320000role[320 000] Statement of comprehensive income, profit or loss, by nature of expense
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-410000role[410 000] Statement of comprehensive income, OCI components presented net of tax
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-420000role[420 000] Statement of comprehensive income, OCI components presented before tax
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-610000role[610 000] Statement of changes in equity
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800100role[800 100] Subclassifications of assets, liabilities and equities
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800200role[800 200] Analysis of income and expense
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800400role[800 400] Statement of changes in equity, additional disclosures
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800500role[800 500] List of notes
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800600role[800 600] List of accounting policies
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-810000role[810 000] Notes - Corporate information and statement of IFRS compliance
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-861000role[861 000] Notes - Analysis of other comprehensive income by item
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-861200role[861 200] Notes - Share capital, reserves and other equity interest
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-880000role[880 000] Notes - Additional information
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_10_role-815000role[815 000] Notes - Events after reporting period
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_11_role-831710role[831 710] Notes - Construction contracts
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_12_role-835110role[835 110] Notes - Income taxes
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_16_role-822100role[822 100] Notes - Property, plant and equipment
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_17_role-832600role[832 600] Notes - Leases
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_18_role-831110role[831 110] Notes - Revenue
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_19_role-834480role[834 480] Notes - Employee benefits
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_2_role-826380role[826 380] Notes - Inventories
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_20_role-831400role[831 400] Notes - Government grants
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_21_role-842000role[842 000] Notes - Effects of changes in foreign exchange rates
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_23_role-836200role[836 200] Notes - Borrowing costs
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_24_role-818000role[818 000] Notes - Related party
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_26_role-710000role[710 000] Statement of changes in net assets available for benefits
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_27_role-825480role[825 480] Notes - Separate financial statements
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_29_role-816000role[816 000] Notes - Hyperinflationary reporting
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_33_role-838000role[838 000] Notes - Earnings per share
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_34_role-813000role[813 000] Notes - Interim financial reporting
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_36_role-832410role[832 410] Notes - Impairment of assets
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_37_role-827570role[827 570] Notes - Other provisions, contingent liabilities and contingent assets
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_38_role-823180role[823 180] Notes - Intangible assets
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_40_role-825100role[825 100] Notes - Investment property
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_41_role-824180role[824 180] Notes - Agriculture
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-510000role[510 000] Statement of cash flows, direct method
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-520000role[520 000] Statement of cash flows, indirect method
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-800300role[800 300] Statement of cash flows, additional disclosures
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-851100role[851 100] Notes - Cash flow statement
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_8_role-811000role[811 000] Notes - Accounting policies, changes in accounting estimates and errors
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifric_2_role-868500role[868 500] Notes - Members' shares in co-operative entities and similar instruments
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifric_5_role-868200role[868 200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_1_role-819100role[819 100] Notes - First time adoption
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_12_role-825700role[825 700] Notes - Interests in other entities
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_13_role-823000role[823 000] Notes - Fair value measurement
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_14_role-824500role[824 500] Notes - Regulatory deferral accounts
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_15_role-831150role[831 150] Notes - Revenue from contracts with customers
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_16_role-832610role[832 610] Notes - Leases (IFRS 16)
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_2_role-834120role[834 120] Notes - Share-based payment arrangements
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_3_role-817000role[817 000] Notes - Business combinations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_4_role-836500role[836 500] Notes - Insurance contracts
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_5_role-825900role[825 900] Notes - Non-current asset held for sale and discontinued operations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_6_role-822200role[822 200] Notes - Exploration for and evaluation of mineral resources
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_7_role-822390role[822 390] Notes - Financial instruments
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_8_role-871100role[871 100] Notes - Operating segments
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-901000role[901 000] Axis - Retrospective application and retrospective restatement
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-901100role[901 100] Axis - Departure from requirement of IFRS
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-901500role[901 500] Axis - Creation date
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-903000role[903 000] Axis - Continuing and discontinued operations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-904000role[904 000] Axis - Assets and liabilities classified as held for sale
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-913000role[913 000] Axis - Consolidated and separate financial statements
esef_corhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-990000role[990 000] Axis - Defaults
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/sic_27_role-832800role[832 800] Notes - Transactions involving legal form of lease
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/sic_29_role-832900role[832 900] Notes - Service concession arrangements
ifrs-fullIdentifiableAssetsAcquiredLiabilitiesAssumedX instant debitIdentifiable assets acquired (liabilities assumed)The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullIdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDateX instant debitIdentifiable intangible assets recognised as of acquisition dateThe amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullIdentificationOfUnadjustedComparativeInformationtextIdentification of unadjusted comparative informationThe identification of unadjusted comparative information in the financial statements.disclosure: IFRS 10 C6B, disclosure: IFRS 11 C12B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I
ifrs-fullIdentityOfPriceIndextextDescription of identity of price indexThe 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.disclosure: IAS 29 39 c
ifrs-fullIFRSsMembermemberIFRSs [member]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.disclosure: IFRS 1 24
ifrs-fullImmatureBiologicalAssetsMembermemberImmature biological assets [member]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]example: IAS 41 43
ifrs-fullImpairmentLossX duration debitImpairment lossThe amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii
ifrs-fullImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration debitImpairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 128 b - Effective 2018.01.01
ifrs-fullImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9X duration debitImpairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9The 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.disclosure: IAS 1 82 ba - Effective 2018.01.01
ifrs-fullImpairmentLossOnFinancialAssetsX duration debitImpairment loss on financial assetsThe amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]disclosure: IFRS 7 20 e - Expiry date 2018.01.01
ifrs-fullImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomersX duration debitImpairment loss on receivables or contract assets arising from contracts with customersThe amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]disclosure: IFRS 15 113 b - Effective 2018.01.01
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeX duration debitImpairment loss recognised in other comprehensive incomeThe 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]disclosure: IAS 36 126 c, disclosure: IAS 36 129 a
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwillX durationImpairment loss recognised in other comprehensive income, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e iii
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentX durationImpairment loss recognised in other comprehensive income, property, plant and equipmentThe 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]disclosure: IAS 16 73 e iv
ifrs-fullImpairmentLossRecognisedInProfitOrLossX duration debitImpairment loss recognised in profit or lossThe amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]disclosure: IAS 36 126 a, disclosure: IAS 36 129 a
ifrs-fullImpairmentLossRecognisedInProfitOrLossBiologicalAssetsX durationImpairment loss recognised in profit or loss, biological assetsThe amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]disclosure: IAS 41 55 a
ifrs-fullImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContractsX duration creditImpairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contractsThe decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]]example: IFRS 4 IG39 d, example: IFRS 4 37 e
ifrs-fullImpairmentLossRecognisedInProfitOrLossGoodwillX durationImpairment loss recognised in profit or loss, goodwillThe amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]disclosure: IFRS 3 B67 d v
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwillX durationImpairment loss recognised in profit or loss, intangible assets and goodwillThe 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]common practice: IAS 38 118 e iv
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillX durationImpairment loss recognised in profit or loss, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e iv
ifrs-fullImpairmentLossRecognisedInProfitOrLossInvestmentPropertyX durationImpairment loss recognised in profit or loss, investment propertyThe amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v
ifrs-fullImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX durationImpairment loss recognised in profit or loss, loans and advancesThe amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]common practice: IAS 1 85
ifrs-fullImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationImpairment loss recognised in profit or loss, property, plant and equipmentThe 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]disclosure: IAS 1 98 a, disclosure: IAS 16 73 e v
ifrs-fullImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration debitImpairment loss recognised in profit or loss, trade receivablesThe amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]common practice: IAS 1 112 c
ifrs-fullImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstractImpairment loss (reversal of impairment loss) on trade receivables [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitImpairment loss (reversal of impairment loss) recognised in profit or lossThe 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]disclosure: IAS 1 99
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration debitImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesThe 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]common practice: IAS 1 85
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstractImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration debitImpairment loss (reversal of impairment loss) recognised in profit or loss, trade receivablesThe 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]common practice: IAS 1 112 c
ifrs-fullImpairmentOfFinancialAssetsAxisaxisImpairment of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntitytextDescription of implications of surplus or deficit on multi-employer or state plan for entityThe 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]]disclosure: IAS 19 148 d iv
ifrs-fullInAccordanceWithIFRS9MembermemberIn accordance with IFRS 9 [member]This member stands for the information reported in accordance with IFRS 9.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullIncomeApproachMembermemberIncome approach [member]This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.example: IFRS 13 62
ifrs-fullIncomeArisingFromExplorationForAndEvaluationOfMineralResourcesX duration creditIncome arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullIncomeArisingFromInsuranceContractsX duration creditIncome arising from insurance contractsThe amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullIncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstractIncome, expense, gains or losses of financial instruments [abstract]
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsX duration creditIncome from continuing involvement in derecognised financial assetsThe 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]]disclosure: IFRS 7 42G b
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant creditIncome from continuing involvement in derecognised financial assets cumulatively recognisedThe 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]]disclosure: IFRS 7 42G b
ifrs-fullIncomeFromContinuingOperationsAttributableToOwnersOfParentX duration creditIncome from continuing operations attributable to owners of parentThe amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]disclosure: IFRS 5 33 d
ifrs-fullIncomeFromContractsWithReinsurersX duration creditIncome from contracts with reinsurersThe amount of income from contracts with reinsurers.example: IAS 1 85, example: IFRS 4 IG24 b, example: IFRS 4 37 b
ifrs-fullIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentX duration creditIncome from discontinued operations attributable to owners of parentThe amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]disclosure: IFRS 5 33 d
ifrs-fullIncomeFromFinesAndPenaltiesX duration creditIncome from fines and penaltiesThe amount of income arising from fines and penalties.common practice: IAS 1 112 c
ifrs-fullIncomeFromGovernmentGrantsRelatedToAgriculturalActivityX duration creditIncome from government grants related to agricultural activityThe amount of income from government grants related to agricultural activities. [Refer: Government grants]common practice: IAS 41 57 a
ifrs-fullIncomeFromReimbursementsUnderInsurancePoliciesX duration creditIncome from reimbursements under insurance policiesThe amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]common practice: IAS 1 112 c
ifrs-fullIncomeFromStructuredEntitiesX duration creditIncome from structured entitiesThe amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 27 b
ifrs-fullIncomeFromSubleasingRightofuseAssetsX duration creditIncome from subleasing right-of-use assetsThe 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]disclosure: IFRS 16 53 f - Effective 2019.01.01
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration creditIncome on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration creditIncome on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullIncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRateX duration creditIncome relating to variable lease payments for operating leases that do not depend on index or rateThe 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.disclosure: IFRS 16 90 b - Effective 2019.01.01
ifrs-fullIncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLeaseX duration creditIncome relating to variable lease payments not included in measurement of net investment in finance leaseThe 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]disclosure: IFRS 16 90 a iii - Effective 2019.01.01
ifrs-fullIncomeStatementAbstractProfit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately
ifrs-fullIncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiabilityX durationIncome tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liabilityThe 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.disclosure: IAS 12 81 i
ifrs-fullIncomeTaxesPaidClassifiedAsOperatingActivitiesX duration creditIncome taxes paid, classified as operating activitiesThe cash outflow for income taxes paid, classified as operating activities.common practice: IAS 7 35
ifrs-fullIncomeTaxesPaidRefundX duration creditIncome taxes paid (refund)The cash flows from income taxes paid or refunded.disclosure: IAS 7 35
ifrs-fullIncomeTaxesPaidRefundAbstractIncome taxes paid (refund) [abstract]
ifrs-fullIncomeTaxesPaidRefundClassifiedAsFinancingActivitiesX duration creditIncome taxes paid (refund), classified as financing activitiesThe cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-fullIncomeTaxesPaidRefundClassifiedAsInvestingActivitiesX duration creditIncome taxes paid (refund), classified as investing activitiesThe cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-fullIncomeTaxesPaidRefundClassifiedAsOperatingActivitiesX duration creditIncome taxes paid (refund), classified as operating activitiesThe cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-fullIncomeTaxesRefundClassifiedAsOperatingActivitiesX duration debitIncome taxes refund, classified as operating activitiesThe cash inflow from income taxes refunded, classified as operating activities.common practice: IAS 7 35
ifrs-fullIncomeTaxExpenseContinuingOperationsX duration debitTax expense (income), continuing operationsThe aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. [Refer: Continuing operations [member]; Current tax expense (income); Deferred tax expense (income)]disclosure: IAS 1 82 d, disclosure: IAS 12 79, disclosure: IAS 12 81 c i, disclosure: IAS 12 81 c ii, disclosure: IAS 26 35 b viii, disclosure: IFRS 12 B13 g, disclosure: IFRS 8 23 h
ifrs-fullIncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncomeX duration debitIncome tax relating to application of overlay approach in other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullIncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncomeX duration debitIncome tax relating to available-for-sale financial assets of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Expiry date 2018.01.01, disclosure: IAS 12 81 ab - Expiry date 2018.01.01
ifrs-fullIncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncomeX duration debitIncome tax relating to cash flow hedges of other comprehensive incomeThe 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]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncomeX duration debitIncome tax relating to change in value of foreign currency basis spreads of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncomeX duration debitIncome tax relating to change in value of forward elements of forward contracts of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncomeX duration debitIncome tax relating to change in value of time value of options of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncomeX duration debitIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncomeX duration debitIncome tax relating to changes in revaluation surplus of other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeX durationIncome tax relating to components of other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstractIncome tax relating to components of other comprehensive income [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossX duration debitIncome tax relating to components of other comprehensive income that will be reclassified to profit or lossThe 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]disclosure: IAS 1 91
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstractIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossX duration debitIncome tax relating to components of other comprehensive income that will not be reclassified to profit or lossThe 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]disclosure: IAS 1 91
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstractIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncomeX duration debitIncome tax relating to exchange differences on translation of other comprehensive incomeThe 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]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration debitIncome tax relating to financial assets measured at fair value through other comprehensive incomeThe 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. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration debitIncome tax relating to hedges of investments in equity instruments of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncomeX duration debitIncome tax relating to hedges of net investments in foreign operations of other comprehensive incomeThe 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]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration debitIncome tax relating to investments in equity instruments of other comprehensive incomeThe 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. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration debitIncome tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration debitIncome tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 a
ifrs-fullIncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeX duration debitIncome tax relating to other individually immaterial components of other comprehensive incomeThe amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]common practice: IAS 1 85
ifrs-fullIncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncomeX duration debitIncome tax relating to remeasurements of defined benefit plans of other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration debitIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity methodThe 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]disclosure: IAS 1 90
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossX duration debitIncome 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 lossThe 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]disclosure: IAS 1 91
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossX duration debitIncome 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 lossThe 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]disclosure: IAS 1 91
ifrs-fullIncreaseDecreaseDueToApplicationOfIFRS15MembermemberIncrease (decrease) due to application of IFRS 15 [member]This member stands for the financial effect of application of IFRS 15.disclosure: IFRS 15 C8 a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMembermemberIncrease (decrease) due to changes in accounting policy and corrections of prior period errors [member]This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMembermemberIncrease (decrease) due to changes in accounting policy required by IFRSs [member]This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]disclosure: IAS 8 28 f i, disclosure: IAS 8 28 g
ifrs-fullIncreaseDecreaseDueToDepartureFromRequirementOfIFRSMembermemberIncrease (decrease) due to departure from requirement of IFRS [member]This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]disclosure: IAS 1 20 d
ifrs-fullIncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMembermemberIncrease (decrease) due to voluntary changes in accounting policy [member]This member stands for the financial effect of voluntary changes in accounting policy.disclosure: IAS 8 29 c i, disclosure: IAS 8 29 d
ifrs-fullIncreaseDecreaseInAccountingEstimateX durationIncrease (decrease) in accounting estimateThe increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.disclosure: IAS 8 39
ifrs-fullIncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRateX duration debitIncrease (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rateThe increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]common practice: IAS 1 85
ifrs-fullIncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationIncrease (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe 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]example: IFRS 7 28 b
ifrs-fullIncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) in allowance account for credit losses of financial assetsThe 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]disclosure: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsX duration debitIncrease (decrease) in cash and cash equivalentsThe increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]disclosure: IAS 7 45
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesX duration debitIncrease (decrease) in cash and cash equivalents before effect of exchange rate changesThe 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]disclosure: IAS 7 45
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperationsX duration debitIncrease (decrease) in cash and cash equivalents, discontinued operationsThe increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]common practice: IFRS 5 33 c
ifrs-fullIncreaseDecreaseInContingentConsiderationAssetLiabilityX duration debitIncrease (decrease) in contingent consideration asset (liability)The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.disclosure: IFRS 3 B67 b i
ifrs-fullIncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease (decrease) in contingent liabilities recognised in business combinationThe increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseDecreaseInCreditDerivativeFairValueX duration debitIncrease (decrease) in credit derivative, fair valueThe increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInCreditDerivativeNominalAmountX durationIncrease (decrease) in credit derivative, nominal amountThe increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulationX duration debitIncrease (decrease) in current tax expense (income) due to rate regulationThe 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)]disclosure: IFRS 14 34
ifrs-fullIncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) in deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]example: IFRS 4 IG39, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulationX duration debitIncrease (decrease) in deferred tax expense (income) due to rate regulationThe 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)]disclosure: IFRS 14 34
ifrs-fullIncreaseDecreaseInDeferredTaxLiabilityAssetX duration creditIncrease (decrease) in deferred tax liability (asset)The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumptionX instant creditIncrease (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumptionThe increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumptionX instant creditIncrease (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumptionThe increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullIncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwnersX duration creditIncrease (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to ownersThe increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.disclosure: IFRIC 17 16 b
ifrs-fullIncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease in existing liabilities, contingent liabilities recognised in business combinationThe increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseDecreaseInExistingProvisionsOtherProvisionsX duration creditIncrease in existing provisions, other provisionsThe increase in existing other provisions. [Refer: Other provisions]disclosure: IAS 37 84 b
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contractsThe 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]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementAssetsX duration debitIncrease (decrease) in fair value measurement, assetsThe increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration debitIncrease (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assetsThe amount of increase (decrease) in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration creditIncrease (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsThe amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration creditIncrease (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesThe amount of increase (decrease) in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstrumentsX duration creditIncrease (decrease) in fair value measurement, entity's own equity instrumentsThe increase (decrease) in the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e
ifrs-fullIncreaseDecreaseInFairValueMeasurementLiabilitiesX duration creditIncrease (decrease) in fair value measurement, liabilitiesThe increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e
ifrs-fullIncreaseDecreaseInFinancialAssetsX duration debitIncrease (decrease) in financial assetsThe increase (decrease) in financial assets. [Refer: Financial assets]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialAssetsAbstractIncrease (decrease) in financial assets [abstract]
ifrs-fullIncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant debitIncrease (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9The increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS 9. [Refer: Financial assets]disclosure: IFRS 7 42L b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant debitIncrease (decrease) in financial assets on basis of measurement category, initial application of IFRS 9The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]disclosure: IFRS 7 42L a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant creditIncrease (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition to IFRS 9. [Refer: Financial liabilities]disclosure: IFRS 7 42L b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant creditIncrease (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]disclosure: IFRS 7 42L a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInInsuranceLiabilitiesNetOfReinsuranceX duration debitIncrease (decrease) in insurance liabilities, net of reinsuranceThe increase (decrease) in insurance liabilities, net of reinsurance.common practice: IAS 1 85
ifrs-fullIncreaseDecreaseInIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) in intangible assets and goodwillThe increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseInLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) in liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]disclosure: IAS 7 44B
ifrs-fullIncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) in liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseInNetAssetsAvailableForBenefitsX duration creditIncrease (decrease) in net assets available for benefitsThe 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.disclosure: IAS 26 35 b
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) in net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141
ifrs-fullIncreaseDecreaseInNetInvestmentInFinanceLeaseX duration debitIncrease (decrease) in net investment in finance leaseThe increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]disclosure: IFRS 16 93 - Effective 2019.01.01
ifrs-fullIncreaseDecreaseInNumberOfOrdinarySharesIssuedsharesIncrease (decrease) in number of ordinary shares issuedThe increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]common practice: IAS 1 112 c
ifrs-fullIncreaseDecreaseInNumberOfSharesOutstandingsharesIncrease (decrease) in number of shares outstandingThe increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]disclosure: IAS 1 79 a iv
ifrs-fullIncreaseDecreaseInProvisionForUnearnedPremiumX duration debitIncrease (decrease) in provision for unearned premiumThe increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]common practice: IAS 1 85
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) in regulatory deferral account credit balancesThe increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]disclosure: IFRS 14 33 a
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) in regulatory deferral account debit balancesThe increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]disclosure: IFRS 14 33 a
ifrs-fullIncreaseDecreaseInReinsuranceAssetsX duration debitIncrease (decrease) in reinsurance assetsThe increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]example: IFRS 4 IG37, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseInWorkingCapitalX duration creditIncrease (decrease) in working capitalThe increase (decrease) in working capital.common practice: IAS 7 20
ifrs-fullIncreaseDecreaseThroughAcquisitionOfSubsidiaryX duration creditIncrease (decrease) through acquisition of subsidiary, equityThe increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssetsX duration debitIncrease (decrease) through adjustments arising from passage of time, reinsurance assetsThe increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationIncrease (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 lossThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullIncreaseDecreaseThroughAppropriationOfRetainedEarningsX duration creditIncrease (decrease) through appropriation of retained earnings, equityThe increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balancesThe 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]example: IFRS 14 33 a i
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balancesThe 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]example: IFRS 14 33 a i
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) through business combinations and disposals, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]disclosure: IAS 19 141 h
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRightsX duration debitIncrease (decrease) through business combinations and disposals, reimbursement rightsThe increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value]disclosure: IAS 19 141 h
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAssetX duration creditIncrease (decrease) through business combinations, deferred tax liability (asset)The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease (decrease) through change in discount rate, contingent liabilities recognised in business combinationThe increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateOtherProvisionsX duration creditIncrease (decrease) through change in discount rate, other provisionsThe increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]disclosure: IAS 37 84 e
ifrs-fullIncreaseDecreaseThroughChangeInEquityOfSubsidiariesX duration creditIncrease (decrease) through change in equity of subsidiaries, equityThe increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through changes in discount rates, regulatory deferral account credit balancesThe increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through changes in discount rates, regulatory deferral account debit balancesThe increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through changes in fair values, liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]disclosure: IAS 7 44B d
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 e
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account credit balancesThe increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account debit balancesThe increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssetsX duration debitIncrease (decrease) through changes in models or risk parameters, financial assetsThe increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlX duration creditIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equityThe increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParentX duration creditIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parentThe increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]disclosure: IFRS 12 18
ifrs-fullIncreaseDecreaseThroughConversionOfConvertibleInstrumentsX duration creditIncrease (decrease) through conversion of convertible instruments, equityThe increase (decrease) in equity resulting from the conversion of convertible instruments.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assetsThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilitiesThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assetsThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilitiesThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assetsThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilitiesThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue, contract assetsThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue, contract liabilitiesThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughDisposalOfSubsidiaryX duration creditIncrease (decrease) through disposal of subsidiary, equityThe increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]disclosure: IAS 7 44B c
ifrs-fullIncreaseDecreaseThroughExerciseOfOptionsX duration creditIncrease (decrease) through exercise of options, equityThe increase (decrease) in equity resulting from the exercise of options.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughExerciseOfWarrantsEquityX duration creditIncrease (decrease) through exercise of warrants, equityThe increase (decrease) in equity resulting from the exercise of warrants.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through financing cash flows, liabilities arising from financing activitiesThe 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]disclosure: IAS 7 44B a
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsX duration debitIncrease (decrease) through foreign exchange and other movements, financial assetsThe increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstractIncrease (decrease) through foreign exchange and other movements, financial assets [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughForeignExchangeFinancialAssetsX duration debitIncrease (decrease) through foreign exchange, financial assetsThe increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAssetX duration creditIncrease (decrease) through loss of control of subsidiary, deferred tax liability (asset)The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 35I b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssetsX duration debitIncrease (decrease) through modification of contractual cash flows, financial assetsThe increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]example: IFRS 7 35I b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) through net exchange differences, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssetsX duration debitIncrease (decrease) through net exchange differences, biological assetsThe 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]disclosure: IAS 41 50 f
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) through net exchange differences, deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAssetX duration creditIncrease (decrease) through net exchange differences, deferred tax liability (asset)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)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesGoodwillX duration debitIncrease (decrease) through net exchange differences, goodwillThe 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]disclosure: IFRS 3 B67 d vi
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through net exchange differences, intangible assets and goodwillThe 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]common practice: IAS 38 118 e vii
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through net exchange differences, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e vii
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyX duration debitIncrease (decrease) through net exchange differences, investment propertyThe 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]disclosure: IAS 40 76 e, disclosure: IAS 40 79 d vi
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issuedThe change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 f, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesOtherProvisionsX duration creditIncrease (decrease) through net exchange differences, other provisionsThe 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]common practice: IAS 37 84
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentX duration debitIncrease (decrease) through net exchange differences, property, plant and equipmentThe 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]disclosure: IAS 16 73 e viii
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValueX duration debitIncrease (decrease) through net exchange differences, reimbursement rights, at fair valueThe increase (decrease) in the fair value of reimbursement rights 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, at fair value]disclosure: IAS 19 141 e
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssetsX duration debitIncrease (decrease) through net exchange differences, reinsurance assetsThe increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationIncrease (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullIncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]disclosure: IAS 7 44B b
ifrs-fullIncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) through other changes, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) through other changes, deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]example: IFRS 4 IG39 e, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through other changes, intangible assets and goodwillThe 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]common practice: IAS 38 118 e viii
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through other changes, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e viii
ifrs-fullIncreaseDecreaseThroughOtherChangesInvestmentPropertyX duration debitIncrease (decrease) through other changes, investment propertyThe increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]disclosure: IAS 40 79 d viii, disclosure: IAS 40 76 g
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through other changes, liabilities arising from financing activitiesThe 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]disclosure: IAS 7 44B e
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) through other changes, net defined benefit liability (asset)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)]common practice: IAS 19 141
ifrs-fullIncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentX duration debitIncrease (decrease) through other changes, property, plant and equipmentThe 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]disclosure: IAS 16 73 e ix
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through other changes, regulatory deferral account credit balancesThe 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]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstractIncrease (decrease) through other changes, regulatory deferral account credit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through other changes, regulatory deferral account debit balancesThe 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]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstractIncrease (decrease) through other changes, regulatory deferral account debit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesReinsuranceAssetsX duration debitIncrease (decrease) through other changes, reinsurance assetsThe increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughOtherContributionsByOwnersX duration creditIncrease through other contributions by owners, equityThe increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughOtherDistributionsToOwnersX duration debitDecrease through other distributions to owners, equityThe decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughOtherMovementsFinancialAssetsX duration debitIncrease (decrease) through other movements, financial assetsThe increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughSharebasedPaymentTransactionsX duration creditIncrease (decrease) through share-based payment transactions, equityThe increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisionsX duration creditIncrease through adjustments arising from passage of time, other provisionsThe increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]disclosure: IAS 37 84 e
ifrs-fullIncreaseDecreaseThroughTransactionsWithOwnersX duration creditIncrease (decrease) through transactions with owners, equityThe increase (decrease) in equity resulting from transactions with owners.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarningsX duration creditIncrease (decrease) through transfer between revaluation surplus and retained earnings, equityThe increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssetsX duration debitIncrease (decrease) through other changes, biological assetsThe increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]disclosure: IAS 41 50 g
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesEquityX duration creditIncrease (decrease) through other changes, equityThe increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]disclosure: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesGoodwillX duration debitIncrease (decrease) through other changes, goodwillThe increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]disclosure: IFRS 3 B67 d vii
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through transfers and other changes, intangible assets and goodwillThe 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]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstractIncrease (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through transfers and other changes, intangible assets other than goodwillThe 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]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstractIncrease (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisionsX duration creditIncrease (decrease) through transfers and other changes, other provisionsThe 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]common practice: IAS 37 84
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers and other changes, property, plant and equipmentThe 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]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstractIncrease (decrease) through transfers and other changes, property, plant and equipment [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I d - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughTransfersFinancialAssetsX duration debitIncrease (decrease) through transfers, financial assetsThe increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I d - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers from construction in progress, property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers from (to) investment property, property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through transfers, intangible assets and goodwillThe increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through transfers, intangible assets other than goodwillThe increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 e, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers, property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through transfers to disposal groups, regulatory deferral account credit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through transfers to disposal groups, regulatory deferral account debit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughTransferToStatutoryReserveX duration creditIncrease (decrease) through transfer to statutory reserve, equityThe increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTreasuryShareTransactionsX duration creditIncrease (decrease) through treasury share transactions, equityThe increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]disclosure: IAS 1 106 d
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration debitIncrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assetsThe amount of increase in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration creditIncrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsThe amount of increase in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration creditIncrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesThe amount of increase in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease through adjustments arising from passage of time, contingent liabilities recognised in business combinationThe increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseThroughBusinessCombinationsContractAssetsX duration debitIncrease through business combinations, contract assetsThe increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]example: IFRS 15 118 a - Effective 2018.01.01
ifrs-fullIncreaseThroughBusinessCombinationsContractLiabilitiesX duration creditIncrease through business combinations, contract liabilitiesThe increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]example: IFRS 15 118 a - Effective 2018.01.01
ifrs-fullIncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalancesX duration debitIncrease through items acquired in business combination, regulatory deferral account debit balancesThe increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalancesX duration creditIncrease through items assumed in business combination, regulatory deferral account credit balancesThe increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease through new leases, liabilities arising from financing activitiesThe increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 44B
ifrs-fullIncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I a - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseThroughOriginationOrPurchaseFinancialAssetsX duration debitIncrease through origination or purchase, financial assetsThe increase in financial assets resulting from origination or purchase. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I a - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncrementalFairValueGrantedModifiedSharebasedPaymentArrangementsX durationIncremental fair value granted, modified share-based payment arrangementsThe difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 47 c ii
ifrs-fullIndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestartedtextIndication of how frequently hedging relationships are discontinued and restartedThe description of an indication of how frequently the hedging relationships are discontinued and restarted.disclosure: IFRS 7 23C b iii - Effective 2018.01.01
ifrs-fullIndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntitytextIndication of other forms of government assistance with direct benefits for entityThe 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]disclosure: IAS 20 39 b
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiestextIndication of uncertainties of amount or timing of outflows, contingent liabilitiesThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 b
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextIndication of uncertainties of amount or timing of outflows, contingent liabilities in business combinationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisionstextIndication of uncertainties of amount or timing of outflows, other provisionsThe description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]disclosure: IAS 37 85 b
ifrs-fullIndividualAssetsOrCashgeneratingUnitsAxisaxisIndividual assets or cash-generating units [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 36 130
ifrs-fullIndividualAssetsOrCashgeneratingUnitsMembermemberIndividual assets or cash-generating units [member]This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]disclosure: IAS 36 130
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxisaxisCash-generating units [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 36 134
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMembermemberCash-generating units [member]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.disclosure: IAS 36 134
ifrs-fullIndividuallyInsignificantCounterpartiesMembermemberIndividually insignificant counterparties [member]This member stands for individually insignificant parties to the transaction other than the entity.disclosure: IFRS 7 B52
ifrs-fullInflowsOfCashFromInvestingActivitiesX duration debitInflows of cash from investing activitiesThe cash inflow from investing activities.common practice: IAS 7 16
ifrs-fullInformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatorytext blockInformation about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]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.disclosure: IFRS 7 35K c - Effective 2018.01.01
ifrs-fullInformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirementstextInformation about consequences of non-compliance with externally imposed capital requirementsInformation about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]disclosure: IAS 1 135 e
ifrs-fullInformationAboutContingentAssetsThatDisclosureIsNotPracticabletextInformation about contingent assets that disclosure is not practicableInformation 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.disclosure: IAS 37 91
ifrs-fullInformationAboutContingentLiabilitiesThatDisclosureIsNotPracticabletextInformation about contingent liabilities that disclosure is not practicableInformation about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]disclosure: IAS 37 91
ifrs-fullInformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssetstext blockInformation about credit quality of neither past due nor impaired financial assets [text block]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]disclosure: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullInformationAboutEntitysDefinitionsOfDefaulttextInformation about entity's definitions of defaultInformation about an entity's definitions of default, including the reasons for selecting those definitions.disclosure: IFRS 7 35F b - Effective 2018.01.01
ifrs-fullInformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommittedtextInformation about exposure arising from leases not yet commenced to which lessee is committedInformation about the lessee's exposure arising from leases not yet commenced to which the lessee is committed.example: IFRS 16 59 b iv - Effective 2019.01.01
ifrs-fullInformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContracttextInformation about exposures to market risk arising from embedded derivatives contained in host insurance contractInformation about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]disclosure: IFRS 4 39 e
ifrs-fullInformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGrouptextInformation about groups or portfolios of financial instruments with particular features that could affect large portion of that groupInformation 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.disclosure: IFRS 7 B8H - Effective 2018.01.01
ifrs-fullInformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatorytext blockInformation about how designated risk component relates to hedged item in its entirety [text block]The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]disclosure: IFRS 7 22C b - Effective 2018.01.01
ifrs-fullInformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatorytext blockInformation about how entity determined risk component designated as hedged item [text block]The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]disclosure: IFRS 7 22C a - Effective 2018.01.01
ifrs-fullInformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDeterminedtextInformation about how expected cash outflow on redemption or repurchase was determinedInformation 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]disclosure: IAS 1 136A d
ifrs-fullInformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGrantedtextInformation about how expected volatility was determined, share options grantedInformation 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.disclosure: IFRS 2 47 a ii
ifrs-fullInformationAboutHowFairValueWasMeasuredShareOptionsGrantedtextInformation about how fair value was measured, share options grantedInformation on how the fair value of share options granted was measured.disclosure: IFRS 2 47 a
ifrs-fullInformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGrantedtextInformation about how fair was determined if not on basis of observable market, other equity instruments grantedInformation about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.disclosure: IFRS 2 47 b i
ifrs-fullInformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssetstextInformation about how lessor manages risk associated with rights it retains in underlying assetsInformation about how the lessor manages the risk associated with the rights it retains in underlying assets.disclosure: IFRS 16 92 b - Effective 2019.01.01
ifrs-fullInformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDeterminedtextInformation about how maximum exposure to loss from interests in structured entities is determinedInformation 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]disclosure: IFRS 12 29 c
ifrs-fullInformationAboutHowMaximumExposureToLossIsDeterminedtextInformation about how maximum exposure to loss from continuing involvement is determinedInformation 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]disclosure: IFRS 7 42E c
ifrs-fullInformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptionstextInformation about lessee's exposure arising from extension options and termination optionsInformation about the lessee's exposure arising from extension options and termination options.example: IFRS 16 59 b ii - Effective 2019.01.01
ifrs-fullInformationAboutLesseesExposureArisingFromResidualValueGuaranteestextInformation about lessee's exposure arising from residual value guaranteesInformation 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.example: IFRS 16 59 b iii - Effective 2019.01.01
ifrs-fullInformationAboutLesseesExposureArisingFromVariableLeasePaymentstextInformation about lessee's exposure arising from variable lease paymentsInformation 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.example: IFRS 16 59 b i - Effective 2019.01.01
ifrs-fullInformationAboutMajorCustomerstextInformation about major customersInformation about the entity's major customers and the extent of the entity's reliance on them.disclosure: IFRS 8 34
ifrs-fullInformationAboutMarketForFinancialInstrumentstextInformation about market for financial instrumentsInformation about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 c
ifrs-fullInformationAboutNatureOfLesseesLeasingActivitiestextInformation about nature of lessee's leasing activitiesInformation about the nature of the lessee's leasing activities.example: IFRS 16 59 a - Effective 2019.01.01
ifrs-fullInformationAboutNatureOfLessorsLeasingActivitiestextInformation about nature of lessor's leasing activitiesInformation about the nature of the lessor's leasing activities.disclosure: IFRS 16 92 a - Effective 2019.01.01
ifrs-fullInformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstrumentstextInformation about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instrumentsInformation about the entity's objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]disclosure: IAS 1 136A b
ifrs-fullInformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiabilitytextInformation about potential exposure to future cash outflows not reflected in measurement of lease liabilityInformation about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]example: IFRS 16 59 b - Effective 2019.01.01
ifrs-fullInformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatorytext blockInformation about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]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]disclosure: IFRS 15 115 - Effective 2018.01.01
ifrs-fullInformationAboutRestrictionsOrCovenantsImposedByLeasesOnLesseetextInformation about restrictions or covenants imposed by leases on lesseeInformation about the restrictions or covenants imposed by leases on the lessee.example: IFRS 16 59 c - Effective 2019.01.01
ifrs-fullInformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssetstextInformation about risk management strategy for rights that lessor retains in underlying assetsInformation 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.disclosure: IFRS 16 92 b - Effective 2019.01.01
ifrs-fullInformationAboutSaleAndLeasebackTransactionstextInformation about sale and leaseback transactionsInformation about the sale and leaseback transactions.example: IFRS 16 59 d - Effective 2019.01.01
ifrs-fullInformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntitytextInformation about significant judgements and assumptions made in determining that entity is investment entityInformation about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9A
ifrs-fullInformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResetstextInformation about ultimate risk management strategy in relation to hedging relationships that entity frequently resetsInformation about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.disclosure: IFRS 7 23C b i - Effective 2018.01.01
ifrs-fullInformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstrumentstextInformation about whether and how entity intends to dispose of financial instrumentsInformation about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 d
ifrs-fullInformationHowFairValueWasMeasuredOtherEquityInstrumentsGrantedtextInformation how fair value was measured, other equity instruments grantedInformation about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.disclosure: IFRS 2 47 b
ifrs-fullInformationOnEntitysWriteoffPolicytextInformation on entity's write-off policyInformation 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.disclosure: IFRS 7 35F e - Effective 2018.01.01
ifrs-fullInformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssetstextInformation on how entity determined that financial assets are credit-impaired financial assetsInformation on how an entity determined that financial assets are credit-impaired financial assets.disclosure: IFRS 7 35F d - Effective 2018.01.01
ifrs-fullInformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognitiontextInformation on how entity determined whether credit risk of financial instruments has increased significantly since initial recognitionInformation 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]]disclosure: IFRS 7 35F a - Effective 2018.01.01
ifrs-fullInformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangementstextInformation on how incremental fair value granted was measured, modified share-based payment arrangementsInformation about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]disclosure: IFRS 2 47 c iii
ifrs-fullInformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasistextInformation on how instruments were grouped if expected credit losses were measured on collective basisInformation on how the instruments were grouped if expected credit losses were measured on a collective basis.disclosure: IFRS 7 35F c - Effective 2018.01.01
ifrs-fullInformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenAppliedtextInformation on how requirements for modification of contractual cash flows of financial assets have been appliedInformation 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.disclosure: IFRS 7 35F f - Effective 2018.01.01
ifrs-fullInformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextInformation whether and how expected dividends were incorporated into measurement of fair value, other equity instruments grantedInformation about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).disclosure: IFRS 2 47 b ii
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextInformation whether and how other features were incorporated into measurement of fair value, other equity instruments grantedInformation about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.disclosure: IFRS 2 47 b iii
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGrantedtextInformation whether and how other features were incorporated into measurement of fair value, share options grantedInformation 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.disclosure: IFRS 2 47 a iii
ifrs-fullInformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirementstextInformation whether entity complied with any externally imposed capital requirementsInformation about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]disclosure: IAS 1 135 d
ifrs-fullInformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUsetextInformation whether recoverable amount of asset is fair value less costs of disposal or value in useInformation about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]disclosure: IAS 36 130 e
ifrs-fullInitiallyAppliedIFRSsAxisaxisInitially applied IFRSs [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 28
ifrs-fullInitiallyAppliedIFRSsMembermemberInitially applied IFRSs [member]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]]disclosure: IAS 8 28
ifrs-fullInsuranceContractsMembermemberTypes of insurance contracts [member]This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the 'Types of insurance contracts' axis if no other member is used.common practice: IFRS 4 Disclosure
ifrs-fullInsuranceExpenseX duration debitInsurance expenseThe amount of expense arising from purchased insurance.common practice: IAS 1 112 c
ifrs-fullIntangibleAssetFairValueUsedAsDeemedCostX instant debitIntangible asset fair value used as deemed costThe 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]disclosure: IFRS 1 30
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantX instant debitIntangible assets acquired by way of government grantThe amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]disclosure: IAS 38 122 c ii
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValueX instant debitIntangible assets acquired by way of government grant, fair value initially recognisedThe initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]disclosure: IAS 38 122 c i
ifrs-fullIntangibleAssetsAndGoodwillX instant debitIntangible assets and goodwillThe amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]common practice: IAS 1 55
ifrs-fullIntangibleAssetsAndGoodwillAbstractIntangible assets and goodwill [abstract]
ifrs-fullIntangibleAssetsAndGoodwillMembermemberIntangible assets and goodwill [member]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]common practice: IAS 38 118
ifrs-fullIntangibleAssetsMaterialToEntityX instant debitIntangible assets material to entityThe amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 b
ifrs-fullIntangibleAssetsMaterialToEntityAxisaxisIntangible assets material to entity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 122 b
ifrs-fullIntangibleAssetsMaterialToEntityMembermemberIntangible assets material to entity [member]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]disclosure: IAS 38 122 b
ifrs-fullIntangibleAssetsOtherThanGoodwillX instant debitIntangible assets other than goodwillThe amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]disclosure: IAS 1 54 c, disclosure: IAS 38 118 e
ifrs-fullIntangibleAssetsOtherThanGoodwillAbstractIntangible assets other than goodwill [abstract]
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssetsX instant debitIntangible assets other than goodwill, revalued assets, at costThe 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]disclosure: IAS 38 124 a iii
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssetsX instant debitIntangible assets other than goodwill, revalued assetsThe amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 124 a ii
ifrs-fullIntangibleAssetsOtherThanGoodwillMembermemberIntangible assets other than goodwill [member]This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IAS 36 127, disclosure: IAS 38 118, example: IFRS 16 53 - Effective 2019.01.01
ifrs-fullIntangibleAssetsOtherThanGoodwillRevaluationSurplusX instant creditIntangible assets other than goodwill, revaluation surplusThe amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]disclosure: IAS 38 124 b
ifrs-fullIntangibleAssetsPledgedAsSecurityForLiabilitiesX instant debitIntangible assets pledged as security for liabilitiesThe amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 d
ifrs-fullIntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfersX instant debitIntangible assets relating to insurance contracts acquired in business combinations or portfolio transfersThe amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]example: IFRS 4 IG23 b, example: IFRS 4 37 b
ifrs-fullIntangibleAssetsUnderDevelopmentX instant debitIntangible assets under developmentThe amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]example: IAS 38 119 g
ifrs-fullIntangibleAssetsUnderDevelopmentMembermemberIntangible assets under development [member]This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]example: IAS 38 119 g
ifrs-fullIntangibleAssetsWhoseTitleIsRestrictedX instant debitIntangible assets whose title is restrictedThe amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 d
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeX instant debitIntangible assets with indefinite useful lifeThe amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]disclosure: IAS 36 134 b, disclosure: IAS 36 135 b, disclosure: IAS 38 122 a
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeAxisaxisIntangible assets with indefinite useful life [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 122 a
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeMembermemberIntangible assets with indefinite useful life [member]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]disclosure: IAS 38 122 a
ifrs-fullIntangibleExplorationAndEvaluationAssetsX instant debitIntangible exploration and evaluation assetsThe amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]common practice: IAS 38 119, disclosure: IFRS 6 25
ifrs-fullIntangibleExplorationAndEvaluationAssetsMembermemberIntangible exploration and evaluation assets [member]This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 25
ifrs-fullInterestCostsAbstractInterest costs [abstract]
ifrs-fullInterestCostsCapitalisedX durationInterest costs capitalisedThe 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.common practice: IAS 1 112 c
ifrs-fullInterestCostsIncurredX durationInterest costs incurredThe amount of interest costs that an entity incurs.common practice: IAS 1 112 c
ifrs-fullInterestExpenseX duration debitInterest expenseThe amount of expense arising from interest.disclosure: IFRS 12 B13 f, disclosure: IFRS 8 23 d, disclosure: IFRS 8 28 e
ifrs-fullInterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration debitInterest expense for financial liabilities not at fair value through profit or lossThe 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]disclosure: IFRS 7 20 b
ifrs-fullInterestExpenseIncomeNetDefinedBenefitLiabilityAssetX duration creditInterest expense (income), net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]disclosure: IAS 19 141 b
ifrs-fullInterestExpenseOnBankLoansAndOverdraftsX duration debitInterest expense on bank loans and overdraftsThe amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnBondsX duration debitInterest expense on bondsThe amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnBorrowingsX duration debitInterest expense on borrowingsThe amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnDebtInstrumentsIssuedX duration debitInterest expense on debt instruments issuedThe amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnDepositsFromBanksX duration debitInterest expense on deposits from banksThe amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnDepositsFromCustomersX duration debitInterest expense on deposits from customersThe amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnFinanceLeasesX duration debitInterest expense on finance leasesThe amount of interest expense on finance leases. [Refer: Interest expense]common practice: IAS 1 112 c - Expiry date 2019.01.01
ifrs-fullInterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLossX duration debitInterest expense on financial liabilities designated at fair value through profit or lossThe 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]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnFinancialLiabilitiesHeldForTradingX duration debitInterest expense on financial liabilities held for tradingThe 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]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnLeaseLiabilitiesX duration debitInterest expense on lease liabilitiesThe amount of interest expense on lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 53 b - Effective 2019.01.01
ifrs-fullInterestExpenseOnLiabilitiesDueToCentralBanksX duration debitInterest expense on liabilities due to central banksThe amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnOtherFinancialLiabilitiesX duration debitInterest expense on other financial liabilitiesThe amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration debitInterest expense on repurchase agreements and cash collateral on securities lentThe amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]common practice: IAS 1 112 c
ifrs-fullInterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstractInterest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
ifrs-fullInterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCostX duration creditInterest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryThe 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]disclosure: IFRS 7 12C b - Effective 2018.01.01
ifrs-fullInterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration creditInterest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N b - Effective 2018.01.01
ifrs-fullInterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration creditInterest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N b - Effective 2018.01.01
ifrs-fullInterestIncomeForFinancialAssetsMeasuredAtAmortisedCostX duration creditInterest revenue for financial assets measured at amortised costThe amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]disclosure: IFRS 7 20 b - Effective 2018.01.01
ifrs-fullInterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLossX duration creditInterest income for financial assets not at fair value through profit or lossThe amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]disclosure: IFRS 7 20 b - Expiry date 2018.01.01
ifrs-fullInterestIncomeOnAvailableforsaleFinancialAssetsX duration creditInterest income on available-for-sale financial assetsThe amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnCashAndBankBalancesAtCentralBanksX duration creditInterest income on cash and bank balances at central banksThe amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnCashAndCashEquivalentsX duration creditInterest income on cash and cash equivalentsThe amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnDebtInstrumentsHeldX duration creditInterest income on debt instruments heldThe amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnDepositsX duration creditInterest income on depositsThe amount of interest income on deposits. [Refer: Interest income]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLossX duration creditInterest income on financial assets designated at fair value through profit or lossThe 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]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnFinancialAssetsHeldForTradingX duration creditInterest income on financial assets held for tradingThe 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]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnHeldtomaturityInvestmentsX duration creditInterest income on held-to-maturity investmentsThe amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedX duration creditInterest income on impaired financial assets accruedThe 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]disclosure: IFRS 7 20 d - Expiry date 2018.01.01
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedAbstractInterest income on impaired financial assets accrued [abstract]
ifrs-fullInterestIncomeOnLoansAndAdvancesToBanksX duration creditInterest income on loans and advances to banksThe amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnLoansAndAdvancesToCustomersX duration creditInterest income on loans and advances to customersThe amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnLoansAndReceivablesX duration creditInterest income on loans and receivablesThe amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnOtherFinancialAssetsX duration creditInterest income on other financial assetsThe amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration creditInterest income on reverse repurchase agreements and cash collateral on securities borrowedThe 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]common practice: IAS 1 112 c
ifrs-fullInterestIncomeReimbursementRightsX duration debitInterest income, reimbursement rightsThe increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value]disclosure: IAS 19 141 b
ifrs-fullInterestPaidClassifiedAsFinancingActivitiesX duration creditInterest paid, classified as financing activitiesThe cash outflow for interest paid, classified as financing activities.disclosure: IAS 7 31
ifrs-fullInterestPaidClassifiedAsInvestingActivitiesX duration creditInterest paid, classified as investing activitiesThe cash outflow for interest paid, classified as investing activities.disclosure: IAS 7 31
ifrs-fullInterestPaidClassifiedAsOperatingActivitiesX duration creditInterest paid, classified as operating activitiesThe cash outflow for interest paid, classified as operating activities.disclosure: IAS 7 31
ifrs-fullInterestPayableX instant creditInterest payableThe amount of interest recognised as a liability.common practice: IAS 1 112 c
ifrs-fullInterestRateRiskMembermemberInterest rate risk [member]This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 Defined terms
ifrs-fullInterestRateSignificantUnobservableInputsAssetsX.XX durationInterest rate, significant unobservable inputs, assetsInterest rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 a
ifrs-fullInterestRateSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationInterest rate, significant unobservable inputs, entity's own equity instrumentsInterest rate used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 a
ifrs-fullInterestRateSignificantUnobservableInputsLiabilitiesX.XX durationInterest rate, significant unobservable inputs, liabilitiesInterest rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 a
ifrs-fullInterestRateSwapContractMembermemberInterest rate swap contract [member]This member stands for an interest rate swap contract. [Refer: Swap contract [member]]common practice: IAS 1 112 c
ifrs-fullInterestRateTypesMembermemberInterest rate types [member]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]]common practice: IFRS 7 39
ifrs-fullInterestReceivableX instant debitInterest receivableThe amount of interest recognised as a receivable.common practice: IAS 1 112 c
ifrs-fullInterestReceivedClassifiedAsInvestingActivitiesX duration debitInterest received, classified as investing activitiesThe cash inflow from interest received, classified as investing activities.disclosure: IAS 7 31
ifrs-fullInterestReceivedClassifiedAsOperatingActivitiesX duration debitInterest received, classified as operating activitiesThe cash inflow from interest received, classified as operating activities.disclosure: IAS 7 31
ifrs-fullInterestRevenueCalculatedUsingEffectiveInterestMethodX duration creditInterest revenue calculated using effective interest methodThe 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]disclosure: IAS 1 82 a - Effective 2018.01.01
ifrs-fullInterestRevenueExpenseX duration creditInterest income (expense)The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]disclosure: IFRS 8 28 e, disclosure: IFRS 8 23
ifrs-fullInterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditInterest revenue for financial assets measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 20 b - Effective 2018.01.01
ifrs-fullInternalCreditGradesAxisaxisInternal credit grades [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullInternalCreditGradesMembermemberInternal credit grades [member]This member stands for credit grades that have been developed by the entity itself.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullInternallyGeneratedMembermemberInternally generated [member]This member stands for items that have been internally generated by the entity.disclosure: IAS 38 118
ifrs-fullIntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011X instant creditIntrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vestedThe 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).disclosure: IFRS 2 51 b ii
ifrs-fullInventoriesX instant debitCurrent inventoriesThe amount of current inventories. [Refer: Inventories]disclosure: IAS 1 54 g, example: IAS 1 68, disclosure: IAS 2 36 b
ifrs-fullInventoriesAtFairValueLessCostsToSellX instant debitInventories, at fair value less costs to sellThe amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]; Carrying amount [member]]disclosure: IAS 2 36 c
ifrs-fullInventoriesAtNetRealisableValueX instant debitInventories, at net realisable valueThe amount of inventories carried at net realisable value. [Refer: Inventories]common practice: IAS 2 36
ifrs-fullInventoriesPledgedAsSecurityForLiabilitiesX instant debitInventories pledged as security for liabilitiesThe amount of inventories pledged as security for liabilities. [Refer: Inventories]disclosure: IAS 2 36 h
ifrs-fullInventoriesTotalX instant debitInventoriesThe 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]disclosure: IAS 1 54 g
ifrs-fullInventoryCostFormulastextDescription of inventory cost formulasThe description of the cost formulas used to measure inventory. [Refer: Inventories]disclosure: IAS 2 36 a
ifrs-fullInventoryRecognisedAsOfAcquisitionDateX instant debitInventory recognised as of acquisition dateThe amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullInventoryWritedown2011X durationInventory write-downThe amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]disclosure: IAS 1 98 a, disclosure: IAS 2 36 e
ifrs-fullInvestmentAccountedForUsingEquityMethodX instant debitInvestments accounted for using equity methodThe 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]]disclosure: IAS 1 54 e, disclosure: IFRS 12 B16, disclosure: IFRS 8 24 a
ifrs-fullInvestmentContractsLiabilitiesX instant creditInvestment contracts liabilitiesThe amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.common practice: IAS 1 55
ifrs-fullInvestmentFundsAmountContributedToFairValueOfPlanAssetsX instant debitInvestment funds, amount contributed to fair value of plan assetsThe amount that investment funds constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]example: IAS 19 142 f
ifrs-fullInvestmentFundsMembermemberInvestment funds [member]This member stands for investment funds.example: IFRS 12 B23 c
ifrs-fullInvestmentIncomeX duration creditInvestment incomeThe amount of investment income, such as interest and dividends.common practice: IAS 1 85, disclosure: IAS 26 35 b iii
ifrs-fullInvestmentPropertyX instant debitInvestment propertyExpiry date 2019.01.01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) 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.Effective 2019.01.01: 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.disclosure: IAS 1 54 b, disclosure: IAS 40 76, disclosure: IAS 40 79 d
ifrs-fullInvestmentPropertyAbstractInvestment property [abstract]
ifrs-fullInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSaleX instant debitInvestment property carried at cost or in accordance with IFRS 16 within fair value model, at time of saleThe 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]; Carrying amount [member]; Investment property]disclosure: IAS 40 78 d ii - Effective 2019.01.01
ifrs-fullInvestmentPropertyCompletedX instant debitInvestment property completedThe amount of investment property whose construction or development is complete. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullInvestmentPropertyCompletedMembermemberInvestment property completed [member]This member stands for completed investment property. [Refer: Investment property completed]common practice: IAS 1 112 c
ifrs-fullInvestmentPropertyFairValueUsedAsDeemedCostX instant debitInvestment property fair value used as deemed costThe amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]disclosure: IFRS 1 30
ifrs-fullInvestmentPropertyMembermemberInvestment property [member]This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]common practice: IAS 1 112 c, disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentX instant debitInvestment property under construction or developmentThe amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentMembermemberInvestment property under construction or development [member]This member stands for investment property under construction or development. [Refer: Investment property under construction or development]common practice: IAS 1 112 c
ifrs-fullInvestmentsAccountedForUsingEquityMethodMembermemberInvestments accounted for using equity method [member]This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 36 127
ifrs-fullInvestmentsForRiskOfPolicyholdersX instant debitInvestments for risk of policyholdersThe amount of investments against insurance liabilities where all risk is borne by the policyholders.common practice: IAS 1 55
ifrs-fullInvestmentsInAssociatesX instant debitInvestments in associatesThe amount of investments in associates. [Refer: Associates [member]]disclosure: IAS 27 10
ifrs-fullInvestmentsInAssociatesAccountedForUsingEquityMethodX instant debitInvestments in associates accounted for using equity methodThe amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]common practice: IAS 1 55
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxisaxisInvestments in equity instruments designated at fair value through other comprehensive income [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 11A c - Effective 2018.01.01
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermemberInvestments in equity instruments designated at fair value through other comprehensive income [member]This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]disclosure: IFRS 7 11A c - Effective 2018.01.01, disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullInvestmentsInJointVenturesX instant debitInvestments in joint venturesThe amount of investments in joint ventures. [Refer: Joint ventures [member]]disclosure: IAS 27 10
ifrs-fullInvestmentsInJointVenturesAccountedForUsingEquityMethodX instant debitInvestments in joint ventures accounted for using equity methodThe amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Non-current assets; Investments in joint ventures]common practice: IAS 1 55
ifrs-fullInvestmentsInSubsidiariesX instant debitInvestments in subsidiariesThe amount of investments in subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 27 10
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesX instant debitInvestments in subsidiaries, joint ventures and associatesThe amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]common practice: IAS 1 55
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesAbstractInvestments in subsidiaries, joint ventures and associates [abstract]
ifrs-fullInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant debitInvestments other than investments accounted for using equity methodThe amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 1 55
ifrs-fullIssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration debitIssue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullIssuedCapitalX instant creditIssued capitalThe nominal value of capital issued.example: IAS 1 78 e
ifrs-fullIssuedCapitalMembermemberIssued capital [member]This member stands for a component of equity representing issued capital.disclosure: IAS 1 106
ifrs-fullIssueOfConvertibleInstrumentsX duration creditIssue of convertible instrumentsThe change in equity resulting from the issuing of convertible instruments.common practice: IAS 1 106 d
ifrs-fullIssueOfEquityX duration creditIssue of equityThe increase in equity through the issue of equity instruments.disclosure: IAS 1 106 d iii
ifrs-fullIssuesFairValueMeasurementAssetsX duration debitIssues, fair value measurement, assetsThe increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullIssuesFairValueMeasurementEntitysOwnEquityInstrumentsX duration creditIssues, fair value measurement, entity's own equity instrumentsThe increase in the fair value measurement of the entity's own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullIssuesFairValueMeasurementLiabilitiesX duration creditIssues, fair value measurement, liabilitiesThe increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
esef_corItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquitiesguidanceItems are further detailed in section [800 100] Subclassifications of assets, liabilities and equities
esef_corItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpenseguidanceItems are further detailed in section [800 200] Analysis of income and expense
esef_corItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosuresguidanceItems are further detailed in section [800 300] Statement of cash flows, additional disclosures
esef_corItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosuresguidanceItems are further detailed in section [800 400] Statement of changes in equity, additional disclosures
ifrs-fullItemsForPresentationOfRegulatoryDeferralAccountsAbstractItems for presentation of regulatory deferral accounts [abstract]
ifrs-fullItemsInCourseOfCollectionFromOtherBanksX instant debitItems in course of collection from other banksThe amount of items that have been transmitted from other banks but not yet been received and processed by the entity.common practice: IAS 1 55
ifrs-fullItemsInCourseOfTransmissionToOtherBanksX instant creditItems in course of transmission to other banksThe amount of items that have been transmitted to but not yet received and processed by other banks.common practice: IAS 1 55
ifrs-fullItemsOfContingentLiabilitiesAxisaxisItems of contingent liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64 j
ifrs-fullItemsOfContingentLiabilitiesMembermemberItems of contingent liabilities [member]This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the 'Items of contingent liabilities' axis if no other member is used. [Refer: Contingent liabilities [member]]disclosure: IFRS 3 B64 j
ifrs-fullJointControlOrSignificantInfluenceMembermemberEntities with joint control or significant influence over entity [member]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.disclosure: IAS 24 19 b
ifrs-fullJointOperationsAxisaxisJoint operations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 B4 c
ifrs-fullJointOperationsMembermemberJoint operations [member]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.disclosure: IFRS 12 B4 c
ifrs-fullJointVenturesAxisaxisJoint ventures [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullJointVenturesMembermemberJoint ventures [member]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.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M a - Effective on first application of IFRS 9
ifrs-fullJointVenturesWhereEntityIsVenturerMembermemberJoint ventures where entity is venturer [member]This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]disclosure: IAS 24 19 e
ifrs-fullKeyManagementPersonnelCompensationX duration debitKey management personnel compensationThe amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17
ifrs-fullKeyManagementPersonnelCompensationOtherLongtermBenefitsX duration debitKey management personnel compensation, other long-term employee benefitsThe 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]]disclosure: IAS 24 17 c
ifrs-fullKeyManagementPersonnelCompensationPostemploymentBenefitsX duration debitKey management personnel compensation, post-employment benefitsThe amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17 b
ifrs-fullKeyManagementPersonnelCompensationSharebasedPaymentX duration debitKey management personnel compensation, share-based paymentThe amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17 e
ifrs-fullKeyManagementPersonnelCompensationShorttermEmployeeBenefitsX duration debitKey management personnel compensation, short-term employee benefitsThe amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17 a
ifrs-fullKeyManagementPersonnelCompensationTerminationBenefitsX duration debitKey management personnel compensation, termination benefitsThe 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]]disclosure: IAS 24 17 d
ifrs-fullKeyManagementPersonnelOfEntityOrParentMembermemberKey management personnel of entity or parent [member]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.disclosure: IAS 24 19 f
ifrs-fullLandX instant debitLandThe amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]example: IAS 16 37 a
ifrs-fullLandAndBuildingsX instant debitLand and buildingsThe 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]example: IAS 16 37 b
ifrs-fullLandAndBuildingsAbstractLand and buildings [abstract]
ifrs-fullLandAndBuildingsMembermemberLand and buildings [member]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]example: IAS 16 37 b
ifrs-fullLandMembermemberLand [member]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]example: IAS 16 37 a
ifrs-fullLaterThanFifteenYearsAndNotLaterThanTwentyYearsMembermemberLater than fifteen years and not later than twenty years [member]This member stands for a time band of later than fifteen years and not later than twenty years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFiveYearsAndNotLaterThanSevenYearsMembermemberLater than five years and not later than seven years [member]This member stands for a time band of later than five years and not later than seven years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFiveYearsAndNotLaterThanTenYearsMembermemberLater than five years and not later than ten years [member]This member stands for a time band of later than five years and not later than ten years.common practice: IAS 1 112 c, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFiveYearsMembermemberLater than five years [member]This member stands for a time band of later than five years.disclosure: IAS 17 31 b iii - Expiry date 2019.01.01, disclosure: IAS 17 35 a iii - Expiry date 2019.01.01, disclosure: IAS 17 47 a iii - Expiry date 2019.01.01, disclosure: IAS 17 56 a iii - Expiry date 2019.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B35 g, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFourMonthsMembermemberLater than four months [member]This member stands for a time band of later than four months.common practice: IAS 1 112 c
ifrs-fullLaterThanFourYearsAndNotLaterThanFiveYearsMembermemberLater than four years and not later than five years [member]This member stands for a time band of later than four years and not later than five years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneMonthAndNotLaterThanSixMonthsMembermemberLater than one month and not later than six months [member]This member stands for a time band of later than one month and not later than six months.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneMonthAndNotLaterThanThreeMonthsMembermemberLater than one month and not later than three months [member]This member stands for a time band of later than one month and not later than three months.example: IFRS 7 B11 b, example: IFRS 7 B35 b, example: IFRS 7 IG31A - Effective 2019.01.01
ifrs-fullLaterThanOneMonthAndNotLaterThanTwoMonthsMembermemberLater than one month and not later than two months [member]This member stands for a time band of later than one month and not later than two months.common practice: IAS 1 112 c, example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLaterThanOneYearAndNotLaterThanFiveYearsMembermemberLater than one year and not later than five years [member]This member stands for a time band of later than one year and not later than five years.disclosure: IAS 17 31 b ii - Expiry date 2019.01.01, disclosure: IAS 17 35 a ii - Expiry date 2019.01.01, disclosure: IAS 17 47 a ii - Expiry date 2019.01.01, disclosure: IAS 17 56 a ii - Expiry date 2019.01.01, example: IFRS 7 B11 d, example: IFRS 7 IG31A - Effective 2019.01.01
ifrs-fullLaterThanOneYearAndNotLaterThanThreeYearsMembermemberLater than one year and not later than three years [member]This member stands for a time band of later than one year and not later than three years.example: IFRS 7 B35 e, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneYearAndNotLaterThanTwoYearsMembermemberLater than one year and not later than two years [member]This member stands for a time band of later than one year and not later than two years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneYearMembermemberLater than one year [member]This member stands for a time band of later than one year.disclosure: IAS 1 61 b, example: IFRS 7 IG28 d - Expiry date 2018.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullLaterThanSevenYearsAndNotLaterThanTenYearsMembermemberLater than seven years and not later than ten years [member]This member stands for a time band of later than seven years and not later than ten years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanSixMonthsAndNotLaterThanOneYearMembermemberLater than six months and not later than one year [member]This member stands for a time band of later than six months and not later than one year.example: IFRS 7 B35 d, example: IFRS 7 IG28 c - Expiry date 2018.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01, example: IFRS 7 B11
ifrs-fullLaterThanSixMonthsMembermemberLater than six months [member]This member stands for a time band of later than six months.common practice: IAS 1 112 c
ifrs-fullLaterThanTenYearsAndNotLaterThanFifteenYearsMembermemberLater than ten years and not later than fifteen years [member]This member stands for a time band of later than ten years and not later than fifteen years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanTenYearsMembermemberLater than ten years [member]This member stands for a time band of later than ten years.common practice: IAS 1 112 c, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeMonthsAndNotLaterThanFourMonthsMembermemberLater than three months and not later than four months [member]This member stands for a time band of later than three months and not later than four months.common practice: IAS 1 112 c
ifrs-fullLaterThanThreeMonthsAndNotLaterThanOneYearMembermemberLater than three months and not later than one year [member]This member stands for a time band of later than three months and not later than one year.example: IFRS 7 B11 c
ifrs-fullLaterThanThreeMonthsAndNotLaterThanSixMonthsMembermemberLater than three months and not later than six months [member]This member stands for a time band of later than three months and not later than six months.example: IFRS 7 B35 c, example: IFRS 7 IG28 b - Expiry date 2018.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeMonthsMembermemberLater than three months [member]This member stands for a time band of later than three months.example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLaterThanThreeYearsAndNotLaterThanFiveYearsMembermemberLater than three years and not later than five years [member]This member stands for a time band of later than three years and not later than five years.example: IFRS 7 B35 f, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeYearsAndNotLaterThanFourYearsMembermemberLater than three years and not later than four years [member]This member stands for a time band of later than three years and not later than four years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeYearsMembermemberLater than three years [member]This member stands for a time band of later than three years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMembermemberLater than twenty years and not later than twenty-five years [member]This member stands for a time band of later than twenty years and not later than twenty-five years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanTwoMonthsAndNotLaterThanThreeMonthsMembermemberLater than two months and not later than three months [member]This member stands for a time band of later than two months and not later than three months.common practice: IAS 1 112 c, example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLaterThanTwoYearsAndNotLaterThanFiveYearsMembermemberLater than two years and not later than five years [member]This member stands for a time band of later than two years and not later than five years.common practice: IAS 1 112 c
ifrs-fullLaterThanTwoYearsAndNotLaterThanThreeYearsMembermemberLater than two years and not later than three years [member]This member stands for a time band of later than two years and not later than three years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLeaseAndSubleasePaymentsRecognisedAsExpenseX duration debitLease and sublease payments recognised as expenseThe amount of payments on leases and subleases recognised as an expense by the lessee.disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullLeaseAndSubleasePaymentsRecognisedAsExpenseAbstractLease and sublease payments recognised as expense [abstract]
ifrs-fullLeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX instant creditLease commitments for short-term leases for which recognition exemption has been usedThe 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.disclosure: IFRS 16 55 - Effective 2019.01.01
ifrs-fullLeaseholdImprovementsMembermemberLeasehold improvements [member]This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.common practice: IAS 16 37
ifrs-fullLeaseLiabilitiesX instant creditLease liabilitiesThe 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.disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullLeaseLiabilitiesAbstractLease liabilities [abstract]
ifrs-fullLeaseLiabilitiesMembermemberLease liabilities [member]This member stands for lease liabilities. [Refer: Lease liabilities]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullLeaseReceivablesMembermemberLease receivables [member]This member stands for receivables related to leases.disclosure: IFRS 7 35H b iii - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLeasesAsLesseeRelatedPartyTransactionsX durationLeases as lessee, related party transactionsThe amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 d
ifrs-fullLeasesAsLessorRelatedPartyTransactionsX durationLeases as lessor, related party transactionsThe amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 d
ifrs-fullLegalFormOfEntitytextLegal form of entityInformation about the legal structure under which the entity operates.disclosure: IAS 1 138 a
ifrs-fullLegalProceedingsContingentLiabilityMembermemberLegal proceedings contingent liability [member]This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullLegalProceedingsProvisionX instant creditLegal proceedings provisionThe amount of provision for legal proceedings. [Refer: Other provisions]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullLegalProceedingsProvisionAbstractLegal proceedings provision [abstract]
ifrs-fullLegalProceedingsProvisionMembermemberLegal proceedings provision [member]This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullLengthOfLifeOfLimitedLifeEntitytextLength of life of limited life entityInformation about the length of the entity's life if it is a limited life entity.disclosure: IAS 1 138 d
ifrs-fullLevel1OfFairValueHierarchyMembermemberLevel 1 of fair value hierarchy [member]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.disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-fullLevel2And3OfFairValueHierarchyMembermemberLevel 2 and 3 of fair value hierarchy [member]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]]disclosure: IAS 19 142
ifrs-fullLevel2OfFairValueHierarchyMembermemberLevel 2 of fair value hierarchy [member]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.disclosure: IFRS 13 93 b
ifrs-fullLevel3OfFairValueHierarchyMembermemberLevel 3 of fair value hierarchy [member]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.disclosure: IFRS 13 93 b
ifrs-fullLevelOfParticipationOfEntityComparedWithOtherParticipatingEntitiesX.XX instantLevel of participation of entity compared with other participating entitiesThe description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity's proportion of the total contributions to the plan or the entity's proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]disclosure: IAS 19 148 d v
ifrs-fullLevelOfPriceIndexX.XX instantLevel of price indexThe 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.disclosure: IAS 29 39 c
ifrs-fullLevelOfRoundingUsedInFinancialStatementstextLevel of rounding used in financial statementsInformation about the level of rounding used in the presentation of amounts in the financial statements.disclosure: IAS 1 51 e
ifrs-fullLevelsOfFairValueHierarchyAxisaxisLevels of fair value hierarchy [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-fullLiabilitiesX instant creditLiabilitiesThe amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 d, disclosure: IFRS 8 23
ifrs-fullLiabilitiesAbstractLiabilities [abstract]
ifrs-fullLiabilitiesArisingFromExplorationForAndEvaluationOfMineralResourcesX instant creditLiabilities arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullLiabilitiesArisingFromFinancingActivitiesX instant creditLiabilities arising from financing activitiesThe 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]example: IAS 7 44D
ifrs-fullLiabilitiesArisingFromFinancingActivitiesAxisaxisLiabilities arising from financing activities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IAS 7 44D
ifrs-fullLiabilitiesArisingFromFinancingActivitiesMembermemberLiabilities arising from financing activities [member]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]example: IAS 7 44D
ifrs-fullLiabilitiesArisingFromInsuranceContractsX instant creditLiabilities under insurance contracts and reinsurance contracts issuedThe amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]example: IAS 1 55, disclosure: IFRS 4 37 b, disclosure: IFRS 4 37 e, example: IFRS 4 IG20 a, example: IFRS 4 IG37 a
ifrs-fullLiabilitiesDueToCentralBanksX instant creditLiabilities due to central banksThe amount of liabilities due to central banks.common practice: IAS 1 55
ifrs-fullLiabilitiesFromSharebasedPaymentTransactions2011X instant creditLiabilities from share-based payment transactionsThe amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 51 b i
ifrs-fullLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant creditLiabilities included in disposal groups classified as held for saleThe amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]disclosure: IAS 1 54 p, disclosure: IFRS 5 38
ifrs-fullLiabilitiesIncurredX instant creditLiabilities incurredThe fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f iii
ifrs-fullLiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration creditLiabilities in subsidiary or businesses acquired or disposedThe amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]disclosure: IAS 7 40 d
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxisaxisLiabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 98
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMembermemberLiabilities measured at fair value and issued with inseparable third-party credit enhancement [member]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]]disclosure: IFRS 13 98
ifrs-fullLiabilitiesMembermemberLiabilities [member]This member stands for present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities]disclosure: IFRS 13 93
ifrs-fullLiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeaturesX instant creditLiabilities or components of equity relating to discretionary participation featuresThe amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.example: IFRS 4 IG22 f, example: IFRS 4 37 b
ifrs-fullLiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefitsX instant creditLiabilities other than actuarial present value of promised retirement benefitsThe 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]disclosure: IAS 26 35 a v
ifrs-fullLiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant creditLiabilities recognised in entity's financial statements in relation to structured entitiesThe amount of liabilities recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]disclosure: IFRS 12 29 a
ifrs-fullLiabilitiesToWhichSignificantRestrictionsApplyX instant creditLiabilities to which significant restrictions applyThe 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.disclosure: IFRS 12 13 c
ifrs-fullLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractLiabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant creditLiabilities with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 b
ifrs-fullLiabilityAssetOfDefinedBenefitPlansX instant creditNet defined benefit liability (asset)The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]disclosure: IAS 19 140 a
ifrs-fullLicenceFeeIncomeX duration creditLicence fee incomeThe amount of income arising from licence fees.common practice: IAS 1 112 c, common practice: IAS 18 35 b - Expiry date 2018.01.01
ifrs-fullLicencesAndFranchisesX instant debitLicences and franchisesThe 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]example: IAS 38 119 d
ifrs-fullLicencesAndFranchisesMembermemberLicences and franchises [member]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]example: IAS 38 119 d
ifrs-fullLicencesMembermemberLicences [member]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]common practice: IAS 38 119
ifrs-fullLifeInsuranceContractsMembermemberLife insurance contracts [member]This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullLifetimeExpectedCreditLossesMembermemberLifetime expected credit losses [member]This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]disclosure: IFRS 7 35H b - Effective 2018.01.01, disclosure: IFRS 7 35M b - Effective 2018.01.01
ifrs-fullLimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolvedtextDescription of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involvedThe 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.disclosure: IFRS 7 41 b
ifrs-fullLineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwilltextDescription of line item(s) in statement of comprehensive income in which amortisation of intangible assets is includedThe 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]disclosure: IAS 38 118 d
esef_corLineItemsNotDimensionallyQualifiedtableLine items not dimensionally qualified
ifrs-fullLineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetstextDescription of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assetsThe 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]disclosure: IFRS 7 42E a
ifrs-fullLiquidityRiskMembermemberLiquidity risk [member]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]example: IFRS 7 32
ifrs-fullLivingAnimalsMembermemberLiving animals [member]This member stands for living animals.common practice: IAS 41 41
ifrs-fullLoanCommitmentsMembermemberLoan commitments [member]This member stands for firm commitments to provide credit under pre-specified terms and conditions.disclosure: IFRS 7 B8E - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullLoansAcquiredInBusinessCombinationMembermemberLoans acquired in business combination [member]This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]example: IFRS 3 B64 h
ifrs-fullLoansAndAdvancesToBanksX instant debitLoans and advances to banksThe amount of loans and advances the entity has made to banks.common practice: IAS 1 55
ifrs-fullLoansAndAdvancesToCustomersX instant debitLoans and advances to customersThe amount of loans and advances the entity has made to customers.common practice: IAS 1 55
ifrs-fullLoansAndReceivablesX instant debitLoans and receivablesThe 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]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullLoansAndReceivablesCategoryMembermemberLoans and receivables, category [member]This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullLoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepaymentX instant creditLoans payable in breach which permitted lender to demand accelerated repaymentThe amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.disclosure: IFRS 7 19
ifrs-fullLoansPayableInDefaultX instant creditLoans payable in defaultThe amount of loans payable in default.disclosure: IFRS 7 18 b
ifrs-fullLoansReceivedX instant creditLoans receivedThe amount of loans received.common practice: IAS 1 112 c
ifrs-fullLoansToGovernmentX instant debitLoans to governmentThe amount of loans to government made by the entity.common practice: IAS 1 55
ifrs-fullLoansToGovernmentMembermemberLoans to government [member]This member stands for loans made to government.common practice: IAS 1 112 c
ifrs-fullLongtermBorrowingsX instant creditNon-current portion of non-current borrowingsThe non-current portion of non-current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullLongtermBorrowingsMembermemberLong-term borrowings [member]This member stands for long-term borrowings. [Refer: Borrowings]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullLongtermContractsMembermemberLong-term contracts [member]This member stands for long-term contracts with customers.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullLongtermDepositsX instant debitLong-term depositsThe amount of long-term deposits held by the entity.common practice: IAS 1 55
ifrs-fullLongtermLegalProceedingsProvisionX instant creditNon-current legal proceedings provisionThe amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullLongtermMiscellaneousOtherProvisionsX instant creditNon-current miscellaneous other provisionsThe amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]common practice: IAS 1 78 d
ifrs-fullLongtermOnerousContractsProvisionX instant creditNon-current onerous contracts provisionThe amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullLongtermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant creditNon-current provision for decommissioning, restoration and rehabilitation costsThe amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullLongtermRestructuringProvisionX instant creditNon-current restructuring provisionThe amount of non-current provision for restructuring. [Refer: Restructuring provision]example: IAS 37 70
ifrs-fullLongtermWarrantyProvisionX instant creditNon-current warranty provisionThe amount of non-current provision for warranties. [Refer: Warranty provision]example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-fullLossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration debitLosses arising from derecognition of financial assets measured at amortised costThe 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]disclosure: IFRS 7 20A - Effective 2018.01.01
ifrs-fullLossesIncurredInRelationToInterestsInStructuredEntitiesX duration debitLosses incurred in relation to interests in structured entitiesThe amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]example: IFRS 12 B26 b
ifrs-fullLossesOnChangeInFairValueOfDerivativesX duration debitLosses on change in fair value of derivativesThe losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]common practice: IAS 1 85
ifrs-fullLossesOnDisposalsOfInvestmentPropertiesX duration debitLosses on disposals of investment propertiesThe losses on disposals of investment properties. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullLossesOnDisposalsOfInvestmentsX duration debitLosses on disposals of investmentsThe losses on the disposal of investments.disclosure: IAS 1 98 d
ifrs-fullLossesOnDisposalsOfNoncurrentAssetsX duration debitLosses on disposals of non-current assetsThe losses on disposals of non-current assets. [Refer: Non-current assets]common practice: IAS 1 112 c
ifrs-fullLossesOnDisposalsOfPropertyPlantAndEquipmentX duration debitLosses on disposals of property, plant and equipmentThe losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 1 98 c
ifrs-fullLossesOnLitigationSettlementsX duration debitLosses on litigation settlementsThe losses on settlements of litigation.disclosure: IAS 1 98 f
ifrs-fullLTELicencesMembermemberLTE licences [member]This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]common practice: IAS 38 119
ifrs-fullMachineryX instant debitMachineryThe amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]example: IAS 16 37 c
ifrs-fullMachineryMembermemberMachinery [member]This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]example: IAS 16 37 c
ifrs-fullMajorBusinessCombinationMembermemberMajor business combination [member]This member stands for major business combinations. [Refer: Business combinations [member]]example: IAS 10 22 a
ifrs-fullMajorComponentsOfTaxExpenseIncomeAbstractMajor components of tax expense (income) [abstract]
ifrs-fullMajorCustomersAxisaxisMajor customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 8 34
ifrs-fullMajorCustomersMembermemberCustomers [member]This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used.disclosure: IFRS 8 34
ifrs-fullMajorOrdinaryShareTransactionsMembermemberMajor ordinary share transactions [member]This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]example: IAS 10 22 f
ifrs-fullMajorPurchasesOfAssetsMembermemberMajor purchases of assets [member]This member stands for major purchases of assets.example: IAS 10 22 c
ifrs-fullManagementConclusionOnFairPresentationAsConsequenceOfDeparturetextManagement conclusion on fair presentation as consequence of departureThe 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.disclosure: IAS 1 20 a
ifrs-fullMandatoryReserveDepositsAtCentralBanksX instant debitMandatory reserve deposits at central banksThe amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.common practice: IAS 1 112 c
ifrs-fullMarketApproachMembermemberMarket approach [member]This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.example: IFRS 13 62
ifrs-fullMarketComparableCompaniesMembermemberMarket comparable companies [member]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]]example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-fullMarketComparablePricesMembermemberMarket comparable prices [member]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]]example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-fullMarketRiskMembermemberMarket risk [member]This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]example: IFRS 7 32
ifrs-fullMarketsOfCustomersAxisaxisMarkets of customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullMarketsOfCustomersMembermemberMarkets of customers [member]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.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullMastheadsAndPublishingTitlesX instant debitMastheads and publishing titlesThe amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]example: IAS 38 119 b
ifrs-fullMastheadsAndPublishingTitlesMembermemberMastheads and publishing titles [member]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]example: IAS 38 119 b
ifrs-fullMaterialIncomeAndExpenseAbstractMaterial income and expense [abstract]
ifrs-fullMaterialReconcilingItemsMembermemberMaterial reconciling items [member]This member stands for material adjustments used to reconcile items in the entity's financial statements.disclosure: IFRS 8 28
ifrs-fullMatrixPricingMembermemberMatrix pricing [member]This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]example: IFRS 13 B7
ifrs-fullMatureBiologicalAssetsMembermemberMature biological assets [member]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]example: IAS 41 43
ifrs-fullMaturityAnalysisForDerivativeFinancialLiabilitiestext blockDisclosure of maturity analysis for derivative financial liabilities [text block]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]disclosure: IFRS 7 39 b
ifrs-fullMaturityAnalysisForNonderivativeFinancialLiabilitiestext blockDisclosure of maturity analysis for non-derivative financial liabilities [text block]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]disclosure: IFRS 7 39 a
ifrs-fullMaturityAxisaxisMaturity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 61, disclosure: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01, disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01, disclosure: IFRS 15 120 b i - Effective 2018.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B11, disclosure: IFRS 7 42E e, disclosure: IFRS 7 23B a - Effective 2018.01.01
ifrs-fullMaximumExposureToCreditRiskX instantMaximum exposure to credit riskThe 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]]disclosure: IFRS 7 35K a - Effective 2018.01.01, disclosure: IFRS 7 36 a - Expiry date 2018.01.01
ifrs-fullMaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedX instantMaximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not appliedThe 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]disclosure: IFRS 7 36 a - Effective 2018.01.01
ifrs-fullMaximumExposureToCreditRiskOfFinancialAssetsX instantMaximum exposure to credit risk of financial assets designated as measured at fair value through profit or lossThe 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]disclosure: IFRS 7 9 a - Effective 2018.01.01
ifrs-fullMaximumExposureToCreditRiskOfLoansOrReceivablesX instantMaximum exposure to credit risk of loans or receivablesThe maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]disclosure: IFRS 7 9 a - Expiry date 2018.01.01
ifrs-fullMaximumExposureToLossFromContinuingInvolvementX instantMaximum exposure to loss from continuing involvementThe amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets.disclosure: IFRS 7 42E c
ifrs-fullMaximumExposureToLossFromInterestsInStructuredEntitiesX instantMaximum exposure to loss from interests in structured entitiesThe amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 29 c
ifrs-fullMaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherPartiesX instant creditMaximum limit of losses of structured entities which entity is required to absorb before other partiesThe maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]example: IFRS 12 B26 d
ifrs-fullMeasurementAxisaxisMeasurement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-fullMeasurementBasesPropertyPlantAndEquipmenttextMeasurement bases, property, plant and equipmentThe 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]disclosure: IAS 16 73 a
ifrs-fullMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationX durationMeasurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationThe amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]disclosure: IFRS 3 B67 a iii
ifrs-fullMediaProductionExpenseX duration debitMedia production expenseThe amount of expense arising from media production.common practice: IAS 1 112 c
ifrs-fullMerchandiseX instant debitCurrent merchandiseA classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullMergerReserveX instant creditMerger reserveA component of equity that may result in relation to a business combination outside the scope of IFRS 3.common practice: IAS 1 55
ifrs-fullMergerReserveMembermemberMerger reserve [member]This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.common practice: IAS 1 108
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesAxisaxisMethod of assessment of expected credit losses [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesMembermemberMethod of assessment of expected credit losses [member]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.example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullMethodOfDeterminingFairValueOfInstrumentsOrIntereststextDescription of method of measuring fair value of instruments or interestsThe description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f iv
ifrs-fullMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextDescription of methods and assumptions used in preparing sensitivity analysisThe 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]]disclosure: IFRS 7 40 b
ifrs-fullMethodsOfGenerationAxisaxisMethods of generation [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 118
ifrs-fullMethodsOfGenerationMembermemberMethods of generation [member]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.disclosure: IAS 38 118
ifrs-fullMethodsOfTranslationUsedToDetermineSupplementaryInformationtextDescription of methods of translation used to determine supplementary informationThe 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.disclosure: IAS 21 57 c
ifrs-fullMethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisktextDescription of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit riskThe 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]disclosure: IFRS 7 11 a
ifrs-fullMethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariablestextDescription of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variablesThe 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.disclosure: IFRS 7 41 a
ifrs-fullMethodsUsedToDetermineConstructionContractRevenueRecognisedtextMethods used to determine construction contract revenue recognisedThe description of the methods used by the entity to determine the construction contract revenue recognised in the period. [Refer: Revenue from construction contracts]disclosure: IFRIC 15 20 a - Expiry date 2018.01.01, disclosure: IAS 11 39 b - Expiry date 2018.01.01
ifrs-fullMethodsUsedToDetermineStageOfCompletionOfConstructionInProgresstextMethods used to determine stage of completion of construction in progressThe description of the methods used by the entity to determine the stage of completion of construction contracts in progress.disclosure: IFRIC 15 20 c - Expiry date 2018.01.01, disclosure: IAS 11 39 c - Expiry date 2018.01.01
ifrs-fullMethodsUsedToMeasureRisktextMethods used to measure riskThe description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 b
ifrs-fullMethodUsedToAccountForInvestmentsInAssociatestextMethod used to account for investments in associatesThe description of the method used to account for investments in associates. [Refer: Associates [member]]disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-fullMethodUsedToAccountForInvestmentsInJointVenturestextMethod used to account for investments in joint venturesThe description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-fullMethodUsedToAccountForInvestmentsInSubsidiariestextMethod used to account for investments in subsidiariesThe description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-fullMethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextMethod used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l iv
ifrs-fullMinimumFinanceLeasePaymentsPayableX instant creditMinimum finance lease payments payableThe amount of payments over the finance lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee.disclosure: IAS 17 31 b - Expiry date 2019.01.01
ifrs-fullMinimumFinanceLeasePaymentsPayableAtPresentValueX instant creditMinimum finance lease payments payable, at present valueThe present value of minimum finance lease payments payable. [Refer: Minimum finance lease payments payable]disclosure: IAS 17 31 b - Expiry date 2019.01.01
ifrs-fullMinimumFinanceLeasePaymentsReceivableAtPresentValueX instant debitMinimum finance lease payments receivable, at present valueThe present value of minimum finance lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 47 a - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsOfArrangementsThatIncludePaymentsForNonleaseElementsX instant creditMinimum lease payments of arrangements that include payments for non-lease elementsMinimum lease payments related to arrangements that include payments for non-lease elements. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IFRIC 4 15 b i - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsOfOtherArrangementsThatDoNotIncludePaymentsForNonleaseElementsX instant creditMinimum lease payments of other arrangements that do not include payments for non-lease elementsMinimum lease payments related to arrangements that do not include payments for non-lease elements. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IFRIC 4 15 b i - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsPayableUnderNoncancellableOperatingLeaseX instant creditMinimum lease payments payable under non-cancellable operating leaseThe amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 35 a - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsReceivableUnderNoncancellableOperatingLeaseX instant debitMinimum lease payments receivable under non-cancellable operating leaseThe amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 56 a - Expiry date 2019.01.01
ifrs-fullMinimumOperatingLeasePaymentsX duration debitMinimum operating lease payments recognised as expenseThe portion of operating lease payments that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee recognised as an expense.disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullMiningAssetsX instant debitMining assetsThe amount of assets related to mining activities of the entity.common practice: IAS 16 37
ifrs-fullMiningAssetsMembermemberMining assets [member]This member stands for mining assets. [Refer: Mining assets]common practice: IAS 16 37
ifrs-fullMiningPropertyMembermemberMining property [member]This member stands for property related to mining activities.common practice: IAS 16 37
ifrs-fullMiningRightsMembermemberMining rights [member]This member stands for rights related to mining activities.common practice: IAS 38 119
ifrs-fullMiscellaneousAssetsAbstractMiscellaneous assets [abstract]
ifrs-fullMiscellaneousComponentsOfEquityAbstractMiscellaneous components of equity [abstract]
ifrs-fullMiscellaneousCurrentAssetsAbstractMiscellaneous current assets [abstract]
ifrs-fullMiscellaneousCurrentLiabilitiesAbstractMiscellaneous current liabilities [abstract]
ifrs-fullMiscellaneousEquityAbstractMiscellaneous equity [abstract]
ifrs-fullMiscellaneousLiabilitiesAbstractMiscellaneous liabilities [abstract]
ifrs-fullMiscellaneousNoncurrentAssetsAbstractMiscellaneous non-current assets [abstract]
ifrs-fullMiscellaneousNoncurrentLiabilitiesAbstractMiscellaneous non-current liabilities [abstract]
ifrs-fullMiscellaneousOtherComprehensiveIncomeAbstractMiscellaneous other comprehensive income [abstract]
ifrs-fullMiscellaneousOtherOperatingExpenseX duration debitMiscellaneous other operating expenseThe amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]common practice: IAS 1 112 c
ifrs-fullMiscellaneousOtherOperatingIncomeX duration creditMiscellaneous other operating incomeThe amount of miscellaneous other operating income. [Refer: Other operating income (expense)]common practice: IAS 1 112 c
ifrs-fullMiscellaneousOtherProvisionsX instant creditMiscellaneous other provisionsThe amount of miscellaneous other provisions. [Refer: Other provisions]common practice: IAS 1 78 d
ifrs-fullMiscellaneousOtherProvisionsAbstractMiscellaneous other provisions [abstract]
ifrs-fullMiscellaneousOtherProvisionsMembermemberMiscellaneous other provisions [member]This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]disclosure: IAS 37 84
ifrs-fullMiscellaneousOtherReservesMembermemberMiscellaneous other reserves [member]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]]common practice: IAS 1 108
ifrs-fullMiscellaneousTimeBandsAbstractMiscellaneous time bands [abstract]
ifrs-fullModelUsedToMeasureInvestmentPropertytextExplanation of whether entity applied fair value model or cost model to measure investment propertyThe 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]disclosure: IAS 40 75 a
ifrs-fullMortgagesMembermemberMortgages [member]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.example: IFRS 7 IG40B, example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 6
ifrs-fullMotorVehiclesX instant debitMotor vehiclesThe amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]example: IAS 16 37 f
ifrs-fullMotorVehiclesMembermemberMotor vehicles [member]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]example: IAS 16 37 f
ifrs-fullMultiemployerDefinedBenefitPlansMembermemberMulti-employer defined benefit plans [member]This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]disclosure: IAS 19 33 b, disclosure: IAS 19 34 b
ifrs-fullMultiperiodExcessEarningsMethodMembermemberMulti-period excess earnings method [member]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]]example: IFRS 13 B11 c
ifrs-fullNameOfAcquireetextName of acquireeThe name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 a
ifrs-fullNameOfAssociatetextName of associateThe name of an associate. [Refer: Associates [member]]disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i
ifrs-fullNameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextName of entity whose consolidated financial statements have been produced for public useThe 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]]disclosure: IAS 27 16 a
ifrs-fullNameOfGovernmentAndNatureOfRelationshipWithGovernmenttextName of government and nature of relationship with governmentThe name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]disclosure: IAS 24 26 a
ifrs-fullNameOfJointOperationtextName of joint operationThe name of a joint operation. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a i
ifrs-fullNameOfJointVenturetextName of joint ventureThe name of a joint venture. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i
ifrs-fullNameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatementstextName of most senior parent entity producing publicly available financial statementsThe name of most senior parent entity producing publicly available financial statements.disclosure: IAS 24 13
ifrs-fullNameOfParentEntitytextName of parent entityThe name of the entity's parent. [Refer: Parent [member]]disclosure: IAS 1 138 c, disclosure: IAS 24 13
ifrs-fullNameOfReportingEntityOrOtherMeansOfIdentificationtextName of reporting entity or other means of identificationThe name of the reporting entity or other means of identification.disclosure: IAS 1 51 a
ifrs-fullNameOfSubsidiarytextName of subsidiaryThe name of a subsidiary. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 12 a, disclosure: IFRS 12 19B a
ifrs-fullNameOfUltimateParentOfGrouptextName of ultimate parent of groupThe name of the ultimate controlling party of the group.disclosure: IAS 1 138 c, disclosure: IAS 24 13
ifrs-fullNamesOfEmployersAndEmployeeGroupsCoveredtextNames of employers and employee groups coveredThe names of employers and employee groups covered in retirement benefit plans.disclosure: IAS 26 36 a
ifrs-fullNatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitiontextDescription of nature of transferred financial assets that are not derecognised in their entiretyThe description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]disclosure: IFRS 7 42D a
ifrs-fullNatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposedtextDescription of nature of risks and rewards of ownership to which entity is exposedThe 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]disclosure: IFRS 7 42D b
ifrs-fullNetAmountArisingFromInsuranceContractsMembermemberNet amount arising from insurance contracts [member]This member stands for the net amount arising from insurance contracts. It also represents the standard value for the 'Amounts arising from insurance contracts' axis if no other member is used. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullNetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchangedX instant creditNet amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchangedThe 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]]example: IFRS 7 B11D c
ifrs-fullNetAssetsLiabilitiesX instant debitAssets (liabilities)The amount of assets less the amount of liabilities.common practice: IAS 1 112 c, example: IFRS 1 IG63
ifrs-fullNetAssetsLiabilitiesAbstractNet assets (liabilities) [abstract]
ifrs-fullNetCurrentAssetsLiabilitiesAbstractNet current assets (liabilities) [abstract]
ifrs-fullNetDebtX instant creditNet debtThe amount of net debt of the entity.common practice: IAS 1 112 c
ifrs-fullNetDeferredTaxAssetsX instant debitNet deferred tax assetsThe 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]common practice: IAS 12 81 g i
ifrs-fullNetDeferredTaxAssetsAndLiabilitiesAbstractNet deferred tax assets and liabilities [abstract]
ifrs-fullNetDeferredTaxLiabilitiesX instant creditNet deferred tax liabilitiesThe 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]common practice: IAS 12 81 g i
ifrs-fullNetDefinedBenefitLiabilityAssetAxisaxisNet defined benefit liability (asset) [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 140 a
ifrs-fullNetDefinedBenefitLiabilityAssetMembermemberNet defined benefit liability (asset) [member]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)]disclosure: IAS 19 140 a
ifrs-fullNetEarnedPremiumX duration creditNet earned premiumThe amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]common practice: IAS 1 85
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant debitNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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.disclosure: IFRS 7 13C e
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant debitNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionThe 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]disclosure: IFRS 7 13C c
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant creditNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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.disclosure: IFRS 7 13C e
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant creditNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionThe 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]disclosure: IFRS 7 13C c
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetForeignExchangeGainX duration creditNet foreign exchange gainThe net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]common practice: IAS 21 52 a
ifrs-fullNetForeignExchangeLossX duration debitNet foreign exchange lossThe net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]common practice: IAS 21 52 a
ifrs-fullNetInvestmentInFinanceLeaseX instant debitNet investment in finance leaseThe 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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullNetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration creditNet movement in deferred tax arising from regulatory deferral account balances related to profit or lossThe 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)]disclosure: IFRS 14 24, disclosure: IFRS 14 B12 b
ifrs-fullNetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration creditNet movement in other regulatory deferral account balances related to profit or lossThe 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]common practice: IFRS 14 IE5, common practice: IFRS 14 25
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstractNet movement in regulatory deferral account balances related to other comprehensive income [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration creditNet movement in regulatory deferral account balances related to profit or lossThe amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]disclosure: IFRS 14 23, disclosure: IFRS 14 35
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstractNet movement in regulatory deferral account balances related to profit or loss [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration creditNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxThe 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]disclosure: IFRS 14 24, disclosure: IFRS 14 B12 a
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstractNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterestsX duration creditNet movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interestsThe 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]disclosure: IFRS 14 B25
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperationX duration creditNet movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operationThe 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]]disclosure: IFRS 14 25
ifrs-fullNetworkInfrastructureMembermemberNetwork infrastructure [member]This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullNewIFRSsAxisaxisNew IFRSs [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 30 b
ifrs-fullNewIFRSsMembermemberNew IFRSs [member]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]]disclosure: IAS 8 30 b
ifrs-fullNewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration creditNew liabilities, contingent liabilities recognised in business combinationThe amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]common practice: IFRS 3 B67 c
ifrs-fullNewProvisionsOtherProvisionsX duration creditNew provisions, other provisionsThe amount recognised for new other provisions. [Refer: Other provisions]common practice: IAS 37 84 b
ifrs-fullNominalAmountOfHedgingInstrumentX.XX instantNominal amount of hedging instrumentThe nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23B a - Effective 2018.01.01, disclosure: IFRS 7 24A d - Effective 2018.01.01
ifrs-fullNominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX instantNominal 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 riskThe nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G c - Effective 2018.01.01
ifrs-fullNonadjustingEventsAfterReportingPeriodAxisaxisNon-adjusting events after reporting period [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 10 21
ifrs-fullNonadjustingEventsMembermemberNon-adjusting events after reporting period [member]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.disclosure: IAS 10 21
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueX instant debitNon-cash assets declared for distribution to owners before financial statements authorised for issueThe 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.disclosure: IFRIC 17 17 b
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValueX instant debitNon-cash assets declared for distribution to owners before financial statements authorised for issue, at fair valueThe 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]disclosure: IFRIC 17 17 c
ifrs-fullNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant debitNon-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralThe 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.disclosure: IAS 39 37 a - Expiry date 2018.01.01, disclosure: IFRS 9 3.2.23 a - Effective 2018.01.01
ifrs-fullNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDateX instant creditNon-controlling interest in acquiree recognised at acquisition dateThe amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 o i
ifrs-fullNoncontrollingInterestsX instant creditNon-controlling interestsThe amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]disclosure: IAS 1 54 q, disclosure: IFRS 10 22, disclosure: IFRS 12 12 f
ifrs-fullNoncontrollingInterestsMembermemberNon-controlling interests [member]This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.disclosure: IAS 1 106
ifrs-fullNoncurrentAccruedIncomeX instant debitNon-current accrued incomeThe amount of non-current accrued income. [Refer: Accrued income]common practice: IAS 1 112 c
ifrs-fullNoncurrentAdvancesX instant creditNon-current advances receivedThe non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received]common practice: IAS 1 55
ifrs-fullNoncurrentAssetsX instant debitNon-current assetsThe amount of assets that do not meet the definition of current assets. [Refer: Current assets]disclosure: IAS 1 66, disclosure: IFRS 12 B12 b ii, example: IFRS 12 B10 b
ifrs-fullNoncurrentAssetsAbstractNon-current assets [abstract]
ifrs-fullNoncurrentAssetsHeldForSaleMembermemberNon-current assets held for sale [member]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]example: IFRS 13 IE60, example: IFRS 13 94, common practice: IFRS 5 38
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersX instant debitNon-current assets or disposal groups classified as held for distribution to ownersThe amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]disclosure: IFRS 5 38, disclosure: IFRS 5 5A
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleX instant debitNon-current assets or disposal groups classified as held for saleThe amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]disclosure: IFRS 5 38
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMembermemberNon-current assets or disposal groups classified as held for sale [member]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]]common practice: IAS 36 127
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant debitNon-current assets or disposal groups classified as held for sale or as held for distribution to ownersThe 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]disclosure: IAS 1 54 j
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstractNon-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
ifrs-fullNoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContractsX instant debitNon-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contractsThe amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]disclosure: IFRS 8 33 b
ifrs-fullNoncurrentAssetsRecognisedAsOfAcquisitionDateX instant debitNon-current assets recognised as of acquisition dateThe amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullNoncurrentBiologicalAssetsX instant debitNon-current biological assetsThe amount of non-current biological assets. [Refer: Biological assets]disclosure: IAS 1 54 f
ifrs-fullNoncurrentBiologicalAssetsMembermemberNon-current biological assets [member]This member stands for non-current biological assets. [Refer: Biological assets]common practice: IAS 41 50
ifrs-fullNoncurrentContractAssetsX instant debitNon-current contract assetsThe amount of non-current contract assets. [Refer: Contract assets]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullNoncurrentContractLiabilitiesX instant creditNon-current contract liabilitiesThe amount of non-current contract liabilities. [Refer: Contract liabilities]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullNoncurrentDebtInstrumentsIssuedX instant creditNon-current debt instruments issuedThe amount of non-current debt instruments issued. [Refer: Debt instruments issued]common practice: IAS 1 55
ifrs-fullNoncurrentDepositsFromCustomersX instant creditNon-current deposits from customersThe amount of non-current deposits from customers. [Refer: Deposits from customers]common practice: IAS 1 55
ifrs-fullNoncurrentDerivativeFinancialAssetsX instant debitNon-current derivative financial assetsThe amount of non-current derivative financial assets. [Refer: Derivative financial assets]common practice: IAS 1 55
ifrs-fullNoncurrentDerivativeFinancialLiabilitiesX instant creditNon-current derivative financial liabilitiesThe amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]common practice: IAS 1 55
ifrs-fullNoncurrentDividendPayablesX instant creditNon-current dividend payablesThe amount of non-current dividend payables. [Refer: Dividend payables]common practice: IAS 1 55
ifrs-fullNoncurrentExciseTaxPayablesX instant creditNon-current excise tax payablesThe amount of non-current excise tax payables. [Refer: Excise tax payables]common practice: IAS 1 78
ifrs-fullNoncurrentFinanceLeaseLiabilitiesX instant creditNon-current finance lease liabilitiesThe amount of non-current finance lease liabilities. [Refer: Finance lease liabilities]common practice: IAS 1 55 - Expiry date 2019.01.01
ifrs-fullNoncurrentFinanceLeaseReceivablesX instant debitNon-current finance lease receivablesThe amount of non-current finance lease receivables. [Refer: Finance lease receivables]common practice: IAS 1 55
ifrs-fullNoncurrentFinancialAssetsX instant debitNon-current financial assetsThe amount of non-current financial assets. [Refer: Financial assets]disclosure: IFRS 7 25
ifrs-fullNoncurrentFinancialAssetsAtAmortisedCostX instant debitNon-current financial assets at amortised costThe amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant debitNon-current financial assets at fair value through other comprehensive incomeThe amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractNon-current financial assets at fair value through other comprehensive income [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant debitNon-current financial assets at fair value through profit or lossThe amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]disclosure: IFRS 7 8 a
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractNon-current financial assets at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant debitNon-current financial assets at fair value through profit or loss, classified as held for tradingThe 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]common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant debitNon-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 a
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant debitNon-current financial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAvailableforsaleX instant debitNon-current financial assets available-for-saleThe amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullNoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitNon-current financial assets measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullNoncurrentFinancialLiabilitiesX instant creditNon-current financial liabilitiesThe amount of non-current financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 25
ifrs-fullNoncurrentFinancialLiabilitiesAtAmortisedCostX instant creditNon-current financial liabilities at amortised costThe amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant creditNon-current financial liabilities at fair value through profit or lossThe amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]disclosure: IFRS 7 8 e
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractNon-current financial liabilities at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant creditNon-current financial liabilities at fair value through profit or loss, classified as held for tradingThe amount of non-current financial liabilities measured at fair value through profit or loss classified as held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]disclosure: IFRS 7 8 e
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant creditNon-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 e
ifrs-fullNoncurrentGovernmentGrantsX instant creditNon-current government grantsThe amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]common practice: IAS 1 55
ifrs-fullNoncurrentHeldtomaturityInvestmentsX instant debitNon-current held-to-maturity investmentsThe amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullNoncurrentInterestPayableX instant creditNon-current interest payableThe amount of non-current interest payable. [Refer: Interest payable]common practice: IAS 1 112 c
ifrs-fullNoncurrentInterestReceivableX instant debitNon-current interest receivableThe amount of non-current interest receivable. [Refer: Interest receivable]common practice: IAS 1 112 c
ifrs-fullNoncurrentInventoriesX instant debitNon-current inventoriesThe amount of non-current inventories. [Refer: Inventories]disclosure: IAS 1 54 g
ifrs-fullNoncurrentInventoriesArisingFromExtractiveActivitiesAbstractNon-current inventories arising from extractive activities [abstract]
ifrs-fullNoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant debitNon-current investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullNoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant debitNon-current investments other than investments accounted for using equity methodThe 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]common practice: IAS 1 55
ifrs-fullNoncurrentLeaseLiabilitiesX instant creditNon-current lease liabilitiesThe amount of non-current lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullNoncurrentLeasePrepaymentsX instant debitNon-current lease prepaymentsThe amount of non-current prepayments for leases. [Refer: Non-current prepayments]common practice: IAS 1 55
ifrs-fullNoncurrentLiabilitiesX instant creditNon-current liabilitiesThe amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iv, example: IFRS 12 B10 b
ifrs-fullNoncurrentLiabilitiesAbstractNon-current liabilities [abstract]
ifrs-fullNoncurrentLiabilitiesRecognisedAsOfAcquisitionDateX instant creditNon-current liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullNoncurrentLoansAndReceivablesX instant debitNon-current loans and receivablesThe amount of non-current loans and receivables. [Refer: Loans and receivables]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullNoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant debitNon-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralThe 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.disclosure: IAS 39 37 a - Expiry date 2018.01.01, disclosure: IFRS 9 3.2.23 a - Effective 2018.01.01
ifrs-fullNoncurrentOreStockpilesX instant debitNon-current ore stockpilesA classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullNoncurrentPayablesX instant creditTrade and other non-current payablesThe amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]disclosure: IAS 1 54 k
ifrs-fullNoncurrentPayablesAbstractTrade and other non-current payables [abstract]
ifrs-fullNoncurrentPayablesForPurchaseOfEnergyX instant creditNon-current payables for purchase of energyThe amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesForPurchaseOfNoncurrentAssetsX instant creditNon-current payables for purchase of non-current assetsThe amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant creditNon-current payables on social security and taxes other than income taxThe 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]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesToRelatedPartiesX instant creditNon-current payables to related partiesThe amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesToTradeSuppliersX instant creditNon-current trade payablesThe non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]common practice: IAS 1 78
ifrs-fullNoncurrentPortionOfNoncurrentBondsIssuedX instant creditNon-current portion of non-current bonds issuedThe non-current portion of non-current bonds issued. [Refer: Bonds issued]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentBorrowingsByTypeAbstractNon-current portion of non-current borrowings, by type [abstract]
ifrs-fullNoncurrentPortionOfNoncurrentCommercialPapersIssuedX instant creditNon-current portion of non-current commercial papers issuedThe non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentLoansReceivedX instant creditNon-current portion of non-current loans receivedThe non-current portion of non-current loans received. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant creditNon-current portion of non-current notes and debentures issuedThe non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant creditNon-current portion of non-current secured bank loans receivedThe non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant creditNon-current portion of non-current unsecured bank loans receivedThe non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfOtherNoncurrentBorrowingsX instant creditNon-current portion of other non-current borrowingsThe non-current portion of non-current other borrowings. [Refer: Other borrowings]common practice: IAS 1 112 c
ifrs-fullNoncurrentPrepaymentsX instant debitNon-current prepaymentsThe amount of non-current prepayments. [Refer: Prepayments]example: IAS 1 78 b
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeX instant debitNon-current prepayments and non-current accrued incomeThe amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income]common practice: IAS 1 112 c
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstractNon-current prepayments and non-current accrued income [abstract]
ifrs-fullNoncurrentProgrammingAssetsX instant debitNon-current programming assetsThe amount of non-current programming assets. [Refer: Programming assets]common practice: IAS 1 55
ifrs-fullNoncurrentProvisionsX instant creditNon-current provisionsThe amount of non-current provisions. [Refer: Provisions]disclosure: IAS 1 54 l
ifrs-fullNoncurrentProvisionsAbstractNon-current provisions [abstract]
ifrs-fullNoncurrentProvisionsForEmployeeBenefitsX instant creditNon-current provisions for employee benefitsThe amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]disclosure: IAS 1 78 d
ifrs-fullNoncurrentReceivablesX instant debitTrade and other non-current receivablesThe amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-fullNoncurrentReceivablesAbstractTrade and other non-current receivables [abstract]
ifrs-fullNoncurrentReceivablesDueFromAssociatesX instant debitNon-current receivables due from associatesThe amount of non-current receivables due from associates. [Refer: Associates [member]]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesDueFromJointVenturesX instant debitNon-current receivables due from joint venturesThe amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesDueFromRelatedPartiesX instant debitNon-current receivables due from related partiesThe amount of non-current receivables due from related parties. [Refer: Related parties [member]]example: IAS 1 78 b
ifrs-fullNoncurrentReceivablesFromContractsWithCustomersX instant debitNon-current receivables from contracts with customersThe amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullNoncurrentReceivablesFromRentalOfPropertiesX instant debitNon-current receivables from rental of propertiesThe amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesFromSaleOfPropertiesX instant debitNon-current receivables from sale of propertiesThe amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesFromTaxesOtherThanIncomeTaxX instant debitNon-current receivables from taxes other than income taxThe amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]common practice: IAS 1 78 b
ifrs-fullNoncurrentRecognisedAssetsDefinedBenefitPlanX instant debitNon-current net defined benefit assetThe amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]common practice: IAS 1 55
ifrs-fullNoncurrentRecognisedLiabilitiesDefinedBenefitPlanX instant creditNon-current net defined benefit liabilityThe amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]common practice: IAS 1 55
ifrs-fullNoncurrentRefundsProvisionX instant creditNon-current refunds provisionThe amount of non-current provision for refunds. [Refer: Refunds provision]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullNoncurrentRestrictedCashAndCashEquivalentsX instant debitNon-current restricted cash and cash equivalentsThe amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 55
ifrs-fullNoncurrentRetentionPayablesX instant creditNon-current retention payablesThe amount of non-current retention payables. [Refer: Retention payables]common practice: IAS 1 78
ifrs-fullNoncurrentTradeReceivablesX instant debitNon-current trade receivablesThe amount of non-current trade receivables. [Refer: Trade receivables]example: IAS 1 78 b
ifrs-fullNoncurrentValueAddedTaxPayablesX instant creditNon-current value added tax payablesThe amount of non-current value added tax payables. [Refer: Value added tax payables]common practice: IAS 1 78
ifrs-fullNoncurrentValueAddedTaxReceivablesX instant debitNon-current value added tax receivablesThe amount of non-current value added tax receivables. [Refer: Value added tax receivables]common practice: IAS 1 78 b
ifrs-fullNonderivativeFinancialLiabilitiesUndiscountedCashFlowsX instant creditNon-derivative financial liabilities, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.disclosure: IFRS 7 39 a
ifrs-fullNongovernmentCustomersMembermemberNon-government customers [member]This member stands for non-government customers. [Refer: Government [member]]example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullNoninsuranceAssetsAcquiredByExercisingRightsToRecoveriesX instant creditNon-insurance assets acquired by exercising rights to recoveriesThe amount of non-insurance assets acquired by exercising rights to recoveries.example: IFRS 4 IG22 h, example: IFRS 4 37 b
ifrs-fullNonlifeInsuranceContractsMembermemberNon-life insurance contracts [member]This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullNonrecurringFairValueMeasurementMembermemberNon-recurring fair value measurement [member]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]]disclosure: IFRS 13 93 a
ifrs-fullNonsubscriptionCirculationRevenueX duration creditNon-subscription circulation revenueThe amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
esef_corNotesAccountingPoliciesAndMandatoryTagsNotes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements
ifrs-fullNotesAndDebenturesIssuedX instant creditNotes and debentures issuedThe amount of notes and debentures issued by the entity.common practice: IAS 1 112 c
ifrs-fullNotInternallyGeneratedMembermemberNot internally generated [member]This member stands for items that have not been internally generated by the entity.disclosure: IAS 38 118
ifrs-fullNotionalAmountX instantNotional amountThe nominal or face amount of a financial instrument, used to calculate payments made on that instrument.common practice: IAS 1 112 c
ifrs-fullNotLaterThanOneMonthMembermemberNot later than one month [member]This member stands for a time band of not later than one month.example: IFRS 7 B11 a, example: IFRS 7 B35 a, example: IFRS 7 IG31A - Effective 2019.01.01
ifrs-fullNotLaterThanOneYearMembermemberNot later than one year [member]This member stands for a time band of not later than one year.disclosure: IAS 1 61 a, disclosure: IAS 17 31 b i - Expiry date 2019.01.01, disclosure: IAS 17 35 a i - Expiry date 2019.01.01, disclosure: IAS 17 47 a i - Expiry date 2019.01.01, disclosure: IAS 17 56 a i - Expiry date 2019.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullNotLaterThanThreeMonthsMembermemberNot later than three months [member]This member stands for a time band of not later than three months.common practice: IAS 1 112 c, example: IFRS 7 IG28 a - Expiry date 2018.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMembermemberNot measured at fair value in statement of financial position but for which fair value is disclosed [member]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]]disclosure: IFRS 13 97
ifrs-fullNumberAndAverageNumberOfEmployeesAbstractNumber and average number of employees [abstract]
ifrs-fullNumberOfEmployeesX.XX instantNumber of employeesThe number of personnel employed by the entity at a date.common practice: IAS 1 112 c
ifrs-fullNumberOfInstrumentsGrantedInSharebasedPaymentArrangementX.XX durationNumber of instruments granted in share-based payment arrangementThe number of instruments granted in share-based payment arrangement.example: IFRS 2 IG23, example: IFRS 2 45 a
ifrs-fullNumberOfInstrumentsOrInterestsIssuedOrIssuableX.XX instantNumber of instruments or interests issued or issuableThe number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.disclosure: IFRS 3 B64 f iv
ifrs-fullNumberOfInstrumentsOtherEquityInstrumentsGrantedX.XX durationNumber of other equity instruments granted in share-based payment arrangementThe number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.disclosure: IFRS 2 47 b, common practice: IFRS 2 45
ifrs-fullNumberOfLivingAnimalsX.XX instantNumber of living animalsThe number of entity's living animals.common practice: IAS 41 46 b i
ifrs-fullNumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangementX.XX instantNumber of other equity instruments exercisable in share-based payment arrangementThe number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangementX.XX durationNumber of other equity instruments exercised or vested in share-based payment arrangementThe number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangementX.XX durationNumber of other equity instruments expired in share-based payment arrangementThe number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangementX.XX durationNumber of other equity instruments forfeited in share-based payment arrangementThe number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementX.XX instantNumber of other equity instruments outstanding in share-based payment arrangementThe number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherParticipantsOfRetirementBenefitPlanX.XX durationNumber of other participants of retirement benefit planThe number of other participants in a retirement benefit plan.disclosure: IAS 26 36 b
ifrs-fullNumberOfOutstandingShareOptionsX.XX instantNumber of share options outstanding in share-based payment arrangementThe number of share options outstanding in a share-based payment arrangement.disclosure: IFRS 2 45 d, disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi
ifrs-fullNumberOfParticipantsOfRetirementBenefitPlanReceivingBenefitsX.XX durationNumber of participants of retirement benefit plan receiving benefitsThe number of participants in a retirement benefit plan receiving benefits.disclosure: IAS 26 36 b
ifrs-fullNumberOfShareOptionsExercisableInSharebasedPaymentArrangementX.XX instantNumber of share options exercisable in share-based payment arrangementThe number of share options exercisable in a share-based payment arrangement.disclosure: IFRS 2 45 b vii
ifrs-fullNumberOfShareOptionsExercisedInSharebasedPaymentArrangementX.XX durationNumber of share options exercised in share-based payment arrangementThe number of share options exercised in a share-based payment arrangement.disclosure: IFRS 2 45 b iv
ifrs-fullNumberOfShareOptionsExpiredInSharebasedPaymentArrangementX.XX durationNumber of share options expired in share-based payment arrangementThe number of share options expired in a share-based payment arrangement.disclosure: IFRS 2 45 b v
ifrs-fullNumberOfShareOptionsForfeitedInSharebasedPaymentArrangementX.XX durationNumber of share options forfeited in share-based payment arrangementThe number of share options forfeited in a share-based payment arrangement.disclosure: IFRS 2 45 b iii
ifrs-fullNumberOfShareOptionsGrantedInSharebasedPaymentArrangementX.XX durationNumber of share options granted in share-based payment arrangementThe number of share options granted in a share-based payment arrangement.disclosure: IFRS 2 45 b ii
ifrs-fullNumberOfSharesAuthorisedsharesNumber of shares authorisedThe number of shares authorised.disclosure: IAS 1 79 a i
ifrs-fullNumberOfSharesIssuedsharesNumber of shares issuedThe number of shares issued by the entity.common practice: IAS 1 106 d
ifrs-fullNumberOfSharesIssuedAbstractNumber of shares issued [abstract]
ifrs-fullNumberOfSharesIssuedAndFullyPaidsharesNumber of shares issued and fully paidThe number of shares issued by the entity, for which full payment has been received.disclosure: IAS 1 79 a ii
ifrs-fullNumberOfSharesIssuedButNotFullyPaidsharesNumber of shares issued but not fully paidThe number of shares issued by the entity, for which full payment has not been received.disclosure: IAS 1 79 a ii
ifrs-fullNumberOfSharesOutstandingsharesNumber of shares outstandingThe number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]disclosure: IAS 1 79 a iv
ifrs-fullOccupancyExpenseX duration debitOccupancy expenseThe amount of expense arising from occupancy services received by the entity.common practice: IAS 1 85
ifrs-fullOfficeEquipmentX instant debitOffice equipmentThe 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]example: IAS 16 37 h
ifrs-fullOfficeEquipmentMembermemberOffice equipment [member]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]example: IAS 16 37 h
ifrs-fullOilAndGasAssetsX instant debitOil and gas assetsThe amount of assets related to the exploration, evaluation, development or production of oil and gas.common practice: IAS 16 37
ifrs-fullOilAndGasAssetsMembermemberOil and gas assets [member]This member stands for oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 16 37
ifrs-fullOnDemandMembermemberOn demand [member]This member stands for an on demand time band.common practice: IAS 1 112 c
ifrs-fullOnerousContractsContingentLiabilityMembermemberOnerous contracts contingent liability [member]This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullOnerousContractsProvisionX instant creditOnerous contracts provisionThe 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]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullOnerousContractsProvisionAbstractOnerous contracts provision [abstract]
ifrs-fullOnerousContractsProvisionMembermemberOnerous contracts provision [member]This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullOperatingExpenseX duration debitOperating expenseThe amount of all operating expenses.common practice: IAS 1 85
ifrs-fullOperatingExpenseExcludingCostOfSalesX duration debitOperating expense excluding cost of salesThe amount of operating expense excluding the cost of sales. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullOperatingLeaseIncomeX duration creditOperating lease incomeThe 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.disclosure: IFRS 16 90 b - Effective 2019.01.01
ifrs-fullOperatingSegmentsMembermemberOperating segments [member]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]disclosure: IFRS 8 28
ifrs-fullOptionContractMembermemberOption contract [member]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]]common practice: IAS 1 112 c
ifrs-fullOptionPricingModelMembermemberOption pricing model [member]This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]example: IFRS 13 B11 b, example: IFRS 13 IE63
ifrs-fullOrdinarySharesMembermemberOrdinary shares [member]This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.common practice: IAS 1 79 a, disclosure: IAS 33 66
ifrs-fullOriginalAssetsBeforeTransferX instant debitOriginal assets before transferThe amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.disclosure: IFRS 7 42D f
ifrs-fullOtherAdjustmentsForNoncashItemsX duration debitOther adjustments for non-cash itemsAdjustments 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)]common practice: IAS 7 20 b
ifrs-fullOtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlowX duration debitOther adjustments for which cash effects are investing or financing cash flowAdjustments 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)]common practice: IAS 7 20 c
ifrs-fullOtherAdjustmentsToReconcileProfitLossX duration debitOther adjustments to reconcile profit (loss)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)]disclosure: IAS 7 20
ifrs-fullOtherAssetsX instant debitOther assetsThe amount of assets that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherAssetsAmountContributedToFairValueOfPlanAssetsX instant debitOther assets, amount contributed to fair value of plan assetsThe amount that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]common practice: IAS 19 142
ifrs-fullOtherAssetsMembermemberOther assets [member]This member stands for assets that the entity does not separately disclose in the same statement or note.disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IFRS 16 53 - Effective 2019.01.01
ifrs-fullOtherBorrowingsX instant creditOther borrowingsThe amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]common practice: IAS 1 112 c
ifrs-fullOtherCashAndCashEquivalentsX instant debitOther cash and cash equivalentsThe amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]common practice: IAS 7 45
ifrs-fullOtherCashPaymentsFromOperatingActivitiesX duration creditOther cash payments from operating activitiesThe cash outflow for operating activities that the entity does not separately disclose in the same statement or note.example: IAS 7 14
ifrs-fullOtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesX duration creditOther cash payments to acquire equity or debt instruments of other entities, classified as investing activitiesThe 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.example: IAS 7 16 c
ifrs-fullOtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivitiesX duration creditOther cash payments to acquire interests in joint ventures, classified as investing activitiesThe cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]example: IAS 7 16 c
ifrs-fullOtherCashReceiptsFromOperatingActivitiesX duration debitOther cash receipts from operating activitiesThe cash inflow from operating activities that the entity does not separately disclose in the same statement or note.example: IAS 7 14
ifrs-fullOtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesX duration debitOther cash receipts from sales of equity or debt instruments of other entities, classified as investing activitiesThe 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.example: IAS 7 16 d
ifrs-fullOtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivitiesX duration debitOther cash receipts from sales of interests in joint ventures, classified as investing activitiesThe cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]example: IAS 7 16 d
ifrs-fullOtherComponentsOfDeferredTaxExpenseIncomeX duration debitOther components of deferred tax expense (income)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)]common practice: IAS 12 80
ifrs-fullOtherComprehensiveIncomeX duration creditOther comprehensive incomeThe 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]]disclosure: IAS 1 106 d ii, disclosure: IAS 1 81A b, disclosure: IAS 1 91 a, disclosure: IFRS 12 B12 b viii
ifrs-fullOtherComprehensiveIncomeAbstractOther comprehensive income [abstract]
ifrs-fullOtherComprehensiveIncomeAttributableToNoncontrollingInterestsX duration creditOther comprehensive income, attributable to non-controlling interestsThe amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]common practice: IAS 1 85
ifrs-fullOtherComprehensiveIncomeAttributableToOwnersOfParentX duration creditOther comprehensive income, attributable to owners of parentThe amount of other comprehensive income attributable to owners of the parent.common practice: IAS 1 85
ifrs-fullOtherComprehensiveIncomeBeforeTaxX duration creditOther comprehensive income, before taxThe amount of other comprehensive income, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachX duration creditOther comprehensive income, before tax, application of overlay approachThe amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstractOther comprehensive income, before tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssetsX duration creditOther comprehensive income, before tax, available-for-sale financial assetsThe amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]disclosure: IAS 1 91 b - Expiry date 2018.01.01, disclosure: IAS 1 7 - Expiry date 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxCashFlowHedgesX duration creditOther comprehensive income, before tax, cash flow hedgesThe amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration creditOther comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liabilityThe 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]]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration creditOther comprehensive income, before tax, change in value of foreign currency basis spreadsThe amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContractsX duration creditOther comprehensive income, before tax, change in value of forward elements of forward contractsThe amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptionsX duration creditOther comprehensive income, before tax, change in value of time value of optionsThe amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationX duration creditOther comprehensive income, before tax, exchange differences on translationThe amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive incomeThe amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01, disclosure: IFRS 7 20 a viii - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, before tax, gains (losses) from investments in equity instrumentsThe 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. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01, disclosure: IFRS 7 20 a vii - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsThe 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]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration creditOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plansThe 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, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluationX duration creditOther comprehensive income, before tax, gains (losses) on revaluationThe amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperationsX duration creditOther comprehensive income, before tax, hedges of net investments in foreign operationsThe amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 a
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachX duration creditOther comprehensive income, net of tax, application of overlay approachThe amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstractOther comprehensive income, net of tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssetsX duration creditOther comprehensive income, net of tax, available-for-sale financial assetsThe amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]disclosure: IAS 1 91 a - Expiry date 2018.01.01, disclosure: IAS 1 7 - Expiry date 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxCashFlowHedgesX duration creditOther comprehensive income, net of tax, cash flow hedgesThe amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration creditOther comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liabilityThe 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]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration creditOther comprehensive income, net of tax, change in value of foreign currency basis spreadsThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsX duration creditOther comprehensive income, net of tax, change in value of forward elements of forward contractsThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsX duration creditOther comprehensive income, net of tax, change in value of time value of optionsThe amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged itemsThe 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]disclosure: IFRS 7 24E b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged itemsThe 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]disclosure: IFRS 7 24E b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationX duration creditOther comprehensive income, net of tax, exchange differences on translationThe amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive incomeThe amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, net of tax, gains (losses) from investments in equity instrumentsThe 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. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsThe 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]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration creditOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plansThe amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluationX duration creditOther comprehensive income, net of tax, gains (losses) on revaluationThe amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperationsX duration creditOther comprehensive income, net of tax, hedges of net investments in foreign operationsThe amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b, disclosure: IFRS 14 35
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractOther 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-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 a, disclosure: IFRS 14 35
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration creditOther comprehensive income that will be reclassified to profit or loss, before taxThe amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]common practice: IAS 1 IG6, common practice: IAS 1 82A
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration creditOther comprehensive income that will be reclassified to profit or loss, net of taxThe amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]example: IAS 1 IG6, example: IAS 1 82A
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration creditOther comprehensive income that will not be reclassified to profit or loss, before taxThe amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]common practice: IAS 1 IG6, common practice: IAS 1 82A
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration creditOther comprehensive income that will not be reclassified to profit or loss, net of taxThe amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]example: IAS 1 IG6, example: IAS 1 82A
ifrs-fullOtherContingentLiabilitiesMembermemberOther contingent liabilities [member]This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullOtherCurrentAssetsX instant debitOther current assetsThe amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]common practice: IAS 1 55
ifrs-fullOtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowingsX instant creditOther current borrowings and current portion of other non-current borrowingsThe amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]common practice: IAS 1 112 c
ifrs-fullOtherCurrentFinancialAssetsX instant debitOther current financial assetsThe 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]disclosure: IAS 1 54 d
ifrs-fullOtherCurrentFinancialLiabilitiesX instant creditOther current financial liabilitiesThe 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]disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 b
ifrs-fullOtherCurrentLiabilitiesX instant creditOther current liabilitiesThe amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]common practice: IAS 1 55
ifrs-fullOtherCurrentNonfinancialAssetsX instant debitOther current non-financial assetsThe amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]common practice: IAS 1 55
ifrs-fullOtherCurrentNonfinancialLiabilitiesX instant creditOther current non-financial liabilitiesThe amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]common practice: IAS 1 55
ifrs-fullOtherCurrentPayablesX instant creditOther current payablesThe amount of current payables that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherCurrentReceivablesX instant debitOther current receivablesThe amount of current other receivables. [Refer: Other receivables]example: IAS 1 78 b
ifrs-fullOtherDebtInstrumentsHeldX instant debitOther debt instruments heldThe amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullOtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullOtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlowsX instant creditOther differences to cash and cash equivalents in statement of cash flowsThe 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]common practice: IAS 7 45
ifrs-fullOtherDisposalsOfAssetsMembermemberOther disposals of assets [member]This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.example: IAS 10 22 c
ifrs-fullOtherEmployeeExpenseX duration debitOther employee expenseThe amount of employee expenses that the entity does not separately disclose in the same statement or note.common practice: IAS 19 5
ifrs-fullOtherEnvironmentRelatedContingentLiabilityMembermemberOther environment related contingent liability [member]This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]common practice: IAS 37 88
ifrs-fullOtherEnvironmentRelatedProvisionMembermemberOther environment related provision [member]This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]common practice: IAS 37 84
ifrs-fullOtherEquityInterestX instant creditOther equity interestThe amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.example: IAS 1 78 e
ifrs-fullOtherEquityInterestMembermemberOther equity interest [member]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.disclosure: IAS 1 106
ifrs-fullOtherEquitySecuritiesMembermemberOther equity securities [member]This member stands for equity instruments that the entity does not separately disclose in the same statement or note.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullOtherExpenseByFunctionX duration debitOther expense, by functionThe 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.example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vii
ifrs-fullOtherExpenseByNatureX duration debitOther expenses, by natureThe 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]example: IAS 1 102, disclosure: IAS 1 99
ifrs-fullOtherFeeAndCommissionExpenseX duration debitOther fee and commission expenseThe amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]common practice: IAS 1 112 c
ifrs-fullOtherFeeAndCommissionIncomeX duration creditOther fee and commission incomeThe amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]common practice: IAS 1 112 c
ifrs-fullOtherFinanceCostX duration debitOther finance costThe amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]common practice: IAS 1 112 c
ifrs-fullOtherFinanceIncomeX duration creditOther finance incomeThe amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]common practice: IAS 1 112 c
ifrs-fullOtherFinanceIncomeCostX duration creditOther finance income (cost)The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]common practice: IAS 1 85
ifrs-fullOtherFinancialAssetsX instant debitOther financial assetsThe amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]disclosure: IAS 1 54 d
ifrs-fullOtherFinancialLiabilitiesX instant creditOther financial liabilitiesThe amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]disclosure: IAS 1 54 m
ifrs-fullOtherGainsLossesX duration creditOther gains (losses)The gains (losses) that the entity does not separately disclose in the same statement or note.common practice: IAS 1 102, common practice: IAS 1 103
ifrs-fullOtherImpairedAssetsMembermemberOther impaired assets [member]This member stands for impaired assets that the entity does not separately disclose in the same statement or note.example: IAS 36 127
ifrs-fullOtherIncomeX duration creditOther incomeThe amount of operating income that the entity does not separately disclose in the same statement or note.example: IAS 1 103, example: IAS 1 102, disclosure: IAS 26 35 b iv
ifrs-fullOtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociatesX duration creditOther income (expense) from subsidiaries, jointly controlled entities and associatesThe amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]common practice: IAS 1 85
ifrs-fullOtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationOther increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTaxX duration creditOther individually immaterial components of other comprehensive income, before taxThe amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]common practice: IAS 1 85
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTaxX duration creditOther individually immaterial components of other comprehensive income, net of taxThe amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]common practice: IAS 1 85
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsFinancingActivitiesX duration debitOther inflows (outflows) of cash, classified as financing activitiesInflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.disclosure: IAS 7 21
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsInvestingActivitiesX duration debitOther inflows (outflows) of cash, classified as investing activitiesInflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.disclosure: IAS 7 21
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsOperatingActivitiesX duration debitOther inflows (outflows) of cash, classified as operating activitiesInflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.disclosure: IAS 7 14
ifrs-fullOtherIntangibleAssetsX instant debitOther intangible assetsThe amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]common practice: IAS 38 119
ifrs-fullOtherIntangibleAssetsMembermemberOther intangible assets [member]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]common practice: IAS 38 119
ifrs-fullOtherInventoriesX instant debitOther current inventoriesThe amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullOtherLiabilitiesX instant creditOther liabilitiesThe amount of liabilities that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX instant creditOther liabilities under insurance contracts and reinsurance contracts issuedThe amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG22, example: IFRS 4 37 b
ifrs-fullOtherLongtermBenefitsX duration debitOther long-term employee benefitsThe 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]common practice: IAS 19 158
ifrs-fullOtherLongtermProvisionsX instant creditOther non-current provisionsThe amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]disclosure: IAS 1 78 d
ifrs-fullOtherMaterialActuarialAssumptionsX.XX instantOther material actuarial assumptionsAny other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]common practice: IAS 19 144
ifrs-fullOtherMaterialActuarialAssumptionsMembermemberOther material actuarial assumptions [member]This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullOtherMaterialNoncashItemsX duration debitOther material non-cash itemsThe amount of material non-cash items other than depreciation and amortisation.disclosure: IFRS 8 23 i, disclosure: IFRS 8 28 e
ifrs-fullOtherNoncurrentAssetsX instant debitOther non-current assetsThe amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]common practice: IAS 1 55
ifrs-fullOtherNoncurrentFinancialAssetsX instant debitOther non-current financial assetsThe amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]disclosure: IAS 1 54 d
ifrs-fullOtherNoncurrentFinancialLiabilitiesX instant creditOther non-current financial liabilitiesThe amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 c
ifrs-fullOtherNoncurrentLiabilitiesX instant creditOther non-current liabilitiesThe amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]common practice: IAS 1 55
ifrs-fullOtherNoncurrentNonfinancialAssetsX instant debitOther non-current non-financial assetsThe amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]common practice: IAS 1 55
ifrs-fullOtherNoncurrentNonfinancialLiabilitiesX instant creditOther non-current non-financial liabilitiesThe amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]common practice: IAS 1 55
ifrs-fullOtherNoncurrentPayablesX instant creditOther non-current payablesThe amount of non-current payables that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherNoncurrentReceivablesX instant debitOther non-current receivablesThe amount of non-current other receivables. [Refer: Other receivables]example: IAS 1 78 b
ifrs-fullOtherNonfinancialAssetsX instant debitOther non-financial assetsThe amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]common practice: IAS 1 55
ifrs-fullOtherNonfinancialLiabilitiesX instant creditOther non-financial liabilitiesThe amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]common practice: IAS 1 55
ifrs-fullOtherOperatingIncomeExpenseX duration creditOther operating income (expense)The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.common practice: IAS 1 85
ifrs-fullOtherPayablesX instant creditOther payablesAmounts payable that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherPriceRiskMembermemberOther price risk [member]This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]disclosure: IFRS 7 Defined terms
ifrs-fullOtherPropertyPlantAndEquipmentX instant debitOther property, plant and equipmentThe amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullOtherPropertyPlantAndEquipmentMembermemberOther property, plant and equipment [member]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]common practice: IAS 16 37
ifrs-fullOtherProvisionsX instant creditOther provisionsThe amount of provisions other than provisions for employee benefits. [Refer: Provisions]disclosure: IAS 1 78 d, disclosure: IAS 37 84 a
ifrs-fullOtherProvisionsAbstractOther provisions [abstract]
ifrs-fullOtherProvisionsMembermemberOther provisions [member]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]disclosure: IAS 37 84
ifrs-fullOtherReceivablesX instant debitOther receivablesThe amount receivable by the entity that it does not separately disclose in the same statement or note.example: IAS 1 78 b
ifrs-fullOtherRegulatoryDeferralAccountCreditBalancesX instant creditOther regulatory deferral account credit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 25
ifrs-fullOtherRegulatoryDeferralAccountDebitBalancesX instant debitOther regulatory deferral account debit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 25
ifrs-fullOtherRelatedPartiesMembermemberOther related parties [member]This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]disclosure: IAS 24 19 g
ifrs-fullOtherReservesX instant creditOther reservesA component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]example: IAS 1 78 e
ifrs-fullOtherReservesAbstractOther reserves [abstract]
ifrs-fullOtherReservesMembermemberOther reserves [member]This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]disclosure: IAS 1 106, disclosure: IAS 1 79 b
ifrs-fullOtherRevenueX duration creditOther revenueThe amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]common practice: IAS 1 112 c, disclosure: IAS 18 35 b - Expiry date 2018.01.01
ifrs-fullOtherReversalsOfProvisionsX duration creditOther reversals of provisionsThe amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]disclosure: IAS 1 98 g
ifrs-fullOtherShorttermEmployeeBenefitsX duration debitOther short-term employee benefitsThe 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]common practice: IAS 19 9
ifrs-fullOtherShorttermProvisionsX instant creditOther current provisionsThe amount of current provisions other than provisions for employee benefits. [Refer: Provisions]disclosure: IAS 1 78 d
ifrs-fullOtherTangibleOrIntangibleAssetsTransferredX instant creditOther tangible or intangible assets transferredThe fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]disclosure: IFRS 3 B64 f ii
ifrs-fullOtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX duration debitOther tax effects for reconciliation between accounting profit and tax expense (income)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]disclosure: IAS 12 81 c i
ifrs-fullOtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX.XX durationOther tax rate effects for reconciliation between accounting profit and tax expense (income)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]disclosure: IAS 12 81 c ii
ifrs-fullOtherTemporaryDifferencesMembermemberOther temporary differences [member]This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]common practice: IAS 12 81 g
ifrs-fullOtherTradingIncomeExpenseX duration creditOther trading income (expense)The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullOtherWorkPerformedByEntityAndCapitalisedX duration creditOther work performed by entity and capitalisedThe 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.example: IAS 1 IG6, common practice: IAS 1 85
ifrs-fullOutflowsOfCashFromInvestingActivitiesX duration creditOutflows of cash from investing activitiesThe cash outflow for investing activities.common practice: IAS 7 16
ifrs-fullOutputOfAgriculturalProduceX.XX durationOutput of agricultural produceThe output of entity's agricultural produce.common practice: IAS 41 46 b ii
ifrs-fullOutstandingBalancesForRelatedPartyTransactionsAbstractOutstanding balances for related party transactions [abstract]
ifrs-fullOutstandingCommitmentsMadeByEntityRelatedPartyTransactionsX instant creditOutstanding commitments made by entity, related party transactionsThe amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18 b
ifrs-fullOutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX instant creditOutstanding commitments made on behalf of entity, related party transactionsThe amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18 b
ifrs-fullOwnedAircraftMembermemberOwned aircraft [member]This member stands for aircraft that is owned by the entity. [Refer: Aircraft [member]]common practice: IAS 16 37 e
ifrs-fullParentMembermemberParent [member]This member stands for an entity that controls one or more entities.disclosure: IAS 24 19 a
ifrs-fullParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactionsX durationParticipation in defined benefit plan that shares risks between group entities, related party transactionsThe amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]example: IAS 24 22
ifrs-fullParValuePerShareX.XX instantPar value per shareThe nominal value per share.disclosure: IAS 1 79 a iii
ifrs-fullPastDueStatusAxisaxisPast due status [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 35N - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullPastDueStatusMembermemberPast due status [member]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.example: IFRS 7 35N - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetX duration creditPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)]disclosure: IAS 19 141 d
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstractPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
ifrs-fullPastServiceCostNetDefinedBenefitLiabilityAssetX duration creditPast service cost, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 d
ifrs-fullPayablesForPurchaseOfEnergyX instant creditPayables for purchase of energyThe amount of payables for the purchase of energy.common practice: IAS 1 78
ifrs-fullPayablesForPurchaseOfNoncurrentAssetsX instant creditPayables for purchase of non-current assetsThe amount of payables for the purchase of non-current assets. [Refer: Non-current assets]common practice: IAS 1 78
ifrs-fullPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant creditPayables on social security and taxes other than income taxThe 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.common practice: IAS 1 78
ifrs-fullPaymentsForDebtIssueCostsX duration creditPayments for debt issue costsThe cash outflow for debt issue costs.common practice: IAS 7 17
ifrs-fullPaymentsForDevelopmentProjectExpenditureX duration creditPayments for development project expenditureThe cash outflow for expenditure related to development projects.common practice: IAS 7 16
ifrs-fullPaymentsForExplorationAndEvaluationExpensesX duration creditPayments for exploration and evaluation expensesThe 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.common practice: IAS 7 14
ifrs-fullPaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefitsX duration creditPayments for premiums and claims, annuities and other policy benefitsThe cash outflow for premiums and claims, annuities and other policy benefits.example: IAS 7 14 e
ifrs-fullPaymentsForShareIssueCostsX duration creditPayments for share issue costsThe cash outflow for share issue costs.common practice: IAS 7 17
ifrs-fullPaymentsFromChangesInOwnershipInterestsInSubsidiariesX duration creditPayments from changes in ownership interests in subsidiaries that do not result in loss of controlThe cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]disclosure: IAS 7 42A, disclosure: IAS 7 42B
ifrs-fullPaymentsFromContractsHeldForDealingOrTradingPurposeX duration creditPayments from contracts held for dealing or trading purposeThe cash outflow for contracts held for dealing or trading purposes.example: IAS 7 14 g
ifrs-fullPaymentsFromPlanNetDefinedBenefitLiabilityAssetX duration debitPayments from plan, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 g
ifrs-fullPaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAssetX duration debitPayments in respect of settlements, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 g
ifrs-fullPaymentsInRespectOfSettlementsReimbursementRightsX duration creditPayments in respect of settlements, reimbursement rightsThe decrease (increase) in reimbursement rights resulting from payments in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 g
ifrs-fullPaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivitiesX duration creditPayments of finance lease liabilities, classified as financing activitiesThe cash outflow for payment of finance lease liabilities, classified as financing activities. [Refer: Finance lease liabilities]example: IAS 7 17 e - Expiry date 2019.01.01
ifrs-fullPaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivitiesX duration creditPayments of lease liabilities, classified as financing activitiesThe cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]example: IAS 7 17 e - Effective 2019.01.01
ifrs-fullPaymentsOfOtherEquityInstrumentsX duration creditPayments of other equity instrumentsThe cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.common practice: IAS 7 17
ifrs-fullPaymentsToAcquireOrRedeemEntitysSharesX duration creditPayments to acquire or redeem entity's sharesThe cash outflow to acquire or redeem entity's shares.example: IAS 7 17 b
ifrs-fullPaymentsToAndOnBehalfOfEmployeesX duration creditPayments to and on behalf of employeesThe cash outflow to, and on behalf of, employees.example: IAS 7 14 d
ifrs-fullPaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSaleX duration creditPayments to manufacture or acquire assets held for rental to others and subsequently held for saleThe cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.example: IAS 7 14
ifrs-fullPaymentsToSuppliersForGoodsAndServicesX duration creditPayments to suppliers for goods and servicesThe cash outflow to suppliers for goods and services.example: IAS 7 14 c
ifrs-fullPaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployeesX duration creditPayments to suppliers for goods and services and to and on behalf of employeesThe cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.common practice: IAS 7 14
ifrs-fullPercentageOfEntitysRevenueX.XX durationPercentage of entity's revenueThe percentage of the entity's revenue. [Refer: Revenue]common practice: IFRS 8 34
ifrs-fullPercentageOfReasonablyPossibleDecreaseInActuarialAssumptionX.XX instantPercentage of reasonably possible decrease in actuarial assumptionThe reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullPercentageOfReasonablyPossibleIncreaseInActuarialAssumptionX.XX instantPercentage of reasonably possible increase in actuarial assumptionThe reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullPercentageOfVotingEquityInterestsAcquiredX.XX instantPercentage of voting equity interests acquiredThe percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 c
ifrs-fullPerformanceObligationsAxisaxisPerformance obligations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullPerformanceObligationsMembermemberPerformance obligations [member]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.disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullPerformanceObligationsSatisfiedAtPointInTimeMembermemberPerformance obligations satisfied at point in time [member]This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]disclosure: IFRS 15 125 - Effective 2018.01.01
ifrs-fullPerformanceObligationsSatisfiedOverTimeMembermemberPerformance obligations satisfied over time [member]This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]disclosure: IFRS 15 124 - Effective 2018.01.01
ifrs-fullPeriodCoveredByFinancialStatementstextPeriod covered by financial statementsThe description of the period covered by the set of financial statements or notes.disclosure: IAS 1 51 c
ifrs-fullPlanAssetsAtFairValueX instant debitPlan assets, at fair valueThe 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]]common practice: IAS 19 57 a
ifrs-fullPlanAssetsMembermemberPlan assets [member]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.disclosure: IAS 19 140 a i
ifrs-fullPlantsMembermemberPlants [member]This member stands for plants.common practice: IAS 41 41
ifrs-fullPortfolioAndOtherManagementFeeIncomeX duration creditPortfolio and other management fee incomeThe amount of income recognised from portfolio and other management fees.common practice: IAS 1 112 c
ifrs-fullPortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalentsX duration creditPortion of consideration paid (received) consisting of cash and cash equivalentsThe portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]disclosure: IAS 7 40 b
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiaryX duration creditPortion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiaryThe portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]disclosure: IFRS 14 B28
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiaryX duration creditPortion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiaryThe portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]disclosure: IFRS 12 19 a
ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansX duration debitPost-employment benefit expense, defined benefit plansThe amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]common practice: IAS 19 5
ifrs-fullPostemploymentBenefitExpenseDefinedContributionPlansX duration debitPost-employment benefit expense, defined contribution plansThe 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.disclosure: IAS 19 53
ifrs-fullPotentialOrdinaryShareTransactionsMembermemberPotential ordinary share transactions [member]This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]example: IAS 10 22 f
ifrs-fullPowerGeneratingAssetsMembermemberPower generating assets [member]This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullPrecontractCostsMembermemberPre-contract costs [member]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]example: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullPreferenceSharesMembermemberPreference shares [member]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]]common practice: IAS 1 79 a
ifrs-fullPremiumsWrittenNetOfReinsuranceX duration creditPremiums written, net of reinsuranceThe amount of premiums written, net of amounts reinsured with third parties.common practice: IAS 1 85
ifrs-fullPrepaymentRiskMembermemberPrepayment risk [member]This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullPrepaymentsX instant debitPrepaymentsReceivables that represent amounts paid for goods and services before they have been delivered.example: IAS 1 78 b
ifrs-fullPrepaymentsAndAccruedIncomeX instant debitPrepayments and accrued incomeThe amount of prepayments and accrued income. [Refer: Prepayments; Accrued income]common practice: IAS 1 112 c
ifrs-fullPrepaymentsAndAccruedIncomeAbstractPrepayments and accrued income [abstract]
ifrs-fullPresentationOfLeasesForLesseeAbstractPresentation of leases for lessee [abstract]
ifrs-fullPresentationOfOverlayApproachAbstractPresentation of overlay approach [abstract]
ifrs-fullPresentValueOfDefinedBenefitObligationMembermemberPresent value of defined benefit obligation [member]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.disclosure: IAS 19 140 a ii
ifrs-fullPreviousGAAPMembermemberPrevious GAAP [member]This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]disclosure: IFRS 1 24, common practice: IFRS 1 30, disclosure: IFRS 1 29
ifrs-fullPreviouslyStatedMembermemberPreviously stated [member]This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullPriceIndexMovementsX.XX durationPrice index movementsThe 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.disclosure: IAS 29 39 c
ifrs-fullPricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCashX instant creditPrices specified in forward agreements to purchase financial assets for cashPrices specified in forward agreements to purchase financial assets for cash.example: IFRS 7 B11D b
ifrs-fullPrincipalPlaceOfBusinesstextPrincipal place of businessThe place where an entity principally conducts operations.disclosure: IAS 1 138 a
ifrs-fullPrincipalPlaceOfBusinessOfAssociatetextPrincipal place of business of associateThe principal place of business of an associate. [Refer: Principal place of business; Associates [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullPrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextPrincipal place of business of entity whose consolidated financial statements have been produced for public useThe 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]]disclosure: IAS 27 16 a
ifrs-fullPrincipalPlaceOfBusinessOfJointOperationtextPrincipal place of business of joint operationThe principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]disclosure: IFRS 12 21 a iii
ifrs-fullPrincipalPlaceOfBusinessOfJointVenturetextPrincipal place of business of joint ventureThe principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullPrincipalPlaceOfBusinessOfSubsidiarytextPrincipal place of business of subsidiaryThe principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b
ifrs-fullProbabilityOfDefaultAxisaxisProbability of default [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullProbabilityOfDefaultMembermemberProbability of default [member]This member stands for all probabilities of default.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullProbabilityOfDefaultSignificantUnobservableInputsAssetsX.XX durationProbability of default, significant unobservable inputs, assetsProbability of default used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullProbabilityOfDefaultSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationProbability of default, significant unobservable inputs, entity's own equity instrumentsProbability of default used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullProbabilityOfDefaultSignificantUnobservableInputsLiabilitiesX.XX durationProbability of default, significant unobservable inputs, liabilitiesProbability of default used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullProceedsFromBorrowingsClassifiedAsFinancingActivitiesX duration debitProceeds from borrowings, classified as financing activitiesThe cash inflow from borrowings obtained. [Refer: Borrowings]example: IAS 7 17 c
ifrs-fullProceedsFromChangesInOwnershipInterestsInSubsidiariesX duration debitProceeds from changes in ownership interests in subsidiaries that do not result in loss of controlThe cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]disclosure: IAS 7 42A, disclosure: IAS 7 42B
ifrs-fullProceedsFromContributionsOfNoncontrollingInterestsX duration debitProceeds from contributions of non-controlling interestsThe cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 7 17
ifrs-fullProceedsFromCurrentBorrowingsX duration debitProceeds from current borrowingsThe cash inflow from current borrowings obtained. [Refer: Current borrowings]common practice: IAS 7 17
ifrs-fullProceedsFromDisposalOfExplorationAndEvaluationAssetsX duration debitProceeds from disposal of exploration and evaluation assetsThe cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOfMiningAssetsX duration debitProceeds from disposal of mining assetsThe cash inflow from the disposal of mining assets. [Refer: Mining assets]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsX duration debitProceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operationsThe 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]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOfOilAndGasAssetsX duration debitProceeds from disposal of oil and gas assetsThe cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssetsX duration debitProceeds from disposal or maturity of available-for-sale financial assetsThe cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration debitProceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsThe 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]common practice: IAS 7 16
ifrs-fullProceedsFromExerciseOfOptionsX duration debitProceeds from exercise of optionsThe cash inflow from the exercise of options.common practice: IAS 7 17
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsFinancingActivitiesX duration debitProceeds from government grants, classified as financing activitiesThe cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]common practice: IAS 20 28
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsInvestingActivitiesX duration debitProceeds from government grants, classified as investing activitiesThe cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]common practice: IAS 20 28
ifrs-fullProceedsFromIssueOfBondsNotesAndDebenturesX duration debitProceeds from issue of bonds, notes and debenturesThe cash inflow from the issuing of bonds, notes and debentures.common practice: IAS 7 17
ifrs-fullProceedsFromIssueOfOrdinarySharesX duration debitProceeds from issue of ordinary sharesThe cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]common practice: IAS 7 17
ifrs-fullProceedsFromIssueOfPreferenceSharesX duration debitProceeds from issue of preference sharesThe cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]common practice: IAS 7 17
ifrs-fullProceedsFromIssueOfSubordinatedLiabilitiesX duration debitProceeds from issue of subordinated liabilitiesThe cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]common practice: IAS 7 17
ifrs-fullProceedsFromIssuingOtherEquityInstrumentsX duration debitProceeds from issuing other equity instrumentsThe cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.example: IAS 7 17 a
ifrs-fullProceedsFromIssuingSharesX duration debitProceeds from issuing sharesThe cash inflow from issuing shares.example: IAS 7 17 a
ifrs-fullProceedsFromNoncurrentBorrowingsX duration debitProceeds from non-current borrowingsThe cash inflow from non-current borrowings obtained. [Refer: Borrowings]common practice: IAS 7 17
ifrs-fullProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivitiesX duration debitProceeds from sales of other long-term assets, classified as investing activitiesThe 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]example: IAS 7 16 b
ifrs-fullProceedsFromSaleOrIssueOfTreasurySharesX duration debitProceeds from sale or issue of treasury sharesThe cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]common practice: IAS 7 17
ifrs-fullProceedsFromSalesOfBiologicalAssetsX duration debitProceeds from sales of biological assetsThe cash inflow from sales of biological assets. [Refer: Biological assets]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivitiesX duration debitProceeds from sales of intangible assets, classified as investing activitiesThe cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]example: IAS 7 16 b
ifrs-fullProceedsFromSalesOfInterestsInAssociatesX duration debitProceeds from sales of interests in associatesThe cash inflow from sales of interests in associates. [Refer: Associates [member]]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfInvestmentPropertyX duration debitProceeds from sales of investment propertyThe cash inflow from sales of investment property. [Refer: Investment property]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethodX duration debitProceeds from sales of investments accounted for using equity methodThe cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration debitProceeds from sales of investments other than investments accounted for using equity methodThe 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]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesX duration debitProceeds from sales of property, plant and equipment, classified as investing activitiesThe cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]example: IAS 7 16 b
ifrs-fullProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration debitProceeds from sales or maturity of financial instruments, classified as investing activitiesThe cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]common practice: IAS 7 16
ifrs-fullProceedsFromTransferActivityX duration debitProceeds from transfer activity during period representing greatest transfer activityThe 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]disclosure: IFRS 7 42G c iii
ifrs-fullProductionSuppliesX instant debitCurrent production suppliesA classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullProductsAndServicesAxisaxisProducts and services [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 a - Effective 2018.01.01, disclosure: IFRS 8 32
ifrs-fullProductsAndServicesMembermemberProducts and services [member]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.example: IFRS 15 B89 a - Effective 2018.01.01, disclosure: IFRS 8 32
ifrs-fullProfessionalFeesExpenseX duration debitProfessional fees expenseThe amount of fees paid or payable for professional services.common practice: IAS 1 112 c
ifrs-fullProfitLossX duration creditProfit (loss)The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]disclosure: IAS 1 106 d i, disclosure: IAS 1 81A a, disclosure: IAS 7 18 b, disclosure: IFRS 1 24 b, disclosure: IFRS 1 32 a ii, example: IFRS 12 B10 b, example: IFRS 4 39L e - Effective on first application of IFRS 9, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23
ifrs-fullProfitLossAbstractProfit (loss) [abstract]
ifrs-fullProfitLossAttributableToAbstractProfit (loss), attributable to [abstract]
ifrs-fullProfitLossAttributableToNoncontrollingInterestsX duration creditProfit (loss), attributable to non-controlling interestsThe profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]disclosure: IAS 1 81B a i, disclosure: IFRS 12 12 e
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityX duration creditProfit (loss), attributable to ordinary equity holders of parent entityThe profit (loss) attributable to ordinary equity holders of the parent equity. [Refer: Profit (loss)]disclosure: IAS 33 70 a
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstractProfit (loss), attributable to ordinary equity holders of parent entity [abstract]
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration creditProfit (loss), attributable to ordinary equity holders of parent entity including dilutive effectsThe profit (loss) attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]disclosure: IAS 33 70 a
ifrs-fullProfitLossAttributableToOwnersOfParentX duration creditProfit (loss), attributable to owners of parentThe profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]disclosure: IAS 1 81B a ii
ifrs-fullProfitLossBeforeTaxX duration creditProfit (loss) before taxThe profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]example: IAS 1 103, example: IAS 1 102, example: IFRS 8 28 b, example: IFRS 8 23
ifrs-fullProfitLossBeforeTaxDiscontinuedOperationsX duration creditProfit (loss) before tax, discontinued operationsThe profit (loss) before tax of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]disclosure: IFRS 5 33 b i
ifrs-fullProfitLossFromContinuingOperationsX duration creditProfit (loss) from continuing operationsThe profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]disclosure: IAS 1 81A a, disclosure: IFRS 12 B12 b vi, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23
ifrs-fullProfitLossFromContinuingOperationsAttributableToNoncontrollingInterestsX duration creditProfit (loss) from continuing operations attributable to non-controlling interestsThe profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]example: IFRS 5 Example 11, example: IFRS 5 33 d
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration creditProfit (loss) from continuing operations attributable to ordinary equity holders of parent entityThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent equity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration creditProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effectsThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromDiscontinuedOperationsX duration creditProfit (loss) from discontinued operationsThe profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]disclosure: IAS 1 82 ea, disclosure: IFRS 12 B12 b vii, disclosure: IFRS 5 33 a
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterestsX duration creditProfit (loss) from discontinued operations attributable to non-controlling interestsThe profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]example: IFRS 5 Example 11, example: IFRS 5 33 d
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration creditProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entityThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent equity. [Refer: Profit (loss) from discontinued operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration creditProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effectsThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromOperatingActivitiesX duration creditProfit (loss) from operating activitiesThe profit (loss) from operating activities of the entity. [Refer: Profit (loss)]example: IAS 32 IE33, common practice: IAS 1 85
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration creditProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxThe 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)]disclosure: IFRS 14 23
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterestsX duration creditProfit (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 interestsThe 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]example: IFRS 14 IE1, example: IFRS 14 23
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParentX duration creditProfit (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 parentThe 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]example: IFRS 14 IE1, example: IFRS 14 23
ifrs-fullProfitLossOfAcquireeX duration creditProfit (loss) of acquiree since acquisition dateThe profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]disclosure: IFRS 3 B64 q i
ifrs-fullProfitLossOfCombinedEntityX duration creditProfit (loss) of combined entity as if combination occurred at beginning of periodThe profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]disclosure: IFRS 3 B64 q ii
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011X duration creditProfit (loss) recognised on exchanging construction services for financial assetThe profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]disclosure: SIC 29 6A
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011X duration creditProfit (loss) recognised on exchanging construction services for intangible assetThe profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]disclosure: SIC 29 6A
ifrs-fullProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestmentsX duration creditProfit (loss) on disposal of investments and changes in value of investmentsThe profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]disclosure: IAS 26 35 b ix
ifrs-fullProgrammingAssetsX instant debitProgramming assetsThe amount of assets relating to programming. [Refer: Assets]common practice: IAS 1 55
ifrs-fullProgressBillingsX instantProgress billingsThe amounts billed for work performed on a construction contract whether or not they have been paid by the customer.example: IAS 11 Contract disclosures - Expiry date 2018.01.01, example: IAS 11 41 - Expiry date 2018.01.01
ifrs-fullPropertyAmountContributedToFairValueOfPlanAssetsX instant debitReal estate, amount contributed to fair value of plan assetsThe amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 d
ifrs-fullPropertyDevelopmentAndProjectManagementExpenseX duration debitProperty development and project management expenseThe amount of expense arising from property development and project management.common practice: IAS 1 85
ifrs-fullPropertyDevelopmentAndProjectManagementIncomeX duration creditProperty development and project management incomeThe amount of income arising from property development and project management.common practice: IAS 1 85
ifrs-fullPropertyIntendedForSaleInOrdinaryCourseOfBusinessX instant debitProperty intended for sale in ordinary course of businessThe 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.common practice: IAS 1 55
ifrs-fullPropertyManagementExpenseX duration debitProperty management expenseThe amount of expense relating to property management. Property is land or a building - or part of a building - or both.common practice: IAS 1 112 c
ifrs-fullPropertyPlantAndEquipmentX instant debitProperty, plant and equipmentThe 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.disclosure: IAS 1 54 a, disclosure: IAS 16 73 e
ifrs-fullPropertyPlantAndEquipmentAbstractProperty, plant and equipment [abstract]
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusAxisaxisProperty, plant and equipment by operating lease status [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusMembermemberProperty, plant and equipment by operating lease status [member]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]disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssetsX instant debitProperty, plant and equipment, revalued assets, at costThe 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]disclosure: IAS 16 77 e
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUseX instant debitProperty, plant and equipment, assets retired from active use and not classified as held for saleThe 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]example: IAS 16 79 c
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfRevaluedAssetsX instant debitProperty, plant and equipment, revalued assetsThe amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]disclosure: IAS 16 77
ifrs-fullPropertyPlantAndEquipmentExpendituresRecognisedForConstructionsX instant debitProperty, plant and equipment, expenditures recognised in course of its constructionThe 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]disclosure: IAS 16 74 b
ifrs-fullPropertyPlantAndEquipmentFairValueUsedAsDeemedCostX instant debitProperty, plant and equipment fair value used as deemed costThe 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]disclosure: IFRS 1 30
ifrs-fullPropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciatedX instant debitProperty, plant and equipment, gross carrying amount of fully depreciated assets still in useThe gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]example: IAS 16 79 b
ifrs-fullPropertyPlantAndEquipmentMembermemberProperty, plant and equipment [member]This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]disclosure: IAS 16 73, disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IAS 36 127, example: IFRS 16 53 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentNotSubjectToOperatingLeasesMembermemberProperty, plant and equipment not subject to operating leases [member]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]disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentPledgedAsSecurityX instant debitProperty, plant and equipment, pledged as securityThe amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]disclosure: IAS 16 74 a
ifrs-fullPropertyPlantAndEquipmentRecognisedAsOfAcquisitionDateX instant debitProperty, plant and equipment recognised as of acquisition dateThe amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullPropertyPlantAndEquipmentRestrictionsOnTitleX instant debitProperty, plant and equipment, restrictions on titleThe amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]disclosure: IAS 16 74 a
ifrs-fullPropertyPlantAndEquipmentRevaluationAbstractProperty, plant and equipment, revaluation [abstract]
ifrs-fullPropertyPlantAndEquipmentRevaluationSurplusX instant creditProperty, plant and equipment, revaluation surplusThe amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]disclosure: IAS 16 77 f
ifrs-fullPropertyPlantAndEquipmentSubjectToOperatingLeasesMembermemberProperty, plant and equipment subject to operating leases [member]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]disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentTemporarilyIdleX instant debitProperty, plant and equipment, temporarily idleThe amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]example: IAS 16 79 a
ifrs-fullPropertyPlantAndEquipmentUnderOperatingLeasesMembermemberProperty, plant and equipment under operating leases [member]This member stands for a class of property, plant and equipment representing assets that are leased out under operating leases. [Refer: Property, plant and equipment]common practice: IAS 16 37 - Expiry date 2019.01.01
ifrs-fullPropertyServiceChargeExpenseX duration debitProperty service charge expenseThe amount of expense arising from charges related to servicing of property.common practice: IAS 1 112 c
ifrs-fullPropertyServiceChargeIncomeX duration creditProperty service charge incomeThe amount of income arising from charges related to servicing of property.common practice: IAS 1 112 c
ifrs-fullPropertyServiceChargeIncomeExpenseX duration creditProperty service charge income (expense)The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]common practice: IAS 1 112 c
ifrs-fullPropertyServiceChargeIncomeExpenseAbstractProperty service charge income (expense) [abstract]
ifrs-fullPropertyTaxExpenseX duration debitProperty tax expenseThe amount of tax expense levied on property. Property is land or a building - or part of a building - or both.common practice: IAS 1 85
ifrs-fullProportionOfOwnershipInterestInAssociateX.XX durationProportion of ownership interest in associateThe proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfOwnershipInterestInJointOperationX.XX durationProportion of ownership interest in joint operationThe proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfOwnershipInterestInJointVentureX.XX durationProportion of ownership interest in joint ventureThe proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfOwnershipInterestInSubsidiaryX.XX durationProportion of ownership interest in subsidiaryThe proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c
ifrs-fullProportionOfOwnershipInterestsHeldByNoncontrollingInterestsX.XX durationProportion of ownership interests held by non-controlling interestsThe proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]disclosure: IFRS 12 12 c
ifrs-fullProportionOfVotingPowerHeldInAssociateX.XX durationProportion of voting rights held in associateThe proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfVotingPowerHeldInSubsidiaryX.XX durationProportion of voting rights held in subsidiaryThe proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c
ifrs-fullProportionOfVotingRightsHeldByNoncontrollingInterestsX.XX durationProportion of voting rights held by non-controlling interestsThe proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]disclosure: IFRS 12 12 d
ifrs-fullProportionOfVotingRightsHeldInJointOperationX.XX durationProportion of voting rights held in joint operationThe proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfVotingRightsHeldInJointVentureX.XX durationProportion of voting rights held in joint ventureThe proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProvisionForCreditCommitmentsMembermemberProvision for credit commitments [member]This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]common practice: IAS 37 84
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsX instant creditProvision for decommissioning, restoration and rehabilitation costsThe amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsAbstractProvision for decommissioning, restoration and rehabilitation costs [abstract]
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsMembermemberProvision for decommissioning, restoration and rehabilitation costs [member]This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullProvisionForTaxesOtherThanIncomeTaxMembermemberProvision for taxes other than income tax [member]This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]common practice: IAS 37 84
ifrs-fullProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactionsX durationProvision of guarantees or collateral by entity, related party transactionsThe amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]example: IAS 24 21 h
ifrs-fullProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactionsX durationProvision of guarantees or collateral to entity, related party transactionsThe amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]example: IAS 24 21 h
ifrs-fullProvisionsX instant creditProvisionsThe amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation.disclosure: IAS 1 54 l
ifrs-fullProvisionsAbstractProvisions [abstract]
ifrs-fullProvisionsArisingFromLiabilityAdequacyTestsX instant creditProvisions arising from liability adequacy testsThe amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]example: IFRS 4 IG22 d, example: IFRS 4 37 b
ifrs-fullProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransactionX instant creditProvisions for doubtful debts related to outstanding balances of related party transactionThe amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]disclosure: IAS 24 18 c
ifrs-fullProvisionsForEmployeeBenefitsX instant creditProvisions for employee benefitsThe amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]disclosure: IAS 1 78 d
ifrs-fullProvisionsForFutureNonparticipatingBenefitsX instant creditProvisions for future non-participating benefitsThe amount of provisions for future non-participating benefits. [Refer: Provisions]example: IFRS 4 IG22 e, example: IFRS 4 37 b
ifrs-fullProvisionUsedOtherProvisionsX duration debitProvision used, other provisionsThe amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions]disclosure: IAS 37 84 c
ifrs-fullPurchasedCallOptionsMembermemberPurchased call options [member]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]]example: IFRS 7 IG40B, example: IFRS 7 B33
ifrs-fullPurchaseOfAvailableforsaleFinancialAssetsX duration creditPurchase of available-for-sale financial assetsThe cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 7 16
ifrs-fullPurchaseOfBiologicalAssetsX duration creditPurchase of biological assetsThe cash outflow for the purchase of biological assets. [Refer: Biological assets]common practice: IAS 7 16
ifrs-fullPurchaseOfExplorationAndEvaluationAssetsX duration creditPurchase of exploration and evaluation assetsThe cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]common practice: IAS 7 16
ifrs-fullPurchaseOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration creditPurchase of financial instruments, classified as investing activitiesThe cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 7 16
ifrs-fullPurchaseOfIntangibleAssetsClassifiedAsInvestingActivitiesX duration creditPurchase of intangible assets, classified as investing activitiesThe cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]example: IAS 7 16 a
ifrs-fullPurchaseOfInterestsInAssociatesX duration creditPurchase of interests in associatesThe cash outflow for the purchase of interests in associates. [Refer: Associates [member]]common practice: IAS 7 16
ifrs-fullPurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethodX duration creditPurchase of interests in investments accounted for using equity methodThe cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 7 16
ifrs-fullPurchaseOfInvestmentPropertyX duration creditPurchase of investment propertyThe cash outflow for the purchase of investment property. [Refer: Investment property]common practice: IAS 7 16
ifrs-fullPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration creditPurchase of investments other than investments accounted for using equity methodThe 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]common practice: IAS 7 16
ifrs-fullPurchaseOfMiningAssetsX duration creditPurchase of mining assetsThe cash outflow for the purchase of mining assets. [Refer: Mining assets]common practice: IAS 7 16
ifrs-fullPurchaseOfOilAndGasAssetsX duration creditPurchase of oil and gas assetsThe cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 7 16
ifrs-fullPurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivitiesX duration creditPurchase of other long-term assets, classified as investing activitiesThe 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]example: IAS 7 16 a
ifrs-fullPurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesX duration creditPurchase of property, plant and equipment, classified as investing activitiesThe cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]example: IAS 7 16 a
ifrs-fullPurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration creditPurchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsThe 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]common practice: IAS 7 16
ifrs-fullPurchaseOfTreasurySharesX duration debitPurchase of treasury sharesThe decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]common practice: IAS 1 106 d
ifrs-fullPurchasesFairValueMeasurementAssetsX duration debitPurchases, fair value measurement, assetsThe increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullPurchasesFairValueMeasurementEntitysOwnEquityInstrumentsX duration creditPurchases, fair value measurement, entity's own equity instrumentsThe increase in the fair value measurement of the entity's own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullPurchasesFairValueMeasurementLiabilitiesX duration creditPurchases, fair value measurement, liabilitiesThe increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullPurchasesOfGoodsRelatedPartyTransactionsX duration debitPurchases of goods, related party transactionsThe amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 a
ifrs-fullPurchasesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration debitPurchases of property and other assets, related party transactionsThe amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 b
ifrs-fullQualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextQualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectivelyThe qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.disclosure: IFRS 15 C6 b - Effective 2018.01.01
ifrs-fullQualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssetstextQualitative information about continuing involvement in derecognised financial assetsQualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]disclosure: IFRS 7 42E f
ifrs-fullQualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapitaltextQualitative information about entity's objectives, policies and processes for managing capitalQualitative information about the entity's objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]disclosure: IAS 1 135 a
ifrs-fullQualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffecttextQualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effectQualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer's future cash flows. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 39A b
ifrs-fullRangeAxisaxisRange [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCosttextRange of estimates within which fair value is likely to lie for biological assets, at costThe 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]disclosure: IAS 41 54 c
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextRange of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 c - Effective 2019.01.01
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostWithinFairValueModeltextRange of estimates within which fair value is likely to lie for investment property, at cost within fair value modelThe range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 c - Expiry date 2019.01.01
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModeltextRange of estimates within which fair value is likely to lie for investment property, cost modelThe range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]disclosure: IAS 40 79 e iii
ifrs-fullRangesMembermemberRanges [member]This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsAxisaxisRanges of exercise prices for outstanding share options [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 2 45 d
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsMembermemberRanges of exercise prices for outstanding share options [member]This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member is used. [Refer: Ranges [member]]disclosure: IFRS 2 45 d
ifrs-fullRatedCreditExposuresX instantRated credit exposuresThe amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]example: IFRS 7 IG24 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullRateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantRate of return used to reflect time value of money, regulatory deferral account balancesThe rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 33 b
ifrs-fullRateregulatedActivitiesMembermemberRate-regulated activities [member]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.disclosure: IFRS 14 30, disclosure: IFRS 14 33
ifrs-fullRawMaterialsX instant debitCurrent raw materialsA classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullRawMaterialsAndConsumablesUsedX duration debitRaw materials and consumables usedThe amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]example: IAS 1 102, disclosure: IAS 1 99
ifrs-fullReceiptsFromContractsHeldForDealingOrTradingPurposeX duration debitReceipts from contracts held for dealing or trading purposesThe cash inflow from contracts held for dealing or trading purposes.example: IAS 7 14 g
ifrs-fullReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefitsX duration debitReceipts from premiums and claims, annuities and other policy benefitsThe cash inflow from premiums and claims, annuities and other policy benefits.example: IAS 7 14 e
ifrs-fullReceiptsFromRentsAndSubsequentSalesOfSuchAssetsX duration debitReceipts from rents and subsequent sales of assets held for rental to others and subsequently held for saleThe cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.example: IAS 7 14
ifrs-fullReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenueX duration debitReceipts from royalties, fees, commissions and other revenueThe cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]example: IAS 7 14 b
ifrs-fullReceiptsFromSalesOfGoodsAndRenderingOfServicesX duration debitReceipts from sales of goods and rendering of servicesThe cash inflow from sales of goods and rendering of services.example: IAS 7 14 a
ifrs-fullReceivablesAndPayablesRelatedToInsuranceContractsX instant creditReceivables and payables related to insurance contractsThe amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).example: IFRS 4 IG22 g, example: IFRS 4 37 b
ifrs-fullReceivablesDueFromAssociatesX instant debitReceivables due from associatesThe amount of receivables due from associates. [Refer: Associates [member]]common practice: IAS 1 78 b
ifrs-fullReceivablesDueFromJointVenturesX instant debitReceivables due from joint venturesThe amount of receivables due from joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 78 b
ifrs-fullReceivablesFromContractsWithCustomersX instant debitReceivables from contracts with customersThe 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.disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01
ifrs-fullReceivablesFromContractsWithCustomersAbstractReceivables from contracts with customers [abstract]
ifrs-fullReceivablesFromRentalOfPropertiesX instant debitReceivables from rental of propertiesThe amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both.common practice: IAS 1 78 b
ifrs-fullReceivablesFromSaleOfPropertiesX instant debitReceivables from sale of propertiesThe amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both.common practice: IAS 1 78 b
ifrs-fullReceivablesFromTaxesOtherThanIncomeTaxX instant debitReceivables from taxes other than income taxThe 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.common practice: IAS 1 78 b
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesX instant debitRecipes, formulae, models, designs and prototypesThe amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]example: IAS 38 119 f
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesMembermemberRecipes, formulae, models, designs and prototypes [member]This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]example: IAS 38 119 f
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTaxX duration debitReclassification adjustments on application of overlay approach, before taxThe amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTaxX duration debitReclassification adjustments on application of overlay approach, net of taxThe amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTaxX duration debitReclassification adjustments on available-for-sale financial assets, before taxThe 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]disclosure: IAS 1 92 - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTaxX duration debitReclassification adjustments on available-for-sale financial assets, net of taxThe 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]disclosure: IAS 1 92 - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesBeforeTaxX duration debitReclassification adjustments on cash flow hedges, before taxThe 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]disclosure: IAS 1 92, disclosure: IFRS 7 23 d - Expiry date 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTaxX duration debitReclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of taxThe 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]disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTaxX duration debitReclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of taxThe 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]disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTaxX duration debitReclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of taxThe 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]disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesNetOfTaxX duration debitReclassification adjustments on cash flow hedges, net of taxThe 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]disclosure: IAS 1 92, disclosure: IFRS 7 23 d - Expiry date 2018.01.01, disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxX duration debitReclassification adjustments on change in value of foreign currency basis spreads, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxX duration debitReclassification adjustments on change in value of foreign currency basis spreads, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTaxX duration debitReclassification adjustments on change in value of forward elements of forward contracts, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTaxX duration debitReclassification adjustments on change in value of forward elements of forward contracts, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTaxX duration debitReclassification adjustments on change in value of time value of options, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTaxX duration debitReclassification adjustments on change in value of time value of options, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTaxX duration debitReclassification adjustments on exchange differences on translation, before taxThe 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]disclosure: IAS 1 92, disclosure: IAS 21 48
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTaxX duration debitReclassification adjustments on exchange differences on translation, net of taxThe 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]disclosure: IAS 1 92, disclosure: IAS 21 48
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration debitReclassification adjustments on financial assets measured at fair value through other comprehensive income, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01, disclosure: IFRS 7 20 a viii - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxX duration debitReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration debitReclassification adjustments on financial assets that have been de-designated from overlay approach, before taxThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39L f iii - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration debitReclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39L f iii - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTaxX duration debitReclassification adjustments on hedges of net investments in foreign operations, before taxThe 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]disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration debitReclassification adjustments on hedges of net investments in foreign operations, net of taxThe 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]disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14 - Effective 2018.01.01, disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTaxX duration debitReclassification adjustments on net movement in regulatory deferral account balances, before taxThe amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTaxX duration debitReclassification adjustments on net movement in regulatory deferral account balances, net of taxThe amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullReclassificationIntoAvailableforsaleFinancialAssetsX duration debitReclassification into available-for-sale financial assetsThe amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLossX duration debitReclassification into financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationIntoHeldtomaturityInvestmentsX duration debitReclassification into held-to-maturity investmentsThe amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationIntoLoansAndReceivablesX duration debitReclassification into loans and receivablesThe amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueX durationReclassification of financial assets out of measured at amortised cost into measured at fair value through profit or lossThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationReclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCostX durationReclassification of financial assets out of measured at fair value through profit or loss into measured at amortised costThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCostX durationReclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised costThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLossX durationReclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or lossThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationReclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOutOfAvailableforsaleFinancialAssetsX duration creditReclassification out of available-for-sale financial assetsThe amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 12A a - Expiry date 2018.01.01, disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration creditReclassification out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A a - Expiry date 2018.01.01, disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOutOfHeldtomaturityInvestmentsX duration creditReclassification out of held-to-maturity investmentsThe amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOutOfLoansAndReceivablesX duration creditReclassification out of loans and receivablesThe amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassifiedItemsAxisaxisReclassified items [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 41
ifrs-fullReclassifiedItemsMembermemberReclassified items [member]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.disclosure: IAS 1 41
ifrs-fullRecognisedAssetsDefinedBenefitPlanX instant debitNet defined benefit assetThe amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]common practice: IAS 1 55
ifrs-fullRecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant debitRecognised assets representing continuing involvement in derecognised financial assetsThe amount of assets recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets. [Refer: Carrying amount [member]]disclosure: IFRS 7 42E a
ifrs-fullRecognisedFinanceLeaseAsAssetsX instant debitRecognised finance lease as assetsThe amount of assets recognised by the entity, which are leased under finance leases.disclosure: IAS 17 31 a - Expiry date 2019.01.01
ifrs-fullRecognisedLiabilitiesDefinedBenefitPlanX instant creditNet defined benefit liabilityThe amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]common practice: IAS 1 55
ifrs-fullRecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant creditRecognised liabilities representing continuing involvement in derecognised financial assetsThe amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.disclosure: IFRS 7 42E a
ifrs-fullReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstractReconciliation of accounting profit multiplied by applicable tax rates [abstract]
ifrs-fullReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractReconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstractReconciliation of average effective tax rate and applicable tax rate [abstract]
ifrs-fullReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractReconciliation of changes in allowance account for credit losses of financial assets [abstract]
ifrs-fullReconciliationOfChangesInBiologicalAssetsAbstractReconciliation of changes in biological assets [abstract]
ifrs-fullReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractReconciliation of changes in contingent liabilities recognised in business combination [abstract]
ifrs-fullReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractReconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullReconciliationOfChangesInDeferredTaxLiabilityAssetAbstractReconciliation of changes in deferred tax liability (asset) [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementAssetsAbstractReconciliation of changes in fair value measurement, assets [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractReconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstractReconciliation of changes in fair value measurement, liabilities [abstract]
ifrs-fullReconciliationOfChangesInGoodwillAbstractReconciliation of changes in goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractReconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstractReconciliation of changes in intangible assets other than goodwill [abstract]
ifrs-fullReconciliationOfChangesInInvestmentPropertyAbstractReconciliation of changes in investment property [abstract]
ifrs-fullReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractReconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstractReconciliation of changes in net assets available for benefits [abstract]
ifrs-fullReconciliationOfChangesInOtherProvisionsAbstractReconciliation of changes in other provisions [abstract]
ifrs-fullReconciliationOfChangesInPropertyPlantAndEquipmentAbstractReconciliation of changes in property, plant and equipment [abstract]
ifrs-fullReconciliationOfChangesInReinsuranceAssetsAbstractReconciliation of changes in reinsurance assets [abstract]
ifrs-fullReconciliationOfFairValueOfCreditDerivativeAbstractReconciliation of fair value of credit derivative [abstract]
ifrs-fullReconciliationOfNominalAmountOfCreditDerivativeAbstractReconciliation of nominal amount of credit derivative [abstract]
ifrs-fullReconciliationOfNumberOfSharesOutstandingAbstractReconciliation of number of shares outstanding [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstractReconciliation of regulatory deferral account credit balances [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstractReconciliation of regulatory deferral account debit balances [abstract]
ifrs-fullReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstractReconciliation of undiscounted lease payments to net investment in finance lease [abstract]
ifrs-fullRecoverableAmountOfAssetOrCashgeneratingUnitX instant debitRecoverable amount of asset or cash-generating unitThe higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]disclosure: IAS 36 130 e
ifrs-fullRecurringFairValueMeasurementMembermemberRecurring fair value measurement [member]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]]disclosure: IFRS 13 93 a
ifrs-fullRedesignatedAmountMembermemberRedesignated amount [member]This member stands for the amount that has been redesignated during the transition to IFRSs.common practice: IFRS 1 29
ifrs-fullRedesignatedFinancialAssetAsAvailableforsaleX instant debitRedesignated financial asset as available-for-saleThe amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]disclosure: IFRS 1 29 - Expiry date 2018.01.01
ifrs-fullRedesignatedFinancialAssetAtFairValueThroughProfitOrLossX instant debitRedesignated financial asset as at fair value through profit or lossThe 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]disclosure: IFRS 1 29
ifrs-fullRedesignatedFinancialLiabilityAtFairValueThroughProfitOrLossX instant creditRedesignated financial liability as at fair value through profit or lossThe 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]disclosure: IFRS 1 29 - Expiry date 2018.01.01, disclosure: IFRS 1 29A - Effective 2018.01.01
ifrs-fullRedesignatedMembermemberRedesignated [member]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.disclosure: IFRS 1 29
ifrs-fullRedesignationAxisaxisRedesignation [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 1 29
ifrs-fullReductionOfIssuedCapitalX duration debitReduction of issued capitalThe decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]common practice: IAS 1 106 d
ifrs-fullRefundsProvisionX instant creditRefunds provisionThe amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullRefundsProvisionAbstractRefunds provision [abstract]
ifrs-fullRefundsProvisionMembermemberRefunds provision [member]This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullRegulatoryDeferralAccountBalancesAxisaxisRegulatory deferral account balances [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMembermemberRegulatory deferral account balances classified as disposal groups [member]This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountBalancesMembermemberRegulatory deferral account balances [member]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.disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMembermemberRegulatory deferral account balances not classified as disposal groups [member]This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountCreditBalancesX instant creditRegulatory deferral account credit balancesThe amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 20 b, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35
ifrs-fullRegulatoryDeferralAccountCreditBalancesAbstractRegulatory deferral account credit balances [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityX instant creditRegulatory deferral account credit balances and related deferred tax liabilityThe 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]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstractRegulatory deferral account credit balances and related deferred tax liability [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroupX instant creditRegulatory deferral account credit balances directly related to disposal groupThe 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]]disclosure: IFRS 14 25
ifrs-fullRegulatoryDeferralAccountDebitBalancesX instant debitRegulatory deferral account debit balancesThe amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 20 a, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35
ifrs-fullRegulatoryDeferralAccountDebitBalancesAbstractRegulatory deferral account debit balances [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetX instant debitRegulatory deferral account debit balances and related deferred tax assetThe 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]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstractRegulatory deferral account debit balances and related deferred tax asset [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroupX instant debitRegulatory deferral account debit balances directly related to disposal groupThe 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]]disclosure: IFRS 14 25
ifrs-fullReimbursementRightsAtFairValueX instant debitReimbursement rights, at fair valueThe 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]]disclosure: IAS 19 140 b
ifrs-fullReinsuranceAssetsX instant debitReinsurance assetsThe amount of a cedant’s net contractual rights under a reinsurance contract.disclosure: IFRS 4 37 e
ifrs-fullReinsurersShareOfAmountArisingFromInsuranceContractsMembermemberReinsurer's share of amount arising from insurance contracts [member]This member stands for the reinsurer's share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullRelatedPartiesMembermemberRelated parties [member]This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]disclosure: IAS 24 19
ifrs-fullRelatedPartyTransactionsAbstractRelated party transactions [abstract]
ifrs-fullRemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntityX.XX instantRemaining amortisation period of intangible assets material to entityThe remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]disclosure: IAS 38 122 b
ifrs-fullRemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalancesX.XX instantRemaining recovery period of regulatory deferral account debit balancesThe remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]disclosure: IFRS 14 33 c
ifrs-fullRemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalancesX.XX instantRemaining reversal period of regulatory deferral account credit balancesThe remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]disclosure: IFRS 14 33 c
ifrs-fullRemainingUnamortisedGainsAndLossesArisingOnBuyingReinsuranceX instant creditRemaining unamortised gains (losses) arising on buying reinsuranceThe amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.disclosure: IFRS 4 37 b ii
ifrs-fullRentalExpenseX duration debitRental expenseThe amount of expense recognised on rental activities.common practice: IAS 1 85
ifrs-fullRentalIncomeX duration creditRental incomeThe amount of income recognised from rental activities.common practice: IAS 1 112 c
ifrs-fullRentalIncomeFromInvestmentPropertyX duration creditRental income from investment propertyThe amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]disclosure: IAS 40 75 f i
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseX duration creditRental income from investment property, net of direct operating expenseThe 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]common practice: IAS 1 112 c
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstractRental income from investment property, net of direct operating expense [abstract]
ifrs-fullRentDeferredIncomeX instant creditRent deferred incomeThe amount of deferred income arising on rental activity. [Refer: Deferred income]common practice: IAS 1 78
ifrs-fullRentDeferredIncomeClassifiedAsCurrentX instant creditRent deferred income classified as currentThe amount of rent deferred income classified as current. [Refer: Rent deferred income]common practice: IAS 1 78
ifrs-fullRentDeferredIncomeClassifiedAsNoncurrentX instant creditRent deferred income classified as non-currentThe amount of rent deferred income classified as non-current. [Refer: Rent deferred income]common practice: IAS 1 78
ifrs-fullRepairsAndMaintenanceExpenseX duration debitRepairs and maintenance expenseThe amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.common practice: IAS 1 85
ifrs-fullRepaymentsOfBondsNotesAndDebenturesX duration creditRepayments of bonds, notes and debenturesThe cash outflow for repayments of bonds, notes and debentures.common practice: IAS 7 17
ifrs-fullRepaymentsOfBorrowingsClassifiedAsFinancingActivitiesX duration creditRepayments of borrowings, classified as financing activitiesThe cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]example: IAS 7 17 d
ifrs-fullRepaymentsOfCurrentBorrowingsX duration creditRepayments of current borrowingsThe cash outflow for repayments of current borrowings. [Refer: Current borrowings]common practice: IAS 7 17
ifrs-fullRepaymentsOfNoncurrentBorrowingsX duration creditRepayments of non-current borrowingsThe cash outflow for repayments of non-current borrowings. [Refer: Borrowings]common practice: IAS 7 17
ifrs-fullRepaymentsOfSubordinatedLiabilitiesX duration creditRepayments of subordinated liabilitiesThe cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]common practice: IAS 7 17
ifrs-fullReportableSegmentsMembermemberReportable segments [member]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]]disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 23
ifrs-fullReportedIfInComplianceWithRequirementOfIFRSMembermemberReported if in compliance with requirement of IFRS [member]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.common practice: IAS 1 20 d
ifrs-fullRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX instant creditRepurchase agreements and cash collateral on securities lentThe amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.common practice: IAS 1 55
ifrs-fullResearchAndDevelopmentExpenseX duration debitResearch and development expenseThe amount of expenditure directly attributable to research or development activities, recognised in profit or loss.disclosure: IAS 38 126
ifrs-fullReserveForCatastropheX instant creditReserve for catastropheA component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.example: IAS 1 78 e, disclosure: IFRS 4 IG58
ifrs-fullReserveForCatastropheMembermemberReserve for catastrophe [member]This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.example: IAS 1 108, disclosure: IFRS 4 IG58
ifrs-fullReserveForEqualisationX instant creditReserve for equalisationA component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.example: IAS 1 78 e, disclosure: IFRS 4 IG58
ifrs-fullReserveForEqualisationMembermemberReserve for equalisation [member]This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.example: IAS 1 108, disclosure: IFRS 4 IG58
ifrs-fullReserveOfCashFlowHedgesX instant creditReserve of cash flow hedgesA 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]]common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.11 - Effective 2018.01.01
ifrs-fullReserveOfCashFlowHedgesContinuingHedgesX instant creditReserve of cash flow hedges, continuing hedgesA component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]disclosure: IFRS 7 24B b ii - Effective 2018.01.01
ifrs-fullReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant creditReserve of cash flow hedges, hedging relationships for which hedge accounting is no longer appliedA 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]disclosure: IFRS 7 24B b iii - Effective 2018.01.01
ifrs-fullReserveOfCashFlowHedgesMembermemberReserve of cash flow hedges [member]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]]example: IAS 1 108, disclosure: IFRS 9 6.5.11 - Effective 2018.01.01
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX instant creditReserve of change in fair value of financial liability attributable to change in credit risk of liabilityA 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]common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMembermemberReserve of change in fair value of financial liability attributable to change in credit risk of liability [member]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]example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsX instant creditReserve of change in value of foreign currency basis spreadsA 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.common practice: IAS 1 78 e - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMembermemberReserve of change in value of foreign currency basis spreads [member]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.example: IAS 1 108 - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsX instant creditReserve of change in value of forward elements of forward contractsA 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.common practice: IAS 1 78 e - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsMembermemberReserve of change in value of forward elements of forward contracts [member]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.example: IAS 1 108 - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsX instant creditReserve of change in value of time value of optionsA 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.common practice: IAS 1 78 e - Effective 2018.01.01, disclosure: IFRS 9 6.5.15 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsMembermemberReserve of change in value of time value of options [member]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.example: IAS 1 108 - Effective 2018.01.01, disclosure: IFRS 9 6.5.15 - Effective 2018.01.01
ifrs-fullReserveOfDiscretionaryParticipationFeaturesX instant creditReserve of discretionary participation featuresA component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.example: IAS 1 78 e, disclosure: IFRS 4 IG22 f, disclosure: IFRS 4 34 b
ifrs-fullReserveOfDiscretionaryParticipationFeaturesMembermemberReserve of discretionary participation features [member]This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.example: IAS 1 108, disclosure: IFRS 4 IG22 f, disclosure: IFRS 4 34 b
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsX instant creditReserve of equity component of convertible instrumentsA component of equity representing components of convertible instruments classified as equity.common practice: IAS 1 55
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsMembermemberReserve of equity component of convertible instruments [member]This member stands for a component of equity representing components of convertible instruments classified as equity.common practice: IAS 1 108
ifrs-fullReserveOfExchangeDifferencesOnTranslationX instant creditReserve of exchange differences on translationA component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]disclosure: IAS 21 52 b
ifrs-fullReserveOfExchangeDifferencesOnTranslationContinuingHedgesX instant creditReserve of exchange differences on translation, continuing hedgesA component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]disclosure: IFRS 7 24B b ii - Effective 2018.01.01
ifrs-fullReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant creditReserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer appliedA 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]disclosure: IFRS 7 24B b iii - Effective 2018.01.01
ifrs-fullReserveOfExchangeDifferencesOnTranslationMembermemberReserve of exchange differences on translation [member]This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]example: IAS 1 108, disclosure: IAS 21 52 b
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsX instant creditReserve of gains and losses from investments in equity instrumentsA 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.common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMembermemberReserve of gains and losses from investments in equity instruments [member]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.example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant creditReserve of gains and losses on financial assets measured at fair value through other comprehensive incomeA 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]common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermemberReserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]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]example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX instant creditReserve of gains and losses on hedging instruments that hedge investments in equity instrumentsA 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.common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMembermemberReserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]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.example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsX instant creditReserve of gains and losses on remeasuring available-for-sale financial assetsA component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 1 78 e - Expiry date 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMembermemberReserve of gains and losses on remeasuring available-for-sale financial assets [member]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]example: IAS 1 108 - Expiry date 2018.01.01
ifrs-fullReserveOfOverlayApproachX instant creditReserve of overlay approachA component of equity representing the accumulated overlay approach adjustments.common practice: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReserveOfOverlayApproachMembermemberReserve of overlay approach [member]This member stands for a component of equity representing the accumulated overlay approach adjustments.common practice: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansX instant creditReserve of remeasurements of defined benefit plansA component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]common practice: IAS 1 78 e
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansMembermemberReserve of remeasurements of defined benefit plans [member]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]example: IAS 1 108
ifrs-fullReserveOfSharebasedPaymentsX instant creditReserve of share-based paymentsA component of equity resulting from share-based payments.common practice: IAS 1 78 e
ifrs-fullReserveOfSharebasedPaymentsMembermemberReserve of share-based payments [member]This member stands for a component of equity resulting from share-based payments.example: IAS 1 108
ifrs-fullReservesWithinEquityAxisaxisReserves within equity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 79 b
ifrs-fullResidualValueRiskMembermemberResidual value risk [member]This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullRestatedMembermemberCurrently stated [member]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.common practice: IAS 1 20 d, disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullRestrictedCashAndCashEquivalentsX instant debitRestricted cash and cash equivalentsThe amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]common practice: IAS 1 55
ifrs-fullRestrictionsOnAccessToAssetsInFundstextDescription of restrictions on access to assets in fundsThe description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.disclosure: IFRIC 5 11
ifrs-fullRestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentPropertyX instantRestrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyThe amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]disclosure: IAS 40 75 g
ifrs-fullRestructuringContingentLiabilityMembermemberRestructuring contingent liability [member]This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullRestructuringProvisionX instant creditRestructuring provisionThe 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]example: IAS 37 70
ifrs-fullRestructuringProvisionAbstractRestructuring provision [abstract]
ifrs-fullRestructuringProvisionMembermemberRestructuring provision [member]This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]]example: IAS 37 70
ifrs-fullRetainedEarningsX instant creditRetained earningsA component of equity representing the entity's cumulative undistributed earnings or deficit.example: IAS 1 78 e, example: IAS 1 IG6
ifrs-fullRetainedEarningsMembermemberRetained earnings [member]This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.disclosure: IAS 1 106, example: IAS 1 108
ifrs-fullRetentionForContractsInProgressX instant debitRetention for contracts in progressThe amount of progress billings on construction contracts that are not paid until the conditions specified in the contract for the payment of such amounts have been satisfied or until defects have been rectified. [Refer: Progress billings]disclosure: IAS 11 40 c - Expiry date 2018.01.01
ifrs-fullRetentionPayablesX instant creditRetention payablesThe amount of payment that is withheld by the entity, pending the fulfilment of a condition.common practice: IAS 1 78
ifrs-fullRetirementsIntangibleAssetsAndGoodwillX duration creditRetirements, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullRetirementsIntangibleAssetsOtherThanGoodwillX duration creditRetirements, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullRetirementsPropertyPlantAndEquipmentX duration creditRetirements, property, plant and equipmentThe decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullRetrospectiveApplicationAndRetrospectiveRestatementAxisaxisRetrospective application and retrospective restatement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullReturnOnPlanAssetsNetDefinedBenefitLiabilityAssetX duration debitReturn on plan assets, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]]disclosure: IAS 19 141 c i
ifrs-fullReturnOnReimbursementRightsX duration debitReturn on reimbursement rightsThe increase (decrease) in reimbursement rights resulting from the return on those rights. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 141 c i
ifrs-fullRevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwillX duration debitRevaluation increase (decrease), intangible assets other than goodwillThe increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]disclosure: IAS 38 118 e iii
ifrs-fullRevaluationIncreaseDecreasePropertyPlantAndEquipmentX duration debitRevaluation increase (decrease), property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]disclosure: IAS 16 73 e iv, disclosure: IAS 16 77 f
ifrs-fullRevaluationOfIntangibleAssetsAbstractRevaluation of intangible assets [abstract]
ifrs-fullRevaluationSurplusX instant creditRevaluation surplusA component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]disclosure: IAS 16 39, disclosure: IAS 38 85
ifrs-fullRevaluationSurplusMembermemberRevaluation surplus [member]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]example: IAS 1 108, disclosure: IAS 16 39, disclosure: IFRS 1 IG10
ifrs-fullRevenueX duration creditRevenueThe income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.disclosure: IAS 1 82 a, example: IAS 1 103, example: IAS 1 102, disclosure: IAS 18 35 b - Expiry date 2018.01.01, disclosure: IFRS 12 B12 b v, example: IFRS 12 B10 b, disclosure: IFRS 8 28 a, disclosure: IFRS 8 23 a, disclosure: IFRS 8 32, disclosure: IFRS 8 33 a, disclosure: IFRS 8 34
ifrs-fullRevenueAbstractRevenue [abstract]
ifrs-fullRevenueAndOperatingIncomeX duration creditRevenue and other operating incomeThe aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]common practice: IAS 1 85
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesX duration creditRevenue arising from exchanges of goods or servicesThe amount of revenue arising from the exchanges of goods or services. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesAbstractRevenue arising from exchanges of goods or services [abstract]
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesConstructionContractsX duration creditRevenue arising from exchanges of goods or services, construction contractsThe amount of revenue arising from exchanges of goods or services related to construction contracts. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesDividendsX duration creditIncome arising from exchanges of goods or services, dividendsThe amount of income arising from the exchanges of goods or services related to dividends.disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesInterestX duration creditIncome arising from exchanges of goods or services, interestThe amount of income arising from the exchanges of goods or services related to interest.disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesOtherRevenueX duration creditRevenue arising from exchanges of goods or services, other revenueThe amount of revenue arising from the exchanges of goods or services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesRenderingOfServicesX duration creditRevenue arising from exchanges of goods or services, rendering of servicesThe amount of revenue arising from the exchanges of goods or services related to the rendering of services. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesRoyaltiesX duration creditIncome arising from exchanges of goods or services, royaltiesThe amount of income arising from the exchanges of goods or services related to royalties.disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesSaleOfGoodsX duration creditRevenue arising from exchanges of goods or services, sale of goodsThe amount of revenue arising from the exchanges of goods or services related to the sale of goods. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueDiscontinuedOperationsX duration creditRevenue, discontinued operationsThe amount of revenue of discontinued operations. [Refer: Discontinued operations [member]; Revenue]disclosure: IFRS 5 33 b i
ifrs-fullRevenueFromConstructionContractsX duration creditRevenue from construction contractsThe 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]common practice: IAS 1 112 c, disclosure: IFRIC 15 20 b - Expiry date 2018.01.01, disclosure: IAS 11 39 a - Expiry date 2018.01.01, disclosure: IAS 18 35 b - Expiry date 2018.01.01
ifrs-fullRevenueFromContractsWithCustomersX duration creditRevenue from contracts with customersThe 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. [Refer: Revenue]disclosure: IFRS 15 113 a - Effective 2018.01.01, disclosure: IFRS 15 114 - Effective 2018.01.01
ifrs-fullRevenueFromDividendsX duration creditDividend incomeThe 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.common practice: IAS 1 112 c, disclosure: IAS 18 35 b v - Expiry date 2018.01.01
ifrs-fullRevenueFromGovernmentGrantsX duration creditIncome from government grantsThe amount of income recognised in relation to government grants. [Refer: Government grants]common practice: IAS 20 39 b
ifrs-fullRevenueFromHotelOperationsX duration creditRevenue from hotel operationsThe amount of revenue arising from hotel operations. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeldX duration creditRevenue from insurance contracts issued, without reduction for reinsurance heldThe amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]example: IAS 1 85, example: IFRS 4 IG24 a, example: IFRS 4 37 b
ifrs-fullRevenueFromInterestX duration creditInterest incomeThe amount of income arising from interest.common practice: IAS 1 112 c, disclosure: IAS 18 35 b iii - Expiry date 2018.01.01, disclosure: IFRS 12 B13 e, disclosure: IFRS 8 23 c, disclosure: IFRS 8 28 e
ifrs-fullRevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriodsX duration creditRevenue from performance obligations satisfied or partially satisfied in previous periodsThe amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue]disclosure: IFRS 15 116 c - Effective 2018.01.01
ifrs-fullRevenueFromRenderingOfAdvertisingServicesX duration creditRevenue from rendering of advertising servicesThe amount of revenue arising from the rendering of advertising services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfCargoAndMailTransportServicesX duration creditRevenue from rendering of cargo and mail transport servicesThe amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfDataServicesX duration creditRevenue from rendering of data servicesThe amount of revenue arising from the rendering of data services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfGamingServicesX duration creditRevenue from rendering of gaming servicesThe amount of revenue arising from the rendering of gaming services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInformationTechnologyConsultingServicesX duration creditRevenue from rendering of information technology consulting servicesThe amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServicesX duration creditRevenue from rendering of information technology maintenance and support servicesThe amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInformationTechnologyServicesX duration creditRevenue from rendering of information technology servicesThe amount of revenue arising from the rendering of information technology services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInterconnectionServicesX duration creditRevenue from rendering of interconnection servicesThe amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesX duration creditRevenue from rendering of internet and data servicesThe amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesAbstractRevenue from rendering of internet and data services [abstract]
ifrs-fullRevenueFromRenderingOfInternetServicesX duration creditRevenue from rendering of internet servicesThe amount of revenue arising from the rendering of internet services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfLandLineTelephoneServicesX duration creditRevenue from rendering of land line telephone servicesThe amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfMobileTelephoneServicesX duration creditRevenue from rendering of mobile telephone servicesThe amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfOtherTelecommunicationServicesX duration creditRevenue from rendering of other telecommunication servicesThe 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]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfPassengerTransportServicesX duration creditRevenue from rendering of passenger transport servicesThe amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfPrintingServicesX duration creditRevenue from rendering of printing servicesThe amount of revenue arising from the rendering of printing services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfServicesX duration creditRevenue from rendering of servicesThe amount of revenue arising from the rendering of services. [Refer: Revenue]common practice: IAS 1 112 c, disclosure: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfServicesRelatedPartyTransactionsX duration creditRevenue from rendering of services, related party transactionsThe amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]example: IAS 24 21 c
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesX duration creditRevenue from rendering of telecommunication servicesThe amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesAbstractRevenue from rendering of telecommunication services [abstract]
ifrs-fullRevenueFromRenderingOfTelephoneServicesX duration creditRevenue from rendering of telephone servicesThe amount of revenue arising from the rendering of telephone services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfTransportServicesX duration creditRevenue from rendering of transport servicesThe amount of revenue arising from the rendering of transport services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRoomOccupancyServicesX duration creditRevenue from room occupancy servicesThe amount of revenue arising from room occupancy services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRoyaltiesX duration creditRoyalty incomeThe amount of income arising from royalties.common practice: IAS 1 112 c, disclosure: IAS 18 35 b iv - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfAgriculturalProduceX duration creditRevenue from sale of agricultural produceThe amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfAlcoholAndAlcoholicDrinksX duration creditRevenue from sale of alcohol and alcoholic drinksThe amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfBooksX duration creditRevenue from sale of booksThe amount of revenue arising from the sale of books. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfCopperX duration creditRevenue from sale of copperThe amount of revenue arising from the sale of copper. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfCrudeOilX duration creditRevenue from sale of crude oilThe amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfElectricityX duration creditRevenue from sale of electricityThe amount of revenue arising from the sale of electricity. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfFoodAndBeverageX duration creditRevenue from sale of food and beverageThe amount of revenue arising from the sale of food and beverage. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfGoldX duration creditRevenue from sale of goldThe amount of revenue arising from the sale of gold. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfGoodsX duration creditRevenue from sale of goodsThe amount of revenue arising from the sale of goods. [Refer: Revenue]common practice: IAS 1 112 c, disclosure: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfGoodsRelatedPartyTransactionsX duration creditRevenue from sale of goods, related party transactionsThe amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]example: IAS 24 21 a
ifrs-fullRevenueFromSaleOfNaturalGasX duration creditRevenue from sale of natural gasThe amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfOilAndGasProductsX duration creditRevenue from sale of oil and gas productsThe amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfPetroleumAndPetrochemicalProductsX duration creditRevenue from sale of petroleum and petrochemical productsThe amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfPublicationsX duration creditRevenue from sale of publicationsThe amount of revenue arising from the sale of publications. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfSilverX duration creditRevenue from sale of silverThe amount of revenue arising from the sale of silver. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfSugarX duration creditRevenue from sale of sugarThe amount of revenue arising from the sale of sugar. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfTelecommunicationEquipmentX duration creditRevenue from sale of telecommunication equipmentThe amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueMultipleSignificantUnobservableInputsAssetsX.XX durationRevenue multiple, significant unobservable inputs, assetsA revenue multiple used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullRevenueMultipleSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationRevenue multiple, significant unobservable inputs, entity's own equity instrumentsA revenue multiple used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullRevenueMultipleSignificantUnobservableInputsLiabilitiesX.XX durationRevenue multiple, significant unobservable inputs, liabilitiesA revenue multiple used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullRevenueOfAcquireeX duration creditRevenue of acquiree since acquisition dateThe amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]disclosure: IFRS 3 B64 q i
ifrs-fullRevenueOfCombinedEntityX duration creditRevenue of combined entity as if combination occurred at beginning of periodThe revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]disclosure: IFRS 3 B64 q ii
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForFinancialAssetX duration creditRevenue recognised on exchanging construction services for financial assetThe amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue]disclosure: SIC 29 6A
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForIntangibleAssetX duration creditRevenue recognised on exchanging construction services for intangible assetThe amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue]disclosure: SIC 29 6A
ifrs-fullRevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriodX duration creditRevenue that was included in contract liability balance at beginning of periodThe amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue]disclosure: IFRS 15 116 b - Effective 2018.01.01
ifrs-fullReversalAllowanceAccountForCreditLossesOfFinancialAssetsX durationReversal, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullReversalOfImpairmentLossX duration creditReversal of impairment lossThe 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]disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeX duration creditReversal of impairment loss recognised in other comprehensive incomeThe amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]disclosure: IAS 36 126 d, disclosure: IAS 36 129 b
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwillX durationReversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e iii
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentX durationReversal of impairment loss recognised in other comprehensive income, property, plant and equipmentThe 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]disclosure: IAS 16 73 e iv
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossX duration creditReversal of impairment loss recognised in profit or lossThe amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]disclosure: IAS 36 126 b, disclosure: IAS 36 129 b
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssetsX durationReversal of impairment loss recognised in profit or loss, biological assetsThe 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]disclosure: IAS 41 55 b
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillX durationReversal of impairment loss recognised in profit or loss, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e v
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyX durationReversal of impairment loss recognised in profit or loss, investment propertyThe 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]disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX durationReversal of impairment loss recognised in profit or loss, loans and advancesThe 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]common practice: IAS 1 85
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationReversal of impairment loss recognised in profit or loss, property, plant and equipmentThe 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]disclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration creditReversal of impairment loss recognised in profit or loss, trade receivablesThe 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]common practice: IAS 1 112 c
ifrs-fullReversalOfInventoryWritedownX durationReversal of inventory write-downThe 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]disclosure: IAS 1 98 a, disclosure: IAS 2 36 f
ifrs-fullReversalOfProvisionsForCostOfRestructuringX duration creditReversal of provisions for cost of restructuringThe amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]disclosure: IAS 1 98 b
ifrs-fullReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration debitReversed unsettled liabilities, contingent liabilities recognised in business combinationThe amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX instant debitReverse repurchase agreements and cash collateral on securities borrowedThe 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]common practice: IAS 1 55
ifrs-fullRightofuseAssetFairValueUsedAsDeemedCostX instant debitRight-of-use asset fair value used as deemed costThe amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]disclosure: IFRS 1 30 - Effective 2019.01.01
ifrs-fullRightofuseAssetsX instant debitRight-of-use assetsThe amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.disclosure: IFRS 16 53 j - Effective 2019.01.01
ifrs-fullRightofuseAssetsIncreaseDecreaseInRevaluationSurplusX duration creditRight-of-use assets, increase (decrease) in revaluation surplusThe increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullRightofuseAssetsMembermemberRight-of-use assets [member]This member stands for right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 33 - Effective 2019.01.01
ifrs-fullRightofuseAssetsRevaluationSurplusX instant creditRight-of-use assets, revaluation surplusThe amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullRightofuseAssetsRevaluedAssetsAtCostX instant debitRight-of-use assets, revalued assets, at costThe amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullRightofuseAssetsThatDoNotMeetDefinitionOfInvestmentPropertyX instant debitRight-of-use assets that do not meet definition of investment propertyThe amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]disclosure: IFRS 16 47 a - Effective 2019.01.01
ifrs-fullRightsPreferencesAndRestrictionsAttachingToClassOfShareCapitaltextRights, preferences and restrictions attaching to class of share capitalThe description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]disclosure: IAS 1 79 a v
ifrs-fullRiskDiversificationEffectMembermemberRisk diversification effect [member]This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]common practice: IFRS 7 32
ifrs-fullRiskExposureAssociatedWithInstrumentsSharingCharacteristicX instantRisk exposure associated with instruments sharing characteristicThe amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B8 c
ifrs-fullRoyaltyExpenseX duration debitRoyalty expenseThe amount of expense arising from royalties.common practice: IAS 1 85
ifrs-fullSaleOrIssueOfTreasurySharesX duration creditSale or issue of treasury sharesThe increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]common practice: IAS 1 106 d
ifrs-fullSalesAndMarketingExpenseX duration debitSales and marketing expenseThe amount of expense relating to the marketing and selling of goods or services.common practice: IAS 1 85
ifrs-fullSalesChannelsAxisaxisSales channels [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullSalesChannelsMembermemberSales channels [member]This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullSalesFairValueMeasurementAssetsX duration creditSales, fair value measurement, assetsThe decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSalesFairValueMeasurementEntitysOwnEquityInstrumentsX duration debitSales, fair value measurement, entity's own equity instrumentsThe decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSalesFairValueMeasurementLiabilitiesX duration debitSales, fair value measurement, liabilitiesThe decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSalesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration creditSales of property and other assets, related party transactionsThe amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 b
ifrs-fullSecuredBankLoansReceivedX instant creditSecured bank loans receivedThe amount of loans received from banks that have been secured by collateral. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullSecuritiesLendingMembermemberSecurities lending [member]This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.example: IFRS 7 IG40B, example: IFRS 7 B33
ifrs-fullSecuritisationsMembermemberSecuritisations [member]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.example: IFRS 7 B33
ifrs-fullSecuritisationVehiclesMembermemberSecuritisation vehicles [member]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.example: IFRS 12 B23 a
ifrs-fullSegmentConsolidationItemsAxisaxisSegment consolidation items [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 8 23
ifrs-fullSegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresentedtextDescription of segment in which non-current asset or disposal group held for sale is presentedThe 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]]disclosure: IFRS 5 41 d
ifrs-fullSegmentsAxisaxisSegments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 23
ifrs-fullSegmentsMembermemberSegments [member]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.disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 28
ifrs-fullSellingExpenseX duration debitSelling expenseThe amount of expense relating to selling activities of the entity.common practice: IAS 1 112 c
ifrs-fullSellingGeneralAndAdministrativeExpenseX duration debitSelling, general and administrative expenseThe amount of expense relating to selling, general and administrative activities of the entity.common practice: IAS 1 85
ifrs-fullSellingGeneralAndAdministrativeExpenseAbstractSelling, general and administrative expense [abstract]
ifrs-fullSellingProfitLossOnFinanceLeasesX duration creditSelling profit (loss) on finance leasesThe 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.disclosure: IFRS 16 90 a i - Effective 2019.01.01
ifrs-fullSensitivityAnalysisForEachTypeOfMarketRisktext blockSensitivity analysis for types of market risk [text block]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]]disclosure: IFRS 7 40 a
ifrs-fullSensitivityAnalysisToInsuranceRisktextSensitivity analysis to insurance riskThe description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.disclosure: IFRS 4 39A a
ifrs-fullSeparateManagementEntitiesAxisaxisSeparate management entities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 24 18A
ifrs-fullSeparateManagementEntitiesMembermemberSeparate management entities [member]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]]disclosure: IAS 24 18A
ifrs-fullSeparateMembermemberSeparate [member]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.disclosure: IAS 27 4
ifrs-fullServiceConcessionArrangementsAxisaxisService concession arrangements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: SIC 29 6
ifrs-fullServiceConcessionArrangementsMembermemberService concession arrangements [member]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]]disclosure: SIC 29 6
ifrs-fullServiceConcessionRightsMembermemberService concession rights [member]This member stands for service concession rights. [Refer: Service concession arrangements [member]]common practice: IAS 38 119
ifrs-fullServicesExpenseX duration debitServices expenseThe amount of expense arising from services.common practice: IAS 1 85
ifrs-fullServicesReceivedRelatedPartyTransactionsX duration debitServices received, related party transactionsThe amount of services received in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 c
ifrs-fullSettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration debitSettled liabilities, contingent liabilities recognised in business combinationThe amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]disclosure: IFRS 3 B67 c
ifrs-fullSettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactionsX durationSettlement of liabilities by entity on behalf of related party, related party transactionsThe amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 j
ifrs-fullSettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactionsX durationSettlement of liabilities on behalf of entity by related party, related party transactionsThe amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 j
ifrs-fullSettlementsFairValueMeasurementAssetsX duration creditSettlements, fair value measurement, assetsThe decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSettlementsFairValueMeasurementEntitysOwnEquityInstrumentsX duration debitSettlements, fair value measurement, entity's own equity instrumentsThe decrease in the fair value measurement of the entity's own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSettlementsFairValueMeasurementLiabilitiesX duration debitSettlements, fair value measurement, liabilitiesThe decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSetupCostsMembermemberSetup costs [member]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]example: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullSharebasedPaymentArrangementsMembermemberShare-based payment arrangements [member]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.disclosure: IFRS 2 45
ifrs-fullShareIssueRelatedCostX duration debitShare issue related costThe amount of cost related to the issuance of shares.common practice: IAS 1 106 d
ifrs-fullShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration debitShare of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsThe entity's share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration debitShare of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedThe entity's share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration debitShare of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designatedThe entity's share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration debitShare of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedThe entity's share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturersX instant creditShare of contingent liabilities of joint ventures incurred jointly with other investorsThe entity's share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]disclosure: IFRS 12 23 b
ifrs-fullShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestorsX instant creditShare of contingent liabilities of associates incurred jointly with other investorsThe entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]disclosure: IFRS 12 23 b
ifrs-fullShareOfContingentLiabilitiesOfAssociatesMembermemberShare of contingent liabilities of associates [member]This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]example: IAS 37 88
ifrs-fullShareOfFinancialAssetsToWhichOverlayApproachIsAppliedX instant debitShare of financial assets to which overlay approach is appliedThe entity's share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of taxThe entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]disclosure: IAS 1 91 a, disclosure: IFRS 12 B16 c, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method, before taxThe entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]disclosure: IAS 1 91 b, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstractShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstractShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration creditShare 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 taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfProfitLossOfAssociatesAccountedForUsingEquityMethodX duration creditShare of profit (loss) of associates accounted for using equity methodThe entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]common practice: IAS 1 85
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of profit (loss) of associates and joint ventures accounted for using equity methodThe entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]disclosure: IAS 1 82 c, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9, disclosure: IFRS 8 23 g, disclosure: IFRS 8 28 e
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractShare of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of profit (loss) from continuing operations of associates and joint ventures accounted for using equity methodThe entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]disclosure: IFRS 12 B16 a
ifrs-fullShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity methodThe entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]disclosure: IFRS 12 B16 b
ifrs-fullShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethodX duration creditShare of profit (loss) of joint ventures accounted for using equity methodThe entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]common practice: IAS 1 85
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration debitShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, before taxThe entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration debitShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxThe entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of total comprehensive income of associates and joint ventures accounted for using equity methodThe entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]disclosure: IFRS 12 B16 d
ifrs-fullSharePremiumX instant creditShare premiumThe amount received or receivable from the issuance of the entity's shares in excess of nominal value.example: IAS 1 78 e
ifrs-fullSharePremiumMembermemberShare premium [member]This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.disclosure: IAS 1 106
ifrs-fullSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociatessharesNumber of shares in entity held by entity or by its subsidiaries or associatesThe number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]disclosure: IAS 1 79 a vi
ifrs-fullSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharessharesNumber of shares reserved for issue under options and contracts for sale of sharesThe number of shares reserved for issue under options and contracts for the sale of shares.disclosure: IAS 1 79 a vii
ifrs-fullShipsX instant debitShipsThe amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]example: IAS 16 37 d
ifrs-fullShipsMembermemberShips [member]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]example: IAS 16 37 d
ifrs-fullShorttermBorrowingsX instant creditCurrent borrowingsThe amount of current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullShorttermBorrowingsMembermemberShort-term borrowings [member]This member stands for short-term borrowings. [Refer: Borrowings]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullShorttermContractsMembermemberShort-term contracts [member]This member stands for short-term contracts with customers.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullShorttermDepositsClassifiedAsCashEquivalentsX instant debitShort-term deposits, classified as cash equivalentsA classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]common practice: IAS 7 45
ifrs-fullShorttermDepositsNotClassifiedAsCashEquivalentsX instant debitShort-term deposits, not classified as cash equivalentsThe amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]common practice: IAS 1 55
ifrs-fullShorttermEmployeeBenefitsAccrualsX instant creditShort-term employee benefits accrualsThe 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]common practice: IAS 1 78
ifrs-fullShorttermEmployeeBenefitsExpenseX duration debitShort-term employee benefits expenseThe 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.common practice: IAS 1 112 c
ifrs-fullShorttermEmployeeBenefitsExpenseAbstractShort-term employee benefits expense [abstract]
ifrs-fullShorttermInvestmentsClassifiedAsCashEquivalentsX instant debitShort-term investments, classified as cash equivalentsA classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]common practice: IAS 7 45
ifrs-fullShorttermLegalProceedingsProvisionX instant creditCurrent legal proceedings provisionThe amount of current provision for legal proceedings. [Refer: Legal proceedings provision]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullShorttermMiscellaneousOtherProvisionsX instant creditCurrent miscellaneous other provisionsThe amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]common practice: IAS 1 78 d
ifrs-fullShorttermOnerousContractsProvisionX instant creditCurrent onerous contracts provisionThe amount of current provision for onerous contracts. [Refer: Onerous contracts provision]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullShorttermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant creditCurrent provision for decommissioning, restoration and rehabilitation costsThe amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullShorttermRestructuringProvisionX instant creditCurrent restructuring provisionThe amount of current provision for restructuring. [Refer: Restructuring provision]example: IAS 37 70
ifrs-fullShorttermWarrantyProvisionX instant creditCurrent warranty provisionThe amount of current provision for warranties. [Refer: Warranty provision]example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-fullSignificantInvestmentsInAssociatesAxisaxisAssociates [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullSignificantInvestmentsInSubsidiariesAxisaxisSubsidiaries [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullSocialSecurityContributionsX duration debitSocial security contributionsA class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]common practice: IAS 19 9
ifrs-fullSparePartsX instant debitCurrent spare partsA 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]common practice: IAS 2 37
ifrs-fullStateDefinedBenefitPlansMembermemberState defined benefit plans [member]This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]disclosure: IAS 19 45
ifrs-fullStatementOfCashFlowsAbstractStatement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows
ifrs-fullStatementOfChangesInEquityAbstractStatement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity
ifrs-fullStatementOfChangesInEquityLineItemsStatementOfChangesInEquityAbstractLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullStatementOfChangesInEquityTabletableStatement of changes in equity [table]Schedule disclosing information related to changes in equity.disclosure: IAS 1 106
ifrs-fullStatementOfChangesInNetAssetsAvailableForBenefitsAbstractStatement of changes in net assets available for benefits [abstract]
ifrs-fullStatementOfComprehensiveIncomeAbstractStatement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statement are combined in a single statement
ifrs-fullStatementOfFinancialPositionAbstractStatement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position
ifrs-fullStatementOfIFRSCompliancetext blockStatement of IFRS compliance [text block]An explicit and unreserved statement of compliance with all the requirements of IFRSs.disclosure: IAS 1 16
ifrs-fullStatementOfProfitOrLossAndOtherComprehensiveIncomeAbstractStatement of profit or loss and other comprehensive income [abstract]
ifrs-fullStatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9textStatement that comparative information does not comply with IFRS 7 and IFRS 9The statement that comparative information does not comply with IFRS 7 and IFRS 9.disclosure: IFRS 1 E2 b - Effective 2018.01.01
ifrs-fullStatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16textStatement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16The 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.disclosure: IFRS 16 C4 - Effective 2019.01.01
ifrs-fullStatementThatInsurerIsApplyingOverlayApproachtextStatement that insurer is applying overlay approachThe statement that an insurer is applying the overlay approach.disclosure: IFRS 4 39L a - Effective on first application of IFRS 9
ifrs-fullStatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidationtextStatement that investment entity is required to apply exception from consolidationThe statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 19A
ifrs-fullStatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatementstextStatement that investment entity prepares separate financial statements as its only financial statementsThe statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]disclosure: IAS 27 16A
ifrs-fullStatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemptiontextStatement that lessee accounts for leases of low-value assets using recognition exemptionThe statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.disclosure: IFRS 16 60 - Effective 2019.01.01
ifrs-fullStatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemptiontextStatement that lessee accounts for short-term leases using recognition exemptionThe 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.disclosure: IFRS 16 60 - Effective 2019.01.01
ifrs-fullStatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17textStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17The 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.disclosure: IFRS 16 C13 - Effective 2019.01.01
ifrs-fullStatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsedtextStatement that practical expedient about existence of significant financing component has been usedThe statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.disclosure: IFRS 15 129 - Effective 2018.01.01
ifrs-fullStatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsedtextStatement that practical expedient about incremental costs of obtaining contract has been usedThe statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.disclosure: IFRS 15 129 - Effective 2018.01.01
ifrs-fullStatementThatRateRegulatorIsRelatedPartytextStatement that rate regulator is related partyThe statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]disclosure: IFRS 14 30 b
ifrs-fullStatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextStatement that regulatory deferral account balance is no longer fully recoverable or reversibleThe statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 36
ifrs-fullStatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasistextStatement that unadjusted comparative information has been prepared on different basisThe statement that unadjusted comparative information in the financial statements has been prepared on a different basis.disclosure: IFRS 10 C6B, disclosure: IFRS 11 C12B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I
ifrs-fullStatutoryReserveX instant creditStatutory reserveA component of equity representing reserves created based on legal requirements.common practice: IAS 1 55
ifrs-fullStatutoryReserveMembermemberStatutory reserve [member]This member stands for a component of equity representing reserves created based on legal requirements.common practice: IAS 1 108
ifrs-fullStructuredDebtAmountContributedToFairValueOfPlanAssetsX instant debitStructured debt, amount contributed to fair value of plan assetsThe amount that debt that has been structured to meet a particular investment objective constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 h
ifrs-fullSubclassificationsOfAssetsLiabilitiesAndEquitiesAbstractSubclassifications of assets, liabilities and equities [abstract]
ifrs-fullSubleasePaymentsRecognisedAsExpenseX duration debitSublease payments recognised as expenseThe amount of payments made for subleases recognised as an expense.disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullSubordinatedLiabilitiesX instant creditSubordinated liabilitiesThe amount of liabilities that are subordinate to other liabilities with respect to claims.common practice: IAS 1 55
ifrs-fullSubordinatedLiabilitiesAbstractSubordinated liabilities [abstract]
ifrs-fullSubscriptionCirculationRevenueX duration creditSubscription circulation revenueThe amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullSubsequentRecognitionOfDeferredTaxAssetsGoodwillX duration creditSubsequent recognition of deferred tax assets, goodwillThe decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]]disclosure: IFRS 3 B67 d iii
ifrs-fullSubsidiariesMembermemberSubsidiaries [member]This member stands for entities that are controlled by another entity.disclosure: IAS 24 19 c, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullSubsidiariesWithMaterialNoncontrollingInterestsMembermemberSubsidiaries with material non-controlling interests [member]This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]disclosure: IFRS 12 12
ifrs-fullSummaryOfQuantitativeDataAboutWhatEntityManagesAsCapitaltextSummary quantitative data about what entity manages as capitalSummary quantitative data about what the entity manages as capital.disclosure: IAS 1 135 b
ifrs-fullSummaryQuantitativeDataAboutEntitysExposureToRisktext blockSummary quantitative data about entity's exposure to risk [text block]The disclosure of summary quantitative data about the entity's exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]disclosure: IFRS 7 34 a
ifrs-fullSummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstrumentstextSummary quantitative data about puttable financial instruments classified as equity instrumentsSummary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]disclosure: IAS 1 136A a
ifrs-fullSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSoX durationSupport provided to structured entity without having contractual obligation to do soThe amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a
ifrs-fullSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSoX durationSupport provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soThe amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19E a
ifrs-fullSurplusDeficitInPlanX instant debitSurplus (deficit) in planThe present value of the defined benefit obligation, less the fair value of the plan assets (if any). [Refer: Plan assets [member]]common practice: IAS 19 57 a
ifrs-fullSurplusDeficitInPlanAbstractSurplus (deficit) in plan [abstract]
ifrs-fullSwapContractMembermemberSwap contract [member]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]]common practice: IAS 1 112 c
ifrs-fullTangibleExplorationAndEvaluationAssetsX instant debitTangible exploration and evaluation assetsThe amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 25
ifrs-fullTangibleExplorationAndEvaluationAssetsMembermemberTangible exploration and evaluation assets [member]This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 25
ifrs-fullTaxationrelatedRegulatoryDeferralAccountBalancesMembermemberTaxation-related regulatory deferral account balances [member]This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]disclosure: IFRS 14 34
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpenseX duration creditTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expenseThe 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]]example: IAS 12 80 e
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpenseX duration creditTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expenseThe 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]]example: IAS 12 80 f
ifrs-fullTaxContingentLiabilityMembermemberTax contingent liability [member]This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]common practice: IAS 37 88
ifrs-fullTaxEffectFromChangeInTaxRateX duration debitTax effect from change in tax rateThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX duration debitTax effect of expense not deductible in determining taxable profit (tax loss)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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfForeignTaxRatesX duration debitTax effect of foreign tax ratesThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfImpairmentOfGoodwillX duration debitTax effect of impairment of goodwillThe 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]common practice: IAS 12 81 c i
ifrs-fullTaxEffectOfRevenuesExemptFromTaxation2011X duration creditTax effect of revenues exempt from taxationThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfTaxLossesX duration debitTax effect of tax lossesThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxExpenseIncomeAtApplicableTaxRateX duration debitTax expense (income) at applicable tax rateThe product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]disclosure: IAS 12 81 c i
ifrs-fullTaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLossX duration debitTax expense (income) relating to changes in accounting policies and errors included in profit or lossThe 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.example: IAS 12 80 h
ifrs-fullTaxExpenseOfDiscontinuedOperationAbstractTax expense of discontinued operation [abstract]
ifrs-fullTaxExpenseOtherThanIncomeTaxExpenseX duration debitTax expense other than income tax expenseThe amount of tax expense exclusive of income tax expense.common practice: IAS 1 85
ifrs-fullTaxExpenseRelatingToGainLossOnDiscontinuanceX duration debitTax expense relating to gain (loss) on discontinuanceThe tax expense relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]disclosure: IAS 12 81 h i, disclosure: IFRS 5 33 b iv
ifrs-fullTaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperationsX duration debitTax expense relating to profit (loss) from ordinary activities of discontinued operationsThe tax expense relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]disclosure: IAS 12 81 h ii, disclosure: IFRS 5 33 b ii
ifrs-fullTaxRateEffectFromChangeInTaxRateX.XX durationTax rate effect from change in tax rateThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriodsX.XX durationTax rate effect of adjustments for current tax of prior periodsTax 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]common practice: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX.XX durationTax rate effect of expense not deductible in determining taxable profit (tax loss)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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfForeignTaxRatesX.XX durationTax rate effect of foreign tax ratesThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfImpairmentOfGoodwillX.XX durationTax rate effect of impairment of goodwillTax 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]common practice: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfRevenuesExemptFromTaxationX.XX durationTax rate effect of revenues exempt from taxationThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfTaxLossesX.XX durationTax rate effect of tax lossesThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTechnologybasedIntangibleAssetsMembermemberTechnology-based intangible assets [member]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]common practice: IAS 38 119
ifrs-fullTechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant debitTechnology-based intangible assets recognised as of acquisition dateThe amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullTemporaryDifferenceMembermemberTemporary differences [member]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]]disclosure: IAS 12 81 g
ifrs-fullTemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVenturesX instantTemporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognisedThe aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries]disclosure: IAS 12 81 f
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxisaxisTemporary difference, unused tax losses and unused tax credits [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 12 81 g
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMembermemberTemporary difference, unused tax losses and unused tax credits [member]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]]disclosure: IAS 12 81 g
ifrs-fullTerminationBenefitsExpenseX duration debitTermination benefits expenseThe 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]common practice: IAS 19 171
ifrs-fullTimeandmaterialsContractsMembermemberTime-and-materials contracts [member]This member stands for time-and-materials contracts with customers.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullTimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitiontextDescription of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibitionThe 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.disclosure: IFRIC 2 13
ifrs-fullTimingOfTransferOfGoodsOrServicesAxisaxisTiming of transfer of goods or services [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullTimingOfTransferOfGoodsOrServicesMembermemberTiming of transfer of goods or services [member]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.example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullTitleOfInitiallyAppliedIFRStextTitle of initially applied IFRSThe title of an initially applied IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 a
ifrs-fullTitleOfNewIFRStextTitle of new IFRSThe title of a new IFRS that has been issued but is not yet effective.example: IAS 8 31 a
ifrs-fullTopOfRangeMembermemberTop of range [member]This member stands for top of a range.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullTradeAndOtherCurrentPayablesX instant creditTrade and other current payablesThe amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]disclosure: IAS 1 54 k
ifrs-fullTradeAndOtherCurrentPayablesAbstractTrade and other current payables [abstract]
ifrs-fullTradeAndOtherCurrentPayablesToRelatedPartiesX instant creditCurrent payables to related partiesThe amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]common practice: IAS 1 78
ifrs-fullTradeAndOtherCurrentPayablesToTradeSuppliersX instant creditCurrent trade payablesThe current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]common practice: IAS 1 78, example: IAS 1 70
ifrs-fullTradeAndOtherCurrentReceivablesX instant debitTrade and other current receivablesThe amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-fullTradeAndOtherCurrentReceivablesAbstractTrade and other current receivables [abstract]
ifrs-fullTradeAndOtherCurrentReceivablesDueFromRelatedPartiesX instant debitCurrent receivables due from related partiesThe amount of current receivables due from related parties. [Refer: Related parties [member]]example: IAS 1 78 b
ifrs-fullTradeAndOtherPayablesX instant creditTrade and other payablesThe amount of trade payables and other payables. [Refer: Trade payables; Other payables]disclosure: IAS 1 54 k
ifrs-fullTradeAndOtherPayablesAbstractTrade and other payables [abstract]
ifrs-fullTradeAndOtherPayablesRecognisedAsOfAcquisitionDateX instant creditTrade and other payables recognised as of acquisition dateThe amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullTradeAndOtherPayablesToRelatedPartiesX instant creditPayables to related partiesThe amount of payables due to related parties. [Refer: Related parties [member]]common practice: IAS 1 78
ifrs-fullTradeAndOtherPayablesToTradeSuppliersX instant creditTrade payablesThe amount of payment due to suppliers for goods and services used in the entity's business.common practice: IAS 1 78
ifrs-fullTradeAndOtherPayablesUndiscountedCashFlowsX instant creditTrade and other payables, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D
ifrs-fullTradeAndOtherReceivablesX instant debitTrade and other receivablesThe amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-fullTradeAndOtherReceivablesAbstractTrade and other receivables [abstract]
ifrs-fullTradeAndOtherReceivablesDueFromRelatedPartiesX instant debitReceivables due from related partiesThe amount of receivables due from related parties. [Refer: Related parties [member]]example: IAS 1 78 b
ifrs-fullTradeReceivablesX instant debitTrade receivablesThe amount due from customers for goods and services sold.example: IAS 1 78 b
ifrs-fullTradeReceivablesMembermemberTrade receivables [member]This member stands for trade receivables. [Refer: Trade receivables]common practice: IAS 1 112 c, disclosure: IFRS 7 35H b iii - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullTradingEquitySecuritiesMembermemberTrading equity securities [member]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.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullTradingIncomeExpenseX duration creditTrading income (expense)The amount of income (expense) relating to trading assets and liabilities.common practice: IAS 1 85
ifrs-fullTradingIncomeExpenseAbstractTrading income (expense) [abstract]
ifrs-fullTradingIncomeExpenseOnDebtInstrumentsX duration creditTrading income (expense) on debt instrumentsThe amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingIncomeExpenseOnDerivativeFinancialInstrumentsX duration creditTrading income (expense) on derivative financial instrumentsThe amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingIncomeExpenseOnEquityInstrumentsX duration creditTrading income (expense) on equity instrumentsThe amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingIncomeExpenseOnForeignExchangeContractsX duration creditTrading income (expense) on foreign exchange contractsThe amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingSecuritiesMembermemberTrading securities [member]This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-fullTransactionPriceAllocatedToRemainingPerformanceObligationsX instant creditTransaction price allocated to remaining performance obligationsThe amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]disclosure: IFRS 15 120 a - Effective 2018.01.01
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxisaxisTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64 l
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMembermemberTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l
ifrs-fullTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitionX durationTransfer between financial liabilities and equity attributable to change in redemption prohibitionThe amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.disclosure: IFRIC 2 13
ifrs-fullTransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentPropertyX duration debitTransfer from investment property under construction or development, investment propertyThe amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]common practice: IAS 40 76, common practice: IAS 40 79 d
ifrs-fullTransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentPropertyX duration debitTransfer from (to) inventories and owner-occupied property, investment propertyThe amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]disclosure: IAS 40 76 f, disclosure: IAS 40 79 d vii
ifrs-fullTransfersFromToOtherRetirementBenefitPlansX duration creditTransfers from (to) other retirement benefit plansThe increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]disclosure: IAS 26 35 b x
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyAssetsX duration debitTransfers into Level 3 of fair value hierarchy, assetsThe amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsX duration creditTransfers into Level 3 of fair value hierarchy, entity's own equity instrumentsThe amount of transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyLiabilitiesX duration creditTransfers into Level 3 of fair value hierarchy, liabilitiesThe amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersOfCumulativeGainLossWithinEquityX durationTransfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive incomeThe 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]disclosure: IFRS 7 10 c - Effective 2018.01.01
ifrs-fullTransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactionsX durationTransfers of research and development from entity, related party transactionsThe amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 e
ifrs-fullTransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactionsX durationTransfers of research and development to entity, related party transactionsThe amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 e
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetsX durationTransfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationTransfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting periodThe amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiesX durationTransfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetsX durationTransfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationTransfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting periodThe amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiesX durationTransfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyAssetsX duration creditTransfers out of Level 3 of fair value hierarchy, assetsThe amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsX duration debitTransfers out of Level 3 of fair value hierarchy, entity's own equity instrumentsThe amount of transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyLiabilitiesX duration debitTransfers out of Level 3 of fair value hierarchy, liabilitiesThe amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactionsX durationTransfers under finance agreements from entity, related party transactionsThe amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]example: IAS 24 21 g
ifrs-fullTransfersUnderFinanceAgreementsToEntityRelatedPartyTransactionsX durationTransfers under finance agreements to entity, related party transactionsThe amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]example: IAS 24 21 g
ifrs-fullTransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactionsX durationTransfers under licence agreements from entity, related party transactionsThe amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 f
ifrs-fullTransfersUnderLicenseAgreementsToEntityRelatedPartyTransactionsX durationTransfers under licence agreements to entity, related party transactionsThe amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 f
ifrs-fullTransportationExpenseX duration debitTransportation expenseThe amount of expense arising from transportation services.common practice: IAS 1 112 c
ifrs-fullTravelExpenseX duration debitTravel expenseThe amount of expense arising from travel.common practice: IAS 1 112 c
ifrs-fullTreasurySharesX instant debitTreasury sharesAn entity’s own equity instruments, held by the entity or other members of the consolidated group.example: IAS 1 78 e, disclosure: IAS 32 34
ifrs-fullTreasurySharesMembermemberTreasury shares [member]This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.disclosure: IAS 1 106
ifrs-fullTwelvemonthExpectedCreditLossesMembermember12-month expected credit losses [member]This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]disclosure: IFRS 7 35H a - Effective 2018.01.01, disclosure: IFRS 7 35M a - Effective 2018.01.01
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesAxisaxisType of measurement of expected credit losses [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesMembermemberType of measurement of expected credit losses [member]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.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullTypesOfContractsAxisaxisTypes of contracts [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullTypesOfContractsMembermemberTypes of contracts [member]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.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullTypesOfCustomersAxisaxisTypes of customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullTypesOfCustomersMembermemberTypes of customers [member]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.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullTypesOfFinancialAssetsAxisaxisTypes of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullTypesOfFinancialLiabilitiesAxisaxisTypes of financial liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullTypesOfHedgesAxisaxisTypes of hedges [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 22 - Expiry date 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullTypesOfHedgesMembermemberHedges [member]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.disclosure: IFRS 7 22 - Expiry date 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullTypesOfInstrumentMembermemberTypes of instrument [member]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.example: IFRS 7 B33
ifrs-fullTypesOfInsuranceContractsAxisaxisTypes of insurance contracts [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 4 Disclosure
ifrs-fullTypesOfInterestRatesAxisaxisTypes of interest rates [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 7 39
ifrs-fullTypesOfInvestmentPropertyAxisaxisTypes of investment property [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 1 112 c
ifrs-fullTypesOfRateregulatedActivitiesAxisaxisTypes of rate-regulated activities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 14 30, disclosure: IFRS 14 33
ifrs-fullTypesOfRisksAxisaxisTypes of risks [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C - Effective 2018.01.01
ifrs-fullTypesOfRisksMembermemberRisks [member]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.disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C - Effective 2018.01.01
ifrs-fullTypesOfSharebasedPaymentArrangementsAxisaxisTypes of share-based payment arrangements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 2 45
ifrs-fullTypesOfTransferMembermemberTypes of transfer [member]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.example: IFRS 7 B33
ifrs-fullUMTSLicencesMembermemberUMTS licences [member]This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]common practice: IAS 38 119
ifrs-fullUnallocatedAmountsMembermemberUnallocated amounts [member]This member stands for items that have not been allocated to operating segments.example: IFRS 8 IG4, example: IFRS 8 28
ifrs-fullUnallocatedGoodwillX instant debitUnallocated goodwillThe amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]disclosure: IAS 36 133
ifrs-fullUnconsolidatedStructuredEntitiesAxisaxisUnconsolidated structured entities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 B4 e
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxisaxisUnconsolidated structured entities controlled by investment entity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 19F
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityMembermemberUnconsolidated structured entities controlled by investment entity [member]This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19F
ifrs-fullUnconsolidatedStructuredEntitiesMembermemberUnconsolidated structured entities [member]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]]disclosure: IFRS 12 B4 e
ifrs-fullUnconsolidatedSubsidiariesAxisaxisUnconsolidated subsidiaries [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 19B
ifrs-fullUnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMembermemberUnconsolidated subsidiaries controlled by subsidiaries of investment entity [member]This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19C
ifrs-fullUnconsolidatedSubsidiariesMembermemberUnconsolidated subsidiaries [member]This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19B
ifrs-fullUnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMembermemberUnconsolidated subsidiaries that investment entity controls directly [member]This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19B
ifrs-fullUndatedSubordinatedLiabilitiesX instant creditUndated subordinated liabilitiesThe amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]common practice: IAS 1 112 c
ifrs-fullUndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssetsX instant creditUndiscounted cash outflow required to repurchase derecognised financial assetsThe 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]disclosure: IFRS 7 42E d
ifrs-fullUndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognisedX duration creditUndiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognisedThe amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.disclosure: IFRS 7 35H c - Effective 2018.01.01
ifrs-fullUndiscountedFinanceLeasePaymentsToBeReceivedX instant debitUndiscounted finance lease payments to be receivedThe 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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullUndiscountedOperatingLeasePaymentsToBeReceivedX instant debitUndiscounted operating lease payments to be receivedThe 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.disclosure: IFRS 16 97 - Effective 2019.01.01
ifrs-fullUndrawnBorrowingFacilitiesX instant creditUndrawn borrowing facilitiesThe amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]example: IAS 7 50 a
ifrs-fullUnearnedFinanceIncomeOnFinanceLeaseX instant debitUnearned finance income on finance leaseThe difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income]disclosure: IAS 17 47 b - Expiry date 2019.01.01
ifrs-fullUnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivableX instant creditUnearned finance income relating to finance lease payments receivableThe 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]disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullUnearnedPremiumsX instant creditUnearned premiumsThe amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]example: IFRS 4 IG22 a, example: IFRS 4 37 b
ifrs-fullUnratedCreditExposuresX instantUnrated credit exposuresThe amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]example: IFRS 7 IG24 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullUnrealisedForeignExchangeGainsLossesMembermemberUnrealised foreign exchange gains (losses) [member]This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.common practice: IAS 12 81 g
ifrs-fullUnrecognisedShareOfLossesOfAssociatesX duration debitUnrecognised share of losses of associatesThe amount of the unrecognised share of associates' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]disclosure: IFRS 12 22 c
ifrs-fullUnrecognisedShareOfLossesOfJointVenturesX duration debitUnrecognised share of losses of joint venturesThe amount of the unrecognised share of joint ventures' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]disclosure: IFRS 12 22 c
ifrs-fullUnsecuredBankLoansReceivedX instant creditUnsecured bank loans receivedThe amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullUnusedProvisionReversedOtherProvisionsX duration debitUnused provision reversed, other provisionsThe amount reversed for unused other provisions. [Refer: Other provisions]disclosure: IAS 37 84 d
ifrs-fullUnusedTaxCreditsForWhichNoDeferredTaxAssetRecognisedX instantUnused tax credits for which no deferred tax asset recognisedThe amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]disclosure: IAS 12 81 e
ifrs-fullUnusedTaxCreditsMembermemberUnused tax credits [member]This member stands for tax credits that have been received and are carried forward for use against future taxable profit.disclosure: IAS 12 81 g
ifrs-fullUnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedX instantUnused tax losses for which no deferred tax asset recognisedThe amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]disclosure: IAS 12 81 e
ifrs-fullUnusedTaxLossesMembermemberUnused tax losses [member]This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.disclosure: IAS 12 81 g
ifrs-fullUsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwilltextUseful lives or amortisation rates, intangible assets other than goodwillThe useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118 a
ifrs-fullUsefulLivesOrDepreciationRatesBiologicalAssetsAtCosttextUseful lives or depreciation rates, biological assets, at costThe useful lives or depreciation rates used for biological assets. [Refer: Biological assets]disclosure: IAS 41 54 e
ifrs-fullUsefulLivesOrDepreciationRatesInvestmentPropertyCostModeltextUseful lives or depreciation rates, investment property, cost modelThe useful lives or depreciation rates used for investment property. [Refer: Investment property]disclosure: IAS 40 79 b
ifrs-fullUsefulLivesOrDepreciationRatesPropertyPlantAndEquipmenttextUseful lives or depreciation rates, property, plant and equipmentThe useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73 c
ifrs-fullUtilisationAllowanceAccountForCreditLossesOfFinancialAssetsX duration debitUtilisation, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullUtilitiesExpenseX duration debitUtilities expenseThe amount of expense arising from purchased utilities.common practice: IAS 1 112 c
ifrs-fullValuationTechniquesMembermemberValuation techniques [member]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]]disclosure: IFRS 13 93 d
ifrs-fullValuationTechniquesUsedInFairValueMeasurementAxisaxisValuation techniques used in fair value measurement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 93 d
ifrs-fullValueAddedTaxPayablesX instant creditValue added tax payablesThe amount of payables related to a value added tax.common practice: IAS 1 78
ifrs-fullValueAddedTaxReceivablesX instant debitValue added tax receivablesThe amount of receivables related to a value added tax.common practice: IAS 1 78 b
ifrs-fullValueAtRiskX instantValue at riskThe measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.common practice: IFRS 7 41
ifrs-fullValueOfBusinessAcquiredMembermemberValue of business acquired [member]This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]common practice: IAS 38 119
ifrs-fullVehiclesX instant debitVehiclesThe 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]common practice: IAS 16 37
ifrs-fullVehiclesAbstractVehicles [abstract]
ifrs-fullVehiclesMembermemberVehicles [member]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]common practice: IAS 16 37
ifrs-fullVoluntaryChangesInAccountingPolicyAxisaxisVoluntary changes in accounting policy [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 29
ifrs-fullVoluntaryChangesInAccountingPolicyMembermemberVoluntary changes in accounting policy [member]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.disclosure: IAS 8 29
ifrs-fullWagesAndSalariesX duration debitWages and salariesA class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]common practice: IAS 19 9
ifrs-fullWarrantyContingentLiabilityMembermemberWarranty contingent liability [member]This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullWarrantyProvisionX instant creditWarranty provisionThe amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-fullWarrantyProvisionAbstractWarranty provision [abstract]
ifrs-fullWarrantyProvisionMembermemberWarranty provision [member]This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]example: IAS 37 87, example: IAS 37 Example 1 Warranties
ifrs-fullWeightedAverageCostOfCapitalSignificantUnobservableInputsAssetsX.XX durationWeighted average cost of capital, significant unobservable inputs, assetsWeighted average cost of capital used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullWeightedAverageCostOfCapitalSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationWeighted average cost of capital, significant unobservable inputs, entity's own equity instrumentsWeighted average cost of capital used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]; Weighted average [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullWeightedAverageCostOfCapitalSignificantUnobservableInputsLiabilitiesX.XX durationWeighted average cost of capital, significant unobservable inputs, liabilitiesWeighted average cost of capital used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Weighted average [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullWeightedAverageDurationOfDefinedBenefitObligationX.XX durationWeighted average duration of defined benefit obligationThe weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]disclosure: IAS 19 147 c
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangementX instantWeighted average exercise price of other equity instruments exercisable in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments exercised or vested in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments expired in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments forfeited in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments granted in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementX instantWeighted average exercise price of other equity instruments outstanding in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangementX instantWeighted average exercise price of share options exercisable in share-based payment arrangementThe weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b vii
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangementX durationWeighted average exercise price of share options exercised in share-based payment arrangementThe weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b iv
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangementX durationWeighted average exercise price of share options expired in share-based payment arrangementThe weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b v
ifrs-fullWeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangementX durationWeighted average exercise price of share options forfeited in share-based payment arrangementThe weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b iii
ifrs-fullWeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangementX durationWeighted average exercise price of share options granted in share-based payment arrangementThe weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b ii
ifrs-fullWeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExerciseX durationWeighted average share price for share options in share-based payment arrangement exercised during period at date of exerciseThe weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]disclosure: IFRS 2 45 c
ifrs-fullWeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangementX instantWeighted average exercise price of share options outstanding in share-based payment arrangementThe weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi
ifrs-fullWeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGrantedX instant creditWeighted average fair value at measurement date, other equity instruments grantedThe weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]disclosure: IFRS 2 47 b
ifrs-fullWeightedAverageFairValueAtMeasurementDateShareOptionsGrantedX instant creditWeighted average fair value at measurement date, share options grantedThe weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]disclosure: IFRS 2 47 a
ifrs-fullWeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16X.XX instantWeighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16The 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.disclosure: IFRS 16 C12 a - Effective 2019.01.01
ifrs-fullWeightedAverageMembermemberWeighted average [member]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.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, common practice: IFRS 7 7
ifrs-fullWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsX.XX instantWeighted average remaining contractual life of outstanding share optionsThe weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]disclosure: IFRS 2 45 d
ifrs-fullWeightedAverageSharePriceX durationWeighted average share priceThe weighted average share price. [Refer: Weighted average [member]]disclosure: IFRS 2 45 c
ifrs-fullWeightedAverageSharePriceShareOptionsGrantedX durationWeighted average share price, share options grantedThe 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]]disclosure: IFRS 2 47 a i
ifrs-fullWeightedAverageSharessharesWeighted average number of ordinary shares outstandingThe 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.disclosure: IAS 33 70 b
ifrs-fullWeightedAverageSharesAndAdjustedWeightedAverageSharesAbstractWeighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
ifrs-fullWorkInProgressX instant debitCurrent work in progressA 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]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullWritedownsReversalsOfInventoriesX duration debitWrite-downs (reversals of write-downs) of inventoriesThe amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]disclosure: IAS 1 98 a
ifrs-fullWritedownsReversalsOfPropertyPlantAndEquipmentX durationWrite-downs (reversals of write-downs) of property, plant and equipmentThe 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]disclosure: IAS 1 98 a
ifrs-fullWritedownsReversalsOfWritedownsOfInventoriesAbstractWrite-downs (reversals of write-downs) of inventories [abstract]
ifrs-fullWritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstractWrite-downs (reversals of write-downs) of property, plant and equipment [abstract]
ifrs-fullWrittenPutOptionsMembermemberWritten put options [member]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]]example: IFRS 7 IG40B, example: IFRS 7 B33

Article 1Subject matterThis Regulation specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers.
Article 2DefinitionsFor the purposes of this Regulation, the following definitions shall apply:(1)"core taxonomy" means the combined set of the taxonomy elements set out in Annex VI and the following collection of links:(a)presentation linkbase, which groups the taxonomy elements;(b)calculation linkbase, which expresses arithmetic relationships between taxonomy elements;(c)label linkbase, which describes the meaning of each taxonomy element;(d)definition linkbase, which reflects dimensional relationships of the core taxonomy elements;(2)"extension taxonomy" means the combined set of taxonomy elements and the following collection of links, both created by the issuer:(a)presentation linkbase, which groups the taxonomy elements;(b)calculation linkbase, which expresses arithmetic relationships between taxonomy elements;(c)label linkbase, which describes the meaning of each taxonomy element;(d)definition linkbase, which ensures dimensional validity of the resulting XBRL instance document against the extension taxonomy;(3)"IFRS consolidated financial statements" means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.
Article 3Single electronic reporting formatIssuers shall prepare their entire annual financial reports in XHTML format.
Article 4Marking up IFRS consolidated financial statements1.Where annual financial reports include IFRS consolidated financial statements, issuers shall mark up those consolidated financial statements.2.Issuers shall, as a minimum, mark up the disclosures specified in Annex II where those disclosures are present in those IFRS consolidated financial statements.3.Issuers may mark up disclosures presented in IFRS consolidated financial statements other than those set out in paragraph 2.4.For markups set out in paragraphs 1, 2 and 3, issuers shall use the XBRL markup language and shall use a taxonomy in which the elements shall be those set out in the core taxonomy. Where, in accordance with point 4 of Annex IV, it is not appropriate to use elements in the core taxonomy, issuers shall create extension taxonomy elements as provided for in Annex IV.
Article 5Marking up other parts of the annual financial reports1.Issuers incorporated in Member States may mark up all parts of their annual financial reports other than those set out in Article 4 if they use the XBRL markup language and a taxonomy specific to those parts and that taxonomy is provided by the Member State in which they are incorporated.2.Issuers incorporated in third countries shall not mark up any parts of their annual financial reports other than IFRS consolidated financial statements.
Article 6Common rules on markupsFor markups made in accordance with Articles 4 and 5, issuers shall comply with the following:(a)embedding of markups in the issuers’ annual financial reports in XHTML format using the Inline XBRL specifications set out in Annex III;(b)requirements on marking up and filing rules set out in Annex IV.
Article 7XBRL taxonomy filesESMA may publish machine-readable and downloadable XBRL taxonomy files based on the core taxonomy. Those files shall comply with the criteria set out in Annex V.
Article 8Entry into force and applicationThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX ILegend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI
DATA/ATTRIBUTE TYPE/PREFIXDEFINITION
text blockdenotes 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
textdenotes 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-dddenotes that the element type is a date; these elements are line items and non-numeric
Xdenotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
X.XXdenotes that the element type is a decimalised value (such as a percentage or a "per share" value); these elements are numeric line items
sharesdenotes that the element type is a number of shares; these elements are numeric line items
tabledenotes the beginning of a structure represented by a table where rows and columns contribute to definition of an financial concept on their intersection
axisdenotes a dimensional property in a tabular structure
memberdenotes a member of a dimension on an axis
guidancedenotes an element that supports browsing of taxonomy content
roledenotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.
abstractdenotes a grouping element or a header
instant or durationdenotes that the monetary value represents a stock (if instant) or a flow (if duration)
credit or debitdenotes the "natural" balance of the disclosure
esef_corprefix applied in the Tables of Annexes IV and VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2017.3.31/esef_cor"
esef_allprefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/2017.3.31/esef_all"
esma_technicalprefix applied in the Table of Annex VI for elements defined in the namespace "http://www.esma.europa.eu/taxonomy/ext/technical"
ifrs-fullprefix applied in the Tables of Annexes IV and VI for elements defined in the namespace "http://xbrl.ifrs.org/taxonomy/2017.3.9/ifrs-full"
ANNEX IIMandatory markups1.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 2020 that correspond to the elements in Table 1 of this Annex.3.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 2022 that correspond to the elements in Table 2 of this Annex.
Table 1Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2020
LabelData type and other attributesReferences to IFRSs
Name of reporting entity or other means of identificationtextIAS 1 51 a
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting periodtextIAS 1 51 a
Domicile of entitytextIAS 1 138 a
Legal form of entitytextIAS 1 138 a
Country of incorporationtextIAS 1 138 a
Address of entity's registered officetextIAS 1 138 a
Principal place of businesstextIAS 1 138 a
Description of nature of entity's operations and principal activitiestextIAS 1 138 b
Name of parent entitytextIAS 1 138 c, IAS 24 13
Name of ultimate parent of grouptextIAS 24 13, IAS 1 138 c
Table 2Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2022
LabelTypeReferences to IFRSs
Name of reporting entity or other means of identificationtextIAS 1 51 a
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting periodtextIAS 1 51 a
Domicile of entitytextIAS 1 138 a
Legal form of entitytextIAS 1 138 a
Country of incorporationtextIAS 1 138 a
Address of entity's registered officetextIAS 1 138 a
Principal place of businesstextIAS 1 138 a
Description of nature of entity's operations and principal activitiestextIAS 1 138 b
Name of parent entitytextIAS 1 138 c, IAS 24 13
Name of ultimate parent of grouptextIAS 24 13, IAS 1 138 c
Length of life of limited life entitytextIAS 1 138 d
Statement of IFRS compliance [text block]text blockIAS 1 16
Explanation of departure from IFRStextIAS 1 20 b, IAS 1 20 c
Explanation of financial effect of departure from IFRStextIAS 1 20 d
Disclosure of uncertainties of entity's ability to continue as going concern [text block]text blockIAS 1 25
Explanation of fact and basis for preparation of financial statements when not going concern basistextIAS 1 25
Explanation of why entity not regarded as going concerntextIAS 1 25
Description of reason for using longer or shorter reporting periodtextIAS 1 36 a
Description of fact that amounts presented in financial statements are not entirely comparabletextIAS 1 36 b
Disclosure of reclassifications or changes in presentation [text block]text blockIAS 1 41
Explanation of sources of estimation uncertainty with significant risk of causing material adjustmenttextIFRIC 14 10, IAS 1 125
Disclosure of assets and liabilities with significant risk of material adjustment [text block]text blockIAS 1 125
Dividends recognised as distributions to owners per shareX, durationIAS 1 107
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersX durationIAS 10 13, IAS 1 137
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareX.XX durationIAS 1 137 a
Disclosure of accounting judgements and estimates [text block]text blockIAS 1 10 e
Disclosure of accrued expenses and other liabilities [text block]text blockIAS 1 10 e
Disclosure of allowance for credit losses [text block]text blockIAS 1 10 e
Disclosure of associates [text block]text blockIFRS 12 B4 d, IAS 27 17 b, IAS 27 16 b
Disclosure of auditors' remuneration [text block]text blockIAS 1 10 e
Disclosure of authorisation of financial statements [text block]text blockIAS 1 10 e
Disclosure of available-for-sale financial assets [text block]text blockIAS 1 10 e
Disclosure of basis of consolidation [text block]text blockIAS 1 10 e
Disclosure of basis of preparation of financial statements [text block]text blockIAS 1 10 e
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]text blockIAS 41 Disclosure
Disclosure of borrowings [text block]text blockIAS 1 10 e
Disclosure of business combinations [text block]text blockIFRS 3 Disclosures
Disclosure of cash and bank balances at central banks [text block]text blockIAS 1 10 e
Disclosure of cash and cash equivalents [text block]text blockIAS 1 10 e
Disclosure of cash flow statement [text block]text blockIAS 7 Presentation of a statement of cash flows
Disclosure of changes in accounting policies [text block]text blockIAS 1 10 e
Disclosure of changes in accounting policies, accounting estimates and errors [text block]text blockIAS 8 Accounting policies
Disclosure of collateral [text block]text blockIAS 1 10 e
Disclosure of claims and benefits paid [text block]text blockIAS 1 10 e
Disclosure of commitments [text block]text blockIAS 1 10 e
Disclosure of commitments and contingent liabilities [text block]text blockIAS 1 10 e
Disclosure of contingent liabilities [text block]text blockIAS 37 86
Disclosure of cost of sales [text block]text blockIAS 1 10 e
Disclosure of credit risk [text block]text blockEffective 2018.1.1 IFRS 7 Credit risk, IAS 1 10 e
Disclosure of debt instruments [text block]text blockIAS 1 10 e
Disclosure of deferred acquisition costs arising from insurance contracts [text block]text blockIAS 1 10 e
Disclosure of deferred income [text block]text blockIAS 1 10 e
Disclosure of deferred taxes [text block]text blockIAS 1 10 e
Disclosure of deposits from banks [text block]text blockIAS 1 10 e
Disclosure of deposits from customers [text block]text blockIAS 1 10 e
Disclosure of depreciation and amortisation expense [text block]text blockIAS 1 10 e
Disclosure of derivative financial instruments [text block]text blockIAS 1 10 e
Disclosure of discontinued operations [text block]text blockIAS 1 10 e
Disclosure of dividends [text block]text blockIAS 1 10 e
Disclosure of earnings per share [text block]text blockIAS 33 Disclosure
Disclosure of effect of changes in foreign exchange rates [text block]text blockIAS 21 Disclosure
Disclosure of employee benefits [text block]text blockIAS 19 Scope
Disclosure of entity's operating segments [text block]text blockIFRS 8 Disclosure
Disclosure of events after reporting period [text block]text blockIAS 10 Disclosure
Disclosure of expenses [text block]text blockIAS 1 10 e
Disclosure of expenses by nature [text block]text blockIAS 1 10 e
Disclosure of exploration and evaluation assets [text block]text blockIFRS 6 Disclosure
Disclosure of fair value measurement [text block]text blockIFRS 13 Disclosure
Disclosure of fair value of financial instruments [text block]text blockIAS 1 10 e
Disclosure of fee and commission income (expense) [text block]text blockIAS 1 10 e
Disclosure of finance cost [text block]text blockIAS 1 10 e
Disclosure of finance income (cost) [text block]text blockIAS 1 10 e
Disclosure of finance income [text block]text blockIAS 1 10 e
Disclosure of financial assets held for trading [text block]text blockIAS 1 10 e
Disclosure of financial instruments [text block]text blockIFRS 7 Scope
Disclosure of financial instruments at fair value through profit or loss [text block]text blockIAS 1 10 e
Disclosure of financial instruments designated at fair value through profit or loss [text block]text blockIAS 1 10 e
Disclosure of financial instruments held for trading [text block]text blockIAS 1 10 e
Disclosure of financial liabilities held for trading [text block]text blockIAS 1 10 e
Disclosure of financial risk management [text block]text blockIAS 1 10 e
Disclosure of first-time adoption [text block]text blockIFRS 1 Presentation and disclosure
Disclosure of general and administrative expense [text block]text blockIAS 1 10 e
Disclosure of general information about financial statements [text block]text blockIAS 1 51
Disclosure of going concern [text block]text blockIAS 1 10 e
Disclosure of goodwill [text block]text blockIAS 1 10 e
Disclosure of government grants [text block]text blockIAS 20 Disclosure
Disclosure of impairment of assets [text block]text blockIAS 36 Disclosure
Disclosure of income tax [text block]text blockIAS 12 Disclosure
Disclosure of information about employees [text block]text blockIAS 1 10 e
Disclosure of information about key management personnel [text block]text blockIAS 1 10 e
Disclosure of insurance contracts [text block]text blockIFRS 4 Disclosure
Disclosure of insurance premium revenue [text block]text blockIAS 1 10 e
Disclosure of intangible assets [text block]text blockIAS 38 Disclosure
Disclosure of intangible assets and goodwill [text block]text blockIAS 1 10 e
Disclosure of interest expense [text block]text blockIAS 1 10 e
Disclosure of interest income [text block]text blockIAS 1 10 e
Disclosure of interest income (expense) [text block]text blockIAS 1 10 e
Disclosure of inventories [text block]text blockIAS 2 Disclosure
Disclosure of investment contracts liabilities [text block]text blockIAS 1 10 e
Disclosure of investment property [text block]text blockIAS 40 Disclosure
Disclosure of investments accounted for using equity method [text block]text blockIAS 1 10 e
Disclosure of investments other than investments accounted for using equity method [text block]text blockIAS 1 10 e
Disclosure of issued capital [text block]text blockIAS 1 10 e
Disclosure of joint ventures [text block]text blockIAS 27 17 b, IFRS 12 B4 b, IAS 27 16 b
Disclosure of lease prepayments [text block]text blockIAS 1 10 e
Disclosure of leases [text block]text blockEffective 2019.1.1 IFRS 16 Presentation, Expiry date 2019.1.1 IAS 17 Leases in the financial statements of lessors, Expiry date 2019.1.1 IAS 17 Leases in the financial statements of lessees, Effective 2019.1.1 IFRS 16 Disclosure
Disclosure of liquidity risk [text block]text blockIAS 1 10 e
Disclosure of loans and advances to banks [text block]text blockIAS 1 10 e
Disclosure of loans and advances to customers [text block]text blockIAS 1 10 e
Disclosure of market risk [text block]text blockIAS 1 10 e
Disclosure of net asset value attributable to unit-holders [text block]text blockIAS 1 10 e
Disclosure of non-controlling interests [text block]text blockIAS 1 10 e
Disclosure of non-current assets held for sale and discontinued operations [text block]text blockIFRS 5 Presentation and disclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block]text blockIAS 1 10 e
Disclosure of objectives, policies and processes for managing capital [text block]text blockIAS 1 134
Disclosure of other assets [text block]text blockIAS 1 10 e
Disclosure of other current assets [text block]text blockIAS 1 10 e
Disclosure of other current liabilities [text block]text blockIAS 1 10 e
Disclosure of other liabilities [text block]text blockIAS 1 10 e
Disclosure of other non-current assets [text block]text blockIAS 1 10 e
Disclosure of other non-current liabilities [text block]text blockIAS 1 10 e
Disclosure of other operating expense [text block]text blockIAS 1 10 e
Disclosure of other operating income (expense) [text block]text blockIAS 1 10 e
Disclosure of other operating income [text block]text blockIAS 1 10 e
Disclosure of prepayments and other assets [text block]text blockIAS 1 10 e
Disclosure of profit (loss) from operating activities [text block]text blockIAS 1 10 e
Disclosure of property, plant and equipment [text block]text blockIAS 16 Disclosure
Disclosure of provisions [text block]text blockIAS 1 10 e
Disclosure of reclassification of financial instruments [text block]text blockIAS 1 10 e
Disclosure of recognised revenue from construction contracts [text block]text blockExpiry date 2018.1.1 IAS 11 Disclosure
Disclosure of reinsurance [text block]text blockIAS 1 10 e
Disclosure of related party [text block]text blockIAS 24 Disclosures
Disclosure of repurchase and reverse repurchase agreements [text block]text blockIAS 1 10 e
Disclosure of research and development expense [text block]text blockIAS 1 10 e
Disclosure of reserves within equity [text block]text blockIAS 1 79 b
Disclosure of restricted cash and cash equivalents [text block]text blockIAS 1 10 e
Disclosure of revenue [text block]text blockIAS 1 10 e, Expiry date 2018.1.1 IAS 18 Disclosure
Disclosure of service concession arrangements [text block]text blockSIC 29 Consensus
Disclosure of share capital, reserves and other equity interest [text block]text blockIAS 1 79
Disclosure of share-based payment arrangements [text block]text blockIFRS 2 44
Disclosure of subordinated liabilities [text block]text blockIAS 1 10 e
Disclosure of subsidiaries [text block]text blockIAS 27 17 b, IFRS 12 B4 a, IAS 27 16 b
Disclosure of significant accounting policies [text block]text blockIAS 1 117
Disclosure of tax receivables and payables [text block]text blockIAS 1 10 e
Disclosure of trade and other payables [text block]text blockIAS 1 10 e
Disclosure of trade and other receivables [text block]text blockIAS 1 10 e
Disclosure of trading income (expense) [text block]text blockIAS 1 10 e
Disclosure of treasury shares [text block]text blockIAS 1 10 e
Description of accounting policy for available-for-sale financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for biological assets [text block]text blockIAS 1 117 b
Description of accounting policy for borrowing costs [text block]text blockIAS 1 117 b
Description of accounting policy for borrowings [text block]text blockIAS 1 117 b
Description of accounting policy for business combinations [text block]text blockIAS 1 117 b
Description of accounting policy for business combinations and goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for cash flows [text block]text blockIAS 1 117 b
Description of accounting policy for collateral [text block]text blockIAS 1 117 b
Description of accounting policy for construction in progress [text block]text blockIAS 1 117 b
Description of accounting policy for contingent liabilities and contingent assets [text block]text blockIAS 1 117 b
Description of accounting policy for customer acquisition costs [text block]text blockIAS 1 117 b
Description of accounting policy for customer loyalty programmes [text block]text blockIAS 1 117 b
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]text blockIAS 1 117 b
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]text blockIAS 1 117 b
Description of accounting policy for deferred income tax [text block]text blockIAS 1 117 b
Description of accounting policy for depreciation expense [text block]text blockIAS 1 117 b
Description of accounting policy for derecognition of financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for derivative financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for derivative financial instruments and hedging [text block]text blockIAS 1 117 b
Description of accounting policy for determining components of cash and cash equivalents [text block]text blockIAS 7 46
Description of accounting policy for discontinued operations [text block]text blockIAS 1 117 b
Description of accounting policy for discounts and rebates [text block]text blockIAS 1 117 b
Description of accounting policy for dividends [text block]text blockIAS 1 117 b
Description of accounting policy for earnings per share [text block]text blockIAS 1 117 b
Description of accounting policy for emission rights [text block]text blockIAS 1 117 b
Description of accounting policy for employee benefits [text block]text blockIAS 1 117 b
Description of accounting policy for environment related expense [text block]text blockIAS 1 117 b
Description of accounting policy for exceptional items [text block]text blockIAS 1 117 b
Description of accounting policy for expenses [text block]text blockIAS 1 117 b
Description of accounting policy for exploration and evaluation expenditures [text block]text blockIFRS 6 24 a
Description of accounting policy for fair value measurement [text block]text blockIAS 1 117 b
Description of accounting policy for fee and commission income and expense [text block]text blockIAS 1 117 b
Description of accounting policy for finance costs [text block]text blockIAS 1 117 b
Description of accounting policy for finance income and costs [text block]text blockIAS 1 117 b
Description of accounting policy for financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for financial guarantees [text block]text blockIAS 1 117 b
Description of accounting policy for financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for financial instruments at fair value through profit or loss [text block]text blockIAS 1 117 b
Description of accounting policy for financial liabilities [text block]text blockIAS 1 117 b
Description of accounting policy for foreign currency translation [text block]text blockIAS 1 117 b
Description of accounting policy for franchise fees [text block]text blockIAS 1 117 b
Description of accounting policy for functional currency [text block]text blockIAS 1 117 b
Description of accounting policy for goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for government grants [text block]text blockIAS 20 39 a
Description of accounting policy for hedging [text block]text blockIAS 1 117 b
Description of accounting policy for held-to-maturity investments [text block]text blockIAS 1 117 b
Description of accounting policy for impairment of assets [text block]text blockIAS 1 117 b
Description of accounting policy for impairment of financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for impairment of non-financial assets [text block]text blockIAS 1 117 b
Description of accounting policy for income tax [text block]text blockIAS 1 117 b
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]text blockIFRS 4 37 a
Description of accounting policy for intangible assets and goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for intangible assets other than goodwill [text block]text blockIAS 1 117 b
Description of accounting policy for interest income and expense [text block]text blockIAS 1 117 b
Description of accounting policy for investment in associates [text block]text blockIAS 1 117 b
Description of accounting policy for investment in associates and joint ventures [text block]text blockIAS 1 117 b
Description of accounting policy for investments in joint ventures [text block]text blockIAS 1 117 b
Description of accounting policy for investment property [text block]text blockIAS 1 117 b
Description of accounting policy for investments other than investments accounted for using equity method [text block]text blockIAS 1 117 b
Description of accounting policy for issued capital [text block]text blockIAS 1 117 b
Description of accounting policy for leases [text block]text blockIAS 1 117 b
Description of accounting policy for loans and receivables [text block]text blockIAS 1 117 b
Description of accounting policy for measuring inventories [text block]text blockIAS 2 36 a
Description of accounting policy for mining assets [text block]text blockIAS 1 117 b
Description of accounting policy for mining rights [text block]text blockIAS 1 117 b
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]text blockIAS 1 117 b
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]text blockIAS 1 117 b
Description of accounting policy for offsetting of financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for oil and gas assets [text block]text blockIAS 1 117 b
Description of accounting policy for programming assets [text block]text blockIAS 1 117 b
Description of accounting policy for property, plant and equipment [text block]text blockIAS 1 117 b
Description of accounting policy for provisions [text block]text blockIAS 1 117 b
Description of accounting policy for reclassification of financial instruments [text block]text blockIAS 1 117 b
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]text blockIFRS 7 28 a
Description of accounting policy for recognition of revenue [text block]text blockExpiry date 2018.1.1 IAS 18 35 a, IAS 1 117 b
Description of accounting policy for regulatory deferral accounts [text block]text blockIAS 1 117 b
Description of accounting policy for reinsurance [text block]text blockIAS 1 117 b
Description of accounting policy for repairs and maintenance [text block]text blockIAS 1 117 b
Description of accounting policy for repurchase and reverse repurchase agreements [text block]text blockIAS 1 117 b
Description of accounting policy for research and development expense [text block]text blockIAS 1 117 b
Description of accounting policy for restricted cash and cash equivalents [text block]text blockIAS 1 117 b
Description of accounting policy for segment reporting [text block]text blockIAS 1 117 b
Description of accounting policy for service concession arrangements [text block]text blockIAS 1 117 b
Description of accounting policy for share-based payment transactions [text block]text blockIAS 1 117 b
Description of accounting policy for stripping costs [text block]text blockIAS 1 117 b
Description of accounting policy for subsidiaries [text block]text blockIAS 1 117 b
Description of accounting policy for taxes other than income tax [text block]text blockIAS 1 117 b
Description of accounting policy for termination benefits [text block]text blockIAS 1 117 b
Description of accounting policy for trade and other payables [text block]text blockIAS 1 117 b
Description of accounting policy for trade and other receivables [text block]text blockIAS 1 117 b
Description of accounting policy for trading income and expense [text block]text blockIAS 1 117 b
Description of accounting policy for transactions with non-controlling interests [text block]text blockIAS 1 117 b
Description of accounting policy for transactions with related parties [text block]text blockIAS 1 117 b
Description of accounting policy for treasury shares [text block]text blockIAS 1 117 b
Description of accounting policy for warrants [text block]text blockIAS 1 117 b
Description of other accounting policies relevant to understanding of financial statements [text block]text blockIAS 1 117 b
ANNEX IIIApplicable Inline XBRL specifications1.Issuers shall ensure that the Inline XBRL instance document is valid with respect to the Inline XBRL 1.1 specification and is conform to the XBRL Units Registry.2.Issuers shall ensure that the issuer’s XBRL extension taxonomy files are valid with respect to the XBRL 2.1 and the XBRL Dimensions 1.0 specifications.3.Issuers shall submit the Inline XBRL instance document and the issuer’s XBRL extension taxonomy files as a single reporting package where XBRL taxonomy files are packaged according to the Taxonomy Packages specifications.4.Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy respect the requirements of the marking up and filing rules set out in Annex IV.ANNEX IVMarking up and filing rules1.Issuers shall ensure that the Inline XBRL instance document contains data of a single issuer, so that all entity identifiers in contexts shall have identical content.2.Issuers shall identify themselves in the Inline XBRL instance document using ISO 17442 legal entity identifiers on the XBRL context entity identifiers and schemes.3.When marking up disclosures, issuers shall use the core taxonomy element with the closest accounting meaning to the disclosure being marked up. Where there appears to be a choice of core taxonomy elements, issuers should select the element with the narrowest accounting meaning and/or scope.4.If the closest core taxonomy element would misrepresent the accounting meaning of the disclosure being marked up as required by point 3, issuers shall create an extension taxonomy element and use that to mark up the disclosure concerned. All extension taxonomy elements created shall:(a)not duplicate the meaning and scope of any core taxonomy element;(b)identify the creator of the element;(c)be assigned with an appropriate balance attribute;(d)have standard labels in the language corresponding to the language of the annual financial report. Labels in additional languages are recommended to be added. All labels shall correspond to the accounting meaning and scope of the described underlying business concepts.5.Issuers shall ensure that each extension taxonomy element used to mark up a disclosure in the annual financial report is included in at least one hierarchy of the presentation linkbase and of the definition linkbase of the extension taxonomy.6.Issuers shall use the calculation linkbases of their extension taxonomies to document arithmetical relationships between numeric core and/or extension taxonomy elements, in particular for arithmetic relationships between core and/or extension taxonomy elements from the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows.7.To identify to which part of the financial statements the markups relate, issuers shall use dedicated root taxonomy elements as starting points for the respective parts of the financial statements in their extension taxonomy’s presentation linkbases. The element names, labels and prefixes of these root taxonomy elements shall be as set out in the Table 1.
TableElement names, labels and prefixes of the root elements
PrefixElement nameLabel
ifrs-fullStatementOfFinancialPositionAbstractStatement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position
ifrs-fullIncomeStatementAbstractProfit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately
ifrs-fullStatementOfComprehensiveIncomeAbstractStatement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement
ifrs-fullStatementOfCashFlowsAbstractStatement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows
ifrs-fullStatementOfChangesInEquityAbstractStatement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity
esef_corNotesAccountingPoliciesAndMandatoryTagsNotes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements
The dedicated root taxonomy elements shall also be included in the XBRL taxonomy files prepared by ESMA.
8.In their extension taxonomies, issuers shall not replace the labels or references of core taxonomy elements. Issuer specific labels may be added to the core taxonomy elements.9.Issuers shall ensure that the issuer’s extension taxonomy elements marking up the IFRS consolidated financial statements’ statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more core taxonomy elements. In particular:(a)the issuer shall anchor its extension taxonomy element to the core taxonomy element having the closest wider accounting meaning and/or scope to that extension taxonomy element of the issuer. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the target of the relationship;(b)the issuer may anchor the extension taxonomy element to the core taxonomy element or elements having the closest narrower accounting meaning and/or scope to that extension taxonomy element concerned. The issuer shall identify the relationship of the extension taxonomy element concerned with the core taxonomy element or elements concerned in the issuer’s extension taxonomy’s definition linkbase. The extension taxonomy element shall appear as the source of the relationship or relationships. Where the extension taxonomy element combines a number of core taxonomy elements, the issuer shall anchor that extension taxonomy element to each of those core taxonomy elements except any such core taxonomy element or elements, which are reasonably deemed to be insignificant.10.Notwithstanding point 9, issuers do not need to anchor to another core taxonomy element an extension taxonomy element that is used to mark up a disclosure in the statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity or the statement of cash flows that is a subtotal of other disclosures in the same statement.11.Issuers shall ensure that the data type and period type of a taxonomy element used to mark up a disclosure reflects the accounting meaning of the marked up disclosure. Issuers shall not define and apply a custom type for a taxonomy element, if a suitable type is already defined by the XBRL specifications or in the XBRL Data Types Registry.12.When marking up disclosures, issuers shall not use numeric taxonomy elements to mark up different values for a given context (entity, period and dimensional breakdowns) unless the difference is a result of rounding related to presentation of the same information with different scale in more than one place in the same annual financial report.13.When marking up disclosures, issuers shall use non-numeric taxonomy elements in a way that it marks up all disclosures that match the definition of the respective element. Issuers shall not apply the markups only partially or selectively.14.Issuers shall ensure that the Inline XBRL instance document does not contain executable code.
ANNEX VXBRL taxonomy filesXBRL taxonomy files published by ESMA shall:(a)identify, as XBRL elements, all core taxonomy elements;(b)set attributes of core taxonomy elements following their type as prescribed in Annex I;(c)provide the human readable labels, as set out in the Table of Annex VI, documenting the meaning of the core taxonomy elements as well as references;(d)define structures facilitating browsing of taxonomy content and understanding of the definition of a core taxonomy element in the context of other core taxonomy elements;(e)define relationships that allow issuers to anchor extension taxonomy elements to core taxonomy elements;(f)be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications and be packaged according to the Taxonomy Packages specifications as set out in Annex III;(g)contain the technical information necessary for developing IT solutions supporting the production of harmonised annual financial reports;(h)identify to which periods they refer.ANNEX VISchema of the core taxonomy
TableSchema of the core taxonomy to mark up IFRS consolidated financial statements
PrefixElement name/role URIElement type and attributesLabelDocumentation labelReferences
ifrs-fullAbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMembermemberAbnormally large changes in asset prices or foreign exchange rates [member]This member stands for abnormally large changes in asset prices or foreign exchange rates.example: IAS 10 22 g
ifrs-fullAccountingEstimatesAxisaxisAccounting estimates [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 39
ifrs-fullAccountingEstimatesMembermemberAccounting estimates [member]This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the 'Accounting estimates' axis if no other member is used.disclosure: IAS 8 39
ifrs-fullAccountingProfitX duration creditAccounting profitThe amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i
ifrs-fullAccrualsX instant creditAccrualsThe 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.common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeX instant creditAccruals and deferred incomeThe amount of accruals and deferred income. [Refer: Accruals; Deferred income]common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeAbstractAccruals and deferred income [abstract]
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsCurrentX instant creditAccruals and deferred income classified as currentThe amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsCurrentAbstractAccruals and deferred income classified as current [abstract]
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsNoncurrentX instant creditAccruals and deferred income classified as non-currentThe amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]common practice: IAS 1 78
ifrs-fullAccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstractAccruals and deferred income classified as non-current [abstract]
ifrs-fullAccrualsClassifiedAsCurrentX instant creditAccruals classified as currentThe amount of accruals classified as current. [Refer: Accruals]common practice: IAS 1 78
ifrs-fullAccrualsClassifiedAsNoncurrentX instant creditAccruals classified as non-currentThe amount of accruals classified as non-current. [Refer: Accruals]common practice: IAS 1 78
ifrs-fullAccruedIncomeX instant debitAccrued incomeThe amount of asset representing income that has been earned but is not yet received.common practice: IAS 1 112 c
ifrs-fullAccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivableX instant creditAccumulated allowance for uncollectible minimum lease payments receivableThe amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 47 d - Expiry date 2019.01.01
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX instant debitAccumulated 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 assetsThe 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]disclosure: IFRS 7 9 c - Effective 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX instantAccumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instrumentsThe 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]disclosure: IFRS 7 9 d - Effective 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX instant creditAccumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityThe 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]disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a - Effective 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssetsX instant debitAccumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assetsThe 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]]disclosure: IFRS 7 9 c - Expiry date 2018.01.01
ifrs-fullAccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX instantAccumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instrumentsThe 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]disclosure: IFRS 7 9 d - Expiry date 2018.01.01
ifrs-fullAccumulatedDepreciationAmortisationAndImpairmentMembermemberAccumulated depreciation, amortisation and impairment [member]This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]disclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 17 32 - Expiry date 2019.01.01, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f
ifrs-fullAccumulatedDepreciationAndAmortisationMembermemberAccumulated depreciation and amortisation [member]This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]common practice: IAS 16 73 d, disclosure: IAS 16 75 b, common practice: IAS 17 32 - Expiry date 2019.01.01, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssetsX instant debitAccumulated fair value hedge adjustment on hedged item included in carrying amount, assetsThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a ii - Effective 2018.01.01
ifrs-fullAccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilitiesX instant creditAccumulated fair value hedge adjustment on hedged item included in carrying amount, liabilitiesThe accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a ii - Effective 2018.01.01
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssetsX instant debitAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assetsThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]disclosure: IFRS 7 24B a v - Effective 2018.01.01
ifrs-fullAccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilitiesX instant creditAccumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilitiesThe accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]disclosure: IFRS 7 24B a v - Effective 2018.01.01
ifrs-fullAccumulatedImpairmentMembermemberAccumulated impairment [member]This member stands for accumulated impairment. [Refer: Impairment loss]common practice: IAS 16 73 d, common practice: IAS 17 32 - Expiry date 2019.01.01, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01, example: IFRS 7 IG29 b - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullAccumulatedOtherComprehensiveIncomeX instant creditAccumulated other comprehensive incomeThe 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]common practice: IAS 1 55
ifrs-fullAccumulatedOtherComprehensiveIncomeMembermemberAccumulated other comprehensive income [member]This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]common practice: IAS 1 108
ifrs-fullAcquisitionAndAdministrationExpenseRelatedToInsuranceContractsX duration debitAcquisition and administration expense related to insurance contractsThe amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IAS 1 85
ifrs-fullAcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDateX instant creditAcquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition dateThe acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 p i
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredX instant creditConsideration transferred, acquisition-date fair valueThe fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f
ifrs-fullAcquisitiondateFairValueOfTotalConsiderationTransferredAbstractAcquisition-date fair value of total consideration transferred [abstract]
ifrs-fullAcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration debitAcquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullAcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration debitAcquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullAcquisitionsThroughBusinessCombinationsBiologicalAssetsX duration debitAcquisitions through business combinations, biological assetsThe increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]disclosure: IAS 41 50 e
ifrs-fullAcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitAcquisitions through business combinations, deferred acquisition costs arising from insurance contractsThe increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]common practice: IFRS 4 37 e
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwillX duration debitAcquisitions through business combinations, intangible assets and goodwillThe increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]common practice: IAS 38 118 e i
ifrs-fullAcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration debitAcquisitions through business combinations, intangible assets other than goodwillThe increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]disclosure: IAS 38 118 e i
ifrs-fullAcquisitionsThroughBusinessCombinationsInvestmentPropertyX duration debitAcquisitions through business combinations, investment propertyThe increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii
ifrs-fullAcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditAcquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issuedThe increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]common practice: IFRS 4 37 e
ifrs-fullAcquisitionsThroughBusinessCombinationsOtherProvisionsX duration creditAcquisitions through business combinations, other provisionsThe increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]common practice: IAS 37 84
ifrs-fullAcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentX duration debitAcquisitions through business combinations, property, plant and equipmentThe increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]disclosure: IAS 16 73 e iii
ifrs-fullAcquisitionsThroughBusinessCombinationsReinsuranceAssetsX duration debitAcquisitions through business combinations, reinsurance assetsThe increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullActuarialAssumptionOfDiscountRatesX.XX instantActuarial assumption of discount ratesThe discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfDiscountRatesMembermemberActuarial assumption of discount rates [member]This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationX.XX instantActuarial assumption of expected rates of inflationThe expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfExpectedRatesOfInflationMembermemberActuarial assumption of expected rates of inflation [member]This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesX.XX instantActuarial assumption of expected rates of pension increasesThe expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfExpectedRatesOfPensionIncreasesMembermemberActuarial assumption of expected rates of pension increases [member]This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesX.XX instantActuarial assumption of expected rates of salary increasesThe expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMembermemberActuarial assumption of expected rates of salary increases [member]This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirementActuarial assumption of life expectancy after retirementThe life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfLifeExpectancyAfterRetirementMembermemberActuarial assumption of life expectancy after retirement [member]This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesX.XX instantActuarial assumption of medical cost trend ratesMedical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfMedicalCostTrendRatesMembermemberActuarial assumption of medical cost trend rates [member]This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfMortalityRatesActuarial assumption of mortality ratesThe mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfMortalityRatesMembermemberActuarial assumption of mortality rates [member]This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionOfRetirementAgeActuarial assumption of retirement ageThe retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]common practice: IAS 19 144
ifrs-fullActuarialAssumptionOfRetirementAgeMembermemberActuarial assumption of retirement age [member]This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullActuarialAssumptionsAxisaxisActuarial assumptions [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 145
ifrs-fullActuarialAssumptionsMembermemberActuarial assumptions [member]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.disclosure: IAS 19 145
ifrs-fullActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAssetX duration debitActuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)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)]disclosure: IAS 19 141 c ii
ifrs-fullActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAssetX duration debitActuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 c iii
ifrs-fullActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAssetX duration debitActuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)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)]common practice: IAS 19 141 c
ifrs-fullActuarialPresentValueOfPromisedRetirementBenefitsX instant creditActuarial present value of promised retirement benefitsThe present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.disclosure: IAS 26 35 d
ifrs-fullAdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssetsX durationAdditional allowance recognised in profit or loss, allowance account for credit losses of financial assetsThe amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullAdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractAdditional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstractAdditional disclosures related to regulatory deferral accounts [abstract]
ifrs-fullAdditionalInformationAboutEntityExposureToRisktextAdditional information about entity exposure to riskAdditional information about the entity's exposure to risk when the quantitative data disclosed are unrepresentative.disclosure: IFRS 7 35
ifrs-fullAdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombinationtextAdditional information about nature and financial effect of business combinationAdditional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]disclosure: IFRS 3 63
ifrs-fullAdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatorytext blockAdditional information about nature of and changes in risks associated with interests in structured entities [text block]The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.disclosure: IFRS 12 B25
ifrs-fullAdditionalInformationAboutSharebasedPaymentArrangementstext blockAdditional information about share-based payment arrangements [text block]Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 52
ifrs-fullAdditionalInformationAbstractAdditional information [abstract]
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration creditAdditional liabilities, contingent liabilities recognised in business combinationThe amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]disclosure: IFRS 3 B67 c
ifrs-fullAdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstractAdditional liabilities, contingent liabilities recognised in business combination [abstract]
ifrs-fullAdditionalPaidinCapitalX instant creditAdditional paid-in capitalThe 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.common practice: IAS 1 55
ifrs-fullAdditionalPaidinCapitalMembermemberAdditional paid-in capital [member]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.common practice: IAS 1 108
ifrs-fullAdditionalProvisionsOtherProvisionsX duration creditAdditional provisions, other provisionsThe amount of additional other provisions made. [Refer: Other provisions]disclosure: IAS 37 84 b
ifrs-fullAdditionalProvisionsOtherProvisionsAbstractAdditional provisions, other provisions [abstract]
ifrs-fullAdditionalRecognitionGoodwillX duration debitAdditional recognition, goodwillThe 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]]disclosure: IFRS 3 B67 d ii
ifrs-fullAdditionsFromAcquisitionsInvestmentPropertyX duration debitAdditions from acquisitions, investment propertyThe amount of additions to investment property resulting from acquisitions. [Refer: Investment property]disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-fullAdditionsFromPurchasesBiologicalAssetsX duration debitAdditions from purchases, biological assetsThe amount of additions to biological assets resulting from purchases. [Refer: Biological assets]disclosure: IAS 41 50 b
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssetsX duration debitAdditions from subsequent expenditure recognised as asset, biological assetsThe amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]common practice: IAS 41 50
ifrs-fullAdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentPropertyX duration debitAdditions from subsequent expenditure recognised as asset, investment propertyThe amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-fullAdditionsInvestmentPropertyAbstractAdditions, investment property [abstract]
ifrs-fullAdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditAdditions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issuedThe increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]example: IFRS 4 IG37 b, example: IFRS 4 37 e
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsX duration debitAdditions other than through business combinations, biological assetsThe amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]common practice: IAS 41 50
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstractAdditions other than through business combinations, biological assets [abstract]
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwillX duration debitAdditions other than through business combinations, intangible assets other than goodwillThe amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]disclosure: IAS 38 118 e i
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyX duration debitAdditions other than through business combinations, investment propertyThe amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentX duration debitAdditions other than through business combinations, property, plant and equipmentThe amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]disclosure: IAS 16 73 e i
ifrs-fullAdditionsOtherThanThroughBusinessCombinationsReinsuranceAssetsX duration debitAdditions other than through business combinations, reinsurance assetsThe amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullAdditionsToNoncurrentAssetsX duration debitAdditions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contractsThe amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e
ifrs-fullAdditionsToRightofuseAssetsX duration debitAdditions to right-of-use assetsThe amount of additions to right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 53 h - Effective 2019.01.01
ifrs-fullAddressOfRegisteredOfficeOfEntitytextAddress of entity's registered officeThe address at which the entity's office is registered.disclosure: IAS 1 138 a
ifrs-fullAddressWhereConsolidatedFinancialStatementsAreObtainabletextAddress where consolidated financial statements are obtainableThe 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]]disclosure: IAS 27 16 a
ifrs-fullAdjustedWeightedAverageSharessharesAdjusted weighted average number of ordinary shares outstandingThe 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]]disclosure: IAS 33 70 b
ifrs-fullAdjustmentsForAmortisationExpenseX duration debitAdjustments for amortisation expenseAdjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]common practice: IAS 7 20
ifrs-fullAdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItemsX duration debitAmounts 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 taxThe 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]]disclosure: IFRS 7 23 e - Expiry date 2018.01.01
ifrs-fullAdjustmentsForCurrentTaxOfPriorPeriodX duration debitAdjustments for current tax of prior periodsAdjustments of tax expense (income) recognised in the period for current tax of prior periods.example: IAS 12 80 b
ifrs-fullAdjustmentsForDecreaseIncreaseInBiologicalAssetsX duration debitAdjustments for decrease (increase) in biological assetsAdjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInDerivativeFinancialAssetsX duration debitAdjustments for decrease (increase) in derivative financial assetsAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTradingX duration debitAdjustments for decrease (increase) in financial assets held for tradingAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInInventoriesX duration debitAdjustments for decrease (increase) in inventoriesAdjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanksX duration debitAdjustments for decrease (increase) in loans and advances to banksAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomersX duration debitAdjustments for decrease (increase) in loans and advances to customersAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherAssetsX duration debitAdjustments for decrease (increase) in other assetsAdjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherCurrentAssetsX duration debitAdjustments for decrease (increase) in other current assetsAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesX duration debitAdjustments for decrease (increase) in other operating receivablesAdjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration debitAdjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowedAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAccountReceivableX duration debitAdjustments for decrease (increase) in trade accounts receivableAdjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForDecreaseIncreaseInTradeAndOtherReceivablesX duration debitAdjustments for decrease (increase) in trade and other receivablesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDeferredTaxExpenseX duration debitAdjustments for deferred tax expenseAdjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDeferredTaxOfPriorPeriodsX duration debitAdjustments for deferred tax of prior periodsAdjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.common practice: IAS 12 80
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseX duration debitAdjustments for depreciation and amortisation expenseAdjustments 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)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitAdjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or lossAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDepreciationExpenseX duration debitAdjustments for depreciation expenseAdjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForDividendIncomeX duration creditAdjustments for dividend incomeAdjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForFairValueGainsLossesX duration debitAdjustments for fair value losses (gains)Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForFinanceCostsX duration debitAdjustments for finance costsAdjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]common practice: IAS 7 20 c
ifrs-fullAdjustmentsForFinanceIncomeX duration creditAdjustments for finance incomeAdjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForFinanceIncomeCostX duration creditAdjustments for finance income (cost)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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociatesX duration creditAdjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associatesAdjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipmentX duration creditAdjustments for gain (loss) on disposals, property, plant and equipmentAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssetsX duration creditAdjustments for gains (losses) on change in fair value less costs to sell, biological assetsAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainsLossesOnChangeInFairValueOfDerivativesX duration creditAdjustments for gains (losses) on change in fair value of derivativesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentPropertyX duration creditAdjustments for gains (losses) on fair value adjustment, investment propertyAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwillX duration debitAdjustments for impairment loss recognised in profit or loss, goodwillAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or lossAdjustments 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]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssetsX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assetsAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventoriesX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventoriesAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipmentAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivablesX duration debitAdjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivablesAdjustments 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]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncomeTaxExpenseX duration debitAdjustments for income tax expenseAdjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]disclosure: IAS 7 35
ifrs-fullAdjustmentsForIncreaseDecreaseInDeferredIncomeX duration debitAdjustments for increase (decrease) in deferred incomeAdjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromBanksX duration debitAdjustments for increase (decrease) in deposits from banksAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInDepositsFromCustomersX duration debitAdjustments for increase (decrease) in deposits from customersAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilitiesX duration debitAdjustments for increase (decrease) in derivative financial liabilitiesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilitiesX duration debitAdjustments for increase (decrease) in employee benefit liabilitiesAdjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTradingX duration debitAdjustments for increase (decrease) in financial liabilities held for tradingAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilitiesX duration debitAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilitiesAdjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherCurrentLiabilitiesX duration debitAdjustments for increase (decrease) in other current liabilitiesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherLiabilitiesX duration debitAdjustments for increase (decrease) in other liabilitiesAdjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInOtherOperatingPayablesX duration debitAdjustments for increase (decrease) in other operating payablesAdjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration debitAdjustments for increase (decrease) in repurchase agreements and cash collateral on securities lentAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAccountPayableX duration debitAdjustments for increase (decrease) in trade accounts payableAdjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 a
ifrs-fullAdjustmentsForIncreaseDecreaseInTradeAndOtherPayablesX duration debitAdjustments for increase (decrease) in trade and other payablesAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTimeX duration debitAdjustments for increase in other provisions arising from passage of timeAdjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]common practice: IAS 7 20
ifrs-fullAdjustmentsForInterestExpenseX duration debitAdjustments for interest expenseAdjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForInterestIncomeX duration creditAdjustments for interest incomeAdjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentsForLossesGainsOnDisposalOfNoncurrentAssetsX duration debitAdjustments for losses (gains) on disposal of non-current assetsAdjustments 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)]common practice: IAS 7 14
ifrs-fullAdjustmentsForProvisionsX duration debitAdjustments for provisionsAdjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForReconcileProfitLossX duration debitAdjustments to reconcile profit (loss)Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]disclosure: IAS 7 20
ifrs-fullAdjustmentsForReconcileProfitLossAbstractAdjustments to reconcile profit (loss) [abstract]
ifrs-fullAdjustmentsForSharebasedPaymentsX duration debitAdjustments for share-based paymentsAdjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForUndistributedProfitsOfAssociatesX duration creditAdjustments for undistributed profits of associatesAdjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethodX duration creditAdjustments for undistributed profits of investments accounted for using equity methodAdjustments 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)]common practice: IAS 7 20
ifrs-fullAdjustmentsForUnrealisedForeignExchangeLossesGainsX duration debitAdjustments for unrealised foreign exchange losses (gains)Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20 b
ifrs-fullAdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapitalX duration debitAdjustments to reconcile profit (loss) other than changes in working capitalAdjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]common practice: IAS 7 20
ifrs-fullAdjustmentToCarryingAmountsReportedUnderPreviousGAAPX instant debitAggregate adjustment to carrying amounts of investments reported under previous GAAPThe amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]disclosure: IFRS 1 31 c
ifrs-fullAdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssetsX.XX durationAdjustment to mid-market consensus price, significant unobservable inputs, assetsAdjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 c
ifrs-fullAdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationAdjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instrumentsAdjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Entity's own equity instruments [member]]example: IFRS 13 B36 c
ifrs-fullAdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilitiesX.XX durationAdjustment to mid-market consensus price, significant unobservable inputs, liabilitiesAdjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 c
ifrs-fullAdjustmentToProfitLossForPreferenceShareDividendsX duration debitAdjustment to profit (loss) for preference share dividendsAdjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent equity. [Refer: Preference shares [member]; Profit (loss)]example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive example), example: IAS 33 70 a
ifrs-fullAdministrativeExpenseX duration debitAdministrative expensesThe amount of expenses that the entity classifies as being administrative.example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi
ifrs-fullAdvancesX instant creditAdvances receivedThe amount of payments received for goods or services to be provided in the future.common practice: IAS 1 55
ifrs-fullAdvancesReceivedForContractsInProgressX instant creditAdvances received for contracts in progressThe amount of advances received by the entity before the related work is performed on construction contracts.disclosure: IFRIC 15 21 b - Expiry date 2018.01.01, disclosure: IAS 11 40 b - Expiry date 2018.01.01
ifrs-fullAdvertisingExpenseX duration debitAdvertising expenseThe amount of expense arising from advertising.common practice: IAS 1 112 c
ifrs-fullAggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMembermemberAggregate adjustment to carrying amounts reported under previous GAAP [member]This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]disclosure: IFRS 1 30 b
ifrs-fullAggregateContinuingAndDiscontinuedOperationsMembermemberAggregate continuing and discontinued operations [member]This member stands for the aggregate of continuing and discontinued operations. It also represents the standard value for the 'Continuing and discontinued operations' axis if no other member is used. [Refer: Discontinued operations [member]; Continuing operations [member]]disclosure: IFRS 5 Presentation and disclosure
ifrs-fullAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX instantAggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 28 b
ifrs-fullAggregatedIndividuallyImmaterialAssociatesMembermemberAggregated individually immaterial associates [member]This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullAggregatedIndividuallyImmaterialBusinessCombinationsMembermemberAggregated individually immaterial business combinations [member]This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]disclosure: IFRS 3 B65
ifrs-fullAggregatedIndividuallyImmaterialJointVenturesMembermemberAggregated individually immaterial joint ventures [member]This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullAggregatedMeasurementMembermemberAggregated measurement [member]This member stands for all types of measurement. It also represents the standard value for the 'Measurement' axis if no other member is used.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-fullAggregatedTimeBandsMembermemberAggregated time bands [member]This member stands for aggregated time bands. It also represents the standard value for the 'Maturity' axis if no other member is used.disclosure: IAS 1 61, disclosure: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01, disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01, disclosure: IFRS 15 120 b i - Effective 2018.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a - Effective 2018.01.01
ifrs-fullAggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMembermemberAggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]disclosure: IAS 36 135
ifrs-fullAggregateOfFairValuesMembermemberAggregate of fair values [member]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.disclosure: IFRS 1 30 a
ifrs-fullAgriculturalProduceByGroupAxisaxisAgricultural produce by group [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 41 46 b ii
ifrs-fullAgriculturalProduceGroupMembermemberAgricultural produce, group [member]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]common practice: IAS 41 46 b ii
ifrs-fullAircraftX instant debitAircraftThe amount of property, plant and equipment representing aircraft used in the entity's operations.example: IAS 16 37 e
ifrs-fullAircraftMembermemberAircraft [member]This member stands for a class of property, plant and equipment representing aircraft used in entity's operations. [Refer: Property, plant and equipment]example: IAS 16 37 e
ifrs-fullAircraftUnderFinanceLeaseMembermemberAircraft under finance lease [member]This member stands for aircraft held by the entity under a finance lease. [Refer: Aircraft [member]]common practice: IAS 16 37 e - Expiry date 2019.01.01
ifrs-fullAirportLandingRightsMembermemberAirport landing rights [member]This member stands for airport landing rights.common practice: IAS 38 119
ifrs-fullAllLevelsOfFairValueHierarchyMembermemberAll levels of fair value hierarchy [member]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.disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-fullAllOtherSegmentsMembermemberAll other segments [member]This member stands for business activities and operating segments that are not reportable.disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 16
ifrs-fullAllowanceAccountForCreditLossesOfFinancialAssetsX instant creditAllowance account for credit losses of financial assetsThe amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]disclosure: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullAllowanceForCreditLossesMembermemberAllowance for credit losses [member]This member stands for an allowance account used to record impairments to financial assets due to credit losses.common practice: IAS 12 81 g
ifrs-fullAmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration debitAmortisation, assets recognised from costs incurred to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 128 b - Effective 2018.01.01
ifrs-fullAmortisationDeferredAcquisitionCostsArisingFromInsuranceContractsX duration creditAmortisation, deferred acquisition costs arising from insurance contractsThe amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]example: IFRS 4 IG39 c, example: IFRS 4 37 e
ifrs-fullAmortisationExpenseX duration debitAmortisation expenseThe amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.common practice: IAS 1 112 c
ifrs-fullAmortisationIntangibleAssetsOtherThanGoodwillX durationAmortisation, intangible assets other than goodwillThe amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]disclosure: IAS 38 118 e vi
ifrs-fullAmortisationMethodIntangibleAssetsOtherThanGoodwilltextAmortisation method, intangible assets other than goodwillThe amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]disclosure: IAS 38 118 b
ifrs-fullAmortisationOfGainsAndLossesArisingOnBuyingReinsuranceX duration debitAmortisation of losses (gains) arising on buying reinsuranceThe amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]disclosure: IFRS 4 37 b ii
ifrs-fullAmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantAmount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments mitigate maximum exposure to credit riskThe 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]disclosure: IFRS 7 9 b - Effective 2018.01.01
ifrs-fullAmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRiskX instantAmount by which loans or receivables related credit derivatives or similar instruments mitigate maximum exposure to credit riskThe 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]]disclosure: IFRS 7 9 b - Expiry date 2018.01.01
ifrs-fullAmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversibleX instant debitAmount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversibleThe 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]disclosure: IFRS 14 36
ifrs-fullAmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverableX instant creditAmount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverableThe 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]disclosure: IFRS 14 36
ifrs-fullAmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmountX instant debitAmount by which unit's recoverable amount exceeds its carrying amountThe amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i
ifrs-fullAmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmountX.XX instantAmount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amountThe 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]]disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii
ifrs-fullAmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntityX duration debitAmount incurred by entity for provision of key management personnel services provided by separate management entityThe amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]disclosure: IAS 24 18A
ifrs-fullAmountOfReclassificationsOrChangesInPresentationX durationAmount of reclassifications or changes in presentationThe amount that is reclassified when the entity changes classification or presentation in its financial statements.disclosure: IAS 1 41 b
ifrs-fullAmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognitionX durationAmount presented in other comprehensive income realised at derecognition of financial liabilityThe 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]disclosure: IFRS 7 10 d - Effective 2018.01.01
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachX duration debitAmount reclassified from profit or loss to other comprehensive income applying overlay approachThe amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.disclosure: IFRS 4 35D a - Effective on first application of IFRS 9
ifrs-fullAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration debitAmount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsThe amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.disclosure: IFRS 4 39L f i - Effective on first application of IFRS 9
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTaxX duration creditAmount reclassified to other comprehensive income from profit or loss applying overlay approach, before taxThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullAmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTaxX duration creditAmount reclassified to other comprehensive income from profit or loss applying overlay approach, net of taxThe amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullAmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLeaseX duration creditAmount recognised as income from arrangement involving legal form of leaseThe amount recognised as income from arrangements involving the legal form of a lease.disclosure: SIC 27 10 b - Expiry date 2019.01.01
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleX instant creditAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for saleThe 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]]disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-fullAmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMembermemberAmount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]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]disclosure: IFRS 5 38, example: IFRS 5 Example 12
ifrs-fullAmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.11 d i - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullAmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsAppliedX duration debitAmount 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 appliedThe 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]disclosure: IFRS 9 6.5.15 b i - Effective 2018.01.01
ifrs-fullAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration debitAmount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedThe amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.disclosure: IFRS 4 39L d i - Effective on first application of IFRS 9
ifrs-fullAmountsArisingFromInsuranceContractsAxisaxisAmounts arising from insurance contracts [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 4 Disclosure
ifrs-fullAmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitAmounts incurred, deferred acquisition costs arising from insurance contractsThe increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]example: IFRS 4 IG39 b, example: IFRS 4 37 e
ifrs-fullAmountsPayableRelatedPartyTransactionsX instant creditAmounts payable, related party transactionsThe amounts payable resulting from related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-fullAmountsPayableToTransfereeInRespectOfTransferredAssetsX instant creditOther amounts payable to transferee in respect of transferred assetsThe 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]disclosure: IFRS 7 42E d
ifrs-fullAmountsReceivableRelatedPartyTransactionsX instant debitAmounts receivable, related party transactionsThe amounts receivable resulting from related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 20, disclosure: IAS 24 18 b
ifrs-fullAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstractAmounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
ifrs-fullAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX durationAmounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l iii
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTaxX duration debitAmounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before taxThe 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]disclosure: IFRS 9 5.6.5 - Effective 2018.01.01
ifrs-fullAmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTaxX duration debitAmounts 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 taxThe 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]disclosure: IFRS 9 5.6.5 - Effective 2018.01.01
ifrs-fullAmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTaxX duration debitAmounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before taxThe 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]]disclosure: IFRS 7 23 e - Expiry date 2018.01.01
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsX instant creditAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assetsThe 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]disclosure: IFRS 7 13C d
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstractAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesX instant debitAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesThe 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]disclosure: IFRS 7 13C d
ifrs-fullAmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstractAmounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]
ifrs-fullAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration debitAmount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designatedThe amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.disclosure: IFRS 4 39L f ii - Effective on first application of IFRS 9
ifrs-fullAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration debitAmount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedThe amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.disclosure: IFRS 4 39L d ii - Effective on first application of IFRS 9
ifrs-fullAnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpairedtext blockAnalysis of age of financial assets that are past due but not impaired [text block]Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]disclosure: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullAnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatorytext blockAnalysis of credit exposures using external credit grading system [text block]The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]example: IFRS 7 IG23 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatorytext blockAnalysis of credit exposures using internal credit grading system [text block]The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]example: IFRS 7 IG23 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullAnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtext blockAnalysis of financial assets that are individually determined to be impaired [text block]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]disclosure: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullAnalysisOfIncomeAndExpenseAbstractAnalysis of income and expense [abstract]
ifrs-fullAnnouncementOfPlanToDiscontinueOperationMembermemberAnnouncement of plan to discontinue operation [member]This member stands for the announcement of a plan to discontinue an operation.example: IAS 10 22 b
ifrs-fullAnnouncingOrCommencingImplementationOfMajorRestructuringMembermemberAnnouncing or commencing implementation of major restructuring [member]This member stands for announcing or commencing implementation of major restructuring.example: IAS 10 22 e
ifrs-fullApplicableTaxRateX.XX durationApplicable tax rateThe applicable income tax rate.disclosure: IAS 12 81 c ii
ifrs-fullAreaOfLandUsedForAgricultureareaArea of land used for agricultureThe area of land used for agriculture by the entity.common practice: IAS 41 46 b i
ifrs-fullArrangementsInvolvingLegalFormOfLeaseAxisaxisArrangements involving legal form of lease [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullArrangementsInvolvingLegalFormOfLeaseMembermemberArrangements involving legal form of lease [member]This member stands for all arrangements involving legal forms of lease. For example, an entity may lease assets to an investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back. The form of each arrangement and its terms and conditions can vary significantly. It also represents the standard value for the 'Arrangements involving legal form of lease' axis if no other member is used.disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullAssetbackedDebtInstrumentsHeldX instant debitAsset-backed debt instruments heldThe amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullAssetbackedFinancingsMembermemberAsset-backed financings [member]This member stands for asset-backed financings.example: IFRS 12 B23 b
ifrs-fullAssetbackedSecuritiesAmountContributedToFairValueOfPlanAssetsX instant debitAsset-backed securities, amount contributed to fair value of plan assetsThe amount that securities that are backed by underlying assets constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 g
ifrs-fullAssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant debitAsset recognised for expected reimbursement, contingent liabilities in business combinationThe amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullAssetRecognisedForExpectedReimbursementOtherProvisionsX instant debitAsset recognised for expected reimbursement, other provisionsThe amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]disclosure: IAS 37 85 c
ifrs-fullAssetsX instant debitAssetsThe amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23
ifrs-fullAssetsAbstractAssets [abstract]
ifrs-fullAssetsAndLiabilitiesAxisaxisAssets and liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 125
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleAxisaxisAssets and liabilities classified as held for sale [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 5 38
ifrs-fullAssetsAndLiabilitiesClassifiedAsHeldForSaleMembermemberAssets and liabilities classified as held for sale [member]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]]disclosure: IFRS 5 38
ifrs-fullAssetsAndLiabilitiesMembermemberAssets and liabilities [member]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]disclosure: IAS 1 125
ifrs-fullAssetsAndLiabilitiesNotClassifiedAsHeldForSaleMembermemberAssets and liabilities not classified as held for sale [member]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]]disclosure: IFRS 5 38
ifrs-fullAssetsAndRegulatoryDeferralAccountDebitBalancesX instant debitAssets and regulatory deferral account debit balancesThe amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]disclosure: IFRS 14 21
ifrs-fullAssetsArisingFromExplorationForAndEvaluationOfMineralResourcesX instant debitAssets arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullAssetsArisingFromInsuranceContractsX instant debitAssets arising from insurance contractsThe amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullAssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValueX instant debitCollateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair valueThe 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]]disclosure: IFRS 7 15 a
ifrs-fullAssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMembermemberAssets held to hedge liabilities arising from financing activities [member]This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullAssetsLessCurrentLiabilitiesX instant debitAssets less current liabilitiesThe amount of assets less the amount of current liabilities.common practice: IAS 1 55
ifrs-fullAssetsLessCurrentLiabilitiesAbstractAssets less current liabilities [abstract]
ifrs-fullAssetsLiabilitiesOfBenefitPlanX instant creditAssets (liabilities) of benefit planThe amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.disclosure: IAS 26 35 a
ifrs-fullAssetsObtainedX instant debitAssets obtained by taking possession of collateral or calling on other credit enhancementsThe 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]]disclosure: IFRS 7 38 a
ifrs-fullAssetsOfBenefitPlanX instant debitAssets of benefit planThe amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]disclosure: IAS 26 35 a i
ifrs-fullAssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration debitAssets other than cash or cash equivalents in subsidiary or businesses acquired or disposedThe amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]disclosure: IAS 7 40 d
ifrs-fullAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersX instant debitAssets recognised from costs to obtain or fulfil contracts with customersThe 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.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullAssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant debitAssets recognised in entity's financial statements in relation to structured entitiesThe amount of assets recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]disclosure: IFRS 12 29 a
ifrs-fullAssetsSoldOrRepledgedAsCollateralAtFairValueX instant debitCollateral sold or repledged in absence of default by owner of collateral, at fair valueThe 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]]disclosure: IFRS 7 15 b
ifrs-fullAssetsThatEntityContinuesToRecogniseX instant debitAssets that entity continues to recogniseThe amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]disclosure: IFRS 7 42D e
ifrs-fullAssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant debitAssets that entity continues to recognise to extent of continuing involvementThe amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]disclosure: IFRS 7 42D f
ifrs-fullAssetsToWhichSignificantRestrictionsApplyX instant debitAssets to which significant restrictions applyThe 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.disclosure: IFRS 12 13 c
ifrs-fullAssetsTransferredToStructuredEntitiesAtTimeOfTransferX duration creditAssets transferred to structured entities, at time of transferThe amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 27 c
ifrs-fullAssetsUnderInsuranceContractsAndReinsuranceContractsIssuedX instant debitAssets under insurance contracts and reinsurance contracts issuedThe amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]example: IAS 1 55, example: IFRS 4 IG20 b, example: IFRS 4 37 b
ifrs-fullAssetsUnderReinsuranceCededX instant debitAssets under reinsurance cededThe amount of assets under reinsurance contracts in which the entity is the policyholder.example: IAS 1 55, example: IFRS 4 IG20 c, example: IFRS 4 37 b
ifrs-fullAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant debitAssets with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 b
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseX instant creditAssociated liabilities that entity continues to recogniseThe amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]disclosure: IFRS 7 42D e
ifrs-fullAssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvementX instant creditAssociated liabilities that entity continues to recognise to extent of continuing involvementThe amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]disclosure: IFRS 7 42D f
ifrs-fullAssociatesMembermemberAssociates [member]This member stands for the entities over which the investor has significant influence.disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a - Effective on first application of IFRS 9
ifrs-fullAtCostMembermemberAt cost [member]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.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55
ifrs-fullAtCostOrInAccordanceWithIFRS16WithinFairValueModelMembermemberAt cost or in accordance with IFRS 16 within fair value model [member]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]]disclosure: IAS 40 78 - Effective 2019.01.01
ifrs-fullAtCostWithinFairValueModelMembermemberAt cost within fair value model [member]This member stands for measurement based on cost when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]disclosure: IAS 40 78 - Expiry date 2019.01.01
ifrs-fullAtFairValueMembermemberAt fair value [member]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.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-fullAuditorsRemunerationX duration debitAuditor's remunerationThe amount of fees paid or payable to the entity's auditors.common practice: IAS 1 112 c
ifrs-fullAuditorsRemunerationAbstractAuditor's remuneration [abstract]
ifrs-fullAuditorsRemunerationForAuditServicesX duration debitAuditor's remuneration for audit servicesThe amount of fees paid or payable to the entity's auditors for auditing services.common practice: IAS 1 112 c
ifrs-fullAuditorsRemunerationForOtherServicesX duration debitAuditor's remuneration for other servicesThe 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.common practice: IAS 1 112 c
ifrs-fullAuditorsRemunerationForTaxServicesX duration debitAuditor's remuneration for tax servicesThe amount of fees paid or payable to the entity's auditors for tax services.common practice: IAS 1 112 c
ifrs-fullAuthorisedCapitalCommitmentsButNotContractedForX instant creditAuthorised capital commitments but not contracted forThe 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]common practice: IAS 1 112 c
ifrs-fullAvailableforsaleFinancialAssetsAbstractAvailable-for-sale financial assets [abstract]
ifrs-fullAverageEffectiveTaxRateX.XX durationAverage effective tax rateThe tax expense (income) divided by the accounting profit. [Refer: Accounting profit]disclosure: IAS 12 81 c ii
ifrs-fullAverageForeignExchangeRateX.XX durationAverage foreign exchange rateThe average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.common practice: IAS 1 112 c
ifrs-fullAverageNumberOfEmployeesX.XX durationAverage number of employeesThe average number of personnel employed by the entity during a period.common practice: IAS 1 112 c
ifrs-fullAveragePriceOfHedgingInstrumentX.XX instantAverage price of hedging instrumentThe average price of a hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23B b - Effective 2018.01.01
ifrs-fullAverageRateOfHedgingInstrumentX.XX instantAverage rate of hedging instrumentThe average rate of a hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23B b - Effective 2018.01.01
ifrs-fullBalancesOnCurrentAccountsFromCustomersX instant creditBalances on current accounts from customersThe amount of balances in customers' current accounts held by the entity.common practice: IAS 1 112 c
ifrs-fullBalancesOnDemandDepositsFromCustomersX instant creditBalances on demand deposits from customersThe amount of balances in customers' demand deposits held by the entity.common practice: IAS 1 112 c
ifrs-fullBalancesOnOtherDepositsFromCustomersX instant creditBalances on other deposits from customersThe amount of balances in customers' deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.common practice: IAS 1 112 c
ifrs-fullBalancesOnTermDepositsFromCustomersX instant creditBalances on term deposits from customersThe amount of balances in customers' term deposits held by the entity.common practice: IAS 1 112 c
ifrs-fullBalancesWithBanksX instant debitBalances with banksThe amount of cash balances held at banks.common practice: IAS 7 45
ifrs-fullBankAcceptanceAssetsX instant debitBank acceptance assetsThe amount of bank acceptances recognised as assets.common practice: IAS 1 55
ifrs-fullBankAcceptanceLiabilitiesX instant creditBank acceptance liabilitiesThe amount of bank acceptances recognised as liabilities.common practice: IAS 1 55
ifrs-fullBankAndSimilarChargesX duration debitBank and similar chargesThe amount of bank and similar charges recognised by the entity as an expense.common practice: IAS 1 112 c
ifrs-fullBankBalancesAtCentralBanksOtherThanMandatoryReserveDepositsX instant debitBank balances at central banks other than mandatory reserve depositsThe amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]common practice: IAS 1 112 c
ifrs-fullBankBorrowingsUndiscountedCashFlowsX instant creditBank borrowings, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D
ifrs-fullBankDebtInstrumentsHeldX instant debitBank debt instruments heldThe amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullBankingArrangementsClassifiedAsCashEquivalentsX instant debitOther banking arrangements, classified as cash equivalentsA classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]common practice: IAS 7 45
ifrs-fullBankOverdraftsClassifiedAsCashEquivalentsX instant creditBank overdraftsThe 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]common practice: IAS 7 45
ifrs-fullBasicAndDilutedEarningsLossPerShareX.XX durationBasic and diluted earnings (loss) per shareThe amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]common practice: IAS 1 85
ifrs-fullBasicAndDilutedEarningsLossPerShareFromContinuingOperationsX.XX durationBasic and diluted earnings (loss) per share from continuing operationsBasic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]common practice: IAS 1 85
ifrs-fullBasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic and 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: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]disclosure: IFRS 14 26
ifrs-fullBasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsX.XX durationBasic and diluted earnings (loss) per share from discontinued operationsBasic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]common practice: IAS 1 85
ifrs-fullBasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic and 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: Basic and 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]]disclosure: IFRS 14 26
ifrs-fullBasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]disclosure: IFRS 14 26
ifrs-fullBasicAndDilutedEarningsPerShareAbstractBasic and diluted earnings per share [abstract]
ifrs-fullBasicEarningsLossPerShareX.XX durationBasic earnings (loss) per shareThe 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).disclosure: IAS 33 66
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsX.XX durationBasic earnings (loss) per share from continuing operationsBasic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]disclosure: IAS 33 66
ifrs-fullBasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]disclosure: IFRS 14 26
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsX.XX durationBasic earnings (loss) per share from discontinued operationsBasic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]disclosure: IAS 33 68
ifrs-fullBasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic 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]]disclosure: IFRS 14 26
ifrs-fullBasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationBasic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxBasic 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]disclosure: IFRS 14 26
ifrs-fullBasicEarningsPerShareAbstractBasic earnings per share [abstract]
ifrs-fullBasisForAttributingRevenuesFromExternalCustomersToIndividualCountriestextDescription of basis for attributing revenues from external customers to individual countriesThe description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]disclosure: IFRS 8 33 a
ifrs-fullBearerBiologicalAssetsMembermemberBearer biological assets [member]This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]example: IAS 41 43
ifrs-fullBearerPlantsX instant debitBearer plantsThe 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]example: IAS 16 37 i
ifrs-fullBearerPlantsMembermemberBearer plants [member]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]example: IAS 16 37 i
ifrs-fullBenefitsPaidOrPayableX duration debitBenefits paid or payableThe amount of benefits paid or payable for retirement benefit plans.disclosure: IAS 26 35 b v
ifrs-fullBestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivablesX instant debitBest estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivablesThe best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h iii
ifrs-fullBiologicalAssetsX instant debitBiological assetsThe amount of living animals or plants recognised as assets.disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43
ifrs-fullBiologicalAssetsAgeMembermemberBiological assets, age [member]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]example: IAS 41 43
ifrs-fullBiologicalAssetsAxisaxisBiological assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 41 50
ifrs-fullBiologicalAssetsByAgeAxisaxisBiological assets by age [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IAS 41 43
ifrs-fullBiologicalAssetsByGroupAxisaxisBiological assets by group [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 41 41
ifrs-fullBiologicalAssetsByTypeAxisaxisBiological assets by type [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IAS 41 43
ifrs-fullBiologicalAssetsGroupMembermemberBiological assets, group [member]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]disclosure: IAS 41 41
ifrs-fullBiologicalAssetsMembermemberBiological assets [member]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.disclosure: IAS 17 31 a - Expiry date 2019.01.01, common practice: IAS 41 50
ifrs-fullBiologicalAssetsPledgedAsSecurityForLiabilitiesX instant debitBiological assets pledged as security for liabilitiesThe amount of biological assets pledged as security for liabilities. [Refer: Biological assets]disclosure: IAS 41 49 a
ifrs-fullBiologicalAssetsTypeMembermemberBiological assets, type [member]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]example: IAS 41 43
ifrs-fullBiologicalAssetsWhoseTitleIsRestrictedX instant debitBiological assets whose title is restrictedThe amount of biological assets whose title is restricted. [Refer: Biological assets]disclosure: IAS 41 49 a
ifrs-fullBondsIssuedX instant creditBonds issuedThe amount of bonds issued by the entity.common practice: IAS 1 112 c
ifrs-fullBondsIssuedUndiscountedCashFlowsX instant creditBonds issued, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D
ifrs-fullBorrowingCostsAbstractBorrowing costs [abstract]
ifrs-fullBorrowingCostsCapitalisedX durationBorrowing costs capitalisedThe 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.disclosure: IAS 23 26 a
ifrs-fullBorrowingCostsIncurredX durationBorrowing costs incurredThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds.common practice: IAS 1 112 c
ifrs-fullBorrowingCostsRecognisedAsExpenseX duration debitBorrowing costs recognised as expenseThe amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.common practice: IAS 1 112 c
ifrs-fullBorrowingsX instant creditBorrowingsThe amount of outstanding funds that the entity is obligated to repay.common practice: IAS 1 55
ifrs-fullBorrowingsAbstractBorrowings [abstract]
ifrs-fullBorrowingsAdjustmentToInterestRateBasisX.XX instantBorrowings, adjustment to interest rate basisThe adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsByNameAxisaxisBorrowings by name [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 7 7
ifrs-fullBorrowingsByNameMembermemberBorrowings by name [member]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]common practice: IFRS 7 7
ifrs-fullBorrowingsByTypeAbstractBorrowings, by type [abstract]
ifrs-fullBorrowingsInterestRateX.XX instantBorrowings, interest rateThe interest rate on borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsInterestRateBasistextBorrowings, interest rate basisThe basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsMaturitytextBorrowings, maturityThe maturity of borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsOriginalCurrencytextBorrowings, original currencyThe currency in which the borrowings are denominated. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullBorrowingsRecognisedAsOfAcquisitionDateX instant creditBorrowings recognised as of acquisition dateThe amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullBottomOfRangeMembermemberBottom of range [member]This member stands for the bottom of a range.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullBrandNamesX instant debitBrand namesThe 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]example: IAS 38 119 a
ifrs-fullBrandNamesMembermemberBrand names [member]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]example: IAS 38 119 a
ifrs-fullBroadcastingRightsMembermemberBroadcasting rights [member]This member stands for broadcasting rights.common practice: IAS 38 119
ifrs-fullBrokerageFeeExpenseX duration debitBrokerage fee expenseThe amount of expense recognised for brokerage fees charged to the entity.common practice: IAS 1 112 c
ifrs-fullBrokerageFeeIncomeX duration creditBrokerage fee incomeThe amount of income recognised for brokerage fees charged by the entity.common practice: IAS 1 112 c
ifrs-fullBuildingsX instant debitBuildingsThe amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullBuildingsMembermemberBuildings [member]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]common practice: IAS 16 37
ifrs-fullBusinessCombinationsAxisaxisBusiness combinations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64
ifrs-fullBusinessCombinationsMembermemberBusiness combinations [member]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.disclosure: IFRS 3 B64
ifrs-fullCancellationOfTreasurySharesX duration creditCancellation of treasury sharesThe amount of treasury stock cancelled during the period. [Refer: Treasury shares]common practice: IAS 1 106 d
ifrs-fullCapitalCommitmentsX instant creditCapital commitmentsThe amount of future capital expenditures that the entity is committed to make.common practice: IAS 1 112 c
ifrs-fullCapitalCommitmentsAbstractCapital commitments [abstract]
ifrs-fullCapitalisationRateOfBorrowingCostsEligibleForCapitalisationX.XX durationCapitalisation rate of borrowing costs eligible for capitalisationThe 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]disclosure: IAS 23 26 b
ifrs-fullCapitalisedDevelopmentExpenditureMembermemberCapitalised development expenditure [member]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.common practice: IAS 38 119
ifrs-fullCapitalRedemptionReserveX instant creditCapital redemption reserveA component of equity representing the reserve for the redemption of the entity's own shares.common practice: IAS 1 55
ifrs-fullCapitalRedemptionReserveMembermemberCapital redemption reserve [member]This member stands for a component of equity representing the reserve for the redemption of the entity's own shares.common practice: IAS 1 108
ifrs-fullCapitalRequirementsAxisaxisCapital requirements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 136
ifrs-fullCapitalRequirementsMembermemberCapital requirements [member]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.disclosure: IAS 1 136
ifrs-fullCapitalReserveX instant creditCapital reserveA component of equity representing the capital reserves.common practice: IAS 1 55
ifrs-fullCapitalReserveMembermemberCapital reserve [member]This member stands for a component of equity representing capital reserves.common practice: IAS 1 108
ifrs-fullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxisaxisCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, common practice: IFRS 7 IG29 - Expiry date 2018.01.01, common practice: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullCarryingAmountAtTimeOfSaleOfInvestmentPropertyCarriedAtCostWithinFairValueModelX instant debitInvestment property carried at cost within fair value model, at time of saleThe amount at the time of the sale of investment property carried at cost within fair value model. [Refer: At cost within fair value model [member]; Carrying amount [member]; Investment property]disclosure: IAS 40 78 d ii - Expiry date 2019.01.01
ifrs-fullCarryingAmountMembermemberCarrying amount [member]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]disclosure: IAS 16 73 e, disclosure: IAS 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, example: IFRS 7 IG29 a - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullCashX instant debitCashThe amount of cash on hand and demand deposits. [Refer: Cash on hand]common practice: IAS 7 45
ifrs-fullCashAbstractCash [abstract]
ifrs-fullCashAdvancesAndLoansFromRelatedPartiesX duration debitCash advances and loans from related partiesThe cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]common practice: IAS 7 17
ifrs-fullCashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivitiesX duration creditCash advances and loans made to other parties, classified as investing activitiesThe amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.example: IAS 7 16 e
ifrs-fullCashAdvancesAndLoansMadeToRelatedPartiesX duration creditCash advances and loans made to related partiesThe cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]common practice: IAS 7 16
ifrs-fullCashAndBankBalancesAtCentralBanksX instant debitCash and bank balances at central banksThe amount of cash and bank balances held at central banks.common practice: IAS 1 55
ifrs-fullCashAndCashEquivalentsX instant debitCash and cash equivalentsThe 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]disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a
ifrs-fullCashAndCashEquivalentsAbstractCash and cash equivalents [abstract]
ifrs-fullCashAndCashEquivalentsAmountContributedToFairValueOfPlanAssetsX instant debitCash and cash equivalents, amount contributed to fair value of plan assetsThe amount that cash and cash equivalents constitute of the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 a
ifrs-fullCashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSaleX instant debitCash and cash equivalents classified as part of disposal group held for saleThe 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]]common practice: IAS 7 45
ifrs-fullCashAndCashEquivalentsHeldByEntityUnavailableForUseByGroupX instant debitCash and cash equivalents held by entity unavailable for use by groupThe 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]disclosure: IAS 7 48
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionX instant debitCash and cash equivalents if different from statement of financial positionThe 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]common practice: IAS 7 45
ifrs-fullCashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstractCash and cash equivalents if different from statement of financial position [abstract]
ifrs-fullCashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration debitCash and cash equivalents in subsidiary or businesses acquired or disposedThe amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]disclosure: IAS 7 40 c
ifrs-fullCashAndCashEquivalentsRecognisedAsOfAcquisitionDateX instant debitCash and cash equivalents recognised as of acquisition dateThe amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullCashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesX instant debitCash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-fullCashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsX instant creditCash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assetsThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d ii
ifrs-fullCashEquivalentsX instant debitCash equivalentsThe 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.common practice: IAS 7 45
ifrs-fullCashEquivalentsAbstractCash equivalents [abstract]
ifrs-fullCashFlowHedgesAbstractCash flow hedges [abstract]
ifrs-fullCashFlowHedgesMembermemberCash flow hedges [member]This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]disclosure: IAS 39 86 b, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullCashFlowsFromContinuingAndDiscontinuedOperationsAbstractCash flows from continuing and discontinued operations [abstract]
ifrs-fullCashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivitiesX duration debitCash flows from losing control of subsidiaries or other businesses, classified as investing activitiesThe aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]disclosure: IAS 7 39
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsX duration debitCash flows from (used in) decrease (increase) in restricted cash and cash equivalentsThe cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 7 16
ifrs-fullCashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestmentsX duration debitCash flows from (used in) decrease (increase) in short-term deposits and investmentsThe cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.common practice: IAS 7 16
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivitiesX duration debitCash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activitiesThe 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.disclosure: IFRS 6 24 b
ifrs-fullCashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivitiesX duration debitCash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activitiesThe 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.disclosure: IFRS 6 24 b
ifrs-fullCashFlowsFromUsedInFinancingActivitiesX duration debitCash flows from (used in) financing activitiesThe 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.disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-fullCashFlowsFromUsedInFinancingActivitiesAbstractCash flows from (used in) financing activities [abstract]
ifrs-fullCashFlowsFromUsedInFinancingActivitiesContinuingOperationsX duration debitCash flows from (used in) financing activities, continuing operationsThe cash flows from (used in) the entity's financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInFinancingActivitiesDiscontinuedOperationsX duration debitCash flows from (used in) financing activities, discontinued operationsThe 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]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowingsX duration debitCash flows from (used in) increase (decrease) in current borrowingsThe cash inflow (outflow) due to a decrease (increase) in current borrowings. [Refer: Current borrowings]common practice: IAS 7 17
ifrs-fullCashFlowsFromUsedInIncreasesInOperatingCapacityX duration debitCash flows from (used in) increases in operating capacityThe 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).example: IAS 7 50 c
ifrs-fullCashFlowsFromUsedInInsuranceContractsX duration debitCash flows from (used in) insurance contractsThe cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullCashFlowsFromUsedInInvestingActivitiesX duration debitCash flows from (used in) investing activitiesThe 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.disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-fullCashFlowsFromUsedInInvestingActivitiesAbstractCash flows from (used in) investing activities [abstract]
ifrs-fullCashFlowsFromUsedInInvestingActivitiesContinuingOperationsX duration debitCash flows from (used in) investing activities, continuing operationsThe cash flows from (used in) the entity's investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInInvestingActivitiesDiscontinuedOperationsX duration debitCash flows from (used in) investing activities, discontinued operationsThe 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]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInMaintainingOperatingCapacityX duration debitCash flows from (used in) maintaining operating capacityThe 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).example: IAS 7 50 c
ifrs-fullCashFlowsFromUsedInOperatingActivitiesX durationCash flows from (used in) operating activitiesThe cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]disclosure: IAS 7 10, disclosure: IAS 7 50 d
ifrs-fullCashFlowsFromUsedInOperatingActivitiesAbstractCash flows from (used in) operating activities [abstract]
ifrs-fullCashFlowsFromUsedInOperatingActivitiesContinuingOperationsX duration debitCash flows from (used in) operating activities, continuing operationsThe cash flows from (used in) the entity's operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInOperatingActivitiesDiscontinuedOperationsX duration debitCash flows from (used in) operating activities, discontinued operationsThe 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]disclosure: IFRS 5 33 c
ifrs-fullCashFlowsFromUsedInOperationsX durationCash flows from (used in) operationsThe cash from (used in) the entity's operations.example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20
ifrs-fullCashFlowsFromUsedInOperationsBeforeChangesInWorkingCapitalX durationCash flows from (used in) operations before changes in working capitalThe cash inflow (outflow) from the entity's operations before changes in working capital.example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20
ifrs-fullCashFlowsUsedInExplorationAndDevelopmentActivitiesX duration creditCash flows used in exploration and development activitiesThe cash outflow for exploration and development activities.common practice: IAS 7 16
ifrs-fullCashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivitiesX duration creditCash flows used in obtaining control of subsidiaries or other businesses, classified as investing activitiesThe aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]disclosure: IAS 7 39
ifrs-fullCashOnHandX instant debitCash on handThe amount of cash held by the entity. This does not include demand deposits.common practice: IAS 7 45
ifrs-fullCashOutflowForLeasesX duration creditCash outflow for leasesThe cash outflow for leases.disclosure: IFRS 16 53 g - Effective 2019.01.01
ifrs-fullCashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration debitCash paid, liabilities under insurance contracts and reinsurance contracts issuedThe decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 c, example: IFRS 4 37 e
ifrs-fullCashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivitiesX duration creditCash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesThe 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.example: IAS 7 16 g
ifrs-fullCashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivitiesX duration debitCash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activitiesThe 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.example: IAS 7 16 h
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivitiesX duration debitCash receipts from repayment of advances and loans made to other parties, classified as investing activitiesThe 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.example: IAS 7 16 f
ifrs-fullCashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedPartiesX duration debitCash receipts from repayment of advances and loans made to related partiesThe cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]common practice: IAS 7 16
ifrs-fullCashRepaymentsOfAdvancesAndLoansFromRelatedPartiesX duration creditCash repayments of advances and loans from related partiesThe cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]common practice: IAS 7 17
ifrs-fullCashTransferredX instant creditCash transferredThe fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f i
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxisaxisCategories of assets recognised from costs to obtain or fulfil contracts with customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullCategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMembermemberCategories of assets recognised from costs to obtain or fulfil contracts with customers [member]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]disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullCategoriesOfCurrentFinancialAssetsAbstractCategories of current financial assets [abstract]
ifrs-fullCategoriesOfCurrentFinancialLiabilitiesAbstractCategories of current financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialAssetsAbstractCategories of financial assets [abstract]
ifrs-fullCategoriesOfFinancialAssetsAxisaxisCategories of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 8
ifrs-fullCategoriesOfFinancialLiabilitiesAbstractCategories of financial liabilities [abstract]
ifrs-fullCategoriesOfFinancialLiabilitiesAxisaxisCategories of financial liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 8
ifrs-fullCategoriesOfNoncurrentFinancialAssetsAbstractCategories of non-current financial assets [abstract]
ifrs-fullCategoriesOfNoncurrentFinancialLiabilitiesAbstractCategories of non-current financial liabilities [abstract]
ifrs-fullCategoriesOfRelatedPartiesAxisaxisCategories of related parties [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 24 19
ifrs-fullChangeInAmountRecognisedForPreacquisitionDeferredTaxAssetX duration debitIncrease (decrease) in amount recognised for pre-acquisition deferred tax assetThe increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]disclosure: IAS 12 81 j
ifrs-fullChangeInValueOfForeignCurrencyBasisSpreadsAbstractChange in value of foreign currency basis spreads [abstract]
ifrs-fullChangeInValueOfForwardElementsOfForwardContractsAbstractChange in value of forward elements of forward contracts [abstract]
ifrs-fullChangeInValueOfTimeValueOfOptionsAbstractChange in value of time value of options [abstract]
ifrs-fullChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractChanges in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractChanges in allowance account for credit losses of financial assets [abstract]
ifrs-fullChangesInBiologicalAssetsX duration debitIncrease (decrease) in biological assetsThe increase (decrease) in biological assets. [Refer: Biological assets]disclosure: IAS 41 50
ifrs-fullChangesInBiologicalAssetsAbstractChanges in biological assets [abstract]
ifrs-fullChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractChanges in contingent liabilities recognised in business combination [abstract]
ifrs-fullChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractChanges in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullChangesInDeferredTaxLiabilityAssetAbstractChanges in deferred tax liability (asset) [abstract]
ifrs-fullChangesInEquityX duration creditIncrease (decrease) in equityThe increase (decrease) in equity. [Refer: Equity]disclosure: IAS 1 106 d
ifrs-fullChangesInEquityAbstractChanges in equity [abstract]
ifrs-fullChangesInExposureToRisktextDescription of changes in exposure to riskThe description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 c
ifrs-fullChangesInFairValueMeasurementAssetsAbstractChanges in fair value measurement, assets [abstract]
ifrs-fullChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractChanges in fair value measurement, entity's own equity instruments [abstract]
ifrs-fullChangesInFairValueMeasurementLiabilitiesAbstractChanges in fair value measurement, liabilities [abstract]
ifrs-fullChangesInFairValueOfCreditDerivativeAbstractChanges in fair value of credit derivative [abstract]
ifrs-fullChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssetsX duration debitIncrease (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 assetsThe 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]disclosure: IFRS 7 9 c - Effective 2018.01.01
ifrs-fullChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsX durationIncrease (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instrumentsThe 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]disclosure: IFRS 7 9 d - Effective 2018.01.01
ifrs-fullChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiabilityX duration creditIncrease (decrease) in fair value of financial liability, attributable to changes in credit risk of liabilityThe 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]]disclosure: IFRS 7 10 a - Expiry date 2018.01.01, disclosure: IFRS 7 10A a - Effective 2018.01.01
ifrs-fullChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssetsX duration debitIncrease (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assetsThe 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]]disclosure: IFRS 7 9 c - Expiry date 2018.01.01
ifrs-fullChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsX durationIncrease (decrease) in fair value of loans or receivables related credit derivatives or similar instrumentsThe increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]disclosure: IFRS 7 9 d - Expiry date 2018.01.01
ifrs-fullChangesInGoodwillX duration debitIncrease (decrease) in goodwillThe increase (decrease) in goodwill. [Refer: Goodwill]disclosure: IFRS 3 B67 d
ifrs-fullChangesInGoodwillAbstractChanges in goodwill [abstract]
ifrs-fullChangesInIntangibleAssetsAndGoodwillAbstractChanges in intangible assets and goodwill [abstract]
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) in intangible assets other than goodwillThe increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118 e
ifrs-fullChangesInIntangibleAssetsOtherThanGoodwillAbstractChanges in intangible assets other than goodwill [abstract]
ifrs-fullChangesInInventoriesOfFinishedGoodsAndWorkInProgressX duration debitDecrease (increase) in inventories of finished goods and work in progressThe decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]example: IAS 1 102, disclosure: IAS 1 99
ifrs-fullChangesInInvestmentPropertyX duration debitIncrease (decrease) in investment propertyThe increase (decrease) in investment property. [Refer: Investment property]disclosure: IAS 40 79 d, disclosure: IAS 40 76
ifrs-fullChangesInInvestmentPropertyAbstractChanges in investment property [abstract]
ifrs-fullChangesInLiabilitiesArisingFromFinancingActivitiesAbstractChanges in liabilities arising from financing activities [abstract]
ifrs-fullChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractChanges in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextDescription of changes in methods and assumptions used in preparing sensitivity analysisThe 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]]disclosure: IFRS 7 40 c
ifrs-fullChangesInMethodsUsedToMeasureRisktextDescription of changes in methods used to measure riskThe description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 c
ifrs-fullChangesInNetAssetsAvailableForBenefitsAbstractChanges in net assets available for benefits [abstract]
ifrs-fullChangesInNetDefinedBenefitLiabilityAssetAbstractChanges in net defined benefit liability (asset) [abstract]
ifrs-fullChangesInNominalAmountOfCreditDerivativeAbstractChanges in nominal amount of credit derivative [abstract]
ifrs-fullChangesInNumberOfSharesOutstandingAbstractChanges in number of shares outstanding [abstract]
ifrs-fullChangesInObjectivesPoliciesAndProcessesForManagingRisktextDescription of changes in objectives, policies and processes for managing riskThe description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 c
ifrs-fullChangesInOtherProvisionsX duration creditIncrease (decrease) in other provisionsThe increase (decrease) in other provisions. [Refer: Other provisions]disclosure: IAS 37 84
ifrs-fullChangesInOtherProvisionsAbstractChanges in other provisions [abstract]
ifrs-fullChangesInPropertyPlantAndEquipmentX duration debitIncrease (decrease) in property, plant and equipmentThe increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73 e
ifrs-fullChangesInPropertyPlantAndEquipmentAbstractChanges in property, plant and equipment [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountCreditBalancesAbstractChanges in regulatory deferral account credit balances [abstract]
ifrs-fullChangesInRegulatoryDeferralAccountDebitBalancesAbstractChanges in regulatory deferral account debit balances [abstract]
ifrs-fullChangesInReimbursementRightsAbstractChanges in reimbursement rights [abstract]
ifrs-fullChangesInReimbursementRightsAtFairValueX duration debitIncrease (decrease) in reimbursement rights, at fair valueThe increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]disclosure: IAS 19 141
ifrs-fullChangesInReinsuranceAssetsAbstractChanges in reinsurance assets [abstract]
ifrs-fullChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMembermemberChanges in tax rates or tax laws enacted or announced [member]This member stands for changes in tax rates or tax laws enacted or announced.example: IAS 10 22 h
ifrs-fullCirculationRevenueX duration creditCirculation revenueThe amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullCircumstancesLeadingToReversalsOfInventoryWritedowntextDescription of circumstances leading to reversals of inventory write-downThe 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]disclosure: IAS 2 36 g
ifrs-fullClaimsAndBenefitsPaidNetOfReinsuranceRecoveriesX duration debitClaims and benefits paid, net of reinsurance recoveriesThe amount of claims and benefits paid to policyholders, net of reinsurance recoveries.common practice: IAS 1 85
ifrs-fullClaimsIncurredButNotReportedX instant creditClaims incurred but not reportedThe amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.example: IFRS 4 IG22 c, example: IFRS 4 37 b
ifrs-fullClaimsReportedByPolicyholdersX instant creditClaims reported by policyholdersThe amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]example: IFRS 4 IG22 b, example: IFRS 4 37 b
ifrs-fullClassesOfAcquiredReceivablesAxisaxisClasses of acquired receivables [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64 h
ifrs-fullClassesOfAcquiredReceivablesMembermemberClasses of acquired receivables [member]This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the 'Classes of acquired receivables' axis if no other member is used. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h
ifrs-fullClassesOfAssetsAxisaxisClasses of assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullClassesOfAssetsMembermemberAssets [member]This member stands for resources: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. It also represents the standard value for the 'Classes of assets' axis if no other member is used.disclosure: IAS 17 31 a - Expiry date 2019.01.01, disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullClassesOfCashPaymentsAbstractClasses of cash payments from operating activities [abstract]
ifrs-fullClassesOfCashReceiptsFromOperatingActivitiesAbstractClasses of cash receipts from operating activities [abstract]
ifrs-fullClassesOfContingentLiabilitiesAxisaxisClasses of contingent liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 37 86, disclosure: IFRS 3 B67 c
ifrs-fullClassesOfCurrentInventoriesAlternativeAbstractClasses of current inventories, alternative [abstract]
ifrs-fullClassesOfEmployeeBenefitsExpenseAbstractClasses of employee benefits expense [abstract]
ifrs-fullClassesOfEntitysOwnEquityInstrumentsAxisaxisClasses of entity's own equity instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 93
ifrs-fullClassesOfFinancialAssetsAxisaxisClasses of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6
ifrs-fullClassesOfFinancialInstrumentsAxisaxisClasses of financial instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 36, disclosure: IFRS 7 35K - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullClassesOfFinancialInstrumentsMembermemberFinancial instruments, class [member]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]disclosure: IFRS 7 36, disclosure: IFRS 7 35K - Effective 2018.01.01, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullClassesOfFinancialLiabilitiesAxisaxisClasses of financial liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 6
ifrs-fullClassesOfIntangibleAssetsAndGoodwillAxisaxisClasses of intangible assets and goodwill [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 38 118
ifrs-fullClassesOfIntangibleAssetsOtherThanGoodwillAxisaxisClasses of intangible assets other than goodwill [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 118
ifrs-fullClassesOfInventoriesAbstractClasses of current inventories [abstract]
ifrs-fullClassesOfLiabilitiesAxisaxisClasses of liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 93
ifrs-fullClassesOfOrdinarySharesAxisaxisClasses of ordinary shares [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 33 66
ifrs-fullClassesOfOtherProvisionsAbstractClasses of other provisions [abstract]
ifrs-fullClassesOfPropertyPlantAndEquipmentAxisaxisClasses of property, plant and equipment [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 16 73
ifrs-fullClassesOfProvisionsAxisaxisClasses of other provisions [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 37 84
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesAxisaxisClasses of regulatory deferral account balances [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-fullClassesOfRegulatoryDeferralAccountBalancesMembermemberClasses of regulatory deferral account balances [member]This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the 'Classes of regulatory deferral account balances' axis if no other member is used. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 30 c, disclosure: IFRS 14 33
ifrs-fullClassesOfShareCapitalAxisaxisClasses of share capital [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 79 a
ifrs-fullClassesOfShareCapitalMembermemberShare capital [member]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.disclosure: IAS 1 79 a
ifrs-fullClassificationOfAssetsAsHeldForSaleMembermemberClassification of assets as held for sale [member]This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]example: IAS 10 22 c
ifrs-fullClosingForeignExchangeRateX.XX instantClosing foreign exchange rateThe 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.common practice: IAS 1 112 c
ifrs-fullCommencementOfMajorLitigationMembermemberCommencement of major litigation [member]This member stands for the commencement of major litigation.example: IAS 10 22 j
ifrs-fullCommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGrouptextCommentary by management on significant cash and cash equivalent balances held by entity that are not available for use by groupThe 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]disclosure: IAS 7 48
ifrs-fullCommercialPapersIssuedX instant creditCommercial papers issuedThe amount of commercial paper issued by the entity.common practice: IAS 1 112 c
ifrs-fullCommitmentsForDevelopmentOrAcquisitionOfBiologicalAssetsX instant creditCommitments for development or acquisition of biological assetsThe amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]disclosure: IAS 41 49 b
ifrs-fullCommitmentsInRelationToJointVenturesX instant creditCommitments in relation to joint venturesThe commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]disclosure: IFRS 12 23 a
ifrs-fullCommitmentsMadeByEntityRelatedPartyTransactionsX durationCommitments made by entity, related party transactionsThe amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]example: IAS 24 21 i
ifrs-fullCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX durationCommitments made on behalf of entity, related party transactionsThe amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]example: IAS 24 21 i
ifrs-fullCommodityPriceRiskMembermemberCommodity price risk [member]This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullCommunicationAndNetworkEquipmentMembermemberCommunication and network equipment [member]This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullCommunicationExpenseX duration debitCommunication expenseThe amount of expense arising from communication.common practice: IAS 1 112 c
ifrs-fullCompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipmentX duration creditCompensation from third parties for items of property, plant and equipment that were impaired, lost or given upThe 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]disclosure: IAS 16 74 d
ifrs-fullComponentsOfEquityAxisaxisComponents of equity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 106
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstractComponents of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstractComponents of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstractComponents of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
ifrs-fullComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstractComponents of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
ifrs-fullComprehensiveIncomeX duration creditComprehensive incomeThe 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.disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b
ifrs-fullComprehensiveIncomeAbstractComprehensive income [abstract]
ifrs-fullComprehensiveIncomeAttributableToAbstractComprehensive income attributable to [abstract]
ifrs-fullComprehensiveIncomeAttributableToNoncontrollingInterestsX duration creditComprehensive income, attributable to non-controlling interestsThe amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i
ifrs-fullComprehensiveIncomeAttributableToOwnersOfParentX duration creditComprehensive income, attributable to owners of parentThe amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii
ifrs-fullComputerEquipmentMembermemberComputer equipment [member]This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullComputerSoftwareX instant debitComputer softwareThe amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]example: IAS 38 119 c
ifrs-fullComputerSoftwareMembermemberComputer software [member]This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]example: IAS 38 119 c
ifrs-fullConcentrationsOfRisktextDescription of concentrations of riskThe description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 34 c
ifrs-fullConsensusPricingMembermemberConsensus pricing [member]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]]example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-fullConsiderationPaidReceivedX duration creditConsideration paid (received)The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]disclosure: IAS 7 40 a
ifrs-fullConsolidatedAndSeparateFinancialStatementsAxisaxisConsolidated and separate financial statements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 4
ifrs-fullConsolidatedMembermemberConsolidated [member]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.disclosure: IAS 27 4
ifrs-fullConsolidatedStructuredEntitiesAxisaxisConsolidated structured entities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullConsolidatedStructuredEntitiesMembermemberConsolidated structured entities [member]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]]disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullConstantPrepaymentRateSignificantUnobservableInputsAssetsX.XX durationConstant prepayment rate, significant unobservable inputs, assetsConstant prepayment rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullConstantPrepaymentRateSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationConstant prepayment rate, significant unobservable inputs, entity's own equity instrumentsConstant prepayment rate used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullConstantPrepaymentRateSignificantUnobservableInputsLiabilitiesX.XX durationConstant prepayment rate, significant unobservable inputs, liabilitiesConstant prepayment rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullConstructionInProgressX instant debitConstruction in progressThe amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]common practice: IAS 16 37
ifrs-fullConstructionInProgressMembermemberConstruction in progress [member]This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullConsumableBiologicalAssetsMembermemberConsumable biological assets [member]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]example: IAS 41 43
ifrs-fullConsumerLoansX instant debitLoans to consumersThe amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]common practice: IAS 1 112 c
ifrs-fullConsumerLoansMembermemberLoans to consumers [member]This member stands for loans that are made to individuals for personal use.example: IFRS 7 IG40B, example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 6
ifrs-fullContingentConsiderationArrangementsAndIndemnificationAssetsRecognisedAsOfAcquisitionDateX instant debitContingent consideration arrangements and indemnification assets recognised as of acquisition dateThe amount recognised as of the acquisition date for contingent consideration arrangements assumed and indemnification assets acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 g i
ifrs-fullContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVenturesX instant creditContingent liabilities incurred in relation to interests in joint venturesThe amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]disclosure: IFRS 12 23 b
ifrs-fullContingentLiabilitiesIncurredInRelationToInterestsInAssociatesX instant creditContingent liabilities incurred in relation to interests in associatesThe amount of contingent liabilities incurred relating to the entity's interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]disclosure: IFRS 12 23 b
ifrs-fullContingentLiabilitiesMembermemberContingent liabilities [member]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.disclosure: IAS 37 88, disclosure: IFRS 3 B67 c
ifrs-fullContingentLiabilitiesOfJointVentureMembermemberContingent liabilities related to joint ventures [member]This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]example: IAS 37 88
ifrs-fullContingentLiabilitiesRecognisedAsOfAcquisitionDateX instant creditContingent liabilities recognised as of acquisition dateThe amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullContingentLiabilitiesRecognisedInBusinessCombinationX instant creditContingent liabilities recognised in business combinationThe amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullContingentLiabilityArisingFromPostemploymentBenefitObligationsMembermemberContingent liability arising from post-employment benefit obligations [member]This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]disclosure: IAS 19 152
ifrs-fullContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMembermemberContingent liability for decommissioning, restoration and rehabilitation costs [member]This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullContingentLiabilityForGuaranteesMembermemberContingent liability for guarantees [member]This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]common practice: IAS 37 88
ifrs-fullContingentRentsRecognisedAsExpenseX duration debitContingent rents recognised as expenseThe portion of lease payments recognised as an expense that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest).disclosure: IAS 17 35 c - Expiry date 2019.01.01, disclosure: IAS 17 31 c - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsExpenseClassifiedAsFinanceLeaseX duration debitContingent rents recognised as expense, classified as finance leaseThe amount of contingent rents recognised as an expense for finance leases. [Refer: Contingent rents recognised as expense]disclosure: IAS 17 31 c - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsExpenseClassifiedAsOperatingLeaseX duration debitContingent rents recognised as expense, classified as operating leaseThe amount of contingent rents recognised as an expense for operating leases. [Refer: Contingent rents recognised as expense]disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsIncomeX duration creditContingent rents recognised as incomeThe portion of lease payments recognised as income that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (for example, percentage of future sales, amount of future use, future price indices, future market rates of interest).disclosure: IAS 17 47 e - Expiry date 2019.01.01, disclosure: IAS 17 56 b - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsIncomeAbstractContingent rents recognised as income [abstract]
ifrs-fullContingentRentsRecognisedAsIncomeClassifiedAsFinanceLeaseX duration creditContingent rents recognised as income, classified as finance leaseThe amount of contingent rents recognised as income for finance leases. [Refer: Contingent rents recognised as income]disclosure: IAS 17 47 e - Expiry date 2019.01.01
ifrs-fullContingentRentsRecognisedAsIncomeClassifiedAsOperatingLeaseX duration creditContingent rents recognised as income, classified as operating leaseThe amount of contingent rents recognised as income for operating leases. [Refer: Contingent rents recognised as income]disclosure: IAS 17 56 b - Expiry date 2019.01.01
ifrs-fullContinuingAndDiscontinuedOperationsAxisaxisContinuing and discontinued operations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 5 Presentation and disclosure
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxisaxisContinuing involvement in derecognised financial assets by type of instrument [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 B33
ifrs-fullContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxisaxisContinuing involvement in derecognised financial assets by type of transfer [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 B33
ifrs-fullContinuingOperationsMembermemberContinuing operations [member]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. [Refer: Discontinued operations [member]]disclosure: IFRS 5 Presentation and disclosure
ifrs-fullContractAssetsX instant debitContract assetsThe 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).disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01
ifrs-fullContractAssetsAbstractContract assets [abstract]
ifrs-fullContractAssetsMembermemberContract assets [member]This member stands for contract assets. [Refer: Contract assets]disclosure: IFRS 7 35H b iii - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullContractDurationAxisaxisContract duration [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullContractDurationMembermemberContract duration [member]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.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullContractLiabilitiesX instant creditContract liabilitiesThe 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.disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01
ifrs-fullContractLiabilitiesAbstractContract liabilities [abstract]
ifrs-fullContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchangedX instant creditContractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchangedThe 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]]example: IFRS 7 B11D d
ifrs-fullContractualCapitalCommitmentsX instant creditContractual capital commitmentsThe amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]common practice: IAS 1 112 c
ifrs-fullContractualCommitmentsForAcquisitionOfIntangibleAssetsX instant creditContractual commitments for acquisition of intangible assetsThe amount of contractual commitments for the acquisition of intangible assets.disclosure: IAS 38 122 e
ifrs-fullContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentX instant creditContractual commitments for acquisition of property, plant and equipmentThe amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 74 c
ifrs-fullContributionsToPlanByEmployerNetDefinedBenefitLiabilityAssetX duration debitContributions to plan by employer, net defined benefit liability (asset)The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 f
ifrs-fullContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssetX duration debitContributions to plan by plan participants, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 f
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAssetX duration debitContributions to plan, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 f
ifrs-fullContributionsToPlanNetDefinedBenefitLiabilityAssetAbstractContributions to plan, net defined benefit liability (asset) [abstract]
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsX instant debitCopyrights, patents and other industrial property rights, service and operating rightsThe amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]example: IAS 38 119 e
ifrs-fullCopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMembermemberCopyrights, patents and other industrial property rights, service and operating rights [member]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]example: IAS 38 119 e
ifrs-fullCorporateDebtInstrumentsHeldX instant debitCorporate debt instruments heldThe amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullCorporateLoansX instant debitLoans to corporate entitiesThe amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]common practice: IAS 1 112 c
ifrs-fullCorporateLoansMembermemberLoans to corporate entities [member]This member stands for loans made to corporate entities.common practice: IAS 1 112 c, example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 6
ifrs-fullCostApproachMembermemberCost approach [member]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').example: IFRS 13 62
ifrs-fullCostOfInventoriesRecognisedAsExpenseDuringPeriodX duration debitCost of inventories recognised as expense during periodThe amount of inventories recognised as an expense during the period. [Refer: Inventories]disclosure: IAS 2 36 d
ifrs-fullCostOfMerchandiseSoldX duration debitCost of merchandise soldThe amount of merchandise that was sold during the period and recognised as an expense.common practice: IAS 1 85
ifrs-fullCostOfPurchasedEnergySoldX duration debitCost of purchased energy soldThe amount of purchased energy that was sold during the period and recognised as an expense.common practice: IAS 1 112 c
ifrs-fullCostOfSalesX duration debitCost of salesThe amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.disclosure: IAS 1 99, disclosure: IAS 1 103
ifrs-fullCostOfSalesFoodAndBeverageX duration debitCost of sales, food and beverageThe amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullCostOfSalesHotelOperationsX duration debitCost of sales, hotel operationsThe amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullCostOfSalesRoomOccupancyServicesX duration debitCost of sales, room occupancy servicesThe amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullCostsIncurredAndRecognisedProfitsLessRecognisedLossesX instantCosts incurred and recognised profits (less recognised losses)The aggregate amount of costs incurred and recognised profits, less recognised losses, to date on construction contracts in progress.disclosure: IFRIC 15 21 a - Expiry date 2018.01.01, disclosure: IAS 11 40 a - Expiry date 2018.01.01
ifrs-fullCostsToObtainContractsWithCustomersMembermemberCosts to obtain contracts with customers [member]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]example: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullCounterpartiesAxisaxisCounterparties [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 B52
ifrs-fullCounterpartiesMembermemberCounterparties [member]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.disclosure: IFRS 7 B52
ifrs-fullCountryOfDomicileMembermemberCountry of domicile [member]This member stands for the country in which the entity is registered and where it has its legal address or registered office.disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a
ifrs-fullCountryOfIncorporationtextCountry of incorporationThe country in which the entity is incorporated.disclosure: IAS 1 138 a
ifrs-fullCountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextCountry of incorporation of entity whose consolidated financial statements have been produced for public useThe 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]]disclosure: IAS 27 16 a
ifrs-fullCountryOfIncorporationOfJointOperationtextCountry of incorporation of joint operationThe country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a iii
ifrs-fullCountryOfIncorporationOfJointVenturetextCountry of incorporation of joint ventureThe country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullCountryOfIncorporationOrResidenceOfAssociatetextCountry of incorporation of associateThe country in which an associate of the entity is incorporated. [Refer: Associates [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullCountryOfIncorporationOrResidenceOfSubsidiarytextCountry of incorporation of subsidiaryThe country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b
ifrs-fullCreationDateAxisaxisCreation date [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullCreditDerivativeFairValueX instant debitCredit derivative, fair valueThe fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullCreditDerivativeNominalAmountX instantCredit derivative, nominal amountThe nominal amount of a credit derivative. [Refer: Derivatives [member]]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullCreditExposureX instantCredit exposureThe amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullCreditImpairmentOfFinancialInstrumentsAxisaxisCredit impairment of financial instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullCreditImpairmentOfFinancialInstrumentsMembermemberCredit impairment of financial instruments [member]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.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullCreditrelatedFeeAndCommissionIncomeX duration creditCredit-related fee and commission incomeThe amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]common practice: IAS 1 112 c
ifrs-fullCreditRiskMembermemberCredit risk [member]This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]example: IFRS 7 32
ifrs-fullCumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModelsX duration creditCumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different modelsThe 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]disclosure: IAS 40 75 f iv
ifrs-fullCumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditCumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 11B c - Effective 2018.01.01
ifrs-fullCumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryX duration creditCumulative 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 categoryThe 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]disclosure: IAS 1 82 cb - Effective 2018.01.01
ifrs-fullCumulativePreferenceDividendsNotRecognisedX durationCumulative preference dividends not recognisedThe amount of cumulative preference dividends not recognised.disclosure: IAS 1 137 b
ifrs-fullCumulativeUnrecognisedShareOfLossesOfAssociatesX instant creditCumulative unrecognised share of losses of associatesThe cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]disclosure: IFRS 12 22 c
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesX instant creditCumulative unrecognised share of losses of joint venturesThe cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]disclosure: IFRS 12 22 c
ifrs-fullCumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethodX instant creditCumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity methodThe entity's cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]disclosure: IFRS 11 C4
ifrs-fullCurrencyRiskMembermemberCurrency risk [member]This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 Defined terms
ifrs-fullCurrencySwapContractMembermemberCurrency swap contract [member]This member stands for a currency swap contract. [Refer: Swap contract [member]]common practice: IAS 1 112 c
ifrs-fullCurrentAccruedExpensesAndOtherCurrentLiabilitiesX instant creditCurrent accrued expenses and other current liabilitiesThe amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]common practice: IAS 1 55
ifrs-fullCurrentAccruedIncomeX instant debitCurrent accrued incomeThe amount of current accrued income. [Refer: Accrued income]common practice: IAS 1 112 c
ifrs-fullCurrentAdvancesX instant creditCurrent advances receivedThe amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]common practice: IAS 1 55
ifrs-fullCurrentAdvancesToSuppliersX instant debitCurrent advances to suppliersThe amount of current advances made to suppliers before goods or services are received.common practice: IAS 1 112 c
ifrs-fullCurrentAgriculturalProduceX instant debitCurrent agricultural produceA classification of current inventory representing the amount of harvested produce of the entity's biological assets. [Refer: Biological assets; Inventories]common practice: IAS 2 37
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration debitCurrent and deferred tax relating to items credited (charged) directly to equityThe aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]disclosure: IAS 12 81 a
ifrs-fullCurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstractCurrent and deferred tax relating to items charged or credited directly to equity [abstract]
ifrs-fullCurrentAssetsX instant debitCurrent assetsThe 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]disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b
ifrs-fullCurrentAssetsAbstractCurrent assets [abstract]
ifrs-fullCurrentAssetsLiabilitiesX instant debitCurrent assets (liabilities)The amount of current assets less the amount of current liabilities.common practice: IAS 1 55
ifrs-fullCurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant debitCurrent assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to ownersThe 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]disclosure: IAS 1 66
ifrs-fullCurrentAssetsRecognisedAsOfAcquisitionDateX instant debitCurrent assets recognised as of acquisition dateThe amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Current assets; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullCurrentBiologicalAssetsX instant debitCurrent biological assetsThe amount of current biological assets. [Refer: Biological assets]disclosure: IAS 1 54 f
ifrs-fullCurrentBiologicalAssetsMembermemberCurrent biological assets [member]This member stands for current biological assets. [Refer: Biological assets]common practice: IAS 41 50
ifrs-fullCurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssuedX instant creditCurrent bonds issued and current portion of non-current bonds issuedThe amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]common practice: IAS 1 112 c
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsX instant creditCurrent borrowings and current portion of non-current borrowingsThe amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstractCurrent borrowings and current portion of non-current borrowings [abstract]
ifrs-fullCurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstractCurrent borrowings and current portion of non-current borrowings, by type [abstract]
ifrs-fullCurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssuedX instant creditCurrent commercial papers issued and current portion of non-current commercial papers issuedThe amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]common practice: IAS 1 112 c
ifrs-fullCurrentContractAssetsX instant debitCurrent contract assetsThe amount of current contract assets. [Refer: Contract assets]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullCurrentContractLiabilitiesX instant creditCurrent contract liabilitiesThe amount of current contract liabilities. [Refer: Contract liabilities]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullCurrentCrudeOilX instant debitCurrent crude oilA classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentDebtInstrumentsIssuedX instant creditCurrent debt instruments issuedThe amount of current debt instruments issued. [Refer: Debt instruments issued]common practice: IAS 1 55
ifrs-fullCurrentDepositsFromCustomersX instant creditCurrent deposits from customersThe amount of current deposits from customers. [Refer: Deposits from customers]common practice: IAS 1 55
ifrs-fullCurrentDerivativeFinancialAssetsX instant debitCurrent derivative financial assetsThe amount of current derivative financial assets. [Refer: Derivative financial assets]common practice: IAS 1 55
ifrs-fullCurrentDerivativeFinancialLiabilitiesX instant creditCurrent derivative financial liabilitiesThe amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]common practice: IAS 1 55
ifrs-fullCurrentDividendPayablesX instant creditCurrent dividend payablesThe amount of current dividend payables. [Refer: Dividend payables]common practice: IAS 1 55
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsAssetsX durationCurrent estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assetsA current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 d
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsEntitysOwnEquityInstrumentsX durationCurrent estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, entity's own equity instrumentsA current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 d
ifrs-fullCurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableInputsLiabilitiesX durationCurrent estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, liabilitiesA current estimate using the entity's own data about the future cash outflows to be paid to fulfil an obligation if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 d
ifrs-fullCurrentExciseTaxPayablesX instant creditCurrent excise tax payablesThe amount of current excise tax payables. [Refer: Excise tax payables]common practice: IAS 1 78
ifrs-fullCurrentFinanceLeaseLiabilitiesX instant creditCurrent finance lease liabilitiesThe amount of current finance lease liabilities. [Refer: Finance lease liabilities]common practice: IAS 1 55 - Expiry date 2019.01.01
ifrs-fullCurrentFinanceLeaseReceivablesX instant debitCurrent finance lease receivablesThe amount of current finance lease receivables. [Refer: Finance lease receivables]common practice: IAS 1 55
ifrs-fullCurrentFinancialAssetsX instant debitCurrent financial assetsThe amount of current financial assets. [Refer: Financial assets]disclosure: IFRS 7 25
ifrs-fullCurrentFinancialAssetsAtAmortisedCostX instant debitCurrent financial assets at amortised costThe amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant debitCurrent financial assets at fair value through other comprehensive incomeThe amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullCurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractCurrent financial assets at fair value through other comprehensive income [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant debitCurrent financial assets at fair value through profit or lossThe amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]disclosure: IFRS 7 8 a
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractCurrent financial assets at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant debitCurrent financial assets at fair value through profit or loss, classified as held for tradingThe 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]common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant debitCurrent financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 a
ifrs-fullCurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant debitCurrent financial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullCurrentFinancialAssetsAvailableforsaleX instant debitCurrent financial assets available-for-saleThe amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullCurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitCurrent financial assets measured at fair value through other comprehensive incomeThe amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullCurrentFinancialLiabilitiesX instant creditCurrent financial liabilitiesThe amount of current financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 25
ifrs-fullCurrentFinancialLiabilitiesAtAmortisedCostX instant creditCurrent financial liabilities at amortised costThe amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant creditCurrent financial liabilities at fair value through profit or lossThe amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]disclosure: IFRS 7 8 e
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractCurrent financial liabilities at fair value through profit or loss [abstract]
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant creditCurrent financial liabilities at fair value through profit or loss, classified as held for tradingThe amount of current financial liabilities measured at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Current financial liabilities]disclosure: IFRS 7 8 e
ifrs-fullCurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant creditCurrent financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 e
ifrs-fullCurrentFoodAndBeverageX instant debitCurrent food and beverageA classification of current inventory representing the amount of food and beverage. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentFuelX instant debitCurrent fuelA classification of current inventory representing the amount of fuel. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentGovernmentGrantsX instant creditCurrent government grantsThe amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]common practice: IAS 1 55
ifrs-fullCurrentHeldtomaturityInvestmentsX instant debitCurrent held-to-maturity investmentsThe amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullCurrentInterestPayableX instant creditCurrent interest payableThe amount of current interest payable. [Refer: Interest payable]common practice: IAS 1 112 c
ifrs-fullCurrentInterestReceivableX instant debitCurrent interest receivableThe amount of current interest receivable. [Refer: Interest receivable]common practice: IAS 1 112 c
ifrs-fullCurrentInventoriesArisingFromExtractiveActivitiesAbstractCurrent inventories arising from extractive activities [abstract]
ifrs-fullCurrentInventoriesHeldForSaleX instant debitCurrent inventories held for saleA classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentInventoriesInTransitX instant debitCurrent inventories in transitA classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentInvestmentsX instant debitCurrent investmentsThe amount of current investments.common practice: IAS 1 55
ifrs-fullCurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant debitCurrent investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullCurrentLeaseLiabilitiesX instant creditCurrent lease liabilitiesThe amount of current lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullCurrentLiabilitiesX instant creditCurrent liabilitiesThe amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b
ifrs-fullCurrentLiabilitiesAbstractCurrent liabilities [abstract]
ifrs-fullCurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant creditCurrent liabilities other than liabilities included in disposal groups classified as held for saleThe 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]disclosure: IAS 1 69
ifrs-fullCurrentLiabilitiesRecognisedAsOfAcquisitionDateX instant creditCurrent liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullCurrentLoansAndReceivablesX instant debitCurrent loans and receivablesThe amount of current loans and receivables. [Refer: Loans and receivables]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullCurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceivedX instant creditCurrent loans received and current portion of non-current loans receivedThe amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullCurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServicesX instant debitCurrent materials and supplies to be consumed in production process or rendering servicesA classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentMembermemberCurrent [member]This member stands for a current time band.example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullCurrentNaturalGasX instant debitCurrent natural gasA classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant debitCurrent non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralThe 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.disclosure: IAS 39 37 a - Expiry date 2018.01.01, disclosure: IFRS 9 3.2.23 a - Effective 2018.01.01
ifrs-fullCurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant creditCurrent notes and debentures issued and current portion of non-current notes and debentures issuedThe amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]common practice: IAS 1 112 c
ifrs-fullCurrentOreStockpilesX instant debitCurrent ore stockpilesA classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentPackagingAndStorageMaterialsX instant debitCurrent packaging and storage materialsA classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullCurrentPayablesForPurchaseOfEnergyX instant creditCurrent payables for purchase of energyThe amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]common practice: IAS 1 78
ifrs-fullCurrentPayablesForPurchaseOfNoncurrentAssetsX instant creditCurrent payables for purchase of non-current assetsThe amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]common practice: IAS 1 78
ifrs-fullCurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant creditCurrent payables on social security and taxes other than income taxThe amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]common practice: IAS 1 78
ifrs-fullCurrentPetroleumAndPetrochemicalProductsX instant debitCurrent petroleum and petrochemical productsA classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]common practice: IAS 2 37
ifrs-fullCurrentPortionOfLongtermBorrowingsX instant creditCurrent portion of non-current borrowingsThe current portion of non-current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullCurrentPrepaidExpensesX instant debitCurrent prepaid expensesThe amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.common practice: IAS 1 112 c
ifrs-fullCurrentPrepaymentsX instant debitCurrent prepaymentsThe amount of current prepayments. [Refer: Prepayments]example: IAS 1 78 b
ifrs-fullCurrentPrepaymentsAbstractCurrent prepayments [abstract]
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeX instant debitCurrent prepayments and current accrued incomeThe amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]common practice: IAS 1 112 c
ifrs-fullCurrentPrepaymentsAndCurrentAccruedIncomeAbstractCurrent prepayments and current accrued income [abstract]
ifrs-fullCurrentPrepaymentsAndOtherCurrentAssetsX instant debitCurrent prepayments and other current assetsThe amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]common practice: IAS 1 55
ifrs-fullCurrentProgrammingAssetsX instant debitCurrent programming assetsThe amount of current programming assets. [Refer: Programming assets]common practice: IAS 1 55
ifrs-fullCurrentProvisionsX instant creditCurrent provisionsThe amount of current provisions. [Refer: Provisions]disclosure: IAS 1 54 l
ifrs-fullCurrentProvisionsAbstractCurrent provisions [abstract]
ifrs-fullCurrentProvisionsForEmployeeBenefitsX instant creditCurrent provisions for employee benefitsThe amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]disclosure: IAS 1 78 d
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesX instant debitCurrent raw materials and current production suppliesA classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]common practice: IAS 2 37
ifrs-fullCurrentRawMaterialsAndCurrentProductionSuppliesAbstractCurrent raw materials and current production supplies [abstract]
ifrs-fullCurrentReceivablesDueFromAssociatesX instant debitCurrent receivables due from associatesThe amount of current receivables due from associates. [Refer: Associates [member]]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesDueFromJointVenturesX instant debitCurrent receivables due from joint venturesThe amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesFromContractsWithCustomersX instant debitCurrent receivables from contracts with customersThe amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullCurrentReceivablesFromRentalOfPropertiesX instant debitCurrent receivables from rental of propertiesThe amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesFromSaleOfPropertiesX instant debitCurrent receivables from sale of propertiesThe amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]common practice: IAS 1 78 b
ifrs-fullCurrentReceivablesFromTaxesOtherThanIncomeTaxX instant debitCurrent receivables from taxes other than income taxThe amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]common practice: IAS 1 78 b
ifrs-fullCurrentRecognisedAssetsDefinedBenefitPlanX instant debitCurrent net defined benefit assetThe amount of current net defined benefit asset. [Refer: Net defined benefit asset]common practice: IAS 1 55
ifrs-fullCurrentRecognisedLiabilitiesDefinedBenefitPlanX instant creditCurrent net defined benefit liabilityThe amount of current net defined benefit liability. [Refer: Net defined benefit liability]common practice: IAS 1 55
ifrs-fullCurrentRefundsProvisionX instant creditCurrent refunds provisionThe amount of current provision for refunds. [Refer: Refunds provision]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullCurrentRestrictedCashAndCashEquivalentsX instant debitCurrent restricted cash and cash equivalentsThe amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 55
ifrs-fullCurrentRetentionPayablesX instant creditCurrent retention payablesThe amount of current retention payables. [Refer: Retention payables]common practice: IAS 1 78
ifrs-fullCurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant creditCurrent secured bank loans received and current portion of non-current secured bank loans receivedThe amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]common practice: IAS 1 112 c
ifrs-fullCurrentServiceCostNetDefinedBenefitLiabilityAssetX duration creditCurrent service cost, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 a
ifrs-fullCurrentTaxAssetsX instant debitCurrent tax assetsThe 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.disclosure: IAS 1 54 n
ifrs-fullCurrentTaxAssetsCurrentX instant debitCurrent tax assets, currentThe current amount of current tax assets. [Refer: Current tax assets]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxAssetsNoncurrentX instant debitCurrent tax assets, non-currentThe non-current amount of current tax assets. [Refer: Current tax assets]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxExpenseIncomeX duration debitCurrent tax expense (income)The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.example: IAS 12 80 a
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsX duration debitCurrent tax expense (income) and adjustments for current tax of prior periodsThe 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]common practice: IAS 12 80
ifrs-fullCurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstractCurrent tax expense (income) and adjustments for current tax of prior periods [abstract]
ifrs-fullCurrentTaxLiabilitiesX instant creditCurrent tax liabilitiesThe 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.disclosure: IAS 1 54 n
ifrs-fullCurrentTaxLiabilitiesCurrentX instant creditCurrent tax liabilities, currentThe current amount of current tax liabilities. [Refer: Current tax liabilities]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxLiabilitiesNoncurrentX instant creditCurrent tax liabilities, non-currentThe non-current amount of current tax liabilities. [Refer: Current tax liabilities]disclosure: IAS 1 54 n
ifrs-fullCurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX duration debitCurrent tax relating to items credited (charged) directly to equityThe amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]disclosure: IAS 12 81 a
ifrs-fullCurrentTradeReceivablesX instant debitCurrent trade receivablesThe amount of current trade receivables. [Refer: Trade receivables]example: IAS 1 78 b, example: IAS 1 68
ifrs-fullCurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant creditCurrent unsecured bank loans received and current portion of non-current unsecured bank loans receivedThe amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]common practice: IAS 1 112 c
ifrs-fullCurrentValueAddedTaxPayablesX instant creditCurrent value added tax payablesThe amount of current value added tax payables. [Refer: Value added tax payables]common practice: IAS 1 78
ifrs-fullCurrentValueAddedTaxReceivablesX instant debitCurrent value added tax receivablesThe amount of current value added tax receivables. [Refer: Value added tax receivables]common practice: IAS 1 78 b
ifrs-fullCustomerrelatedIntangibleAssetsMembermemberCustomer-related intangible assets [member]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.common practice: IAS 38 119
ifrs-fullCustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant debitCustomer-related intangible assets recognised as of acquisition dateThe amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDateAsAtWhichEntityPlansToApplyNewIFRSInitiallyyyyy-mm-ddDate as at which entity plans to apply new IFRS initiallyThe date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.example: IAS 8 31 d
ifrs-fullDateByWhichApplicationOfNewIFRSIsRequiredyyyy-mm-ddDate by which application of new IFRS is requiredThe date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.example: IAS 8 31 c
ifrs-fullDatedSubordinatedLiabilitiesX instant creditDated subordinated liabilitiesThe amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]common practice: IAS 1 112 c
ifrs-fullDateOfAcquisition2013yyyy-mm-ddDate of acquisitionThe date on which the acquirer obtains control of the acquiree in a business combination.disclosure: IFRS 3 B64 b
ifrs-fullDateOfAuthorisationForIssueOfFinancialStatements2013yyyy-mm-ddDate of authorisation for issue of financial statementsThe date on which financial statements are authorised for issue.disclosure: IAS 10 17
ifrs-fullDateOfEndOfReportingPeriod2013yyyy-mm-ddDate of end of reporting periodThe date of the end of the reporting period.disclosure: IAS 1 51 c
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfAssociateyyyy-mm-ddDate of end of reporting period of financial statements of associateThe date of the end of the reporting period of the financial statements of an associate.disclosure: IFRS 12 22 b i
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013yyyy-mm-ddDate of end of reporting period of financial statements of joint ventureThe date of the end of the reporting period of the financial statements of a joint venture.disclosure: IFRS 12 22 b i
ifrs-fullDateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiaryyyyy-mm-ddDate of end of reporting period of financial statements of subsidiaryThe date of the end of the reporting period of the financial statements of a subsidiary.disclosure: IFRS 12 11 a
ifrs-fullDateOfGrantOfSharebasedPaymentArrangementtextDate of grant of share-based payment arrangementThe date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]example: IFRS 2 IG23, example: IFRS 2 45 a
ifrs-fullDateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModelyyyy-mm-ddDate of reclassification of financial assets due to change in business modelThe date of the reclassification of financial assets due to a change in the entity's business model for managing financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B a - Effective 2018.01.01
ifrs-fullDebtInstrumentsAmountContributedToFairValueOfPlanAssetsX instant debitDebt instruments, amount contributed to fair value of plan assetsThe amount that instruments representing debt (rather than equity) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 c
ifrs-fullDebtInstrumentsHeldX instant debitDebt instruments heldThe amount of instruments representing indebtedness held by the entity.common practice: IAS 1 55
ifrs-fullDebtInstrumentsHeldAbstractDebt instruments held [abstract]
ifrs-fullDebtSecuritiesX instant creditDebt instruments issuedThe amount of instruments issued by the entity that represent indebtedness.common practice: IAS 1 55
ifrs-fullDebtSecuritiesMembermemberDebt securities [member]This member stands for instruments held by the entity that represent indebtedness.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullDecreaseDueToHarvestBiologicalAssetsX duration creditDecrease due to harvest, biological assetsThe decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets]disclosure: IAS 41 50 d
ifrs-fullDecreaseIncreaseThroughTaxOnSharebasedPaymentTransactionsX duration debitDecrease (increase) through tax on share-based payment transactions, equityThe decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]common practice: IAS 1 106 d
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration creditDecrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assetsThe amount of decrease in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration debitDecrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsThe amount of decrease in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration debitDecrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesThe amount of decrease in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullDecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalancesX duration creditDecrease through balances recovered in current period, regulatory deferral account debit balancesThe decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a ii
ifrs-fullDecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalancesX duration debitDecrease through balances reversed in current period, regulatory deferral account credit balancesThe decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a ii
ifrs-fullDecreaseThroughBenefitsPaidReimbursementRightsAtFairValueX duration creditDecrease through benefits paid, reimbursement rights, at fair valueThe decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]disclosure: IAS 19 141 g
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleBiologicalAssetsX duration creditDecrease through classified as held for sale, biological assetsThe 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]disclosure: IAS 41 50 c
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleGoodwillX duration creditDecrease through classified as held for sale, goodwillThe decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]disclosure: IFRS 3 B67 d iv
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwillX duration creditDecrease through classified as held for sale, intangible assets and goodwillThe 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]common practice: IAS 38 118 e ii
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwillX duration creditDecrease through classified as held for sale, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e ii
ifrs-fullDecreaseThroughClassifiedAsHeldForSaleInvestmentPropertyX duration creditDecrease through classified as held for sale, investment propertyThe 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]]disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii
ifrs-fullDecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentX duration creditDecrease through classified as held for sale, property, plant and equipmentThe 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]]disclosure: IAS 16 73 e ii
ifrs-fullDecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration debitDecrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullDecreaseThroughDerecognitionFinancialAssetsX duration creditDecrease through derecognition, financial assetsThe decrease in financial assets resulting from derecognition. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalancesX duration debitDecrease through disposals, regulatory deferral account credit balancesThe decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullDecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalancesX duration creditDecrease through disposals, regulatory deferral account debit balancesThe decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullDecreaseThroughImpairmentContractAssetsX duration creditDecrease through impairment, contract assetsThe decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]example: IFRS 15 118 c - Effective 2018.01.01
ifrs-fullDecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalancesX duration creditDecrease through impairments, regulatory deferral account debit balancesThe decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwillX duration creditDecrease through loss of control of subsidiary, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwillX duration creditDecrease through loss of control of subsidiary, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryOtherProvisionsX duration debitDecrease through loss of control of subsidiary, other provisionsThe decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]common practice: IAS 37 84
ifrs-fullDecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentX duration creditDecrease through loss of control of subsidiary, property, plant and equipmentThe decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullDecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilitiesX duration debitDecrease through performance obligation being satisfied, contract liabilitiesThe decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]example: IFRS 15 118 e - Effective 2018.01.01
ifrs-fullDecreaseThroughRightToConsiderationBecomingUnconditionalContractAssetsX duration creditDecrease through right to consideration becoming unconditional, contract assetsThe decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]example: IFRS 15 118 d - Effective 2018.01.01
ifrs-fullDecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisionsX duration debitDecrease through transfer to liabilities included in disposal groups classified as held for sale, other provisionsThe 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]]common practice: IAS 37 84
ifrs-fullDecreaseThroughWriteoffFinancialAssetsX duration creditDecrease through write-off, financial assetsThe decrease in financial assets resulting from write-off. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I c - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullDeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognisedX instantDeductible temporary differences for which no deferred tax asset is recognisedThe amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]disclosure: IAS 12 81 e
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsFairValueX instant debitAggregate deemed cost of investments for which deemed cost is fair valueThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity's first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]disclosure: IFRS 1 31 b
ifrs-fullDeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmountX instant debitAggregate deemed cost of investments for which deemed cost is previous GAAP carrying amountThe amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity's first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]disclosure: IFRS 1 31 a
ifrs-fullDefaultFinancialStatementsDateMembermemberDefault financial statements date [member]This member stands for the standard value for the 'Creation date' axis if no other member is used.disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullDeferredAcquisitionCostsArisingFromInsuranceContractsX instant debitDeferred acquisition costs arising from insurance contractsThe amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 e, example: IFRS 4 IG39 a, example: IFRS 4 IG23 a, example: IFRS 4 37 b
ifrs-fullDeferredIncomeX instant creditDeferred incomeThe amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]common practice: IAS 1 78
ifrs-fullDeferredIncomeClassifiedAsCurrentX instant creditDeferred income classified as currentThe amount of deferred income classified as current. [Refer: Deferred income]common practice: IAS 1 78
ifrs-fullDeferredIncomeClassifiedAsNoncurrentX instant creditDeferred income classified as non-currentThe amount of deferred income classified as non-current. [Refer: Deferred income]common practice: IAS 1 78
ifrs-fullDeferredIncomeRecognisedAsOfAcquisitionDateX instant creditDeferred income recognised as of acquisition dateThe amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalancesX instant debitDeferred tax asset associated with regulatory deferral account balancesThe amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-fullDeferredTaxAssetsX instant debitDeferred tax assetsThe 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]]disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i
ifrs-fullDeferredTaxAssetsAndLiabilitiesAbstractDeferred tax assets and liabilities [abstract]
ifrs-fullDeferredTaxAssetsRecognisedAsOfAcquisitionDateX instant debitDeferred tax assets recognised as of acquisition dateThe amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelatesX instant debitDeferred 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 relatesThe 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]]disclosure: IAS 12 82
ifrs-fullDeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAssetX duration debitDeferred tax expense arising from write-down or reversal of write-down of deferred tax assetThe 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]example: IAS 12 80 g
ifrs-fullDeferredTaxExpenseIncomeX duration debitDeferred tax expense (income)The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]disclosure: IAS 12 81 g ii
ifrs-fullDeferredTaxExpenseIncomeAbstractDeferred tax expense (income) [abstract]
ifrs-fullDeferredTaxExpenseIncomeRecognisedInProfitOrLossX durationDeferred tax expense (income) recognised in profit or lossThe 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]disclosure: IAS 12 81 g ii
ifrs-fullDeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferencesX duration debitDeferred tax expense (income) relating to origination and reversal of temporary differencesThe amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]example: IAS 12 80 c
ifrs-fullDeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxesX duration debitDeferred tax expense (income) relating to tax rate changes or imposition of new taxesThe amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]example: IAS 12 80 d
ifrs-fullDeferredTaxLiabilitiesX instant creditDeferred tax liabilitiesThe amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i
ifrs-fullDeferredTaxLiabilitiesRecognisedAsOfAcquisitionDateX instant creditDeferred tax liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullDeferredTaxLiabilityAssetX instant creditDeferred tax liability (asset)The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]disclosure: IAS 12 81 g i
ifrs-fullDeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalancesX instant creditDeferred tax liability associated with regulatory deferral account balancesThe amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b
ifrs-fullDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityX durationDeferred tax relating to items credited (charged) directly to equityThe amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]disclosure: IAS 12 81 a
ifrs-fullDefinedBenefitObligationAtPresentValueX instant creditDefined benefit obligation, at present valueThe 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]common practice: IAS 19 57 a
ifrs-fullDefinedBenefitPlansAxisaxisDefined benefit plans [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 138
ifrs-fullDefinedBenefitPlansMembermemberDefined benefit plans [member]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.disclosure: IAS 19 138
ifrs-fullDefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMembermemberDefined benefit plans that share risks between entities under common control [member]This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]disclosure: IAS 19 149
ifrs-fullDepartureFromRequirementOfIFRSAxisaxisDeparture from requirement of IFRS [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 20 d
ifrs-fullDepositsFromBanksX instant creditDeposits from banksThe amount of deposit liabilities from banks held by the entity.common practice: IAS 1 55
ifrs-fullDepositsFromCustomersX instant creditDeposits from customersThe amount of deposit liabilities from customers held by the entity.common practice: IAS 1 55
ifrs-fullDepositsFromCustomersAbstractDeposits from customers [abstract]
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or lossThe 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]common practice: IAS 1 112 c
ifrs-fullDepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstractDepreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]
ifrs-fullDepreciationAndAmortisationExpenseX duration debitDepreciation and amortisation expenseThe amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e
ifrs-fullDepreciationAndAmortisationExpenseAbstractDepreciation and amortisation expense [abstract]
ifrs-fullDepreciationBiologicalAssetsX durationDepreciation, biological assetsThe amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]disclosure: IAS 41 55 c
ifrs-fullDepreciationExpenseX duration debitDepreciation expenseThe amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.common practice: IAS 1 112 c
ifrs-fullDepreciationInvestmentPropertyX durationDepreciation, investment propertyThe amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]disclosure: IAS 40 79 d iv, disclosure: IAS 40 76
ifrs-fullDepreciationMethodBiologicalAssetsAtCosttextDepreciation method, biological assets, at costThe depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]disclosure: IAS 41 54 d
ifrs-fullDepreciationMethodInvestmentPropertyCostModeltextDepreciation method, investment property, cost modelThe depreciation method used for investment property measured using the cost model. [Refer: Investment property]disclosure: IAS 40 79 a
ifrs-fullDepreciationMethodPropertyPlantAndEquipmenttextDepreciation method, property, plant and equipmentThe depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73 b
ifrs-fullDepreciationPropertyPlantAndEquipmentX durationDepreciation, property, plant and equipmentThe amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a
ifrs-fullDepreciationRightofuseAssetsX durationDepreciation, right-of-use assetsThe amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]disclosure: IFRS 16 53 a - Effective 2019.01.01
ifrs-fullDerivativeFinancialAssetsX instant debitDerivative financial assetsThe amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]common practice: IAS 1 55
ifrs-fullDerivativeFinancialAssetsHeldForHedgingX instant debitDerivative financial assets held for hedgingThe amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]common practice: IAS 1 55
ifrs-fullDerivativeFinancialAssetsHeldForTradingX instant debitDerivative financial assets held for tradingThe 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]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesX instant creditDerivative financial liabilitiesThe amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesHeldForHedgingX instant creditDerivative financial liabilities held for hedgingThe amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesHeldForTradingX instant creditDerivative financial liabilities held for tradingThe 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]common practice: IAS 1 55
ifrs-fullDerivativeFinancialLiabilitiesUndiscountedCashFlowsX instant creditDerivative financial liabilities, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]disclosure: IFRS 7 39 b
ifrs-fullDerivativesAmountContributedToFairValueOfPlanAssetsX instant debitDerivatives, amount contributed to fair value of plan assetsThe amount that derivatives constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]example: IAS 19 142 e
ifrs-fullDerivativesMembermemberDerivatives [member]This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the "underlying"); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntitytextDescription of intangible assets material to entityThe description of intangible assets that are material to the entity's financial statements. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 b
ifrs-fullDescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLifetextDescription of intangible assets with indefinite useful life supporting assessment of indefinite useful lifeThe description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 a
ifrs-fullDescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l ii
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348AssetstextDescription of accounting policy decision to use exception in IFRS 13.48, assetsThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.disclosure: IFRS 13 96
ifrs-fullDescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348LiabilitiestextDescription of accounting policy decision to use exception in IFRS 13.48, liabilitiesThe description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.disclosure: IFRS 13 96
ifrs-fullDescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatorytext blockDescription of accounting policy for available-for-sale financial assets [text block]The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBiologicalAssetsExplanatorytext blockDescription of accounting policy for biological assets [text block]The description of the entity's accounting policy for biological assets. [Refer: Biological assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBorrowingCostsExplanatorytext blockDescription of accounting policy for borrowing costs [text block]The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBorrowingsExplanatorytext blockDescription of accounting policy for borrowings [text block]The description of the entity's accounting policy for borrowings. [Refer: Borrowings]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatorytext blockDescription of accounting policy for business combinations and goodwill [text block]The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForBusinessCombinationsExplanatorytext blockDescription of accounting policy for business combinations [text block]The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCashFlowsExplanatorytext blockDescription of accounting policy for cash flows [text block]The description of the entity's accounting policy for cash flows.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCollateralExplanatorytext blockDescription of accounting policy for collateral [text block]The description of the entity's accounting policy for collateral.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForConstructionInProgressExplanatorytext blockDescription of accounting policy for construction in progress [text block]The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatorytext blockDescription of accounting policy for contingent liabilities and contingent assets [text block]The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatorytext blockDescription of accounting policy for customer acquisition costs [text block]The description of the entity's accounting policy for costs related to acquisition of customers.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatorytext blockDescription of accounting policy for customer loyalty programmes [text block]The description of the entity's accounting policy for customer loyalty programmes.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatorytext blockDescription of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blockDescription of accounting policy for deferred acquisition costs arising from insurance contracts [text block]The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatorytext blockDescription of accounting policy for deferred income tax [text block]The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDepreciationExpenseExplanatorytext blockDescription of accounting policy for depreciation expense [text block]The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatorytext blockDescription of accounting policy for derecognition of financial instruments [text block]The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatorytext blockDescription of accounting policy for derivative financial instruments and hedging [text block]The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatorytext blockDescription of accounting policy for derivative financial instruments [text block]The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatorytext blockDescription of accounting policy for discontinued operations [text block]The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatorytext blockDescription of accounting policy for discounts and rebates [text block]The description of the entity's accounting policy for discounts and rebates.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForDividendsExplanatorytext blockDescription of accounting policy for dividends [text block]The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEarningsPerShareExplanatorytext blockDescription of accounting policy for earnings per share [text block]The description of the entity's accounting policy for earnings per share.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEmissionRightsExplanatorytext blockDescription of accounting policy for emission rights [text block]The description of the entity's accounting policy for emission rights.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEmployeeBenefitsExplanatorytext blockDescription of accounting policy for employee benefits [text block]The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatorytext blockDescription of accounting policy for environment related expense [text block]The description of the entity's accounting policy for environment related expense.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForExceptionalItemsExplanatorytext blockDescription of accounting policy for exceptional items [text block]The description of the entity's accounting policy for exceptional items.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForExpensesExplanatorytext blockDescription of accounting policy for expenses [text block]The description of the entity's accounting policy for expenses.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditurestext blockDescription of accounting policy for exploration and evaluation expenditures [text block]The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 24 a
ifrs-fullDescriptionOfAccountingPolicyForFairValueMeasurementExplanatorytext blockDescription of accounting policy for fair value measurement [text block]The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatorytext blockDescription of accounting policy for fee and commission income and expense [text block]The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinanceCostsExplanatorytext blockDescription of accounting policy for finance costs [text block]The description of the entity's accounting policy for finance costs. [Refer: Finance costs]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatorytext blockDescription of accounting policy for finance income and costs [text block]The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialAssetsExplanatorytext blockDescription of accounting policy for financial assets [text block]The description of the entity's accounting policy for financial assets. [Refer: Financial assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialGuaranteesExplanatorytext blockDescription of accounting policy for financial guarantees [text block]The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blockDescription of accounting policy for financial instruments at fair value through profit or loss [text block]The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialInstrumentsExplanatorytext blockDescription of accounting policy for financial instruments [text block]The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatorytext blockDescription of accounting policy for financial liabilities [text block]The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatorytext blockDescription of accounting policy for foreign currency translation [text block]The description of the entity's accounting policy for foreign currency translation.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFranchiseFeesExplanatorytext blockDescription of accounting policy for franchise fees [text block]The description of the entity's accounting policy for franchise fees.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForFunctionalCurrencyExplanatorytext blockDescription of accounting policy for functional currency [text block]The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForGoodwillExplanatorytext blockDescription of accounting policy for goodwill [text block]The description of the entity's accounting policy for goodwill. [Refer: Goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForGovernmentGrantstext blockDescription of accounting policy for government grants [text block]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]disclosure: IAS 20 39 a
ifrs-fullDescriptionOfAccountingPolicyForHedgingExplanatorytext blockDescription of accounting policy for hedging [text block]The description of the entity's accounting policy for hedging.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatorytext blockDescription of accounting policy for held-to-maturity investments [text block]The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatorytext blockDescription of accounting policy for impairment of assets [text block]The description of the entity's accounting policy for the impairment of assets.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatorytext blockDescription of accounting policy for impairment of financial assets [text block]The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatorytext blockDescription of accounting policy for impairment of non-financial assets [text block]The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForIncomeTaxExplanatorytext blockDescription of accounting policy for income tax [text block]The description of the entity's accounting policy for income tax.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInsuranceContractstext blockDescription of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 a
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatorytext blockDescription of accounting policy for intangible assets and goodwill [text block]The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatorytext blockDescription of accounting policy for intangible assets other than goodwill [text block]The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatorytext blockDescription of accounting policy for interest income and expense [text block]The description of the entity's accounting policy for income and expense arising from interest.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatestext blockDescription of accounting policy for investment in associates [text block]The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatorytext blockDescription of accounting policy for investment in associates and joint ventures [text block]The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentPropertyExplanatorytext blockDescription of accounting policy for investment property [text block]The description of the entity's accounting policy for investment property. [Refer: Investment property]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsInJointVenturestext blockDescription of accounting policy for investments in joint ventures [text block]The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blockDescription of accounting policy for investments other than investments accounted for using equity method [text block]The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForIssuedCapitalExplanatorytext blockDescription of accounting policy for issued capital [text block]The description of the entity's accounting policy for issued capital. [Refer: Issued capital]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForLeasesExplanatorytext blockDescription of accounting policy for leases [text block]The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForLoansAndReceivablesExplanatorytext blockDescription of accounting policy for loans and receivables [text block]The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForMeasuringInventoriestext blockDescription of accounting policy for measuring inventories [text block]The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]disclosure: IAS 2 36 a
ifrs-fullDescriptionOfAccountingPolicyForMiningAssetsExplanatorytext blockDescription of accounting policy for mining assets [text block]The description of the entity's accounting policy for mining assets. [Refer: Mining assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForMiningRightsExplanatorytext blockDescription of accounting policy for mining rights [text block]The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatorytext blockDescription of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blockDescription of accounting policy for non-current assets or disposal groups classified as held for sale [text block]The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatorytext blockDescription of accounting policy for offsetting of financial instruments [text block]The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForOilAndGasAssetsExplanatorytext blockDescription of accounting policy for oil and gas assets [text block]The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForProgrammingAssetsExplanatorytext blockDescription of accounting policy for programming assets [text block]The description of the entity's accounting policy for programming assets. [Refer: Programming assets]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatorytext blockDescription of accounting policy for property, plant and equipment [text block]The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForProvisionsExplanatorytext blockDescription of accounting policy for provisions [text block]The description of the entity's accounting policy for provisions. [Refer: Provisions]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatorytext blockDescription of accounting policy for reclassification of financial instruments [text block]The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatorytext blockDescription of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 28 a
ifrs-fullDescriptionOfAccountingPolicyForRecognitionOfRevenuetext blockDescription of accounting policy for recognition of revenue [text block]The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]common practice: IAS 1 117 b, disclosure: IAS 18 35 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatorytext blockDescription of accounting policy for regulatory deferral accounts [text block]The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForReinsuranceExplanatorytext blockDescription of accounting policy for reinsurance [text block]The description of the entity's accounting policy for reinsurance.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatorytext blockDescription of accounting policy for repairs and maintenance [text block]The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blockDescription of accounting policy for repurchase and reverse repurchase agreements [text block]The description of the entity's accounting policy for repurchase and reverse repurchase agreements.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatorytext blockDescription of accounting policy for research and development expense [text block]The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatorytext blockDescription of accounting policy for restricted cash and cash equivalents [text block]The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForSegmentReportingExplanatorytext blockDescription of accounting policy for segment reporting [text block]The description of the entity's accounting policy for segment reporting.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatorytext blockDescription of accounting policy for service concession arrangements [text block]The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatorytext blockDescription of accounting policy for share-based payment transactions [text block]The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForStrippingCostsExplanatorytext blockDescription of accounting policy for stripping costs [text block]The description of the entity's accounting policy for waste removal costs that are incurred in mining activity.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForSubsidiariesExplanatorytext blockDescription of accounting policy for subsidiaries [text block]The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatorytext blockDescription of accounting policy for taxes other than income tax [text block]The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTerminationBenefitstext blockDescription of accounting policy for termination benefits [text block]The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatorytext blockDescription of accounting policy for trade and other payables [text block]The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatorytext blockDescription of accounting policy for trade and other receivables [text block]The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatorytext blockDescription of accounting policy for trading income and expense [text block]The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatorytext blockDescription of accounting policy for transactions with non-controlling interests [text block]The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatorytext blockDescription of accounting policy for transactions with related parties [text block]The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForTreasurySharesExplanatorytext blockDescription of accounting policy for treasury shares [text block]The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares]common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyForWarrantsExplanatorytext blockDescription of accounting policy for warrants [text block]The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.common practice: IAS 1 117 b
ifrs-fullDescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalentstext blockDescription of accounting policy for determining components of cash and cash equivalents [text block]The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]disclosure: IAS 7 46
ifrs-fullDescriptionOfAcquireetextDescription of acquireeThe description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 a
ifrs-fullDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLeasetextDescription of acquisition of assets by assuming directly related liabilities or by means of leaseThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.example: IAS 7 44 a - Effective 2019.01.01
ifrs-fullDescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceLeasetextDescription of acquisition of assets by assuming directly related liabilities or means of finance leaseThe description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a finance lease.example: IAS 7 44 a - Expiry date 2019.01.01
ifrs-fullDescriptionOfAcquisitionOfEntityByMeansOfEquityIssuetextDescription of acquisition of entity by means of equity issueThe description of the non-cash acquisition of an entity by means of an equity issue.example: IAS 7 44 b
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlantextDescription of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from planThe 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]]disclosure: IAS 19 148 c ii
ifrs-fullDescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlantextDescription of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of planThe 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]]disclosure: IAS 19 148 c i
ifrs-fullDescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncompletetextDescription of assets, liabilities, equity interests or items of consideration for which initial accounting is incompleteThe description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 a ii
ifrs-fullDescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssetsX instant debitEntity's own financial instruments included in fair value of plan assetsThe fair value of the entity's own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]disclosure: IAS 19 143
ifrs-fullDescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssetsX instant debitOther assets used by entity included in fair value of plan assetsThe fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]disclosure: IAS 19 143
ifrs-fullDescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssetsX instant debitProperty occupied by entity included in fair value of plan assetsThe fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]disclosure: IAS 19 143
ifrs-fullDescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlantextDescription of any other entity's responsibilities for governance of planThe description of the entity's responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a iii
ifrs-fullDescriptionOfAnyRetirementBenefitPlanTerminationTermstextDescription of any retirement benefit plan termination termsThe description of the termination terms of a retirement benefit plan.disclosure: IAS 26 36 f
ifrs-fullDescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssetstextDescription of arrangement for contingent consideration arrangements and indemnification assetsThe description of the contingent consideration arrangements and the arrangements for indemnification assets.disclosure: IFRS 3 B64 g ii
ifrs-fullDescriptionOfArrangementInvolvingLegalFormOfLeasetextDescription of arrangement involving legal form of leaseThe description of the arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 a - Expiry date 2019.01.01
ifrs-fullDescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisktextDescription of asset-liability matching strategies used by plan or entity to manage riskThe description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]disclosure: IAS 19 146
ifrs-fullDescriptionOfAssetUnderlyingArrangementInvolvingLegalFormOfLeaseAndAnyRestrictionsOnItsUsetextDescription of asset underlying arrangement involving legal form of lease and any restrictions on its useThe description of the asset underlying an arrangement that involves the legal form of a lease and any restrictions on its use. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 a i - Expiry date 2019.01.01
ifrs-fullDescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextDescription of bases of financial statements that have been restated for changes in general purchasing power of functional currencyThe 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]]disclosure: IAS 29 39 b
ifrs-fullDescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproachtextDescription of basis for designating financial assets for overlay approachThe description of the basis for designating financial assets for the overlay approach.disclosure: IFRS 4 39L c - Effective on first application of IFRS 9
ifrs-fullDescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetstextDescription of basis for determining amount of payment for contingent consideration arrangements and indemnification assetsThe description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.disclosure: IFRS 3 B64 g ii
ifrs-fullDescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegmentstextDescription of basis of accounting for transactions between reportable segmentsThe description of the basis of accounting for transactions between the entity's reportable segments. [Refer: Reportable segments [member]]disclosure: IFRS 8 27 a
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognitiontextDescription of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognitionThe 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.disclosure: IFRS 7 35G a ii - Effective 2018.01.01
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAssettextDescription of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial assetThe 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.disclosure: IFRS 7 35G a iii - Effective 2018.01.01
ifrs-fullDescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLossestextDescription of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit lossesThe description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.disclosure: IFRS 7 35G a i - Effective 2018.01.01
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociatetextDescription of basis of preparation of summarised financial information of associateThe description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]disclosure: IFRS 12 B15
ifrs-fullDescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenturetextDescription of basis of preparation of summarised financial information of joint ventureThe description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]disclosure: IFRS 12 B15
ifrs-fullDescriptionOfBasisOfValuationOfAssetsAvailableForBenefitstextDescription of basis of valuation of assets available for benefitsThe description of the basis of valuation of assets available for benefits in retirement benefit plans.disclosure: IAS 26 35 a ii
ifrs-fullDescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequentlytextDescription of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequentlyThe description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 32
ifrs-fullDescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDeterminedtextDescription of basis on which unit's recoverable amount has been determinedThe description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 c
ifrs-fullDescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlantextDescription of basis used to determine surplus or deficit of multi-employer or state planThe 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]]disclosure: IAS 19 148 d iv
ifrs-fullDescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9textDescription of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.disclosure: IFRS 1 E2 b - Effective 2018.01.01
ifrs-fullDescriptionOfBiologicalAssetstextDescription of biological assetsThe description of biological assets. [Refer: Biological assets]disclosure: IAS 41 41
ifrs-fullDescriptionOfBiologicalAssetsPreviouslyMeasuredAtCosttextDescription of biological assets previously measured at costThe 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]disclosure: IAS 41 56 a
ifrs-fullDescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliabletextDescription of biological assets where fair value information is unreliableThe 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]disclosure: IAS 41 54 a
ifrs-fullDescriptionOfCashgeneratingUnittextDescription of cash-generating unitThe description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]disclosure: IAS 36 130 d i
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextDescription of change in valuation technique used in fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of change in valuation technique used in fair value measurement, entity's own equity instrumentsThe description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextDescription of change in valuation technique used in fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextDescription of change in valuation technique used to measure fair value less costs of disposalThe description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii
ifrs-fullDescriptionOfChangeOfInvestmentEntityStatustextDescription of change of investment entity statusThe description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9B
ifrs-fullDescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapitaltextDescription of changes in entity's objectives, policies and processes for managing capital and what entity manages as capitalThe description of changes in entity's objectives, policies and processes for managing capital and what the entity manages as capital.disclosure: IAS 1 135 c
ifrs-fullDescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChangestextDescription of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changesThe description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.disclosure: IFRS 7 35G c - Effective 2018.01.01
ifrs-fullDescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsThe description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 c
ifrs-fullDescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaletextDescription of changes in plan to sell non-current asset or disposal group held for saleThe 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]]disclosure: IFRS 5 42
ifrs-fullDescriptionOfChangesInServiceConcessionArrangementtextDescription of changes in service concession arrangementThe description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 d
ifrs-fullDescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedtextDescription of collateral held and other credit enhancements, financial assets that are individually determined to be impairedThe 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]example: IFRS 7 IG29 c - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementstextDescription of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposureThe 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]disclosure: IFRS 7 36 b - Expiry date 2018.01.01
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014textDescription of collateral held as security and other credit enhancementsThe 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]disclosure: IFRS 7 35K b - Effective 2018.01.01
ifrs-fullDescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedtextDescription 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 appliedThe 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]disclosure: IFRS 7 36 b - Effective 2018.01.01
ifrs-fullDescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateraltextDescription of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateralThe 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.disclosure: IFRS 7 15 c
ifrs-fullDescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntitiestextDescription of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entitiesThe description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity's maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]disclosure: IFRS 12 29 d
ifrs-fullDescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReporttextDescription of compliance with IFRSs if applied for interim financial reportThe description of the compliance of the entity's interim financial report with IFRSs. [Refer: IFRSs [member]]disclosure: IAS 34 19
ifrs-fullDescriptionOfConcentrationsOfInsuranceRisktextDescription of concentrations of insurance riskThe description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).disclosure: IFRS 4 39 c ii
ifrs-fullDescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValuetextDescription of conclusion why transaction price was not best evidence of fair valueThe 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.disclosure: IFRS 7 28 c
ifrs-fullDescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCosttextDescription of contractual agreement or stated policy for charging net defined benefit costThe 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]]disclosure: IAS 19 149 a
ifrs-fullDescriptionOfConversionOfDebtToEquitytextDescription of conversion of debt to equityThe description of the non-cash conversion of debt to equity.example: IAS 7 44 c
ifrs-fullDescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusinesstextDescription of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of businessThe 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]disclosure: IAS 40 75 c
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulationtextDescription of cross-reference to disclosures about activities subject to rate regulationThe description of cross-reference to disclosures about activities subject to rate regulation.disclosure: IFRS 14 31
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatementstextDescription of cross-reference to disclosures about credit risk presented outside financial statementsThe description of cross-reference to disclosures about credit risk presented outside the financial statements.disclosure: IFRS 7 35C - Effective 2018.01.01
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatementstextDescription of cross-reference to disclosures about hedge accounting presented outside financial statementsThe description of cross-reference to disclosures about hedge accounting presented outside financial statements.disclosure: IFRS 7 21B - Effective 2018.01.01
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutLeasestextDescription of cross-reference to disclosures about leasesThe description of cross-reference to disclosures about leases.disclosure: IFRS 16 52 - Effective 2019.01.01
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstrumentstextDescription of cross-reference to disclosures about nature and extent of risks arising from financial instrumentsThe description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B6
ifrs-fullDescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatementstextDescription of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statementsThe 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]]disclosure: IAS 19 150
ifrs-fullDescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatementstextDescription of cross-reference to disclosures presented outside interim financial statementsThe description of cross-reference to disclosures presented outside interim financial statements.disclosure: IAS 34 16A
ifrs-fullDescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayedtextDescription of currency in which supplementary information is displayedThe description of the currency in which the entity's supplementary information is displayed.disclosure: IAS 21 57 b
ifrs-fullDescriptionOfCurrentAndFormerWayOfAggregatingAssetstextDescription of current and former way of aggregating assetsThe description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]disclosure: IAS 36 130 d iii
ifrs-fullDescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiarytextDescription of current commitments or intentions to provide support to subsidiaryThe description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19D b
ifrs-fullDescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextDescription of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payableThe 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.disclosure: IFRS 7 19
ifrs-fullDescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayabletextDescription of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payableThe description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.disclosure: IFRS 7 18 a
ifrs-fullDescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivitiestextDescription of difficulties structured entity experienced in financing its activitiesThe description of the difficulties that a structured entity has experienced in financing its activities.example: IFRS 12 B26 f
ifrs-fullDescriptionOfDiscountRatesAppliedToCashFlowProjectionsX.XX instantDiscount rate applied to cash flow projectionsThe discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v
ifrs-fullDescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUseX.XX instantDiscount rate used in current estimate of value in useThe 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.disclosure: IAS 36 130 g
ifrs-fullDescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUseX.XX instantDiscount rate used in previous estimate of value in useThe 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.disclosure: IAS 36 130 g
ifrs-fullDescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassificationX.XX instantEffective 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 categoryThe 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]disclosure: IFRS 7 12C a - Effective 2018.01.01
ifrs-fullDescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatementstextDescription of effect of changing business model for managing financial assets on financial statementsThe description of the effect on the financial statements of changing the entity's business model for managing financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B b - Effective 2018.01.01
ifrs-fullDescriptionOfEffectOfRegulatoryFrameworkOnPlantextDescription of effect of regulatory framework on planThe description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a ii
ifrs-fullDescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetstextDescription of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assetsThe description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.disclosure: IFRS 3 B64 g iii
ifrs-fullDescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDatetextDescription of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition dateThe description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]disclosure: IAS 12 81 k
ifrs-fullDescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipmenttextDescription of existence of restrictions on title, property, plant and equipmentThe description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 74 a
ifrs-fullDescriptionOfExistenceOfThirdpartyCreditEnhancementtextDescription of existence of third-party credit enhancementThe 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]]disclosure: IFRS 13 98
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationstext blockDisclosure of expected impact of initial application of new standards or interpretations [text block]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.disclosure: IAS 8 30 b
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstractDisclosure of expected impact of initial application of new standards or interpretations [abstract]
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItemsDisclosure of expected impact of initial application of new standards or interpretations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTabletableDisclosure of expected impact of initial application of new standards or interpretations [table]Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.disclosure: IAS 8 30 b
ifrs-fullDescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextDescription of expected timing of outflows, contingent liabilities in business combinationThe description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullDescriptionOfExpectedTimingOfOutflowsOtherProvisionstextDescription of expected timing of outflows, other provisionsThe description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]disclosure: IAS 37 85 a
ifrs-fullDescriptionOfExpectedVolatilityShareOptionsGrantedX.XX durationExpected volatility, share options grantedThe 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.disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditstextDescription of expiry date of deductible temporary differences, unused tax losses and unused tax creditsThe 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]]disclosure: IAS 12 81 e
ifrs-fullDescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimatedtextDescription of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimatedThe description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.disclosure: IFRS 3 B64 g iii
ifrs-fullDescriptionOfExposureToRisktextDescription of exposure to riskThe description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 a
ifrs-fullDescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligationstextDescription of extent to which entity can be liable to multi-employer or state plan for other entities' obligationsThe 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]]disclosure: IAS 19 148 b
ifrs-fullDescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuertextDescription of extent to which fair value of investment property is based on valuation by independent valuerThe 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]disclosure: IAS 40 75 e
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8AbtextDescription of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)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.disclosure: IFRS 1 31A
ifrs-fullDescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8BtextDescription of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8BThe 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.disclosure: IFRS 1 31B
ifrs-fullDescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantifiedtextDescription of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantifiedThe description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]disclosure: IFRS 12 29 c
ifrs-fullDescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentativetextDescription of fact and reason why sensitivity analyses are unrepresentativeThe description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]disclosure: IFRS 7 42
ifrs-fullDescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumestextDescription of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumesThe 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.disclosure: IFRS 7 24D - Effective 2018.01.01
ifrs-fullDescriptionOfFactorsThatMakeUpGoodwillRecognisedtextDescription of factors that make up goodwill recognisedThe 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]disclosure: IFRS 3 B64 e
ifrs-fullDescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticabletext blockDescription of fact that amount of change in accounting estimate is impracticable [text block]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.disclosure: IAS 8 40
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssetstextDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assetsThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstrumentstextDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity's own equity instrumentsThe description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity's own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilitiestextDescription of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilitiesThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethodtextDescription of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity methodThe 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.disclosure: IFRS 11 C4
ifrs-fullDescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUsetextDescription of fact that highest and best use of non-financial asset differs from current useThe 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.disclosure: IFRS 13 93 i
ifrs-fullDescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimabletextDescription of fact that impact of initial application of new IFRS is not known or reasonably estimableThe description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]example: IAS 8 31 e ii
ifrs-fullDescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlantextDescription of fact that multi-employer or state plan is defined benefit planThe 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]]disclosure: IAS 19 148 d i
ifrs-fullDescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrumenttextDescription of financial instruments designated as hedging instrumentsThe description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]disclosure: IFRS 7 22 b - Expiry date 2018.01.01
ifrs-fullDescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliablytextDescription of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliablyThe description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 b
ifrs-fullDescriptionOfFinancialRiskManagementRelatedToAgriculturalActivitytextDescription of financial risk management related to agricultural activityThe description of financial risk management related to agricultural activity.disclosure: IAS 41 49 c
ifrs-fullDescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccurtextDescription of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occurThe description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.disclosure: IFRS 7 23 b - Expiry date 2018.01.01, disclosure: IFRS 7 23F - Effective 2018.01.01
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssetstextDescription of frequency and methods for testing procedures of pricing models, assetsThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstrumentstextDescription of frequency and methods for testing procedures of pricing models, entity's own equity instrumentsThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-fullDescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilitiestextDescription of frequency and methods for testing procedures of pricing models, liabilitiesThe description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.example: IFRS 13 IE65 b, example: IFRS 13 93 g
ifrs-fullDescriptionOfFullyAmortisedIntangibleAssetstextDescription of fully amortised intangible assetsThe description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]example: IAS 38 128 a
ifrs-fullDescriptionOfFunctionalCurrencytextDescription of functional currencyThe description of the currency of the primary economic environment in which the entity operates.disclosure: IAS 21 53, disclosure: IAS 21 57 c
ifrs-fullDescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributionstextDescription of funding arrangements and funding policy that affect future contributionsThe description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]disclosure: IAS 19 147 a, disclosure: IAS 19 148 a
ifrs-fullDescriptionOfFundingPolicytextDescription of funding policyThe 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.disclosure: IAS 26 35 c
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssetstextDescription of group within entity that decides entity's valuation policies and procedures, assetsThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets.example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstrumentstextDescription of group within entity that decides entity's valuation policies and procedures, entity's own equity instrumentsThe 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.example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-fullDescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilitiestextDescription of group within entity that decides entity's valuation policies and procedures, liabilitiesThe description of the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities.example: IFRS 13 IE65 a i, example: IFRS 13 93 g
ifrs-fullDescriptionOfGrowthRateUsedToExtrapolateCashFlowProjectionsX.XX instantGrowth rate used to extrapolate cash flow projectionsThe growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv
ifrs-fullDescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsedtextDescription of hedging instruments used to hedge risk exposures and how they are usedThe description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]disclosure: IFRS 7 22B a - Effective 2018.01.01
ifrs-fullDescriptionOfHistoricalInformationAboutCounterpartyDefaultRatestextDescription of historical information about counterparty default ratesThe description of historical information about default rates of the party to the transaction other than the entity.example: IFRS 7 IG23 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfHowAcquirerObtainedControlOfAcquireetextDescription of how acquirer obtained control of acquireeThe 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.disclosure: IFRS 3 B64 d
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssetstextDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assetsThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstrumentstextDescription 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 instrumentsThe description of how the effect on fair value measurement of the entity's own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilitiestextDescription of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilitiesThe 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.disclosure: IFRS 13 93 h ii
ifrs-fullDescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailabletextDescription of how entity determined maximum economic benefit availableThe description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]disclosure: IAS 19 141 c iv
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13AssetstextDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assetsThe 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.example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstrumentstextDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity's own equity instrumentsThe description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity's own equity instruments was developed in accordance with IFRS 13. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-fullDescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13LiabilitiestextDescription of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilitiesThe 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.example: IFRS 13 IE65 d, example: IFRS 13 93 g
ifrs-fullDescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsoredtextDescription of how entity determined which structured entities it sponsoredThe description of how the entity has determined which structured entities it has sponsored.disclosure: IFRS 12 27 a
ifrs-fullDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectivenesstextDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectivenessThe description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]disclosure: IFRS 7 22B b - Effective 2018.01.01
ifrs-fullDescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAretextDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness areThe 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]disclosure: IFRS 7 22B c - Effective 2018.01.01
ifrs-fullDescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResetstextDescription of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resetsThe description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.disclosure: IFRS 7 23C b ii - Effective 2018.01.01
ifrs-fullDescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLossestextDescription of how forward-looking information has been incorporated into determination of expected credit lossesThe description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.disclosure: IFRS 7 35G b - Effective 2018.01.01
ifrs-fullDescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertaintytextDescription of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertaintyThe description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 30 c
ifrs-fullDescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullDescriptionOfHowManagementDeterminesConcentrationstextDescription of how management determines concentrationsThe description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B8 a
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssetstextDescription of how third-party information was taken into account when measuring fair value, assetsThe 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.example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstrumentstextDescription of how third-party information was taken into account when measuring fair value, entity's own equity instrumentsThe description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-fullDescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilitiestextDescription of how third-party information was taken into account when measuring fair value, liabilitiesThe 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.example: IFRS 13 IE64 b, example: IFRS 13 92
ifrs-fullDescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelatetextDescription of identification of financial statements to which separate financial statements relateThe description of the identity of financial statements to which separate financial statements relate.disclosure: IAS 27 17
ifrs-fullDescriptionOfIdentityOfRateRegulatorstextDescription of identity of rate regulator(s)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.disclosure: IFRS 14 30 b
ifrs-fullDescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTaxtextDescription of impact of rate regulation on current and deferred taxThe 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.disclosure: IFRS 14 34
ifrs-fullDescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlantextDescription of information about surplus or deficit of multi-employer or state planThe 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]]disclosure: IAS 19 148 d iv
ifrs-fullDescriptionOfInformationWhereFairValueDisclosuresNotRequiredtextDescription of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliablyThe description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.disclosure: IFRS 7 30 a
ifrs-fullDescriptionOfInitialApplicationOfStandardsOrInterpretationstext blockDisclosure of initial application of standards or interpretations [text block]The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28
ifrs-fullDescriptionOfInputsToOptionPricingModelShareOptionsGrantedtextDescription of inputs to option pricing model, share options grantedThe description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementAssetstextDescription of inputs used in fair value measurement, assetsThe 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.disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of inputs used in fair value measurement, entity's own equity instrumentsThe 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.disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfInputsUsedInFairValueMeasurementLiabilitiestextDescription of inputs used in fair value measurement, liabilitiesThe 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.disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfIntentionsToProvideSupportToStructuredEntitytextDescription of intentions to provide support to structured entityThe 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.disclosure: IFRS 12 17, disclosure: IFRS 12 31
ifrs-fullDescriptionOfInternalCreditRatingsProcesstextDescription of internal credit ratings processThe description of the entity's process for internal credit ratings. [Refer: Internal credit grades [member]]example: IFRS 7 IG25 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssetstextDescription of internal reporting procedures for discussing and assessing fair value measurements, assetsThe 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.example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstrumentstextDescription of internal reporting procedures for discussing and assessing fair value measurements, entity's own equity instrumentsThe description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-fullDescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilitiestextDescription of internal reporting procedures for discussing and assessing fair value measurements, liabilitiesThe 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.example: IFRS 13 IE65 a iii, example: IFRS 13 93 g
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssetstextDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstrumentstextDescription 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 instrumentsThe 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]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilitiestextDescription of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextDescription of investment property, at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 a - Effective 2019.01.01
ifrs-fullDescriptionOfInvestmentPropertyAtCostWithinFairValueModeltextDescription of investment property, at cost within fair value modelThe description of investment property measured at cost within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]disclosure: IAS 40 78 a - Expiry date 2019.01.01
ifrs-fullDescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModeltextDescription of investment property where fair value information is unreliable, cost modelThe description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]disclosure: IAS 40 79 e i
ifrs-fullDescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncometextDescription of investments in equity instruments designated at fair value through other comprehensive incomeThe description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]disclosure: IFRS 7 11A a - Effective 2018.01.01
ifrs-fullDescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomerstextDescription of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customersThe 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]disclosure: IFRS 15 123 - Effective 2018.01.01
ifrs-fullDescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegmentstextDescription of judgements made by management in applying aggregation criteria for operating segmentsThe description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]disclosure: IFRS 8 22 aa
ifrs-fullDescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomerstextDescription of judgements made in determining amount of costs to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 127 a - Effective 2018.01.01
ifrs-fullDescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRatetextDescription of justification for using growth rate that exceeds long-term average growth rateThe description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d iv
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjectionstextDescription of key assumptions on which management has based cash flow projectionsThe description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d i, disclosure: IAS 36 135 c
ifrs-fullDescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposaltextDescription of key assumptions on which management has based determination of fair value less costs of disposalThe description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii
ifrs-fullDescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorisedtextDescription of level of fair value hierarchy within which fair value measurement is categorisedThe description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal') for a cash-generating unit (group of units'). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i
ifrs-fullDescriptionOfLifeAndOtherSignificantTermsOfArrangementInvolvingLegalFormOfLeasetextDescription of life and other significant terms of arrangement involving legal form of leaseThe description of the life and other significant terms of an arrangement involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 a ii - Expiry date 2019.01.01
ifrs-fullDescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of limitations of methods used in preparing sensitivity analysis for actuarial assumptionsThe description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 b
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognisedtextDescription of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognisedThe description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 p ii
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustmentstextDescription of line item in statement of comprehensive income that includes reclassification adjustmentsThe 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.disclosure: IFRS 7 24C b v - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectivenesstextDescription of line item in statement of comprehensive income that includes recognised hedge ineffectivenessThe description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 24C a ii - Effective 2018.01.01, disclosure: IFRS 7 24C b iii - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItemtextDescription of line item in statement of financial position that includes hedged itemThe description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a iii - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrumenttextDescription of line item in statement of financial position that includes hedging instrumentThe description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A b - Effective 2018.01.01
ifrs-fullDescriptionOfLineItemOfStatementOfComprehensiveIncomeInWhichAmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLeaseIsIncludedtextDescription of line item of statement of comprehensive income in which amount recognised as income from arrangement involving legal form of lease is includedThe description of the line item of the statement of comprehensive income in which the amount recognised as income from arrangements involving the legal form of a lease is included. [Refer: Amount recognised as income from arrangement involving legal form of lease]disclosure: SIC 27 10 b - Expiry date 2019.01.01
ifrs-fullDescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription 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 combinationThe description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]disclosure: IFRS 3 B64 m
ifrs-fullDescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]disclosure: IFRS 3 B64 l iii
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assetsThe 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]disclosure: IFRS 13 93 e ii
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's own equity instrumentsThe description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity's own equity instruments [member]; Other comprehensive income]disclosure: IFRS 13 93 e ii
ifrs-fullDescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextDescription of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilitiesThe 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]disclosure: IFRS 13 93 e ii
ifrs-fullDescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognisedtextDescription of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognisedThe description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 9B c
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssetstextDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 e i
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity instrumentsThe description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity's own equity instruments measured at fair value are recognised. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 e i
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilitiestextDescription of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 e i
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextDescription 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 measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextDescription 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 measurementThe description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 f
ifrs-fullDescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurementtextDescription 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 measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncludedtextDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are includedThe 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]disclosure: IAS 36 126 a
ifrs-fullDescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversedtextDescription of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversedThe 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]disclosure: IAS 36 126 b
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognisedtextDescription of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognisedThe description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.disclosure: IFRS 12 29 b
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilitiestextDescription of line items in statement of financial position which include lease liabilitiesThe description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullDescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssetstextDescription of line items in statement of financial position which include right-of-use assetsThe description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 47 a ii - Effective 2019.01.01
ifrs-fullDescriptionOfLinkBetweenReimbursementRightAndRelatedObligationtextDescription of link between reimbursement right and related obligationThe description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 140 b
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombinationtextDescription of major assumptions made concerning future events, contingent liabilities in business combinationThe description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullDescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisionstextDescription of major assumptions made concerning future events, other provisionsThe description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]disclosure: IAS 37 85 b
ifrs-fullDescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptionstextDescription of management's approach to determining values assigned to key assumptionsThe 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.disclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii
ifrs-fullDescriptionOfManagingLiquidityRisktext blockDisclosure of how entity manages liquidity risk [text block]The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]disclosure: IFRS 7 39 c
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLeasetextDescription of material leasing arrangements by lessee classified as finance leaseThe general description of the lessee's material leasing arrangements for finance leases including, but not limited to: (a) the basis on which contingent rent payable is determined; (b) the existence and terms of renewal or purchase options and escalation clauses; and (c) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing.disclosure: IAS 17 31 e - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLeasetextDescription of material leasing arrangements by lessee classified as operating leaseThe general description of the lessee's significant leasing arrangements for operating leases including, but not limited to: (a) the basis on which contingent rent payable is determined; (b) the existence and terms of renewal or purchase options and escalation clauses; and (c) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing.disclosure: IAS 17 35 d - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLeasetextDescription of material leasing arrangements by lessor classified as finance leaseThe general description of the lessor’s material leasing arrangements related to finance leases.disclosure: IAS 17 47 f - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLeasetextDescription of material leasing arrangements by lessor classified as operating leaseThe general description of the lessor’s leasing arrangements related to operating leases.disclosure: IAS 17 56 c - Expiry date 2019.01.01
ifrs-fullDescriptionOfMaterialReconcilingItemstextDescription of material reconciling itemsThe description of all material reconciling items. [Refer: Material reconciling items [member]]disclosure: IFRS 8 28
ifrs-fullDescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangementtextDescription of maximum term of options granted for share-based payment arrangementThe description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullDescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDatetextDescription of measurement basis for non-controlling interest in acquiree recognised at acquisition dateThe description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]disclosure: IFRS 3 B64 o i
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextDescription of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 B42
ifrs-fullDescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementstextDescription of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 B42
ifrs-fullDescriptionOfMethodOfSettlementForSharebasedPaymentArrangementtextDescription of method of settlement for share-based payment arrangementThe description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullDescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLosstextDescription 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 lossThe description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability's credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]disclosure: IFRS 7 11 c - Effective 2018.01.01
ifrs-fullDescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsThe description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 b
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssetstextDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, assetsThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity instrumentsThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-fullDescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilitiestextDescription of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilitiesThe description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.example: IFRS 13 IE65 e, example: IFRS 13 93 g
ifrs-fullDescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssuetextDescription of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issueThe 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]disclosure: IFRIC 17 17 c
ifrs-fullDescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomerstextDescription of methods used to recognise revenue from contracts with customersThe description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]disclosure: IFRS 15 124 a - Effective 2018.01.01
ifrs-fullDescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGrantedtextDescription of method used and assumptions made to incorporate effects of expected early exercise, share options grantedThe description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomerstextDescription of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 127 b - Effective 2018.01.01
ifrs-fullDescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimatetext blockDescription of nature of accounting errors in prior periods [text block]The description of the nature of accounting errors in prior periods.disclosure: IAS 8 49 a
ifrs-fullDescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationtextDescription of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationThe description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]disclosure: IFRS 3 B67 a iii
ifrs-fullDescriptionOfNatureAndAmountOfChangeInAccountingEstimatetext blockDescription of nature of change in accounting estimate [text block]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.disclosure: IAS 8 39
ifrs-fullDescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriodtextDescription of nature and amount of change in estimate during final interim periodThe 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.disclosure: IAS 34 26
ifrs-fullDescriptionOfNatureAndCarryingAmountOfAssetsObtainedtextDescription of nature of assets obtained by taking possession of collateral or calling on other credit enhancementsThe 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]disclosure: IFRS 7 38 a
ifrs-fullDescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegmentstextDescription of nature and effect of any asymmetrical allocations to reportable segmentsThe 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]]disclosure: IFRS 8 27 f
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatementstextDescription of nature and extent of government grants for agricultural activity recognised in financial statementsThe description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]disclosure: IAS 41 57 a
ifrs-fullDescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatementstextDescription of nature and extent of government grants recognised in financial statementsThe description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]disclosure: IAS 20 39 b
ifrs-fullDescriptionOfNatureAndExtentOfRateregulatedActivitytextDescription of nature and extent of rate-regulated activityThe description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]disclosure: IFRS 14 30 a
ifrs-fullDescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParenttextDescription of nature and extent of significant restrictions on transfer of funds to entityThe 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.disclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a
ifrs-fullDescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextDescription 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 groupThe description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity's ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]disclosure: IFRS 12 13 b
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssuetextDescription of nature and financial effect of business combinations after reporting period before statements authorised for issueThe description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]disclosure: IFRS 3 59 b
ifrs-fullDescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriodtextDescription of nature and financial effect of business combinations during periodThe description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]disclosure: IFRS 3 59 a
ifrs-fullDescriptionOfNatureAndPurposeOfReservesWithinEquitytextDescription of nature and purpose of reserves within equityThe description of the nature and purpose of reserves within equity. [Refer: Other reserves]disclosure: IAS 1 79 b
ifrs-fullDescriptionOfNatureOfActivitiesOfBiologicalAssetstextDescription of nature of activities of biological assetsThe description of the nature of activities involving biological assets. [Refer: Biological assets]disclosure: IAS 41 46 a
ifrs-fullDescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextDescription of nature of assets with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 a
ifrs-fullDescriptionOfNatureOfBenefitsProvidedByPlantextDescription of nature of benefits provided by planThe description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a i
ifrs-fullDescriptionOfNatureOfChangeInAccountingPolicytextDescription of nature of change in accounting policyThe description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 c
ifrs-fullDescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLosstextDescription 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 lossThe 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]]disclosure: IFRS 8 27 e
ifrs-fullDescriptionOfNatureOfClassOfAssetsMeasuredAtFairValuetextDescription of nature of class of assets measured at fair valueThe 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]]example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-fullDescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValuetextDescription of nature of class of entity's own equity instruments measured at fair valueThe description of the nature of the class of the entity's own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity's own equity instruments [member]]example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-fullDescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValuetextDescription of nature of class of liabilities measured at fair valueThe 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]]example: IFRS 13 IE64 a, example: IFRS 13 92
ifrs-fullDescriptionOfNatureOfContingentAssetstextDescription of nature of contingent assetsThe 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.disclosure: IAS 37 89
ifrs-fullDescriptionOfNatureOfCounterpartytextDescription of nature of counterpartyThe description of the nature of the party to a transaction other than the entity.example: IFRS 7 IG23 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssetstextDescription of nature of differences between measurements of reportable segments' assets and entity's assetsThe 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]]disclosure: IFRS 8 27 c
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilitiestextDescription of nature of differences between measurements of reportable segments' liabilities and entity's liabilitiesThe 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]]disclosure: IFRS 8 27 d
ifrs-fullDescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperationstextDescription 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 operationsThe 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]]disclosure: IFRS 8 27 b
ifrs-fullDescriptionOfNatureOfEntitysOperationsAndPrincipalActivitiestextDescription of nature of entity's operations and principal activitiesThe description of the nature of the entity's operations and principal activities.disclosure: IAS 1 138 b
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithAssociatetextDescription of nature of entity's relationship with associateThe description of the nature of the entity's relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity's activities). [Refer: Associates [member]]disclosure: IFRS 12 21 a ii
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointOperationtextDescription of nature of entity's relationship with joint operationThe description of the nature of the entity's relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity's activities). [Refer: Joint operations [member]]disclosure: IFRS 12 21 a ii
ifrs-fullDescriptionOfNatureOfEntitysRelationshipWithJointVenturetextDescription of nature of entity's relationship with joint ventureThe description of the nature of the entity's relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity's activities). [Refer: Joint ventures [member]]disclosure: IFRS 12 21 a ii
ifrs-fullDescriptionOfNatureOfFinancialStatementstextDescription of nature of financial statementsThe description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).disclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a
ifrs-fullDescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfertextDescription of nature of goods or services that entity has promised to transferThe description of the nature of the goods or services that the entity has promised to transfer to customers.disclosure: IFRS 15 119 c - Effective 2018.01.01
ifrs-fullDescriptionOfNatureOfImpendingChangeInAccountingPolicytextDescription of nature of impending change in accounting policyThe 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.example: IAS 8 31 b
ifrs-fullDescriptionOfNatureOfIndividualAssettextDescription of nature of individual assetThe description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]disclosure: IAS 36 130 c i
ifrs-fullDescriptionOfNatureOfInterestInFundstextDescription of nature of interest in fundsThe description of the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds.disclosure: IFRIC 5 11
ifrs-fullDescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYeartextDescription of nature of liabilities with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 a
ifrs-fullDescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSstextDescription of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSsThe 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]]disclosure: IFRS 1 22 b
ifrs-fullDescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformationtextDescription of nature of necessary adjustments to provide comparative informationThe 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.disclosure: IAS 1 42 b
ifrs-fullDescriptionOfNatureOfNonadjustingEventAfterReportingPeriodtextDescription of nature of non-adjusting event after reporting periodThe description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]disclosure: IAS 10 21 a
ifrs-fullDescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssuetextDescription of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issueThe 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.disclosure: IFRIC 17 17 a
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiestextDescription of nature of obligation, contingent liabilitiesThe description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86
ifrs-fullDescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombinationtextDescription of nature of obligation, contingent liabilities in business combinationThe description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i
ifrs-fullDescriptionOfNatureOfObligationOtherProvisionstextDescription of nature of obligation, other provisionsThe description of the nature of the obligation for other provisions. [Refer: Other provisions]disclosure: IAS 37 85 a
ifrs-fullDescriptionOfNatureOfReclassificationOrChangesInPresentationtextDescription of nature of reclassifications or changes in presentationThe description of the nature of reclassifications or changes in presentation.disclosure: IAS 1 41 a
ifrs-fullDescriptionOfNatureOfRegulatoryRatesettingProcesstextDescription of nature of regulatory rate-setting processThe description of the nature of the regulatory rate-setting process.disclosure: IFRS 14 30 a
ifrs-fullDescriptionOfNatureOfRelatedPartyRelationshiptextDescription of nature of related party relationshipThe description of the nature of the related party relationships. [Refer: Related parties [member]]disclosure: IAS 24 18
ifrs-fullDescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilitiestextDescription of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilitiesThe description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]disclosure: IFRS 7 42D c
ifrs-fullDescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPowertextDescription of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rightsThe 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.example: IFRS 12 9 b
ifrs-fullDescriptionOfNatureOfRisksBeingHedgedtextDescription of nature of risks being hedgedThe description of the nature of risks being hedged.disclosure: IFRS 7 22 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfNatureOfVoluntaryChangeInAccountingPolicytextDescription of nature of voluntary change in accounting policyThe description of the nature of a voluntary change in accounting policy.disclosure: IAS 8 29 a
ifrs-fullDescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassifiedtextDescription of non-current asset or disposal group held for sale which were sold or reclassifiedThe 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]]disclosure: IFRS 5 41 a
ifrs-fullDescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssetstextDescription of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produceThe description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]disclosure: IAS 41 46 b
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisktextDescription of objectives, policies and processes for managing riskThe description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 b
ifrs-fullDescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRiskstextDescription of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risksThe description of the entity's objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 39 a
ifrs-fullDescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligationstextDescription of obligations for returns, refunds and other similar obligationsThe description of obligations for returns, refunds and other similar obligations in contracts with customers.disclosure: IFRS 15 119 d - Effective 2018.01.01
ifrs-fullDescriptionOfOptionLifeShareOptionsGrantedX.XX durationOption life, share options grantedThe option life of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfOptionPricingModelShareOptionsGrantedtextDescription of option pricing model, share options grantedThe description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatementstext blockDescription of other accounting policies relevant to understanding of financial statements [text block]The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.disclosure: IAS 1 117 b
ifrs-fullDescriptionOfOtherEquityInteresttextDescription of rights, preferences and restrictions attaching to category of equity interest by entity without share capitalThe description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]disclosure: IAS 1 80
ifrs-fullDescriptionOfOtherInformationUsedToAssessCreditQualitytextDescription of other information used to assess credit qualityThe 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]]example: IFRS 7 IG23 d - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfOtherInputsToOptionsPricingModelShareOptionsGrantedtextDescription of other inputs to options pricing model, share options grantedThe description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfOtherTransactionsThatAreCollectivelySignificanttextDescription of other transactions that are collectively significantThe 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.disclosure: IAS 24 26 b ii
ifrs-fullDescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServicestextDescription of performance obligations to arrange for another party to transfer goods or servicesThe description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]disclosure: IFRS 15 119 c - Effective 2018.01.01
ifrs-fullDescriptionOfPeriodsWhenCashFlowsAffectProfitOrLosstextDescription of periods when cash flows affect profit or lossThe description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]disclosure: IFRS 7 23 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfPeriodsWhenCashFlowsExpectedToOccurtextDescription of periods when cash flows expected to occurThe description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]disclosure: IFRS 7 23 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfPlanAmendmentsCurtailmentsAndSettlementstextDescription of plan amendments, curtailments and settlementsThe description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 c
ifrs-fullDescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperationstext blockDescription of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]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]]disclosure: IFRS 7 38 b
ifrs-fullDescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntitiestext blockDescription of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]disclosure: IAS 19 149 b
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssetstextDescription of policy for determining when transfers between levels are deemed to have occurred, assetsThe 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.disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstrumentstextDescription of policy for determining when transfers between levels are deemed to have occurred, entity's own equity instrumentsThe description of the policy for determining when transfers of the entity's own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-fullDescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilitiestextDescription of policy for determining when transfers between levels are deemed to have occurred, liabilitiesThe 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.disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95
ifrs-fullDescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextDescription of practical expedients used when applying IFRS 15 retrospectivelyThe description of the practical expedients that have been used when applying IFRS 15 retrospectively.disclosure: IFRS 15 C6 a - Effective 2018.01.01
ifrs-fullDescriptionOfPresentationCurrencytextDescription of presentation currencyThe description of the currency in which the financial statements are presented.disclosure: IAS 1 51 d, disclosure: IAS 21 53
ifrs-fullDescriptionOfPrimaryReasonsForBusinessCombinationtextDescription of primary reasons for business combinationThe description of the primary reasons for a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 d
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssetstextDescription of process for analysing changes in fair value measurements, assetsThe description of the process for analysing changes in the fair value measurements of assets from period to period.example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstrumentstextDescription of process for analysing changes in fair value measurements, entity's own equity instrumentsThe description of the process for analysing changes in the fair value measurements of the entity's own equity instruments from period to period. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-fullDescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilitiestextDescription of process for analysing changes in fair value measurements, liabilitiesThe description of the process for analysing changes in the fair value measurements of liabilities from period to period.example: IFRS 13 IE65 c, example: IFRS 13 93 g
ifrs-fullDescriptionOfRatingAgenciesUsedtextDescription of rating agencies usedThe description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets]example: IFRS 7 IG24 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfReasonForChangeInFunctionalCurrencytextDescription of reason for change in functional currencyThe 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.disclosure: IAS 21 54
ifrs-fullDescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysisThe 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]]disclosure: IFRS 7 40 c
ifrs-fullDescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncometextDescription of reason for disposing of investments in equity instruments designated at fair value through other comprehensive incomeThe 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]]disclosure: IFRS 7 11B a - Effective 2018.01.01
ifrs-fullDescriptionOfReasonForReclassificationOrChangesInPresentationtextDescription of reason for reclassifications or changes in presentationThe description of the reason for the reclassifications or changes in presentation.disclosure: IAS 1 41 c
ifrs-fullDescriptionOfReasonForUsingLongerOrShorterReportingPeriodtextDescription of reason for using longer or shorter reporting periodThe 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.disclosure: IAS 1 36 a
ifrs-fullDescriptionOfReasonForUsingPresentationAlternativetextDescription of reason for using presentation alternativeThe 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]disclosure: IFRS 7 11A b - Effective 2018.01.01
ifrs-fullDescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCosttextDescription of reason for derecognition of financial assets measured at amortised costThe description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 20A - Effective 2018.01.01
ifrs-fullDescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresenttextDescription 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 representedThe 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]disclosure: IFRS 7 11 b
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssetstextDescription of reasons for change in valuation technique used in fair value measurement, assetsThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of reasons for change in valuation technique used in fair value measurement, entity's own equity instrumentsThe description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilitiestextDescription of reasons for change in valuation technique used in fair value measurement, liabilitiesThe 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]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposaltextDescription of reasons for change in valuation technique used to measure fair value less costs of disposalThe description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii
ifrs-fullDescriptionOfReasonsForChangeOfInvestmentEntityStatustextDescription of reasons for change of investment entity statusThe description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9B
ifrs-fullDescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptionstextDescription of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptionsThe description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 c
ifrs-fullDescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentifiedtextDescription of reasons for changing way cash-generating unit is identifiedThe description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]disclosure: IAS 36 130 d iii
ifrs-fullDescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristicstextDescription of reasons for concluding that entity is investment entity if it does not have one or more typical characteristicsThe 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]]disclosure: IFRS 12 9A
ifrs-fullDescriptionOfReasonsForFairValueMeasurementAssetstextDescription of reasons for fair value measurement, assetsThe description of the reasons for the fair value measurement of assets.disclosure: IFRS 13 93 a
ifrs-fullDescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of reasons for fair value measurement, entity's own equity instrumentsThe description of the reasons for the fair value measurement of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 a
ifrs-fullDescriptionOfReasonsForFairValueMeasurementLiabilitiestextDescription of reasons for fair value measurement, liabilitiesThe description of the reasons for the fair value measurement of liabilities.disclosure: IFRS 13 93 a
ifrs-fullDescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSotextDescription of reasons for providing support to structured entity without having contractual obligation to do soThe 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.disclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b
ifrs-fullDescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSotextDescription of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soThe description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19E b
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssetstextDescription of reasons for transfers into Level 3 of fair value hierarchy, assetsThe description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instrumentsThe description of the reasons for transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers into Level 3 of fair value hierarchy, liabilitiesThe description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquitytextDescription of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive incomeThe 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]disclosure: IFRS 7 10 c - Effective 2018.01.01
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetstextDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assetsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instrumentsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilitiesThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetstextDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assetsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instrumentsThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilitiesThe 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]]disclosure: IFRS 13 93 c
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssetstextDescription of reasons for transfers out of Level 3 of fair value hierarchy, assetsThe 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]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentstextDescription of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instrumentsThe description of the reasons for transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilitiestextDescription of reasons for transfers out of Level 3 of fair value hierarchy, liabilitiesThe 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]]disclosure: IFRS 13 93 e iv
ifrs-fullDescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformationtextDescription of reasons why applying new accounting policy provides reliable and more relevant informationThe description of reasons why applying a new accounting policy provides reliable and more relevant information.disclosure: IAS 8 29 b
ifrs-fullDescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncompletetextDescription of reasons why initial accounting for business combination is incompleteThe description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 a i
ifrs-fullDescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliablytextDescription of reasons why liability cannot be measured reliablyThe description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j ii
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercometextDescription of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per centThe 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.example: IFRS 12 9 e
ifrs-fullDescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercometextDescription of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per centThe 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.example: IFRS 12 9 d
ifrs-fullDescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLawtextDescription of reasons why separate financial statements are prepared if not required by lawThe description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]disclosure: IAS 27 17 a
ifrs-fullDescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchasetextDescription of reasons why bargain purchase transaction resulted in gainThe description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]disclosure: IFRS 3 B64 n ii
ifrs-fullDescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPreparedtextDescription of fact that exemption from consolidation has been usedThe description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]disclosure: IAS 27 16 a
ifrs-fullDescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSstextDescription of reason why entity is resuming application of IFRSsThe 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.disclosure: IFRS 1 23A b
ifrs-fullDescriptionOfReasonWhyEntityStoppedApplyingIFRSstextDescription of reason why entity stopped applying IFRSsThe 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.disclosure: IFRS 1 23A a
ifrs-fullDescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControltextDescription of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rightsThe 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.example: IFRS 12 9 a
ifrs-fullDescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliabletextDescription of reason why fair value of goods or services received cannot be reliably estimatedThe 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.disclosure: IFRS 2 49
ifrs-fullDescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparabletextDescription of fact that amounts presented in financial statements are not entirely comparableThe 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.disclosure: IAS 1 36 b
ifrs-fullDescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUsetextDescription of reason why non-financial asset is being used in manner different from highest and best useThe 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.disclosure: IFRS 13 93 i
ifrs-fullDescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrencytextDescription of reason why presentation currency is different from functional currencyThe 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.disclosure: IAS 21 53
ifrs-fullDescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticabletextDescription of reason why reclassification of comparative amounts is impracticableThe description of the reason why the reclassification of comparative amounts is impracticable.disclosure: IAS 1 42 a
ifrs-fullDescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextDescription of reason why regulatory deferral account balance is no longer fully recoverable or reversibleThe description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 36
ifrs-fullDescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlantextDescription of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit planThe 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]]disclosure: IAS 19 148 d ii
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociatetextDescription of reason why using different reporting date or period for associateThe description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]disclosure: IFRS 12 22 b ii
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenturetextDescription of reason why using different reporting date or period for joint ventureThe description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]disclosure: IFRS 12 22 b ii
ifrs-fullDescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiarytextDescription of reason why using different reporting date or period for subsidiaryThe description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent's financial statements. [Refer: Subsidiaries [member]]disclosure: IFRS 12 11 b
ifrs-fullDescriptionOfRedesignatedFinancialAssetstextDescription of redesignated financial assetsThe description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]disclosure: IFRS 1 29
ifrs-fullDescriptionOfRedesignatedFinancialLiabilitiestextDescription of redesignated financial liabilitiesThe description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]disclosure: IFRS 1 29 - Expiry date 2018.01.01, disclosure: IFRS 1 29A - Effective 2018.01.01
ifrs-fullDescriptionOfRegulatoryFrameworkInWhichPlanOperatestextDescription of regulatory framework in which plan operatesThe description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a ii
ifrs-fullDescriptionOfRelationshipBetweenInternalAndExternalRatingstextDescription of relationship between internal and external ratingsThe description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]example: IFRS 7 IG24 d - Expiry date 2018.01.01, example: IFRS 7 IG25 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDescriptionOfReportableSegmentToWhichIndividualAssetBelongstextDescription of reportable segment to which individual asset belongsThe description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]disclosure: IAS 36 130 c ii
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipmenttextDescription of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipmentThe 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]disclosure: IAS 16 77 f
ifrs-fullDescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssetstextDescription of restrictions on distribution of revaluation surplus to shareholders, right-of-use assetsThe 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]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullDescriptionOfRetirementBenefitPlantextDescription of retirement benefit planThe description of a retirement benefit plan, either as part of the financial statements or in a separate report.disclosure: IAS 26 36
ifrs-fullDescriptionOfRetirementBenefitsPromisedToParticipantstextDescription of retirement benefits promised to participantsThe description of the retirement benefits promised to participants in retirement benefit plans.disclosure: IAS 26 36 e
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextDescription of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreementThe 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]disclosure: IFRS 7 13E
ifrs-fullDescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementtextDescription of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreementThe 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]disclosure: IFRS 7 13E
ifrs-fullDescriptionOfRiskFreeInterestRateShareOptionsGrantedX.XX durationRisk free interest rate, share options grantedThe 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]]disclosure: IFRS 2 47 a i
ifrs-fullDescriptionOfRisksToWhichPlanExposesEntitytextDescription of risks to which plan exposes entityThe description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 b
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssetstextDescription of sensitivity of fair value measurement to changes in unobservable inputs, assetsThe 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.disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentstextDescription of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instrumentsThe description of the sensitivity of the fair value measurement of the entity's own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiestextDescription of sensitivity of fair value measurement to changes in unobservable inputs, liabilitiesThe 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.disclosure: IFRS 13 93 h i
ifrs-fullDescriptionOfServiceConcessionArrangementtextDescription of service concession arrangementThe description of the service concession arrangement. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 a
ifrs-fullDescriptionOfSharedCharacteristicForConcentrationtextDescription of shared characteristic for concentrationThe description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B8 b
ifrs-fullDescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefitstextDescription of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefitsThe description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]disclosure: IAS 26 35 e
ifrs-fullDescriptionOfSignificantConcentrationsOfRiskRelatedToPlantextDescription of significant concentrations of risk related to planThe description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]disclosure: IAS 19 139 b
ifrs-fullDescriptionOfSignificantEventsAndTransactionstextDescription of significant events and transactionsThe 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.disclosure: IAS 34 15
ifrs-fullDescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognisedtextDescription of significant intangible assets controlled by entity but not recognisedThe 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]example: IAS 38 128 b
ifrs-fullDescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipaltextDescription of significant judgements and assumptions made in determining that entity is agent or principalThe description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.example: IFRS 12 9 c
ifrs-fullDescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServicestextDescription of significant judgements made in evaluating when customer obtains control of promised goods or servicesThe description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.disclosure: IFRS 15 125 - Effective 2018.01.01
ifrs-fullDescriptionOfSignificantPaymentTermsInContractsWithCustomerstextDescription of significant payment terms in contracts with customersThe description of the significant payment terms in contracts with customers.disclosure: IFRS 15 119 b - Effective 2018.01.01
ifrs-fullDescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGrouptextDescription of significant restrictions on entity's ability to access or use assets and settle liabilities of groupThe description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity's ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]disclosure: IFRS 12 13 a
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationshiptextDescription of sources of hedge ineffectiveness expected to affect hedging relationshipThe description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 23D - Effective 2018.01.01
ifrs-fullDescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationshiptextDescription of sources of hedge ineffectiveness that emerged in hedging relationshipThe description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 23E - Effective 2018.01.01
ifrs-fullDescriptionOfSourcesOfRevenueForAllOtherSegmentstextDescription of sources of revenue for all other segmentsThe 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]disclosure: IFRS 8 16
ifrs-fullDescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiestextDescription of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilitiesThe description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]disclosure: IFRS 7 14 b
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntitytextDescription of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entityThe description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19F
ifrs-fullDescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntitytextDescription of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entityThe description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]disclosure: IFRS 12 14, example: IFRS 12 B26 a
ifrs-fullDescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharestextDescription of terms of shares reserved for issue under options and contracts for sale of sharesThe description of terms of shares reserved for issue under options and contracts for the sale of shares.disclosure: IAS 1 79 a vii
ifrs-fullDescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquitytextDescription of timing and reason of reclassification between financial liabilities and equityThe description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]disclosure: IAS 1 80A
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssetstextDescription of to whom group within entity that decides entity's valuation policies and procedures reports, assetsThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for assets reports to.example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstrumentstextDescription of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity instrumentsThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for the entity's own equity instruments reports to. [Refer: Entity's own equity instruments [member]]example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-fullDescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilitiestextDescription of to whom group within entity that decides entity's valuation policies and procedures reports, liabilitiesThe description of who the group within the entity that decides the entity's fair value measurement valuation policies and procedures for liabilities reports to.example: IFRS 13 IE65 a ii, example: IFRS 13 93 g
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstandingtextDescription of transactions after reporting period that significantly change number of ordinary shares outstandingThe 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]]disclosure: IAS 33 70 d
ifrs-fullDescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstandingtextDescription of transactions after reporting period that significantly change number of potential ordinary shares outstandingThe 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]]disclosure: IAS 33 70 d
ifrs-fullDescriptionOfTransactionsWithRelatedPartytextDescription of transactions with related partyThe description of related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRStextDescription of transitional provisions of initially applied IFRSThe description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 d
ifrs-fullDescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriodstextDescription of transitional provisions of initially applied IFRS that might have effect on future periodsThe description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]disclosure: IAS 8 28 e
ifrs-fullDescriptionOfTypeOfHedgetextDescription of type of hedgeThe description of the type of a hedge used by the entity.disclosure: IFRS 7 22 a - Expiry date 2018.01.01
ifrs-fullDescriptionOfTypeOfPlantextDescription of type of planThe general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]disclosure: IAS 19 139 a
ifrs-fullDescriptionOfTypeOfRetirementBenefitPlantextDescription of type of retirement benefit planThe description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]disclosure: IAS 26 36 c
ifrs-fullDescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSotextDescription of type of support provided to structured entity without having contractual obligation to do soThe description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a
ifrs-fullDescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSotextDescription of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soThe description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19E a
ifrs-fullDescriptionOfTypesOfIncomeFromStructuredEntitiestextDescription of types of income from structured entitiesThe description of the types of income from structured entities. [Refer: Income from structured entities]example: IFRS 12 B26 c, disclosure: IFRS 12 27 b
ifrs-fullDescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenuestextDescription of types of products and services from which each reportable segment derives its revenuesThe description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]disclosure: IFRS 8 22 b
ifrs-fullDescriptionOfTypesOfWarrantiesAndRelatedObligationstextDescription of types of warranties and related obligationsThe description of types of warranties and related obligations in contracts with customers.disclosure: IFRS 15 119 e - Effective 2018.01.01
ifrs-fullDescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcerntext blockDisclosure of uncertainties of entity's ability to continue as going concern [text block]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.disclosure: IAS 1 25
ifrs-fullDescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivitytextDescription of unfulfilled conditions and other contingencies attached to government grant for agricultural activityThe description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]disclosure: IAS 41 57 b
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementAssetstextDescription of valuation processes used in fair value measurement, assetsThe 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).disclosure: IFRS 13 93 g
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of valuation processes used in fair value measurement, entity's own equity instrumentsThe 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).disclosure: IFRS 13 93 g
ifrs-fullDescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilitiestextDescription of valuation processes used in fair value measurement, liabilitiesThe 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).disclosure: IFRS 13 93 g
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValuetextDescription of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair valueThe description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]disclosure: IFRS 3 B64 o ii
ifrs-fullDescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsiderationtextDescription of valuation techniques and key model inputs used to measure contingent considerationThe description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]disclosure: IFRS 3 B67 b iii
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementAssetstextDescription of valuation techniques used in fair value measurement, assetsThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstrumentstextDescription of valuation techniques used in fair value measurement, entity's own equity instrumentsThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity's own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilitiestextDescription of valuation techniques used in fair value measurement, liabilitiesThe description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]disclosure: IFRS 13 93 d
ifrs-fullDescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposaltextDescription of valuation techniques used to measure fair value less costs of disposalThe description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]disclosure: IAS 36 134 e, disclosure: IAS 36 130 f ii
ifrs-fullDescriptionOfVestingRequirementsForSharebasedPaymentArrangementtextDescription of vesting requirements for share-based payment arrangementThe description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullDescriptionOfVoluntaryChangeInAccountingPolicytext blockDisclosure of voluntary change in accounting policy [text block]The disclosure of a voluntary change in accounting policy.disclosure: IAS 8 29
ifrs-fullDescriptionOfWhenEntityTypicallySatisfiesPerformanceObligationstextDescription of when entity typically satisfies performance obligationsThe description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]disclosure: IFRS 15 119 a - Effective 2018.01.01
ifrs-fullDescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherPartiestextDescription of whether entity is required to absorb losses of structured entities before other partiesThe description of whether the entity is required to absorb losses of structured entities before other parties.example: IFRS 12 B26 d
ifrs-fullDescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValuetextDescription of whether investment in associate is measured using equity method or at fair valueThe description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]disclosure: IFRS 12 21 b i
ifrs-fullDescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValuetextDescription of whether investment in joint venture is measured using equity method or at fair valueThe description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]disclosure: IFRS 12 21 b i
ifrs-fullDescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminabletextDescription of whether there are potential income tax consequences not practicably determinableThe 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]disclosure: IAS 12 82A
ifrs-fullDescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurementtextDescription of whether third-party credit enhancement is reflected in fair value measurementThe 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]]disclosure: IFRS 13 98
ifrs-fullDescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRStextDescription whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRSThe description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 b
ifrs-fullDesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractDesignated financial liabilities at fair value through profit or loss [abstract]
ifrs-fullDesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstractDesignated loans or receivables at fair value through profit or loss [abstract]
ifrs-fullDestructionOfMajorProductionPlantMembermemberDestruction of major production plant [member]This member stands for destruction of a major production plant.example: IAS 10 22 d
ifrs-fullDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentstextExplanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based paymentsThe explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 46
ifrs-fullDifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributedX duration creditDifference between carrying amount of dividends payable and carrying amount of non-cash assets distributedThe 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]]disclosure: IFRIC 17 15
ifrs-fullDifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligationX instantDifference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligationThe 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]]disclosure: IFRS 7 10 b, disclosure: IFRS 7 10A b - Effective 2018.01.01
ifrs-fullDilutedEarningsLossPerShareX.XX durationDiluted earnings (loss) per shareThe 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]]disclosure: IAS 33 66
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsX.XX durationDiluted earnings (loss) per share from continuing operationsDiluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]disclosure: IAS 33 66
ifrs-fullDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationDiluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDiluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]disclosure: IFRS 14 26
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsX.XX durationDiluted earnings (loss) per share from discontinued operationsDiluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]disclosure: IAS 33 68
ifrs-fullDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationDiluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxDiluted 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]]disclosure: IFRS 14 26
ifrs-fullDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTaxX.XX durationDiluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxDiluted 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]disclosure: IFRS 14 26
ifrs-fullDilutedEarningsPerShareAbstractDiluted earnings per share [abstract]
ifrs-fullDilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinarySharessharesDilutive effect of convertible instruments on number of ordinary sharesThe number of dilutive potential ordinary shares that relate to the assumed conversion of the entity's convertible instruments.common practice: IAS 33 70 b
ifrs-fullDilutiveEffectOfShareOptionsOnNumberOfOrdinarySharessharesDilutive effect of share options on number of ordinary sharesThe number of dilutive potential ordinary shares that relate to the assumed exercise of the entity's share options.common practice: IAS 33 70 b
ifrs-fullDirectFinanceLeasesAcquiredInBusinessCombinationMembermemberDirect finance leases acquired in business combination [member]This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]example: IFRS 3 B64 h
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyX duration debitDirect operating expense from investment propertyThe amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]common practice: IAS 40 75 f
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyAbstractDirect operating expense from investment property [abstract]
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncomeX duration debitDirect operating expense from investment property generating rental incomeThe 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]disclosure: IAS 40 75 f ii
ifrs-fullDirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncomeX duration debitDirect operating expense from investment property not generating rental incomeThe 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]disclosure: IAS 40 75 f iii
ifrs-fullDirectorsRemunerationExpenseX duration debitDirectors' remuneration expenseThe amount of remuneration paid or payable to the entity's directors.common practice: IAS 1 112 c
ifrs-fullDisclosureOfAccountingJudgementsAndEstimatesExplanatorytext blockDisclosure of accounting judgements and estimates [text block]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]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatorytext blockDisclosure of accrued expenses and other liabilities [text block]The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfAcquiredReceivablesAbstractDisclosure of acquired receivables [abstract]
ifrs-fullDisclosureOfAcquiredReceivablesExplanatorytext blockDisclosure of acquired receivables [text block]The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h
ifrs-fullDisclosureOfAcquiredReceivablesLineItemsDisclosure of acquired receivables [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAcquiredReceivablesTabletableDisclosure of acquired receivables [table]Schedule disclosing information related to receivables acquired in business combinations.disclosure: IFRS 3 B64 h
ifrs-fullDisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatorytext blockDisclosure of actual claims compared with previous estimates [text block]The disclosure of actual claims compared with previous estimates (ie claims development). The disclosure about claims development shall go back to the period when the earliest material claim arose for which there is still uncertainty about the amount and timing of the claims payments, but need not go back more than ten years. An insurer need not disclose this information for claims for which uncertainty about the amount and timing of claims payments is typically resolved within one year.disclosure: IFRS 4 39 c iii
ifrs-fullDisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatorytext blockDisclosure of additional information about defined benefit plans [text block]The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]disclosure: IAS 19 137
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatorytext blockDisclosure of additional information about leasing activities for lessee [text block]The disclosure of additional information about leasing activities of a lessee.disclosure: IFRS 16 59 - Effective 2019.01.01
ifrs-fullDisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatorytext blockDisclosure of additional information about leasing activities for lessor [text block]The disclosure of additional information about leasing activities of a lessor.disclosure: IFRS 16 92 - Effective 2019.01.01
ifrs-fullDisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatorytext blockDisclosure of additional information about understanding financial position and liquidity of entity [text block]The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.example: IAS 7 50
ifrs-fullDisclosureOfAdditionalInformationExplanatorytext blockDisclosure of additional information [text block]The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.disclosure: IAS 1 112 c
ifrs-fullDisclosureOfAllowanceForCreditLossesExplanatorytext blockDisclosure of allowance for credit losses [text block]The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfAmountsArisingFromInsuranceContractsExplanatorytext blockDisclosure of amounts arising from insurance contracts [text block]The disclosure of information that identifies and explains the amounts in the entity's financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 36
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstractDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatorytext blockDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]disclosure: IAS 24 18A
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItemsDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTabletableDisclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]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.disclosure: IAS 24 18A
ifrs-fullDisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatorytextDescription of amounts of potential income tax consequences practicably determinableThe 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]disclosure: IAS 12 82A
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstractDisclosure 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-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatorytext blockDisclosure 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]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.disclosure: IAS 1 61
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItemsDisclosure 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]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTabletableDisclosure 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]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.disclosure: IAS 1 61
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstractDisclosure of analysis of other comprehensive income by item [abstract]
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatorytext blockDisclosure of analysis of other comprehensive income by item [text block]The entire disclosure of the analysis of other comprehensive income by item.disclosure: IAS 1 106A
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItemsDisclosure of analysis of other comprehensive income by item [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTabletableDisclosure of analysis of other comprehensive income by item [table]Schedule disclosing information related to the analysis of other comprehensive income by item.disclosure: IAS 1 106A
ifrs-fullDisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatorytext blockDisclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]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]example: IAS 19 137
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseAbstractDisclosure of detailed information about arrangements involving legal form of lease [abstract]
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseExplanatorytext blockDisclosure of arrangements involving legal form of lease [text block]The entire disclosure for arrangements involving the legal form of a lease.disclosure: SIC 27 Disclosure - Expiry date 2019.01.01
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseLineItemsDisclosure of detailed information about arrangements involving legal form of lease [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfArrangementsInvolvingLegalFormOfLeaseTabletableDisclosure of detailed information about arrangements involving legal form of lease [table]Schedule disclosing information related to details of arrangements involving the legal form of a lease.disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstractDisclosure of assets and liabilities with significant risk of material adjustment [abstract]
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatorytext blockDisclosure of assets and liabilities with significant risk of material adjustment [text block]The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.disclosure: IAS 1 125
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItemsDisclosure of assets and liabilities with significant risk of material adjustment [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTabletableDisclosure of assets and liabilities with significant risk of material adjustment [table]Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.disclosure: IAS 1 125
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstractDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatorytext blockDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItemsDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTabletableDisclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.disclosure: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullDisclosureOfAuditorsRemunerationExplanatorytext blockDisclosure of auditors' remuneration [text block]The disclosure of compensation to the entity's auditors.common practice: IAS 1 10 e
ifrs-fullDisclosureOfAuthorisationOfFinancialStatementsExplanatorytext blockDisclosure of authorisation of financial statements [text block]The disclosure of the authorisation of financial statements for issue.common practice: IAS 1 10 e
ifrs-fullDisclosureOfAvailableforsaleAssetsExplanatorytext blockDisclosure of available-for-sale financial assets [text block]The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]common practice: IAS 1 10 e
ifrs-fullDisclosureOfBasisOfConsolidationExplanatorytext blockDisclosure of basis of consolidation [text block]The disclosure of the basis used for consolidation.common practice: IAS 1 10 e
ifrs-fullDisclosureOfBasisOfPreparationOfFinancialStatementsExplanatorytext blockDisclosure of basis of preparation of financial statements [text block]The disclosure of the basis used for the preparation of the financial statements.common practice: IAS 1 10 e
ifrs-fullDisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatorytext blockDisclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.disclosure: IAS 41 Disclosure
ifrs-fullDisclosureOfBorrowingCostsExplanatorytext blockDisclosure of borrowing costs [text block]The entire disclosure for borrowing costs.disclosure: IAS 23 Disclosure
ifrs-fullDisclosureOfBorrowingsExplanatorytext blockDisclosure of borrowings [text block]The disclosure of borrowings. [Refer: Borrowings]common practice: IAS 1 10 e
ifrs-fullDisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatorytext blockDisclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]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.disclosure: IFRS 11 C5
ifrs-fullDisclosureOfBusinessCombinationsAbstractDisclosure of detailed information about business combination [abstract]
ifrs-fullDisclosureOfBusinessCombinationsExplanatorytext blockDisclosure of business combinations [text block]The entire disclosure for business combinations.disclosure: IFRS 3 Disclosures
ifrs-fullDisclosureOfBusinessCombinationsLineItemsDisclosure of detailed information about business combination [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfBusinessCombinationsTabletableDisclosure of detailed information about business combination [table]Schedule disclosing information related to details of business combinations.disclosure: IFRS 3 B64
ifrs-fullDisclosureOfCashAndBankBalancesAtCentralBanksExplanatorytext blockDisclosure of cash and bank balances at central banks [text block]The disclosure of cash and bank balances at central banks.common practice: IAS 1 10 e
ifrs-fullDisclosureOfCashAndCashEquivalentsExplanatorytext blockDisclosure of cash and cash equivalents [text block]The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]common practice: IAS 1 10 e
ifrs-fullDisclosureOfCashFlowStatementExplanatorytext blockDisclosure of cash flow statement [text block]The entire disclosure for a statement of cash flows.disclosure: IAS 7 Presentation of a statement of cash flows
ifrs-fullDisclosureOfChangesInAccountingEstimatesAbstractDisclosure of changes in accounting estimates [abstract]
ifrs-fullDisclosureOfChangesInAccountingEstimatesExplanatorytext blockDisclosure of changes in accounting estimates [text block]The disclosure of changes in accounting estimates.disclosure: IAS 8 39
ifrs-fullDisclosureOfChangesInAccountingEstimatesLineItemsDisclosure of changes in accounting estimates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfChangesInAccountingEstimatesTabletableDisclosure of changes in accounting estimates [table]Schedule disclosing information related to the changes in accounting estimates.disclosure: IAS 8 39
ifrs-fullDisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatorytext blockDisclosure of changes in accounting policies, accounting estimates and errors [text block]The entire disclosure for changes in accounting policies, accounting estimates and errors.disclosure: IAS 8 Accounting policies
ifrs-fullDisclosureOfChangesInAccountingPoliciesExplanatorytext blockDisclosure of changes in accounting policies [text block]The disclosure of changes made to accounting policies by the entity.common practice: IAS 1 10 e
ifrs-fullDisclosureOfClaimsAndBenefitsPaidExplanatorytext blockDisclosure of claims and benefits paid [text block]The disclosure of claims and benefits paid to policyholders.common practice: IAS 1 10 e
ifrs-fullDisclosureOfClassesOfShareCapitalAbstractDisclosure of classes of share capital [abstract]
ifrs-fullDisclosureOfClassesOfShareCapitalExplanatorytext blockDisclosure of classes of share capital [text block]The disclosure of classes of share capital. [Refer: Share capital [member]]disclosure: IAS 1 79 a
ifrs-fullDisclosureOfClassesOfShareCapitalLineItemsDisclosure of classes of share capital [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfClassesOfShareCapitalTabletableDisclosure of classes of share capital [table]Schedule disclosing information related to classes of share capital.disclosure: IAS 1 79 a
ifrs-fullDisclosureOfCollateralExplanatorytext blockDisclosure of collateral [text block]The disclosure of assets and liabilities used as collateral.common practice: IAS 1 10 e
ifrs-fullDisclosureOfCommitmentsAndContingentLiabilitiesExplanatorytext blockDisclosure of commitments and contingent liabilities [text block]The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfCommitmentsExplanatorytext blockDisclosure of commitments [text block]The disclosure of commitments.common practice: IAS 1 10 e
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstractDisclosure of comparative information prepared under previous GAAP [abstract]
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatorytext blockDisclosure of comparative information prepared under previous GAAP [text block]The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP.disclosure: IFRS 1 24
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItemsDisclosure of comparative information prepared under previous GAAP [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfComparativeInformationPreparedUnderPreviousGAAPTabletableDisclosure of comparative information prepared under previous GAAP [table]Schedule disclosing information related to comparative information prepared under previous GAAP.disclosure: IFRS 1 24
ifrs-fullDisclosureOfCompositionOfGroupExplanatorytext blockDisclosure of composition of group [text block]The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]disclosure: IFRS 12 10 a i
ifrs-fullDisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatorytextDescription of compound financial instruments with multiple embedded derivativesThe description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 17
ifrs-fullDisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatorytext blockDisclosure of separate financial statements [text block]The entire disclosure for separate financial statements.disclosure: IAS 27 Disclosure, disclosure: IFRS 12 Objective
ifrs-fullDisclosureOfContingentLiabilitiesAbstractDisclosure of contingent liabilities [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesExplanatorytext blockDisclosure of contingent liabilities [text block]The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationAbstractDisclosure of contingent liabilities in business combination [abstract]
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationExplanatorytext blockDisclosure of contingent liabilities in business combination [text block]The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationLineItemsDisclosure of contingent liabilities in business combination [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesInBusinessCombinationTabletableDisclosure of contingent liabilities in business combination [table]Schedule disclosing information related to contingent liabilities in business combinations.disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B67 c
ifrs-fullDisclosureOfContingentLiabilitiesLineItemsDisclosure of contingent liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfContingentLiabilitiesTabletableDisclosure of contingent liabilities [table]Schedule disclosing information related to contingent liabilities.disclosure: IAS 37 86
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstractDisclosure of continuing involvement in derecognised financial assets [abstract]
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatorytext blockDisclosure of continuing involvement in derecognised financial assets [text block]The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]disclosure: IFRS 7 42E, disclosure: IFRS 7 42G
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItemsDisclosure of continuing involvement in derecognised financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTabletableDisclosure of continuing involvement in derecognised financial assets [table]Schedule disclosing information related to continuing involvement in derecognised financial assets.disclosure: IFRS 7 42E, disclosure: IFRS 7 42G
ifrs-fullDisclosureOfCostOfSalesExplanatorytext blockDisclosure of cost of sales [text block]The disclosure of the cost of sales. [Refer: Cost of sales]common practice: IAS 1 10 e
ifrs-fullDisclosureOfCreditRiskExplanatorytext blockDisclosure of credit risk [text block]The disclosure of credit risk. [Refer: Credit risk [member]]common practice: IAS 1 10 e, disclosure: IFRS 7 Credit risk - Effective 2018.01.01
ifrs-fullDisclosureOfCreditRiskExposureAbstractDisclosure of credit risk exposure [abstract]
ifrs-fullDisclosureOfCreditRiskExposureExplanatorytext blockDisclosure of credit risk exposure [text block]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.disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullDisclosureOfCreditRiskExposureLineItemsDisclosure of credit risk exposure [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfCreditRiskExposureTabletableDisclosure of credit risk exposure [table]Schedule disclosing information related to the credit risk exposure.disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullDisclosureOfCreditRiskOfInsuranceContractsExplanatorytext blockDisclosure of credit risk of insurance contracts [text block]The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]disclosure: IFRS 4 39 d
ifrs-fullDisclosureOfDebtSecuritiesExplanatorytext blockDisclosure of debt instruments [text block]The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatorytext blockDisclosure of deferred acquisition costs arising from insurance contracts [text block]The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDeferredIncomeExplanatorytext blockDisclosure of deferred income [text block]The disclosure of deferred income. [Refer: Deferred income]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDeferredTaxesExplanatorytext blockDisclosure of deferred taxes [text block]The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDefinedBenefitPlansAbstractDisclosure of defined benefit plans [abstract]
ifrs-fullDisclosureOfDefinedBenefitPlansExplanatorytext blockDisclosure of defined benefit plans [text block]The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]disclosure: IAS 19 138
ifrs-fullDisclosureOfDefinedBenefitPlansLineItemsDisclosure of defined benefit plans [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDefinedBenefitPlansTabletableDisclosure of defined benefit plans [table]Schedule disclosing information related to defined benefit plans.disclosure: IAS 19 138
ifrs-fullDisclosureOfDepositsFromBanksExplanatorytext blockDisclosure of deposits from banks [text block]The disclosure of deposits from banks. [Refer: Deposits from banks]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDepositsFromCustomersExplanatorytext blockDisclosure of deposits from customers [text block]The disclosure of deposits from customers. [Refer: Deposits from customers]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDepreciationAndAmortisationExpenseExplanatorytext blockDisclosure of depreciation and amortisation expense [text block]The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDerivativeFinancialInstrumentsExplanatorytext blockDisclosure of derivative financial instruments [text block]The disclosure of derivative financial instruments. [Refer: Derivatives [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDetailedInformationAboutArrangementsInvolvingLegalFormOfLeaseExplanatorytext blockDisclosure of detailed information about arrangements involving legal form of lease [text block]The disclosure of detailed information about arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]]disclosure: SIC 27 10 - Expiry date 2019.01.01
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsAbstractDisclosure of detailed information about biological assets [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsExplanatorytext blockDisclosure of detailed information about biological assets [text block]The disclosure of detailed information about biological assets. [Refer: Biological assets]example: IAS 41 43
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsLineItemsDisclosure of detailed information about biological assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBiologicalAssetsTabletableDisclosure of detailed information about biological assets [table]Schedule disclosing information related to details of biological assets.example: IAS 41 43
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsAbstractDisclosure of detailed information about borrowings [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsExplanatorytext blockDisclosure of detailed information about borrowings [text block]The disclosure of detailed information about borrowings. [Refer: Borrowings]common practice: IFRS 7 7
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsLineItemsDisclosure of detailed information about borrowings [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutBorrowingsTabletableDisclosure of detailed information about borrowings [table]Schedule disclosing information related to details of borrowings.common practice: IFRS 7 7
ifrs-fullDisclosureOfDetailedInformationAboutBusinessCombinationsExplanatorytext blockDisclosure of detailed information about business combinations [text block]The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 Disclosures application of paragraphs 59 and 61
ifrs-fullDisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatorytext blockDisclosure of detailed information about financial instruments [text block]The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsAbstractDisclosure of detailed information about hedged items [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsExplanatorytext blockDisclosure of detailed information about hedged items [text block]The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsLineItemsDisclosure of detailed information about hedged items [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgedItemsTabletableDisclosure of detailed information about hedged items [table]Schedule disclosing information related to details of hedged items.disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgesExplanatorytext blockDisclosure of detailed information about hedges [text block]The disclosure of detailed information about hedges.disclosure: IFRS 7 22 - Expiry date 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsAbstractDisclosure of detailed information about hedging instruments [abstract]
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatorytext blockDisclosure of detailed information about hedging instruments [text block]The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsLineItemsDisclosure of detailed information about hedging instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDetailedInformationAboutHedgingInstrumentsTabletableDisclosure of detailed information about hedging instruments [table]Schedule disclosing information related to details of hedging instruments.disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullDisclosureOfDetailedInformationAboutIntangibleAssetsExplanatorytext blockDisclosure of detailed information about intangible assets [text block]The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118
ifrs-fullDisclosureOfDetailedInformationAboutInvestmentPropertyExplanatorytext blockDisclosure of detailed information about investment property [text block]The disclosure of detailed information about investment property. [Refer: Investment property]disclosure: IAS 40 32A
ifrs-fullDisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatorytext blockDisclosure of detailed information about property, plant and equipment [text block]The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73
ifrs-fullDisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatorytext blockDisclosure of detailed information about service concession arrangements [text block]The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstractDisclosure of disaggregation of revenue from contracts with customers [abstract]
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatorytext blockDisclosure of disaggregation of revenue from contracts with customers [text block]The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]disclosure: IFRS 15 114 - Effective 2018.01.01
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItemsDisclosure of disaggregation of revenue from contracts with customers [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTabletableDisclosure of disaggregation of revenue from contracts with customers [table]Schedule disclosing information related to the disaggregation of revenue from contracts with customers.disclosure: IFRS 15 114 - Effective 2018.01.01
ifrs-fullDisclosureOfDiscontinuedOperationsExplanatorytext blockDisclosure of discontinued operations [text block]The disclosure of discontinued operations. [Refer: Discontinued operations [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfDividendsExplanatorytext blockDisclosure of dividends [text block]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.common practice: IAS 1 10 e
ifrs-fullDisclosureOfEarningsPerShareExplanatorytext blockDisclosure of earnings per share [text block]The entire disclosure for earnings per share.disclosure: IAS 33 Disclosure
ifrs-fullDisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatorytext blockDisclosure of effect of change of investment entity status on financial statements [text block]The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9B
ifrs-fullDisclosureOfEffectOfChangesInForeignExchangeRatesExplanatorytext blockDisclosure of effect of changes in foreign exchange rates [text block]The entire disclosure for the effect of changes in foreign exchange rates.disclosure: IAS 21 Disclosure
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstractDisclosure of effect of overlay approach reclassification on profit or loss [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatorytext blockDisclosure of effect of overlay approach reclassification on profit or loss [text block]The disclosure of the effect of the overlay approach reclassification on profit or loss.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstractDisclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatorytext blockDisclosure of effect of overlay approach reclassification on profit or loss for associates [text block]The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItemsDisclosure of effect of overlay approach reclassification on profit or loss for associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTabletableDisclosure of effect of overlay approach reclassification on profit or loss for associates [table]Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstractDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatorytext blockDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItemsDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTabletableDisclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItemsDisclosure of effect of overlay approach reclassification on profit or loss [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTabletableDisclosure of effect of overlay approach reclassification on profit or loss [table]Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullDisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatorytext blockDisclosure 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]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.disclosure: IFRS 12 18
ifrs-fullDisclosureOfEmployeeBenefitsExplanatorytext blockDisclosure of employee benefits [text block]The entire disclosure for employee benefits.disclosure: IAS 19 Scope
ifrs-fullDisclosureOfEntitysReportableSegmentsExplanatorytext blockDisclosure of entity's operating segments [text block]The entire disclosure for operating segments.disclosure: IFRS 8 Disclosure
ifrs-fullDisclosureOfEventsAfterReportingPeriodExplanatorytext blockDisclosure of events after reporting period [text block]The entire disclosure for events after the reporting period.disclosure: IAS 10 Disclosure
ifrs-fullDisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatorytextDescription 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 relatesThe 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]disclosure: IAS 12 82
ifrs-fullDisclosureOfExpensesByNatureExplanatorytext blockDisclosure of expenses by nature [text block]The disclosure of expenses by nature. [Refer: Expenses, by nature]common practice: IAS 1 10 e
ifrs-fullDisclosureOfExpensesExplanatorytext blockDisclosure of expenses [text block]The disclosure of expenses.common practice: IAS 1 10 e
ifrs-fullDisclosureOfExplorationAndEvaluationAssetsExplanatorytext blockDisclosure of exploration and evaluation assets [text block]The entire disclosure for exploration and evaluation assets.disclosure: IFRS 6 Disclosure
ifrs-fullDisclosureOfExternalCreditExposuresAbstractDisclosure of external credit grades [abstract]
ifrs-fullDisclosureOfExternalCreditExposuresExplanatorytext blockDisclosure of external credit grades [text block]The disclosure of external credit grades. [Refer: External credit grades [member]]example: IFRS 7 IG24 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfExternalCreditExposuresLineItemsDisclosure of external credit grades [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfExternalCreditExposuresTabletableDisclosure of external credit grades [table]Schedule disclosing information related to external credit grades.example: IFRS 7 IG24 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticabletextExplanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticableThe explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]disclosure: IFRS 3 B64 q
ifrs-fullDisclosureOfFairValueMeasurementExplanatorytext blockDisclosure of fair value measurement [text block]The entire disclosure for fair value measurement.disclosure: IFRS 13 Disclosure
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsAbstractDisclosure of fair value measurement of assets [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsExplanatorytext blockDisclosure of fair value measurement of assets [text block]The disclosure of the fair value measurement of assets.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsLineItemsDisclosure of fair value measurement of assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfAssetsTabletableDisclosure of fair value measurement of assets [table]Schedule disclosing information related to the fair value measurement of assets.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfEquityAbstractDisclosure of fair value measurement of equity [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfEquityExplanatorytext blockDisclosure of fair value measurement of equity [text block]The disclosure of the fair value measurement of equity.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfEquityLineItemsDisclosure of fair value measurement of equity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfEquityTabletableDisclosure of fair value measurement of equity [table]Schedule disclosing information related to the fair value measurement of equity.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesAbstractDisclosure of fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesExplanatorytext blockDisclosure of fair value measurement of liabilities [text block]The disclosure of the fair value measurement of liabilities.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesLineItemsDisclosure of fair value measurement of liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueMeasurementOfLiabilitiesTabletableDisclosure of fair value measurement of liabilities [table]Schedule disclosing information related to the fair value measurement of liabilities.disclosure: IFRS 13 93
ifrs-fullDisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatorytext blockDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]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]disclosure: IFRS 7 11A c - Effective 2018.01.01
ifrs-fullDisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatorytext blockDisclosure 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]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.disclosure: IFRS 7 30
ifrs-fullDisclosureOfFairValueOfFinancialInstrumentsExplanatorytext blockDisclosure of fair value of financial instruments [text block]The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItemsDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTabletableDisclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.disclosure: IFRS 7 11A c - Effective 2018.01.01
ifrs-fullDisclosureOfFairValueOfPlanAssetsAbstractDisclosure of fair value of plan assets [abstract]
ifrs-fullDisclosureOfFairValueOfPlanAssetsExplanatorytext blockDisclosure of fair value of plan assets [text block]The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]disclosure: IAS 19 142
ifrs-fullDisclosureOfFairValueOfPlanAssetsLineItemsDisclosure of fair value of plan assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValueOfPlanAssetsTabletableDisclosure of fair value of plan assets [table]Schedule disclosing information related to the fair value of defined benefit plan assets.disclosure: IAS 19 142
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstractDisclosure of fair values of items used as deemed cost [abstract]
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatorytext blockDisclosure of fair values of items used as deemed cost [text block]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]disclosure: IFRS 1 30
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItemsDisclosure of fair values of items used as deemed cost [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFairValuesOfItemsUsedAsDeemedCostTabletableDisclosure of fair values of items used as deemed cost [table]Schedule disclosing information related to the fair values of items used as deemed cost in the entity's first IFRS financial statements.disclosure: IFRS 1 30
ifrs-fullDisclosureOfFeeAndCommissionIncomeExpenseExplanatorytext blockDisclosure of fee and commission income (expense) [text block]The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceCostExplanatorytext blockDisclosure of finance cost [text block]The disclosure of finance cost. [Refer: Finance costs]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceIncomeExpenseExplanatorytext blockDisclosure of finance income (cost) [text block]The disclosure of finance income (cost). [Refer: Finance income (cost)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceIncomeExplanatorytext blockDisclosure of finance income [text block]The disclosure of finance income. [Refer: Finance income]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstractDisclosure of finance lease and operating lease by lessee [abstract]
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatorytext blockDisclosure of finance lease and operating lease by lessee [text block]The disclosure of finance leases and operating leases by the lessee.disclosure: IAS 17 31 - Expiry date 2019.01.01, disclosure: IAS 17 35 - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItemsDisclosure of finance lease and operating lease by lessee [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTabletableDisclosure of finance lease and operating lease by lessee [table]Schedule disclosing information related to finance leases and operating leases by the lessee.disclosure: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstractDisclosure of finance lease and operating lease by lessor [abstract]
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatorytext blockDisclosure of finance lease and operating lease by lessor [text block]The disclosure of finance leases and operating leases by the lessor.disclosure: IAS 17 47 - Expiry date 2019.01.01, disclosure: IAS 17 56 - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItemsDisclosure of finance lease and operating lease by lessor [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinanceLeaseAndOperatingLeaseByLessorTabletableDisclosure of finance lease and operating lease by lessor [table]Schedule disclosing information related to finance leases and operating leases by the lessor.disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfFinancialAssetsAbstractDisclosure of financial assets [abstract]
ifrs-fullDisclosureOfFinancialAssetsExplanatorytext blockDisclosure of financial assets [text block]The disclosure of financial assets. [Refer: Financial assets]disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialAssetsHeldForTradingExplanatorytext blockDisclosure of financial assets held for trading [text block]The disclosure of financial assets classified as held for trading. [Refer: Financial assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialAssetsLineItemsDisclosure of financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTabletableDisclosure of financial assets [table]Schedule disclosing information related to financial assets.disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstractDisclosure of financial assets that are either past due or impaired [abstract]
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatorytext blockDisclosure of financial assets that are either past due or impaired [text block]The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItemsDisclosure of financial assets that are either past due or impaired [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTabletableDisclosure of financial assets that are either past due or impaired [table]Schedule disclosing information related to financial assets that are either past due or impaired.disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstractDisclosure of financial assets to which overlay approach is applied [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatorytext blockDisclosure of financial assets to which overlay approach is applied [text block]The disclosure of financial assets to which the overlay approach is applied.disclosure: IFRS 4 39L b - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstractDisclosure of financial assets to which overlay approach is applied for associates [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatorytext blockDisclosure of financial assets to which overlay approach is applied for associates [text block]The disclosure of financial assets to which the overlay approach is applied for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItemsDisclosure of financial assets to which overlay approach is applied for associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTabletableDisclosure of financial assets to which overlay approach is applied for associates [table]Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstractDisclosure of financial assets to which overlay approach is applied for joint ventures [abstract]
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatorytext blockDisclosure of financial assets to which overlay approach is applied for joint ventures [text block]The disclosure of financial assets to which the overlay approach is applied for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItemsDisclosure of financial assets to which overlay approach is applied for joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTabletableDisclosure of financial assets to which overlay approach is applied for joint ventures [table]Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItemsDisclosure of financial assets to which overlay approach is applied [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTabletableDisclosure of financial assets to which overlay approach is applied [table]Schedule disclosing information related to the financial assets to which the overlay approach is applied.disclosure: IFRS 4 39L b - Effective on first application of IFRS 9
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstractDisclosure of transferred financial assets that are not derecognised in their entirety [abstract]
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatorytext blockDisclosure of transferred financial assets that are not derecognised in their entirety [text block]The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]disclosure: IFRS 7 42D
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItemsDisclosure of transferred financial assets that are not derecognised in their entirety [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTabletableDisclosure of transferred financial assets that are not derecognised in their entirety [table]Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.disclosure: IFRS 7 42D
ifrs-fullDisclosureOfFinancialInstrumentsAbstractDisclosure of detailed information about financial instruments [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatorytext blockDisclosure of financial instruments at fair value through profit or loss [text block]The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstractDisclosure of financial instruments by type of interest rate [abstract]
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatorytext blockDisclosure of financial instruments by type of interest rate [text block]The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]common practice: IFRS 7 39
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItemsDisclosure of financial instruments by type of interest rate [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsByTypeOfInterestRateTabletableDisclosure of financial instruments by type of interest rate [table]Schedule disclosing information related to financial instruments, by type of interest rate.common practice: IFRS 7 39
ifrs-fullDisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatorytext blockDisclosure of financial instruments designated at fair value through profit or loss [text block]The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialInstrumentsExplanatorytext blockDisclosure of financial instruments [text block]The entire disclosure for financial instruments.disclosure: IFRS 7 Scope
ifrs-fullDisclosureOfFinancialInstrumentsHeldForTradingExplanatorytext blockDisclosure of financial instruments held for trading [text block]The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialInstrumentsLineItemsDisclosure of detailed information about financial instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialInstrumentsTabletableDisclosure of detailed information about financial instruments [table]Schedule disclosing information related to details of financial instruments.disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K - Effective 2018.01.01
ifrs-fullDisclosureOfFinancialLiabilitiesAbstractDisclosure of financial liabilities [abstract]
ifrs-fullDisclosureOfFinancialLiabilitiesExplanatorytext blockDisclosure of financial liabilities [text block]The disclosure of financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialLiabilitiesHeldForTradingExplanatorytext blockDisclosure of financial liabilities held for trading [text block]The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfFinancialLiabilitiesLineItemsDisclosure of financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfFinancialLiabilitiesTabletableDisclosure of financial liabilities [table]Schedule disclosing information related to financial liabilities.disclosure: IFRS 7 7
ifrs-fullDisclosureOfFinancialRiskManagementExplanatorytext blockDisclosure of financial risk management [text block]The disclosure of the entity's financial risk management practices and policies.common practice: IAS 1 10 e
ifrs-fullDisclosureOfFirstTimeAdoptionExplanatorytext blockDisclosure of first-time adoption [text block]The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards.disclosure: IFRS 1 Presentation and disclosure
ifrs-fullDisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatorytext blockDisclosure of forms of funding of structured entity and their weighted-average life [text block]The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.example: IFRS 12 B26 g
ifrs-fullDisclosureOfGeneralAndAdministrativeExpenseExplanatorytext blockDisclosure of general and administrative expense [text block]The disclosure of general and administrative expenses. [Refer: Administrative expenses]common practice: IAS 1 10 e
ifrs-fullDisclosureOfGeneralHedgeAccountingExplanatorytext blockDisclosure of general hedge accounting [text block]The entire disclosure for general hedge accounting.disclosure: IFRS 7 Hedge accounting - Effective 2018.01.01
ifrs-fullDisclosureOfGeneralInformationAboutFinancialStatementsExplanatorytext blockDisclosure of general information about financial statements [text block]The entire disclosure for general information about financial statements.disclosure: IAS 1 51
ifrs-fullDisclosureOfGeographicalAreasAbstractDisclosure of geographical areas [abstract]
ifrs-fullDisclosureOfGeographicalAreasExplanatorytext blockDisclosure of geographical areas [text block]The disclosure of geographical information.disclosure: IFRS 8 33
ifrs-fullDisclosureOfGeographicalAreasLineItemsDisclosure of geographical areas [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfGeographicalAreasTabletableDisclosure of geographical areas [table]Schedule disclosing information related to geographical areas.disclosure: IFRS 8 33
ifrs-fullDisclosureOfGoingConcernExplanatorytext blockDisclosure of going concern [text block]The disclosure of the entity's ability to continue as a going concern.common practice: IAS 1 10 e
ifrs-fullDisclosureOfGoodwillExplanatorytext blockDisclosure of goodwill [text block]The disclosure of goodwill. [Refer: Goodwill]common practice: IAS 1 10 e
ifrs-fullDisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatorytextExplanation of goodwill not allocated to cash-generating unitThe explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]disclosure: IAS 36 133
ifrs-fullDisclosureOfGovernmentGrantsExplanatorytext blockDisclosure of government grants [text block]The entire disclosure for government grants.disclosure: IAS 20 Disclosure
ifrs-fullDisclosureOfHedgeAccountingAbstractDisclosure of detailed information about hedges [abstract]
ifrs-fullDisclosureOfHedgeAccountingExplanatorytext blockDisclosure of hedge accounting [text block]The disclosure of hedge accounting.disclosure: IFRS 7 22 - Expiry date 2018.01.01
ifrs-fullDisclosureOfHedgeAccountingLineItemsDisclosure of detailed information about hedges [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfHedgeAccountingTabletableDisclosure of detailed information about hedges [table]Schedule disclosing information related to details of hedges.disclosure: IFRS 7 22 - Expiry date 2018.01.01
ifrs-fullDisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatorytext blockDisclosure of how entity aggregated interests in similar entities [text block]The disclosure of how the entity aggregated its interests in similar entities.disclosure: IFRS 12 B3
ifrs-fullDisclosureOfHyperinflationaryReportingExplanatorytext blockDisclosure of hyperinflationary reporting [text block]The entire disclosure for financial reporting in hyperinflationary economies.disclosure: IAS 29 Disclosures
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstractDisclosure of impairment loss and reversal of impairment loss [abstract]
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatorytext blockDisclosure of impairment loss and reversal of impairment loss [text block]The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]disclosure: IAS 36 126
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItemsDisclosure of impairment loss and reversal of impairment loss [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossAndReversalOfImpairmentLossTabletableDisclosure of impairment loss and reversal of impairment loss [table]Schedule disclosing information related to impairment loss and the reversal of impairment loss.disclosure: IAS 36 126
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedAbstractDisclosure of impairment loss recognised or reversed [abstract]
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedLineItemsDisclosure of impairment loss recognised or reversed [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfImpairmentLossRecognisedOrReversedTabletableDisclosure of impairment loss recognised or reversed [table]Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.disclosure: IAS 36 130 d ii
ifrs-fullDisclosureOfImpairmentOfAssetsExplanatorytext blockDisclosure of impairment of assets [text block]The entire disclosure for the impairment of assets.disclosure: IAS 36 Disclosure
ifrs-fullDisclosureOfIncomeTaxExplanatorytext blockDisclosure of income tax [text block]The entire disclosure for income taxes.disclosure: IAS 12 Disclosure
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatorytext blockDisclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options).disclosure: IFRS 2 47 b
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatorytext blockDisclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]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.disclosure: IFRS 2 47 c
ifrs-fullDisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatorytext blockDisclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]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.disclosure: IFRS 2 47 a
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstractDisclosure of information about activities subject to rate regulation [abstract]
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatorytext blockDisclosure of information about activities subject to rate regulation [text block]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.disclosure: IFRS 14 Explanation of activities subject to rate regulation
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItemsDisclosure of information about activities subject to rate regulation [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutActivitiesSubjectToRateRegulationTabletableDisclosure of information about activities subject to rate regulation [table]Schedule disclosing information related to activities subject to rate regulation.disclosure: IFRS 14 Explanation of activities subject to rate regulation
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceAbstractDisclosure of information about agricultural produce [abstract]
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceExplanatorytext blockDisclosure of information about agricultural produce [text block]The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity's biological assets. [Refer: Biological assets]disclosure: IAS 41 46 b ii
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceLineItemsDisclosure of information about agricultural produce [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAgriculturalProduceTabletableDisclosure of information about agricultural produce [table]Schedule disclosing information related to agricultural produce.disclosure: IAS 41 46 b ii
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstractDisclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatorytext blockDisclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 Explanation of recognised amounts
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItemsDisclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTabletableDisclosure of information about amounts recognised in relation to regulatory deferral account balances [table]Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.disclosure: IFRS 14 Explanation of recognised amounts
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstractDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatorytext blockDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItemsDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTabletableDisclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstractDisclosure of information about consolidated structured entities [abstract]
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatorytext blockDisclosure of information about consolidated structured entities [text block]The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItemsDisclosure of information about consolidated structured entities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutConsolidatedStructuredEntitiesTabletableDisclosure of information about consolidated structured entities [table]Schedule disclosing information related to consolidated structured entities.disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstractDisclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatorytext blockDisclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]The disclosure of information about credit exposures designated as measured at fair value through profit or loss.disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItemsDisclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTabletableDisclosure of information about credit exposures designated as measured at fair value through profit or loss [table]Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutEmployeesExplanatorytext blockDisclosure of information about employees [text block]The disclosure of information about employees.common practice: IAS 1 10 e
ifrs-fullDisclosureOfInformationAboutInterestsInStructuredEntityExplanatorytext blockDisclosure of information about interests in structured entity [text block]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.disclosure: IFRS 12 26
ifrs-fullDisclosureOfInformationAboutKeyManagementPersonnelExplanatorytext blockDisclosure of information about key management personnel [text block]The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatorytext blockDisclosure 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]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]]example: IFRS 12 B26 e
ifrs-fullDisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatorytext blockDisclosure of information about maturity profile of defined benefit obligation [text block]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]disclosure: IAS 19 147 c
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.disclosure: IFRS 15 126 c - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.disclosure: IFRS 15 126 b - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for determining transaction price [text block]The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.disclosure: IFRS 15 126 a - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatorytext blockDisclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]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.disclosure: IFRS 15 126 d - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesAbstractDisclosure of information about overlay approach for associates [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesExplanatorytext blockDisclosure of information about overlay approach for associates [text block]The disclosure of information about the overlay approach for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesLineItemsDisclosure of information about overlay approach for associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForAssociatesTabletableDisclosure of information about overlay approach for associates [table]Schedule disclosing information related to the overlay approach for associates.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesAbstractDisclosure of information about overlay approach for joint ventures [abstract]
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatorytext blockDisclosure of information about overlay approach for joint ventures [text block]The disclosure of information about the overlay approach for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesLineItemsDisclosure of information about overlay approach for joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutOverlayApproachForJointVenturesTabletableDisclosure of information about overlay approach for joint ventures [table]Schedule disclosing information related to the overlay approach for joint ventures.disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstractDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatorytext blockDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23A - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItemsDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTabletableDisclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.disclosure: IFRS 7 23A - Effective 2018.01.01
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstractDisclosure of information about unconsolidated structured entities controlled by investment entity [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatorytext blockDisclosure of information about unconsolidated structured entities controlled by investment entity [text block]The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19F
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItemsDisclosure of information about unconsolidated structured entities controlled by investment entity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTabletableDisclosure of information about unconsolidated structured entities controlled by investment entity [table]Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.disclosure: IFRS 12 19F
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstractDisclosure of information about unconsolidated subsidiaries [abstract]
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatorytext blockDisclosure of information about unconsolidated subsidiaries [text block]The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19B
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItemsDisclosure of information about unconsolidated subsidiaries [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationAboutUnconsolidatedSubsidiariesTabletableDisclosure of information about unconsolidated subsidiaries [table]Schedule disclosing information related to unconsolidated subsidiaries.disclosure: IFRS 12 19B
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstractDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatorytext blockDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]disclosure: IAS 36 130
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItemsDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTabletableDisclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.disclosure: IAS 36 130
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstractDisclosure of information for cash-generating units [abstract]
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatorytext blockDisclosure of information for cash-generating units [text block]The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]disclosure: IAS 36 134
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItemsDisclosure of information for cash-generating units [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTabletableDisclosure of information for cash-generating units [table]Schedule disclosing information related to cash-generating units.disclosure: IAS 36 134
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatorytext blockDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]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.disclosure: IFRS 13 94
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatorytext blockDisclosure 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]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.disclosure: IFRS 13 94
ifrs-fullDisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatorytext blockDisclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]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.disclosure: IFRS 13 94
ifrs-fullDisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatorytext blockDisclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]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]disclosure: IAS 7 44A
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstractDisclosure of initial application of standards or interpretations [abstract]
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItemsDisclosure of initial application of standards or interpretations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInitialApplicationOfStandardsOrInterpretationsTabletableDisclosure of initial application of standards or interpretations [table]Schedule disclosing information related to the initial application of standards or interpretations.disclosure: IAS 8 28
ifrs-fullDisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatorytextDescription of instruments with potential future dilutive effect not included in calculation of diluted earnings per shareThe description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.disclosure: IAS 33 70 c
ifrs-fullDisclosureOfInsuranceContractsExplanatorytext blockDisclosure of insurance contracts [text block]The entire disclosure for insurance contracts.disclosure: IFRS 4 Disclosure
ifrs-fullDisclosureOfInsurancePremiumRevenueExplanatorytext blockDisclosure of insurance premium revenue [text block]The disclosure of insurance premium revenue. [Refer: Revenue]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInsuranceRiskExplanatorytext blockDisclosure of insurance risk [text block]The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.disclosure: IFRS 4 39 c
ifrs-fullDisclosureOfIntangibleAssetsAbstractDisclosure of detailed information about intangible assets [abstract]
ifrs-fullDisclosureOfIntangibleAssetsAndGoodwillExplanatorytext blockDisclosure of intangible assets and goodwill [text block]The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 1 10 e
ifrs-fullDisclosureOfIntangibleAssetsExplanatorytext blockDisclosure of intangible assets [text block]The entire disclosure for intangible assets.disclosure: IAS 38 Disclosure
ifrs-fullDisclosureOfIntangibleAssetsLineItemsDisclosure of detailed information about intangible assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityAbstractDisclosure of intangible assets material to entity [abstract]
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityExplanatorytext blockDisclosure of intangible assets material to entity [text block]The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]disclosure: IAS 38 122 b
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityLineItemsDisclosure of intangible assets material to entity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsMaterialToEntityTabletableDisclosure of intangible assets material to entity [table]Schedule disclosing information related to intangible assets that are material to the entity.disclosure: IAS 38 122 b
ifrs-fullDisclosureOfIntangibleAssetsTabletableDisclosure of detailed information about intangible assets [table]Schedule disclosing information related to details of intangible assets.disclosure: IAS 38 118
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstractDisclosure of intangible assets with indefinite useful life [abstract]
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatorytext blockDisclosure of intangible assets with indefinite useful life [text block]The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]disclosure: IAS 38 122 a
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItemsDisclosure of intangible assets with indefinite useful life [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTabletableDisclosure of intangible assets with indefinite useful life [table]Schedule disclosing information related to intangible assets with an indefinite useful life.disclosure: IAS 38 122 a
ifrs-fullDisclosureOfInterestExpenseExplanatorytext blockDisclosure of interest expense [text block]The disclosure of interest expense. [Refer: Interest expense]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInterestIncomeExpenseExplanatorytext blockDisclosure of interest income (expense) [text block]The disclosure of interest income and expense. [Refer: Interest income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInterestIncomeExplanatorytext blockDisclosure of interest income [text block]The disclosure of interest income. [Refer: Interest income]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInterestInFundsExplanatorytext blockDisclosure of interest in funds [text block]The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds.disclosure: IFRIC 5 Consensus
ifrs-fullDisclosureOfInterestsInAssociatesExplanatorytext blockDisclosure of interests in associates [text block]The disclosure of interests in associates. [Refer: Associates [member]]disclosure: IFRS 12 2 b ii
ifrs-fullDisclosureOfInterestsInJointArrangementsExplanatorytext blockDisclosure of interests in joint arrangements [text block]The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.disclosure: IFRS 12 2 b ii
ifrs-fullDisclosureOfInterestsInOtherEntitiesExplanatorytext blockDisclosure of interests in other entities [text block]The entire disclosure for interests in other entities.disclosure: IFRS 12 1
ifrs-fullDisclosureOfInterestsInSubsidiariesExplanatorytext blockDisclosure of interests in subsidiaries [text block]The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]disclosure: IFRS 12 2 b i
ifrs-fullDisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatorytext blockDisclosure of interests in unconsolidated structured entities [text block]The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 2 b iii
ifrs-fullDisclosureOfInterimFinancialReportingExplanatorytext blockDisclosure of interim financial reporting [text block]The entire disclosure for interim financial reporting.disclosure: IAS 34 Content of an interim financial report
ifrs-fullDisclosureOfInternalCreditExposuresAbstractDisclosure of internal credit grades [abstract]
ifrs-fullDisclosureOfInternalCreditExposuresExplanatorytext blockDisclosure of internal credit grades [text block]The disclosure of internal credit grades. [Refer: Internal credit grades [member]]example: IFRS 7 IG25 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfInternalCreditExposuresLineItemsDisclosure of internal credit grades [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInternalCreditExposuresTabletableDisclosure of internal credit grades [table]Schedule disclosing information related to internal credit grades.example: IFRS 7 IG25 - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullDisclosureOfInventoriesExplanatorytext blockDisclosure of inventories [text block]The entire disclosure for inventories.disclosure: IAS 2 Disclosure
ifrs-fullDisclosureOfInvestmentContractsLiabilitiesExplanatorytext blockDisclosure of investment contracts liabilities [text block]The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInvestmentEntitiesExplanatorytext blockDisclosure of investment entities [text block]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.disclosure: IFRS 12 Investment entity status
ifrs-fullDisclosureOfInvestmentPropertyAbstractDisclosure of detailed information about investment property [abstract]
ifrs-fullDisclosureOfInvestmentPropertyExplanatorytext blockDisclosure of investment property [text block]The entire disclosure for investment property.disclosure: IAS 40 Disclosure
ifrs-fullDisclosureOfInvestmentPropertyLineItemsDisclosure of detailed information about investment property [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfInvestmentPropertyTabletableDisclosure of detailed information about investment property [table]Schedule disclosing information related to details of investment property.disclosure: IAS 40 32A
ifrs-fullDisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatorytext blockDisclosure of investments accounted for using equity method [text block]The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 1 10 e
ifrs-fullDisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatorytext blockDisclosure of investments other than investments accounted for using equity method [text block]The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]common practice: IAS 1 10 e
ifrs-fullDisclosureOfIssuedCapitalExplanatorytext blockDisclosure of issued capital [text block]The disclosure of issued capital. [Refer: Issued capital]common practice: IAS 1 10 e
ifrs-fullDisclosureOfJointOperationsAbstractDisclosure of joint operations [abstract]
ifrs-fullDisclosureOfJointOperationsExplanatorytext blockDisclosure of joint operations [text block]The disclosure of joint operations. [Refer: Joint operations [member]]disclosure: IFRS 12 B4 c
ifrs-fullDisclosureOfJointOperationsLineItemsDisclosure of joint operations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointOperationsTabletableDisclosure of joint operations [table]Schedule disclosing information related to joint operations.disclosure: IFRS 12 B4 c
ifrs-fullDisclosureOfJointVenturesAbstractDisclosure of joint ventures [abstract]
ifrs-fullDisclosureOfJointVenturesExplanatorytext blockDisclosure of joint ventures [text block]The disclosure of joint ventures. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b
ifrs-fullDisclosureOfJointVenturesLineItemsDisclosure of joint ventures [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfJointVenturesTabletableDisclosure of joint ventures [table]Schedule disclosing information related to joint ventures.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b
ifrs-fullDisclosureOfLeasePrepaymentsExplanatorytext blockDisclosure of lease prepayments [text block]The disclosure of lease prepayments. [Refer: Prepayments]common practice: IAS 1 10 e
ifrs-fullDisclosureOfLeasesExplanatorytext blockDisclosure of leases [text block]The entire disclosure for leases.disclosure: IAS 17 Leases in the financial statements of lessees - Expiry date 2019.01.01, disclosure: IAS 17 Leases in the financial statements of lessors - Expiry date 2019.01.01, disclosure: IFRS 16 Presentation - Effective 2019.01.01, disclosure: IFRS 16 Disclosure - Effective 2019.01.01
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstractDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatorytext blockDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]disclosure: IFRS 13 98
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItemsDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTabletableDisclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.disclosure: IFRS 13 98
ifrs-fullDisclosureOfLiquidityRiskExplanatorytext blockDisclosure of liquidity risk [text block]The disclosure of liquidity risk. [Refer: Liquidity risk [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfLiquidityRiskOfInsuranceContractsExplanatorytext blockDisclosure of liquidity risk of insurance contracts [text block]The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]disclosure: IFRS 4 39 d
ifrs-fullDisclosureOfLoansAndAdvancesToBanksExplanatorytext blockDisclosure of loans and advances to banks [text block]The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]common practice: IAS 1 10 e
ifrs-fullDisclosureOfLoansAndAdvancesToCustomersExplanatorytext blockDisclosure of loans and advances to customers [text block]The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]common practice: IAS 1 10 e
ifrs-fullDisclosureOfMajorCustomersAbstractDisclosure of major customers [abstract]
ifrs-fullDisclosureOfMajorCustomersLineItemsDisclosure of major customers [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMajorCustomersTabletableDisclosure of major customers [table]Schedule disclosing information related to the entity's major customers.disclosure: IFRS 8 34
ifrs-fullDisclosureOfMarketRiskExplanatorytext blockDisclosure of market risk [text block]The disclosure of market risk. [Refer: Market risk [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfMarketRiskOfInsuranceContractsExplanatorytext blockDisclosure of market risk of insurance contracts [text block]The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]disclosure: IFRS 4 39 d
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstractDisclosure of maturity analysis for derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItemsDisclosure of maturity analysis for derivative financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTabletableDisclosure of maturity analysis for derivative financial liabilities [table]Schedule disclosing information related to the maturity analysis for derivative financial liabilities.disclosure: IFRS 7 39 b
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstractDisclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItemsDisclosure of maturity analysis for financial assets held for managing liquidity risk [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTabletableDisclosure of maturity analysis for financial assets held for managing liquidity risk [table]Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.disclosure: IFRS 7 B11E
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstractDisclosure of maturity analysis for non-derivative financial liabilities [abstract]
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItemsDisclosure of maturity analysis for non-derivative financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTabletableDisclosure of maturity analysis for non-derivative financial liabilities [table]Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.disclosure: IFRS 7 39 a
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstractDisclosure of maturity analysis of finance lease payments receivable [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatorytext blockDisclosure of maturity analysis of finance lease payments receivable [text block]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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItemsDisclosure of maturity analysis of finance lease payments receivable [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTabletableDisclosure of maturity analysis of finance lease payments receivable [table]Schedule disclosing information related to the maturity analysis of finance lease payments receivable.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstractDisclosure of maturity analysis of operating lease payments [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatorytext blockDisclosure of maturity analysis of operating lease payments [text block]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.disclosure: IFRS 16 97 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItemsDisclosure of maturity analysis of operating lease payments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTabletableDisclosure of maturity analysis of operating lease payments [table]Schedule disclosing information related to the maturity analysis of operating lease payments.disclosure: IFRS 16 97 - Effective 2019.01.01
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatorytext blockDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]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]disclosure: IFRS 7 42E e
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstractDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItemsDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTabletableDisclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]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.disclosure: IFRS 7 42E e
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstractDisclosure of nature and extent of risks arising from financial instruments [abstract]
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatorytext blockDisclosure of nature and extent of risks arising from financial instruments [text block]The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 31
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItemsDisclosure of nature and extent of risks arising from financial instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTabletableDisclosure of nature and extent of risks arising from financial instruments [table]Schedule disclosing information related to the nature and extent of risks arising from financial instruments.disclosure: IFRS 7 33, disclosure: IFRS 7 34
ifrs-fullDisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatorytext blockDisclosure of nature and extent of risks arising from insurance contracts [text block]The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 38
ifrs-fullDisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatorytextDescription of nature of potential income tax consequences that would result from payment of dividendThe 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]disclosure: IAS 12 82A
ifrs-fullDisclosureOfNetAssetValueAttributableToUnitholdersExplanatorytext blockDisclosure of net asset value attributable to unit-holders [text block]The disclosure of the net asset value attributable to unit-holders.common practice: IAS 1 10 e
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetAbstractDisclosure of net defined benefit liability (asset) [abstract]
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetExplanatorytext blockDisclosure of net defined benefit liability (asset) [text block]The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 140 a
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetLineItemsDisclosure of net defined benefit liability (asset) [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetDefinedBenefitLiabilityAssetTabletableDisclosure of net defined benefit liability (asset) [table]Schedule disclosing information related to the net defined benefit liability (asset).disclosure: IAS 19 140 a
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstractDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatorytext blockDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block]The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItemsDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTabletableDisclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table]Schedule disclosing information related to the net and gross amounts and to the reinsurer's share for amounts arising from insurance contracts.common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodAbstractDisclosure of non-adjusting events after reporting period [abstract]
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodExplanatorytext blockDisclosure of non-adjusting events after reporting period [text block]The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]disclosure: IAS 10 21
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodLineItemsDisclosure of non-adjusting events after reporting period [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNonadjustingEventsAfterReportingPeriodTabletableDisclosure of non-adjusting events after reporting period [table]Schedule disclosing information related to non-adjusting events after the reporting period.disclosure: IAS 10 21
ifrs-fullDisclosureOfNoncontrollingInterestsExplanatorytext blockDisclosure of non-controlling interests [text block]The disclosure of non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 1 10 e
ifrs-fullDisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatorytext blockDisclosure of non-current assets held for sale and discontinued operations [text block]The entire disclosure for non-current assets held for sale and discontinued operations.disclosure: IFRS 5 Presentation and disclosure
ifrs-fullDisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatorytext blockDisclosure of non-current assets or disposal groups classified as held for sale [text block]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]common practice: IAS 1 10 e
ifrs-fullDisclosureOfNotesAndOtherExplanatoryInformationExplanatorytext blockDisclosure of notes and other explanatory information [text block]The disclosure of notes and other explanatory information as part of a complete set of financial statements.disclosure: IAS 1 10 e
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatorytext blockDisclosure of number and weighted average exercise prices of other equity instruments [text block]The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).common practice: IFRS 2 45
ifrs-fullDisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatorytext blockDisclosure of number and weighted average exercise prices of share options [text block]The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstractDisclosure of number and weighted average remaining contractual life of outstanding share options [abstract]
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatorytext blockDisclosure of number and weighted average remaining contractual life of outstanding share options [text block]The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItemsDisclosure of number and weighted average remaining contractual life of outstanding share options [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTabletableDisclosure of number and weighted average remaining contractual life of outstanding share options [table]Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstractDisclosure of objectives, policies and processes for managing capital [abstract]
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatorytext blockDisclosure of objectives, policies and processes for managing capital [text block]The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital.disclosure: IAS 1 134
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItemsDisclosure of objectives, policies and processes for managing capital [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTabletableDisclosure of objectives, policies and processes for managing capital [table]Schedule disclosing information related to the objectives, policies and processes for managing capital.disclosure: IAS 1 136
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAbstractDisclosure of offsetting of financial assets [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatorytext blockDisclosure of offsetting of financial assets and financial liabilities [text block]The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]disclosure: IFRS 7 Offsetting financial assets and financial liabilities
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsExplanatorytext blockDisclosure of offsetting of financial assets [text block]The disclosure of the offsetting of financial assets. [Refer: Financial assets]disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsLineItemsDisclosure of offsetting of financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialAssetsTabletableDisclosure of offsetting of financial assets [table]Schedule disclosing information related to the offsetting of financial assets.disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesAbstractDisclosure of offsetting of financial liabilities [abstract]
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesExplanatorytext blockDisclosure of offsetting of financial liabilities [text block]The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesLineItemsDisclosure of offsetting of financial liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOffsettingOfFinancialLiabilitiesTabletableDisclosure of offsetting of financial liabilities [table]Schedule disclosing information related to the offsetting of financial liabilities.disclosure: IFRS 7 13C
ifrs-fullDisclosureOfOperatingSegmentsAbstractDisclosure of operating segments [abstract]
ifrs-fullDisclosureOfOperatingSegmentsExplanatorytext blockDisclosure of operating segments [text block]The disclosure of operating segments. [Refer: Operating segments [member]]disclosure: IFRS 8 23
ifrs-fullDisclosureOfOperatingSegmentsLineItemsDisclosure of operating segments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOperatingSegmentsTabletableDisclosure of operating segments [table]Schedule disclosing information related to operating segments.disclosure: IFRS 8 23
ifrs-fullDisclosureOfOtherAssetsExplanatorytext blockDisclosure of other assets [text block]The disclosure of other assets. [Refer: Other assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherCurrentAssetsExplanatorytext blockDisclosure of other current assets [text block]The disclosure of other current assets. [Refer: Other current assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherCurrentLiabilitiesExplanatorytext blockDisclosure of other current liabilities [text block]The disclosure of other current liabilities. [Refer: Other current liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherLiabilitiesExplanatorytext blockDisclosure of other liabilities [text block]The disclosure of other liabilities. [Refer: Other liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherNoncurrentAssetsExplanatorytext blockDisclosure of other non-current assets [text block]The disclosure of other non-current assets. [Refer: Other non-current assets]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherNoncurrentLiabilitiesExplanatorytext blockDisclosure of other non-current liabilities [text block]The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherOperatingExpenseExplanatorytext blockDisclosure of other operating expense [text block]The disclosure of other operating expense. [Refer: Other operating income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherOperatingIncomeExpenseExplanatorytext blockDisclosure of other operating income (expense) [text block]The disclosure of other operating income or expense. [Refer: Other operating income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherOperatingIncomeExplanatorytext blockDisclosure of other operating income [text block]The disclosure of other operating income. [Refer: Other operating income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfOtherProvisionsAbstractDisclosure of other provisions [abstract]
ifrs-fullDisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatorytext blockDisclosure of other provisions, contingent liabilities and contingent assets [text block]The entire disclosure for other provisions, contingent liabilities and contingent assets.disclosure: IAS 37 Disclosure
ifrs-fullDisclosureOfOtherProvisionsExplanatorytext blockDisclosure of other provisions [text block]The disclosure of other provisions. [Refer: Other provisions]disclosure: IAS 37 84
ifrs-fullDisclosureOfOtherProvisionsLineItemsDisclosure of other provisions [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfOtherProvisionsTabletableDisclosure of other provisions [table]Schedule disclosing information related to other provisions.disclosure: IAS 37 84
ifrs-fullDisclosureOfPerformanceObligationsAbstractDisclosure of performance obligations [abstract]
ifrs-fullDisclosureOfPerformanceObligationsExplanatorytext blockDisclosure of performance obligations [text block]The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullDisclosureOfPerformanceObligationsLineItemsDisclosure of performance obligations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfPerformanceObligationsTabletableDisclosure of performance obligations [table]Schedule disclosing information related to performance obligations in contracts with customers.disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullDisclosureOfPrepaymentsAndOtherAssetsExplanatorytext blockDisclosure of prepayments and other assets [text block]The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]common practice: IAS 1 10 e
ifrs-fullDisclosureOfProductsAndServicesAbstractDisclosure of products and services [abstract]
ifrs-fullDisclosureOfProductsAndServicesExplanatorytext blockDisclosure of products and services [text block]The disclosure of the entity's products and services. [Refer: Products and services [member]]disclosure: IFRS 8 32
ifrs-fullDisclosureOfProductsAndServicesLineItemsDisclosure of products and services [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfProductsAndServicesTabletableDisclosure of products and services [table]Schedule disclosing information related to the entity's products and services.disclosure: IFRS 8 32
ifrs-fullDisclosureOfProfitLossFromOperatingActivitiesExplanatorytext blockDisclosure of profit (loss) from operating activities [text block]The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfPropertyPlantAndEquipmentAbstractDisclosure of detailed information about property, plant and equipment [abstract]
ifrs-fullDisclosureOfPropertyPlantAndEquipmentExplanatorytext blockDisclosure of property, plant and equipment [text block]The entire disclosure for property, plant and equipment.disclosure: IAS 16 Disclosure
ifrs-fullDisclosureOfPropertyPlantAndEquipmentLineItemsDisclosure of detailed information about property, plant and equipment [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfPropertyPlantAndEquipmentTabletableDisclosure of detailed information about property, plant and equipment [table]Schedule disclosing information related to details of property, plant and equipment.disclosure: IAS 16 73
ifrs-fullDisclosureOfProvisionMatrixAbstractDisclosure of provision matrix [abstract]
ifrs-fullDisclosureOfProvisionMatrixExplanatorytext blockDisclosure of provision matrix [text block]The disclosure of the provision matrix.example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullDisclosureOfProvisionMatrixLineItemsDisclosure of provision matrix [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfProvisionMatrixTabletableDisclosure of provision matrix [table]Schedule disclosing information related to the provision matrix.example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullDisclosureOfProvisionsExplanatorytext blockDisclosure of provisions [text block]The disclosure of provisions. [Refer: Provisions]common practice: IAS 1 10 e
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstractDisclosure of quantitative information about leases for lessee [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutLeasesForLessorAbstractDisclosure of quantitative information about leases for lessor [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstractDisclosure of quantitative information about right-of-use assets [abstract]
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatorytext blockDisclosure of quantitative information about right-of-use assets [text block]The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItemsDisclosure of quantitative information about right-of-use assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfQuantitativeInformationAboutRightofuseAssetsTabletableDisclosure of quantitative information about right-of-use assets [table]Schedule disclosing information related to right-of-use assets.disclosure: IFRS 16 53 - Effective 2019.01.01
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstractDisclosure of range of exercise prices of outstanding share options [abstract]
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatorytext blockDisclosure of range of exercise prices of outstanding share options [text block]The disclosure of the range of exercise prices for outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItemsDisclosure of range of exercise prices of outstanding share options [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTabletableDisclosure of range of exercise prices of outstanding share options [table]Schedule disclosing information related to the range of exercise prices of outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullDisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatorytext blockDisclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests [text block]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.example: IFRS 12 B26 d
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsAbstractDisclosure of reclassification of financial assets [abstract]
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsExplanatorytext blockDisclosure of reclassification of financial assets [text block]The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsLineItemsDisclosure of reclassification of financial assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationOfFinancialAssetsTabletableDisclosure of reclassification of financial assets [table]Schedule disclosing information related to the reclassification of financial assets.disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullDisclosureOfReclassificationOfFinancialInstrumentsExplanatorytext blockDisclosure of reclassification of financial instruments [text block]The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 1 10 e
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationAbstractDisclosure of reclassifications or changes in presentation [abstract]
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationExplanatorytext blockDisclosure of reclassifications or changes in presentation [text block]The disclosure of reclassifications or changes in the presentation of items in the financial statements.disclosure: IAS 1 41
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationLineItemsDisclosure of reclassifications or changes in presentation [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReclassificationsOrChangesInPresentationTabletableDisclosure of reclassifications or changes in presentation [table]Schedule disclosing information related to reclassifications or changes in presentation.disclosure: IAS 1 41
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstractDisclosure of recognised finance lease as assets by lessee [abstract]
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatorytext blockDisclosure of recognised finance lease as assets by lessee [text block]The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets]disclosure: IAS 17 31 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItemsDisclosure of recognised finance lease as assets by lessee [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTabletableDisclosure of recognised finance lease as assets by lessee [table]Schedule disclosing information related to assets recognised by the lessee under a finance lease.disclosure: IAS 17 31 a - Expiry date 2019.01.01
ifrs-fullDisclosureOfRecognisedRevenueFromConstructionContractsExplanatorytext blockDisclosure of recognised revenue from construction contracts [text block]The entire disclosure for revenue recognised from construction contracts.disclosure: IAS 11 Disclosure - Expiry date 2018.01.01
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatorytext blockDisclosure 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]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.disclosure: IFRS 11 C12 b
ifrs-fullDisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatorytext blockDisclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]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.disclosure: IFRS 11 C10
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsAbstractDisclosure of reconciliation of changes in biological assets [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatorytext blockDisclosure of reconciliation of changes in biological assets [text block]The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]disclosure: IAS 41 50
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsLineItemsDisclosure of reconciliation of changes in biological assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInBiologicalAssetsTabletableDisclosure of reconciliation of changes in biological assets [table]Schedule disclosing information related to the reconciliation of changes in biological assets.disclosure: IAS 41 50
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillAbstractDisclosure of reconciliation of changes in goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillExplanatorytext blockDisclosure of reconciliation of changes in goodwill [text block]The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]disclosure: IFRS 3 B67 d
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillLineItemsDisclosure of reconciliation of changes in goodwill [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInGoodwillTabletableDisclosure of reconciliation of changes in goodwill [table]Schedule disclosing information related to the reconciliation of changes in goodwill.disclosure: IFRS 3 B67 d
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractDisclosure of reconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatorytext blockDisclosure of reconciliation of changes in intangible assets and goodwill [text block]The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 38 118
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItemsDisclosure of reconciliation of changes in intangible assets and goodwill [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTabletableDisclosure of reconciliation of changes in intangible assets and goodwill [table]Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.common practice: IAS 38 118
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstractDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatorytext blockDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]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]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItemsDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTabletableDisclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]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.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullDisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blockDisclosure 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]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]disclosure: IFRS 7 B46
ifrs-fullDisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatorytext blockDisclosure 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]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]disclosure: IFRS 7 B46
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstractDisclosure of reconciliation of liabilities arising from financing activities [abstract]
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatorytext blockDisclosure of reconciliation of liabilities arising from financing activities [text block]The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]example: IAS 7 44D
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItemsDisclosure of reconciliation of liabilities arising from financing activities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTabletableDisclosure of reconciliation of liabilities arising from financing activities [table]Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.example: IAS 7 44D
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatorytext blockDisclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]]disclosure: IFRS 12 B14 b
ifrs-fullDisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatorytext blockDisclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]disclosure: IFRS 12 B14 b
ifrs-fullDisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatorytext blockDisclosure of redemption prohibition, transfer between financial liabilities and equity [text block]The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.disclosure: IFRIC 2 Disclosure
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstractDisclosure of redesignated financial assets and liabilities [abstract]
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatorytext blockDisclosure of redesignated financial assets and liabilities [text block]The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]disclosure: IFRS 1 29
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItemsDisclosure of redesignated financial assets and liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTabletableDisclosure of redesignated financial assets and liabilities [table]Schedule disclosing information related to redesignated financial assets and liabilities.disclosure: IFRS 1 29
ifrs-fullDisclosureOfRegulatoryDeferralAccountsExplanatorytext blockDisclosure of regulatory deferral accounts [text block]The entire disclosure for regulatory deferral accounts.disclosure: IFRS 14 Presentation, disclosure: IFRS 14 Disclosure
ifrs-fullDisclosureOfReimbursementRightsAbstractDisclosure of reimbursement rights [abstract]
ifrs-fullDisclosureOfReimbursementRightsExplanatorytext blockDisclosure of reimbursement rights [text block]The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 140 b
ifrs-fullDisclosureOfReimbursementRightsLineItemsDisclosure of reimbursement rights [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReimbursementRightsTabletableDisclosure of reimbursement rights [table]Schedule disclosing information related to reimbursement rights.disclosure: IAS 19 140 b
ifrs-fullDisclosureOfReinsuranceExplanatorytext blockDisclosure of reinsurance [text block]The disclosure of reinsurance.common practice: IAS 1 10 e
ifrs-fullDisclosureOfRelatedPartyExplanatorytext blockDisclosure of related party [text block]The entire disclosure for related parties.disclosure: IAS 24 Disclosures
ifrs-fullDisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatorytext blockDisclosure of repurchase and reverse repurchase agreements [text block]The disclosure of repurchase and reverse repurchase agreements.common practice: IAS 1 10 e
ifrs-fullDisclosureOfResearchAndDevelopmentExpenseExplanatorytext blockDisclosure of research and development expense [text block]The disclosure of research and development expense. [Refer: Research and development expense]common practice: IAS 1 10 e
ifrs-fullDisclosureOfReservesAndOtherEquityInterestExplanatorytext blockDisclosure of reserves within equity [text block]The disclosure of reserves within equity. [Refer: Other reserves [member]]disclosure: IAS 1 79 b
ifrs-fullDisclosureOfReservesWithinEquityAbstractDisclosure of reserves within equity [abstract]
ifrs-fullDisclosureOfReservesWithinEquityLineItemsDisclosure of reserves within equity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfReservesWithinEquityTabletableDisclosure of reserves within equity [table]Schedule disclosing information related to reserves within equity.disclosure: IAS 1 79 b
ifrs-fullDisclosureOfRestrictedCashAndCashEquivalentsExplanatorytext blockDisclosure of restricted cash and cash equivalents [text block]The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 10 e
ifrs-fullDisclosureOfRevenueExplanatorytext blockDisclosure of revenue [text block]The entire disclosure for revenue.common practice: IAS 1 10 e, disclosure: IAS 18 Disclosure - Expiry date 2018.01.01
ifrs-fullDisclosureOfRevenueFromContractsWithCustomersExplanatorytext blockDisclosure of revenue from contracts with customers [text block]The entire disclosure for revenue from contracts with customers.disclosure: IFRS 15 Presentation - Effective 2018.01.01, disclosure: IFRS 15 Disclosure - Effective 2018.01.01
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstractDisclosure of risk management strategy related to hedge accounting [abstract]
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blockDisclosure of risk management strategy related to hedge accounting [text block]The disclosure of risk management strategy related to hedge accounting.disclosure: IFRS 7 22A - Effective 2018.01.01
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItemsDisclosure of risk management strategy related to hedge accounting [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTabletableDisclosure of risk management strategy related to hedge accounting [table]Schedule disclosing information related to the risk management strategy in relation to hedge accounting.disclosure: IFRS 7 22A - Effective 2018.01.01
ifrs-fullDisclosureOfSegmentsMajorCustomersExplanatorytext blockDisclosure of major customers [text block]The disclosure of major customers.disclosure: IFRS 8 34
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstractDisclosure of sensitivity analysis for actuarial assumptions [abstract]
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatorytext blockDisclosure of sensitivity analysis for actuarial assumptions [text block]The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]disclosure: IAS 19 145
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItemsDisclosure of sensitivity analysis for actuarial assumptions [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSensitivityAnalysisForActuarialAssumptionsTabletableDisclosure of sensitivity analysis for actuarial assumptions [table]Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.disclosure: IAS 19 145
ifrs-fullDisclosureOfSensitivityToInsuranceRiskExplanatorytext blockDisclosure of sensitivity to insurance risk [text block]The disclosure of the entity's sensitivity to insurance risk.disclosure: IFRS 4 39 c i
ifrs-fullDisclosureOfServiceConcessionArrangementsAbstractDisclosure of detailed information about service concession arrangements [abstract]
ifrs-fullDisclosureOfServiceConcessionArrangementsExplanatorytext blockDisclosure of service concession arrangements [text block]The entire disclosure for service concession arrangements.disclosure: SIC 29 Consensus
ifrs-fullDisclosureOfServiceConcessionArrangementsLineItemsDisclosure of detailed information about service concession arrangements [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfServiceConcessionArrangementsTabletableDisclosure of detailed information about service concession arrangements [table]Schedule disclosing information related to details of service concession arrangements.disclosure: SIC 29 6
ifrs-fullDisclosureOfSharebasedPaymentArrangementsExplanatorytext blockDisclosure of share-based payment arrangements [text block]The entire disclosure for share-based payment arrangements.disclosure: IFRS 2 44
ifrs-fullDisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatorytext blockDisclosure of share capital, reserves and other equity interest [text block]The entire disclosure for share capital, reserves and other equity interest.disclosure: IAS 1 79
ifrs-fullDisclosureOfSignificantAdjustmentsToValuationObtainedExplanatorytext blockDisclosure of significant adjustments to valuation obtained [text block]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]disclosure: IAS 40 77
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesAbstractDisclosure of associates [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesExplanatorytext blockDisclosure of associates [text block]The disclosure of associates. [Refer: Associates [member]]disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesLineItemsDisclosure of associates [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInAssociatesTabletableDisclosure of associates [table]Schedule disclosing information related to associates.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesAbstractDisclosure of subsidiaries [abstract]
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesExplanatorytext blockDisclosure of subsidiaries [text block]The disclosure of subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesLineItemsDisclosure of subsidiaries [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantInvestmentsInSubsidiariesTabletableDisclosure of subsidiaries [table]Schedule disclosing information related to subsidiaries.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullDisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatorytext blockDisclosure of significant judgements and assumptions made in relation to interests in other entities [text block]The disclosure of significant judgements and assumptions made in relation to interests in other entities.disclosure: IFRS 12 7
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstractDisclosure of significant unobservable inputs used in fair value measurement of assets [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatorytext blockDisclosure of significant unobservable inputs used in fair value measurement of assets [text block]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.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItemsDisclosure of significant unobservable inputs used in fair value measurement of assets [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTabletableDisclosure of significant unobservable inputs used in fair value measurement of assets [table]Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstractDisclosure of significant unobservable inputs used in fair value measurement of equity [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatorytext blockDisclosure of significant unobservable inputs used in fair value measurement of equity [text block]The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItemsDisclosure of significant unobservable inputs used in fair value measurement of equity [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTabletableDisclosure of significant unobservable inputs used in fair value measurement of equity [table]Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstractDisclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatorytext blockDisclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]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.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItemsDisclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTabletableDisclosure of significant unobservable inputs used in fair value measurement of liabilities [table]Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.disclosure: IFRS 13 93 d
ifrs-fullDisclosureOfSubordinatedLiabilitiesExplanatorytext blockDisclosure of subordinated liabilities [text block]The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]common practice: IAS 1 10 e
ifrs-fullDisclosureOfSummaryOfSignificantAccountingPoliciesExplanatorytext blockDisclosure of significant accounting policies [text block]The entire disclosure for significant accounting policies applied by the entity.disclosure: IAS 1 117
ifrs-fullDisclosureOfTaxReceivablesAndPayablesExplanatorytext blockDisclosure of tax receivables and payables [text block]The disclosure of tax receivables and payables.common practice: IAS 1 10 e
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstractDisclosure of temporary difference, unused tax losses and unused tax credits [abstract]
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatorytext blockDisclosure of temporary difference, unused tax losses and unused tax credits [text block]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]]disclosure: IAS 12 81 g
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItemsDisclosure of temporary difference, unused tax losses and unused tax credits [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTabletableDisclosure of temporary difference, unused tax losses and unused tax credits [table]Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.disclosure: IAS 12 81 g
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstractDisclosure of terms and conditions of share-based payment arrangement [abstract]
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatorytext blockDisclosure of terms and conditions of share-based payment arrangement [text block]The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItemsDisclosure of terms and conditions of share-based payment arrangement [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTabletableDisclosure of terms and conditions of share-based payment arrangement [table]Schedule disclosing information related to terms and conditions of share-based payment arrangements.disclosure: IFRS 2 45
ifrs-fullDisclosureOfTradeAndOtherPayablesExplanatorytext blockDisclosure of trade and other payables [text block]The disclosure of trade and other payables. [Refer: Trade and other payables]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTradeAndOtherReceivablesExplanatorytext blockDisclosure of trade and other receivables [text block]The disclosure of trade and other receivables. [Refer: Trade and other receivables]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTradingIncomeExpenseExplanatorytext blockDisclosure of trading income (expense) [text block]The disclosure of trading income (expense). [Refer: Trading income (expense)]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstractDisclosure of transaction price allocated to remaining performance obligations [abstract]
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatorytext blockDisclosure of transaction price allocated to remaining performance obligations [text block]The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.disclosure: IFRS 15 120 b i - Effective 2018.01.01
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItemsDisclosure of transaction price allocated to remaining performance obligations [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTabletableDisclosure of transaction price allocated to remaining performance obligations [table]Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.disclosure: IFRS 15 120 b i - Effective 2018.01.01
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesAbstractDisclosure of transactions between related parties [abstract]
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesExplanatorytext blockDisclosure of transactions between related parties [text block]The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]disclosure: IAS 24 18
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesLineItemsDisclosure of transactions between related parties [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsBetweenRelatedPartiesTabletableDisclosure of transactions between related parties [table]Schedule disclosing information related to transactions between related parties.disclosure: IAS 24 19
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstractDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatorytext blockDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItemsDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTabletableDisclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.disclosure: IFRS 3 B64 l
ifrs-fullDisclosureOfTransfersOfFinancialAssetsExplanatorytext blockDisclosure of transfers of financial assets [text block]The disclosure of transfers of financial assets. [Refer: Financial assets]disclosure: IFRS 7 Transfers of financial assets
ifrs-fullDisclosureOfTreasurySharesExplanatorytext blockDisclosure of treasury shares [text block]The disclosure of treasury shares. [Refer: Treasury shares]common practice: IAS 1 10 e
ifrs-fullDisclosureOfTypesOfInsuranceContractsAbstractDisclosure of types of insurance contracts [abstract]
ifrs-fullDisclosureOfTypesOfInsuranceContractsExplanatorytext blockDisclosure of types of insurance contracts [text block]The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfTypesOfInsuranceContractsLineItemsDisclosure of types of insurance contracts [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfTypesOfInsuranceContractsTabletableDisclosure of types of insurance contracts [table]Schedule disclosing information related to types of insurance contracts.common practice: IFRS 4 Disclosure
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesAbstractDisclosure of unconsolidated structured entities [abstract]
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesExplanatorytext blockDisclosure of unconsolidated structured entities [text block]The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 B4 e
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesLineItemsDisclosure of unconsolidated structured entities [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfUnconsolidatedStructuredEntitiesTabletableDisclosure of unconsolidated structured entities [table]Schedule disclosing information related to unconsolidated structured entities.disclosure: IFRS 12 B4 e
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyAbstractDisclosure of voluntary change in accounting policy [abstract]
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyLineItemsDisclosure of voluntary change in accounting policy [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullDisclosureOfVoluntaryChangeInAccountingPolicyTabletableDisclosure of voluntary change in accounting policy [table]Schedule disclosing information related to a voluntary change in accounting policy.disclosure: IAS 8 29
ifrs-fullDisclosuresAboutOverlayApproachAbstractDisclosures about overlay approach [abstract]
ifrs-fullDisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactionstextDisclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactionsThe 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.disclosure: IAS 24 23
ifrs-fullDisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatementstextExplanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issueThe 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.disclosure: IFRS 7 18 c
ifrs-fullDiscontinuedOperationsMembermemberDiscontinued operations [member]This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]disclosure: IFRS 5 Presentation and disclosure
ifrs-fullDiscountedCashFlowMembermemberDiscounted cash flow [member]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]]example: IFRS 13 B11 a, example: IFRS 13 IE63
ifrs-fullDiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLeaseX instant debitDiscounted unguaranteed residual value of assets subject to finance leaseThe 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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullDiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposalX.XX instantDiscount rate used in current measurement of fair value less costs of disposalThe discount rate used in the current measurement of fair value less costs of disposal.disclosure: IAS 36 130 f iii
ifrs-fullDiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposalX.XX instantDiscount rate used in previous measurement of fair value less costs of disposalThe discount rate used in the previous measurement of fair value less costs of disposal.disclosure: IAS 36 130 f iii
ifrs-fullDiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantDiscount rate used to reflect time value of money, regulatory deferral account balancesThe discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 33 b
ifrs-fullDiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatementstextDiscussion of impact that initial application of new IFRS is expected to have on financial statementsThe discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.example: IAS 8 31 e i
ifrs-fullDisposalGroupsClassifiedAsHeldForSaleMembermemberDisposal groups classified as held for sale [member]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.disclosure: IFRS 5 Presentation and disclosure, common practice: IFRS 5 38
ifrs-fullDisposalOfMajorSubsidiaryMembermemberDisposal of major subsidiary [member]This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]example: IAS 10 22 a
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwillX duration creditDisposals and retirements, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullDisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstractDisposals and retirements, intangible assets and goodwill [abstract]
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillX duration creditDisposals and retirements, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullDisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstractDisposals and retirements, intangible assets other than goodwill [abstract]
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentX duration creditDisposals and retirements, property, plant and equipmentThe decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullDisposalsAndRetirementsPropertyPlantAndEquipmentAbstractDisposals and retirements, property, plant and equipment [abstract]
ifrs-fullDisposalsBiologicalAssetsX duration creditDisposals, biological assetsThe decrease in biological assets resulting from disposals. [Refer: Biological assets]disclosure: IAS 41 50 c
ifrs-fullDisposalsIntangibleAssetsAndGoodwillX duration creditDisposals, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e ii
ifrs-fullDisposalsIntangibleAssetsOtherThanGoodwillX duration creditDisposals, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118 e ii
ifrs-fullDisposalsInvestmentPropertyX duration creditDisposals, investment propertyThe decrease in investment property resulting from disposals. [Refer: Investment property]disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii
ifrs-fullDisposalsPropertyPlantAndEquipmentX duration creditDisposals, property, plant and equipmentThe decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]disclosure: IAS 16 73 e ii
ifrs-fullDistributionAndAdministrativeExpenseX duration debitDistribution and administrative expenseThe amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]common practice: IAS 1 85
ifrs-fullDistributionCostsX duration debitDistribution costsThe amount of costs relating to the distribution of goods and services.example: IAS 1 103, disclosure: IAS 1 99
ifrs-fullDividendPayablesX instant creditDividend payablesThe amount of dividends that the company has declared but not yet paid.common practice: IAS 1 55
ifrs-fullDividendsClassifiedAsExpenseX duration debitDividends classified as expenseThe amount of dividends classified as an expense.example: IAS 32 40
ifrs-fullDividendsPaidX duration debitDividends recognised as distributions to ownersThe amount of dividends recognised as distributions to owners.disclosure: IAS 1 107
ifrs-fullDividendsPaidClassifiedAsFinancingActivitiesX duration creditDividends paid, classified as financing activitiesThe cash outflow for dividends paid by the entity, classified as financing activities.disclosure: IAS 7 31
ifrs-fullDividendsPaidClassifiedAsOperatingActivitiesX duration creditDividends paid, classified as operating activitiesThe cash outflow for dividends paid by the entity, classified as operating activities.disclosure: IAS 7 31
ifrs-fullDividendsPaidOrdinarySharesX duration debitDividends paid, ordinary sharesThe amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]disclosure: IAS 34 16A f
ifrs-fullDividendsPaidOrdinarySharesPerShareX.XX durationDividends paid, ordinary shares per shareThe amount of dividends paid per ordinary share.disclosure: IAS 34 16A f
ifrs-fullDividendsPaidOtherSharesX duration debitDividends paid, other sharesThe amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]disclosure: IAS 34 16A f
ifrs-fullDividendsPaidOtherSharesPerShareX.XX durationDividends paid, other shares per shareThe amount of dividends paid per other share.disclosure: IAS 34 16A f
ifrs-fullDividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivitiesX duration creditDividends paid to equity holders of parent, classified as financing activitiesThe cash outflow for dividends paid to equity holders of the parent, classified as financing activities.common practice: IAS 7 17
ifrs-fullDividendsPaidToNoncontrollingInterestsX duration creditDividends paid to non-controlling interestsThe amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]disclosure: IFRS 12 B10 a
ifrs-fullDividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivitiesX duration creditDividends paid to non-controlling interests, classified as financing activitiesThe cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]common practice: IAS 7 17
ifrs-fullDividendsPayableX instant creditDividends payable, non-cash assets distributionsThe amount of dividends payable by means of the distribution of non-cash assets to owners.disclosure: IFRIC 17 16 a
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersX durationDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to ownersThe 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.disclosure: IAS 1 137 a, disclosure: IAS 10 13
ifrs-fullDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShareX.XX durationDividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per shareThe amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.disclosure: IAS 1 137 a
ifrs-fullDividendsReceivedX duration debitDividends receivedThe amount of dividends received.disclosure: IFRS 12 B12 a
ifrs-fullDividendsReceivedClassifiedAsInvestingActivitiesX duration debitDividends received, classified as investing activitiesThe cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]disclosure: IAS 7 31
ifrs-fullDividendsReceivedClassifiedAsOperatingActivitiesX duration debitDividends received, classified as operating activitiesThe cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]disclosure: IAS 7 31
ifrs-fullDividendsReceivedFromAssociatesClassifiedAsInvestingActivitiesX duration debitDividends received from associates, classified as investing activitiesThe cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]common practice: IAS 7 16
ifrs-fullDividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivitiesX duration debitDividends received from investments accounted for using equity method, classified as investing activitiesThe 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]common practice: IAS 7 16
ifrs-fullDividendsReceivedFromJointVenturesClassifiedAsInvestingActivitiesX duration debitDividends received from joint ventures, classified as investing activitiesThe cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]common practice: IAS 7 16
ifrs-fullDividendsRecognisedAsDistributionsToNoncontrollingInterestsX duration debitDividends recognised as distributions to non-controlling interestsThe amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentX duration debitDividends recognised as distributions to owners of parentThe amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYearX duration debitDividends recognised as distributions to owners of parent, relating to current yearThe amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYearsX duration debitDividends recognised as distributions to owners of parent, relating to prior yearsThe amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]common practice: IAS 1 106 d
ifrs-fullDividendsRecognisedAsDistributionsToOwnersPerShareX.XX durationDividends recognised as distributions to owners per shareThe amount, per share, of dividends recognised as distributions to owners.disclosure: IAS 1 107
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriodX duration creditDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during periodThe 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]]disclosure: IFRS 7 11A d - Effective 2018.01.01
ifrs-fullDividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriodX duration creditDividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting periodThe 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]]disclosure: IFRS 7 11A d - Effective 2018.01.01
ifrs-fullDomesticDefinedBenefitPlansMembermemberDomestic defined benefit plans [member]This member stands for domestic defined benefit plans. [Refer: Defined benefit plans [member]]example: IAS 19 138 a
ifrs-fullDomicileOfEntitytextDomicile of entityThe country of domicile of the entity. [Refer: Country of domicile [member]]disclosure: IAS 1 138 a
ifrs-fullDonationsAndSubsidiesExpenseX duration debitDonations and subsidies expenseThe amount of expense arising from donations and subsidies.common practice: IAS 1 112 c
ifrs-fullEarningsPerShareAbstractEarnings per share [abstract]
ifrs-fullEarningsPerShareExplanatorytext blockEarnings per share [text block]The disclosure of earnings per share.disclosure: IAS 33 66
ifrs-fullEarningsPerShareLineItemsEarnings per share [line items]Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullEarningsPerShareTabletableEarnings per share [table]Schedule disclosing information related to earnings per share.disclosure: IAS 33 66
ifrs-fullEffectiveDateOfRevaluationRightofuseAssetstextEffective date of revaluation, right-of-use assetsThe effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullEffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwilltextEffective dates of revaluation, intangible assets other than goodwillThe effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 124 a i
ifrs-fullEffectiveDatesOfRevaluationPropertyPlantAndEquipmenttextEffective dates of revaluation, property, plant and equipmentThe effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]disclosure: IAS 16 77 a
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9X.XX instantEffective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N a - Effective 2018.01.01
ifrs-fullEffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9X.XX instantEffective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N a - Effective 2018.01.01
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX.XX instantEffective interest rate of financial assets reclassified out of available-for-sale financial assetsThe effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX.XX instantEffective interest rate of financial assets reclassified out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEffectOfAssetCeilingMembermemberEffect of asset ceiling [member]This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]disclosure: IAS 19 140 a iii
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsX duration debitEffect of exchange rate changes on cash and cash equivalentsThe effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]disclosure: IAS 7 25, disclosure: IAS 7 28
ifrs-fullEffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstractEffect of exchange rate changes on cash and cash equivalents [abstract]
ifrs-fullEffectOfOverlayApproachReclassificationAxisaxisEffect of overlay approach reclassification [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullEffectOfOverlayApproachReclassificationMembermemberEffect of overlay approach reclassification [member]This member stands for the effect of the overlay approach reclassification.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullEffectOfTransitionToIFRSsMembermemberEffect of transition to IFRSs [member]This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]disclosure: IFRS 1 24
ifrs-fullElectricityDistributionMembermemberElectricity distribution [member]This member stands for an entity’s activity related to distribution of electricity.example: IFRS 14 IE2, example: IFRS 14 33
ifrs-fullEliminationOfIntersegmentAmountsMembermemberElimination of intersegment amounts [member]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.example: IFRS 8 IG4, example: IFRS 8 28
ifrs-fullEmployeeBenefitsExpenseX duration debitEmployee benefits expenseThe expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104
ifrs-fullEmployeeContributionsX duration creditEmployee contributionsThe amount of employee contributions to retirement benefit plans.disclosure: IAS 26 35 b ii
ifrs-fullEmployerContributionsX duration creditEmployer contributionsThe amount of employer contributions to retirement benefit plans.disclosure: IAS 26 35 b i
ifrs-fullEnergyExpenseX duration debitEnergy expenseThe amount of expense arising from the consumption of energy.common practice: IAS 1 112 c
ifrs-fullEnergyTransmissionChargesX duration debitEnergy transmission chargesThe amount of charges related to transmission of energy.common practice: IAS 1 112 c
ifrs-fullEnteringIntoSignificantCommitmentsOrContingentLiabilitiesMembermemberEntering into significant commitments or contingent liabilities [member]This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]example: IAS 10 22 i
ifrs-fullEntitysOwnEquityInstrumentsMembermemberEntity's own equity instruments [member]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.disclosure: IFRS 13 93
ifrs-fullEntitysTotalForAssociatesMembermemberEntity's total for associates [member]This member stands for the standard value for the 'Associates' axis if no other member is used.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullEntitysTotalForBusinessCombinationsMembermemberEntity's total for business combinations [member]This member stands for the standard value for the 'Business combinations' axis if no other member is used.disclosure: IFRS 3 B64, disclosure: IFRS 3 B67
ifrs-fullEntitysTotalForCashgeneratingUnitsMembermemberEntity's total for cash-generating units [member]This member stands for the standard value for the 'Cash-generating units' axis if no other member is used.disclosure: IAS 36 134, disclosure: IAS 36 135
ifrs-fullEntitysTotalForConsolidatedStructuredEntitiesMembermemberEntity's total for consolidated structured entities [member]This member stands for the standard value for the 'Consolidated structured entities' axis if no other member is used.disclosure: IFRS 12 Nature of the risks associated with an entity's interests in consolidated structured entities
ifrs-fullEntitysTotalForExternalCreditGradesMembermemberEntity's total for external credit grades [member]This member stands for the standard value for the 'External credit grades' axis if no other member is used.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullEntitysTotalForImpairmentOfFinancialAssetsMembermemberEntity's total for impairment of financial assets [member]This member stands for the standard value for the 'Impairment of financial assets' axis if no other member is used.disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullEntitysTotalForIndividualAssetsOrCashgeneratingUnitsMembermemberEntity's total for individual assets or cash-generating units [member]This member stands for the standard value for the 'Individual assets or cash-generating units' axis if no other member is used.disclosure: IAS 36 130
ifrs-fullEntitysTotalForInternalCreditGradesMembermemberEntity's total for internal credit grades [member]This member stands for the standard value for the 'Internal credit grades' axis if no other member is used.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullEntitysTotalForJointOperationsMembermemberEntity's total for joint operations [member]This member stands for the standard value for the 'Joint operations' axis if no other member is used.disclosure: IFRS 12 B4 c
ifrs-fullEntitysTotalForJointVenturesMembermemberEntity's total for joint ventures [member]This member stands for the standard value for the 'Joint ventures' axis if no other member is used.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullEntitysTotalForProbabilityOfDefaultMembermemberEntity's total for probability of default [member]This member stands for the standard value for the 'Probability of default' axis if no other member is used.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullEntitysTotalForRelatedPartiesMembermemberEntity's total for related parties [member]This member stands for the standard value for the 'Categories of related parties' axis if no other member is used.disclosure: IAS 24 19
ifrs-fullEntitysTotalForSegmentConsolidationItemsMembermemberEntity's total for segment consolidation items [member]This member stands for the standard value for the 'Segment consolidation items' axis if no other member is used.disclosure: IFRS 8 28
ifrs-fullEntitysTotalForSubsidiariesMembermemberEntity's total for subsidiaries [member]This member stands for the standard value for the 'Subsidiaries' axis if no other member is used.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullEntitysTotalForUnconsolidatedStructuredEntitiesMembermemberEntity's total for unconsolidated structured entities [member]This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used.disclosure: IFRS 12 B4 e
ifrs-fullEntitysTotalForUnconsolidatedSubsidiariesMembermemberEntity's total for unconsolidated subsidiaries [member]This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used.disclosure: IFRS 12 19B
ifrs-fullEquityX instant creditEquityThe amount of residual interest in the assets of the entity after deducting all its liabilities.disclosure: IAS 1 55, disclosure: IAS 1 78 e, disclosure: IFRS 1 24 a, disclosure: IFRS 1 32 a i, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e
ifrs-fullEquityAbstractEquity [abstract]
ifrs-fullEquityAndLiabilitiesX instant creditEquity and liabilitiesThe amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]disclosure: IAS 1 55
ifrs-fullEquityAndLiabilitiesAbstractEquity and liabilities [abstract]
ifrs-fullEquityAttributableToOwnersOfParentX instant creditEquity attributable to owners of parentThe amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.disclosure: IAS 1 54 r
ifrs-fullEquityAttributableToOwnersOfParentMembermemberEquity attributable to owners of parent [member]This member stands for equity attributable to the owners of the parent.disclosure: IAS 1 106
ifrs-fullEquityInstrumentsAmountContributedToFairValueOfPlanAssetsX instant debitEquity instruments, amount contributed to fair value of plan assetsThe amount that instruments representing equity (rather than debt) constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 b
ifrs-fullEquityInstrumentsHeldX instant debitEquity instruments heldThe 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.common practice: IAS 1 55
ifrs-fullEquityInterestsOfAcquirerX instant creditEquity interests of acquirerThe fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f iv
ifrs-fullEquityInvestmentsMembermemberEquity investments [member]This member stands for investments in equity instruments.example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-fullEquityLiabilitiesAndRegulatoryDeferralAccountCreditBalancesX instant creditEquity, liabilities and regulatory deferral account credit balancesThe amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]disclosure: IFRS 14 21
ifrs-fullEquityMembermemberEquity [member]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.disclosure: IAS 1 106
ifrs-fullEquityPriceRiskMembermemberEquity price risk [member]This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullEquityReclassifiedIntoFinancialLiabilitiesX durationEquity reclassified into financial liabilitiesThe amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]disclosure: IAS 1 80A
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsX duration debitEstimated cash flows of financial assets reclassified out of available-for-sale financial assetsThe estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration debitEstimated cash flows of financial assets reclassified out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A f - Expiry date 2018.01.01
ifrs-fullEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationX instantEstimated financial effect, contingent liabilities in business combinationThe amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]disclosure: IFRS 3 B64 j i
ifrs-fullEstimatedFinancialEffectOfContingentAssetsX instantEstimated financial effect of contingent assetsThe 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.disclosure: IAS 37 89
ifrs-fullEstimatedFinancialEffectOfContingentLiabilitiesX instantEstimated financial effect of contingent liabilitiesThe amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 a
ifrs-fullEstimateOfContributionsExpectedToBePaidToPlanX duration creditEstimate of contributions expected to be paid to plan for next annual reporting periodThe estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]disclosure: IAS 19 147 b, disclosure: IAS 19 148 d iii
ifrs-fullEventsOfReclassificationOfFinancialAssetsAxisaxisEvents of reclassification of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullEventsOfReclassificationOfFinancialAssetsMembermemberEvents of reclassification of financial assets [member]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]disclosure: IFRS 7 12B - Effective 2018.01.01
ifrs-fullExchangeDifferencesOnTranslationAbstractExchange differences on translation [abstract]
ifrs-fullExciseTaxPayablesX instant creditExcise tax payablesThe amount of payables related to excise tax.common practice: IAS 1 78
ifrs-fullExercisePriceOfOutstandingShareOptionsX instantExercise price of outstanding share optionsThe exercise price of outstanding share options.disclosure: IFRS 2 45 d
ifrs-fullExercisePriceShareOptionsGrantedX durationExercise price, share options grantedThe exercise price of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstrumentsX duration creditExpected cash outflow on redemption or repurchase of puttable financial instrumentsThe expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]disclosure: IAS 1 136A c
ifrs-fullExpectedCreditLossesCollectivelyAssessedMembermemberExpected credit losses collectively assessed [member]This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullExpectedCreditLossesIndividuallyAssessedMembermemberExpected credit losses individually assessed [member]This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullExpectedCreditLossRateX.XX instantExpected credit loss rateThe 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.example: IFRS 7 IG20D - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullExpectedDividendAsPercentageShareOptionsGrantedX.XX durationExpected dividend as percentage, share options grantedThe percentage of an expected dividend used to calculate the fair value of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullExpectedDividendShareOptionsGrantedX durationExpected dividend, share options grantedThe amount of an expected dividend used to calculate the fair value of share options granted.disclosure: IFRS 2 47 a i
ifrs-fullExpectedFutureMinimumSubleasePaymentsReceivableUnderNoncancellableSubleasesClassifiedAsOperatingLeaseX instant debitExpected future minimum sublease payments receivable under non-cancellable subleases, classified as operating leaseThe amount of future minimum sublease payments expected to be received under non-cancellable subleases for operating leases. Minimum lease payments are payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 35 b - Expiry date 2019.01.01
ifrs-fullExpectedFutureMinimumSubleasePaymentsReceivableUnderNoncancellableSubleasesClassifiedFinanceLeaseX instant debitExpected future minimum sublease payments receivable under non-cancellable subleases, classified as finance leaseThe amount of future minimum sublease payments expected to be received under non-cancellable subleases for finance leases. Minimum lease payments are payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 31 d - Expiry date 2019.01.01
ifrs-fullExpectedReimbursementContingentLiabilitiesInBusinessCombinationX instant debitExpected reimbursement, contingent liabilities in business combinationThe amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j
ifrs-fullExpectedReimbursementOtherProvisionsX instant debitExpected reimbursement, other provisionsThe amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]disclosure: IAS 37 85 c
ifrs-fullExpenseArisingFromExplorationForAndEvaluationOfMineralResourcesX duration debitExpense arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullExpenseArisingFromInsuranceContractsX duration debitExpense arising from insurance contractsThe amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullExpenseByNatureX duration debitExpenses, by natureThe 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.disclosure: IAS 1 99
ifrs-fullExpenseByNatureAbstractExpenses by nature [abstract]
ifrs-fullExpenseDueToUnwindingOfDiscountOnProvisionsX duration debitExpense due to unwinding of discount on provisionsThe amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions]common practice: IAS 1 112 c
ifrs-fullExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeldX duration debitExpense for policyholder claims and benefits, without reduction for reinsurance heldThe amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.example: IAS 1 85, example: IFRS 4 IG24 c, example: IFRS 4 37 b
ifrs-fullExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration debitExpense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assetsThe 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 in which goods or services received did not qualify for recognition as assets]common practice: IAS 1 112 c
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsX duration debitExpense from continuing involvement in derecognised financial assetsThe 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]]disclosure: IFRS 7 42G b
ifrs-fullExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant debitExpense from continuing involvement in derecognised financial assets cumulatively recognisedThe 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]]disclosure: IFRS 7 42G b
ifrs-fullExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration debitExpense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assetsThe 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 in which goods or services received did not qualify for recognition as assets]disclosure: IFRS 2 51 a
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsX duration debitExpense from share-based payment transactions in which goods or services received did not qualify for recognition as assetsThe amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.disclosure: IFRS 2 51 a
ifrs-fullExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstractExpense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]
ifrs-fullExpenseFromSharebasedPaymentTransactionsWithEmployeesX duration debitExpense from share-based payment transactions with employeesThe amount of expense from share-based payment transactions with employees.common practice: IAS 1 112 c
ifrs-fullExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditExpense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 d, example: IFRS 4 37 e
ifrs-fullExpenseIncomeOnDiscontinuedOperationsX duration debitExpense (income) on discontinued operationsThe amount of income or expense relating to discontinued operations. [Refer: Discontinued operations [member]]disclosure: IAS 1 98 e
ifrs-fullExpenseOfRestructuringActivitiesX duration debitExpense of restructuring activitiesThe 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.disclosure: IAS 1 98 b
ifrs-fullExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionX duration debitExpense recognised during period for bad and doubtful debts for related party transactionThe amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]disclosure: IAS 24 18 d
ifrs-fullExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsedX duration debitExpense relating to leases of low-value assets for which recognition exemption has been usedThe 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.disclosure: IFRS 16 53 d - Effective 2019.01.01
ifrs-fullExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX duration debitExpense relating to short-term leases for which recognition exemption has been usedThe 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.disclosure: IFRS 16 53 c - Effective 2019.01.01
ifrs-fullExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilitiesX duration debitExpense relating to variable lease payments not included in measurement of lease liabilitiesThe 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]disclosure: IFRS 16 53 e - Effective 2019.01.01
ifrs-fullExpensesArisingFromReinsuranceHeldX duration debitExpenses arising from reinsurance heldThe amount of expenses relating to reinsurance contracts held.example: IAS 1 85, example: IFRS 4 IG24 d, example: IFRS 4 37 b
ifrs-fullExpensesDiscontinuedOperationsX duration debitExpenses, discontinued operationsThe amount of expenses of discontinued operations. [Refer: Discontinued operations [member]]disclosure: IFRS 5 33 b i
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration debitExpenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration debitExpenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullExplanationHowServiceConcessionArrangementHasBeenClassifiedtextExplanation of how service concession arrangement has been classifiedThe explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 e
ifrs-fullExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatementstext blockDescription of accounting policies and methods of computation followed in interim financial statements [text block]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.disclosure: IAS 34 16A a
ifrs-fullExplanationOfAccountingTreatmentAppliedToAnyFeeReceivedtextExplanation of accounting treatment applied to any fee receivedThe explanation of the accounting treatment applied to fees received for arrangements involving the legal form of a lease.disclosure: SIC 27 10 b - Expiry date 2019.01.01
ifrs-fullExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerSharetextExplanation of adjustments between denominators used to calculate basic and diluted earnings per shareThe reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.disclosure: IAS 33 70 b
ifrs-fullExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerSharetextExplanation of adjustments of numerator to calculate basic earnings per shareThe explanation of the adjustments made to the numerator in the calculation of the basic earnings per share.disclosure: IAS 33 70 a
ifrs-fullExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerSharetextExplanation of adjustments of numerator to calculate diluted earnings per shareThe explanation of the adjustments made to the numerator in the calculation of diluted earnings per share.disclosure: IAS 33 70 a
ifrs-fullExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentationtextExplanation of adjustments that would be necessary to achieve fair presentationThe 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.disclosure: IAS 1 23 b
ifrs-fullExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchasetextDescription of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognisedThe 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]disclosure: IFRS 3 B64 n i
ifrs-fullExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproachtextExplanation of amount reclassified between profit or loss and other comprehensive income applying overlay approachThe explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.disclosure: IFRS 4 39L d - Effective on first application of IFRS 9
ifrs-fullExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsiderationtextExplanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent considerationThe explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 b ii
ifrs-fullExplanationOfAnyChangesInRecognisedAmountsOfContingentConsiderationtextExplanation of any changes in recognised amounts of contingent considerationThe explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 b i
ifrs-fullExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValuetextExplanation of assets acquired by way of government grant and initially recognised at fair valueThe 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]disclosure: IAS 38 122 c iii
ifrs-fullExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustmentstextExplanation of sources of estimation uncertainty with significant risk of causing material adjustmentThe explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.disclosure: IAS 1 125, disclosure: IFRIC 14 10
ifrs-fullExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilitiestextExplanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contractsThe explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.disclosure: IFRS 4 37 c
ifrs-fullExplanationOfBasisOfPreparationOfUnadjustedComparativeInformationtextExplanation of basis of preparation of unadjusted comparative informationThe explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.disclosure: IFRS 10 C6B, disclosure: IFRS 11 C12B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I
ifrs-fullExplanationOfBodyOfAuthorisationtextExplanation of body of authorisationThe explanation of who authorised the financial statements for issue.disclosure: IAS 10 17
ifrs-fullExplanationOfChangeInBusinessModelForManagingFinancialAssetstextExplanation of change in business model for managing financial assetsThe explanation of the change in the entity's business model for managing financial assets. [Refer: Financial assets]disclosure: IFRS 7 12B b - Effective 2018.01.01
ifrs-fullExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriodtextExplanation of change in name of reporting entity or other means of identification from end of preceding reporting periodThe 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.disclosure: IAS 1 51 a
ifrs-fullExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriodtextExplanation of changes in applicable tax rates to previous accounting periodThe explanation of the changes in the entity's applicable income tax rate(s) compared to the previous accounting period.disclosure: IAS 12 81 d
ifrs-fullExplanationOfChangesInDescriptionOfRetirementBenefitPlantextExplanation of changes in description of retirement benefit planThe explanation of the changes in the description of the retirement benefit plan during the period covered by the report.disclosure: IAS 26 36 g
ifrs-fullExplanationOfCircumstancesUnderWhichOperatingLeasesClassifiedAsInvestmentPropertytextExplanation of circumstances under which operating leases classified as investment propertyThe explanation, if the entity applies the fair value model, of whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property. [Refer: Fair value model [member]; Investment property]disclosure: IAS 40 75 b - Expiry date 2019.01.01
ifrs-fullExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancementstextExplanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancementsThe explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]disclosure: IAS 40 75 h
ifrs-fullExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatorytext blockExplanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.disclosure: IFRS 7 35F - Effective 2018.01.01
ifrs-fullExplanationOfDepartureFromIFRStextExplanation of departure from IFRSThe 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]]disclosure: IAS 1 20 b, disclosure: IAS 1 20 c
ifrs-fullExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4textExplanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.disclosure: IFRS 4 39L c - Effective on first application of IFRS 9
ifrs-fullExplanationOfDetailsOfAnyInvestmentInEmployertextExplanation of details of any investment in employerThe explanation of the details of any investment in the employer that a retirement benefit plan has.disclosure: IAS 26 35 a iv
ifrs-fullExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransactiontextExplanation of details of guarantees given or received of outstanding balances for related party transactionThe explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]disclosure: IAS 24 18 b ii
ifrs-fullExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecuritytextExplanation 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 securityThe 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.disclosure: IAS 26 35 a iii
ifrs-fullExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatorytext blockExplanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]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.disclosure: IFRS 16 C12 b - Effective 2019.01.01
ifrs-fullExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceivedtextExplanation of direct measurement of fair value of goods or services receivedThe 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).disclosure: IFRS 2 48
ifrs-fullExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextExplanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 d i - Effective 2019.01.01
ifrs-fullExplanationOfDisposalOfInvestmentPropertyCarriedAtCostWithinFairValueModeltextExplanation of disposal of investment property carried at cost within fair value modelThe 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 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 d i - Expiry date 2019.01.01
ifrs-fullExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurabletextExplanation of effect of change for biological asset for which fair value becomes reliably measurableThe 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]disclosure: IAS 41 56 c
ifrs-fullExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilitiestextExplanation of effect of changes in assumptions to measure insurance assets and insurance liabilitiesThe explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.disclosure: IFRS 4 37 d
ifrs-fullExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriodtextExplanation of effect of changes in composition of entity during interim periodThe explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]disclosure: IAS 34 16A i
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriodtextExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current periodThe 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]]disclosure: IFRS 5 42
ifrs-fullExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriodtextExplanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior periodThe 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]disclosure: IFRS 5 42
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnFinancialPositionstext blockExplanation of effect of share-based payments on entity's financial position [text block]The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.disclosure: IFRS 2 50
ifrs-fullExplanationOfEffectOfSharebasedPaymentsOnProfitOrLosstext blockExplanation of effect of share-based payments on entity's profit or loss [text block]The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).disclosure: IFRS 2 50
ifrs-fullExplanationOfEffectOfTransitionOnReportedCashFlowstextExplanation of effect of transition on reported cash flowsThe 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]]disclosure: IFRS 1 25, disclosure: IFRS 1 23
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPerformancetextExplanation of effect of transition on reported financial performanceThe explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]disclosure: IFRS 1 23
ifrs-fullExplanationOfEffectOfTransitionOnReportedFinancialPositiontextExplanation of effect of transition on reported financial positionThe explanation of how the transition from previous GAAP to IFRSs affected the entity's reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]disclosure: IFRS 1 23
ifrs-fullExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatorytext blockExplanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]disclosure: IFRS 15 117 - Effective 2018.01.01
ifrs-fullExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombinationtextExplanation of estimated financial effect, contingent liabilities in business combinationThe explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j i
ifrs-fullExplanationOfEstimatedFinancialEffectOfContingentAssetstextExplanation of estimated financial effect of contingent assetsThe 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.disclosure: IAS 37 89
ifrs-fullExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasistextExplanation of fact and basis for preparation of financial statements when not going concern basisThe 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.disclosure: IAS 1 25
ifrs-fullExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControltextExplanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining controlThe explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 16
ifrs-fullExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLosstextExplanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A c - Expiry date 2018.01.01
ifrs-fullExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTimingtextExplanation of facts and circumstances of sale or reclassification and expected disposal, manner and timingThe 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.disclosure: IFRS 5 41 b
ifrs-fullExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificanttextExplanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significantThe explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]disclosure: IAS 36 135
ifrs-fullExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificanttextExplanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significantThe explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]disclosure: IAS 36 135
ifrs-fullExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssuetextExplanation of fact that entity's owners or others have power to amend financial statements after issueThe explanation of the fact that the entity's owners or others have the power to amend financial statements after issue.disclosure: IAS 10 17
ifrs-fullExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognisedtextExplanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognisedThe explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 e
ifrs-fullExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrencytextExplanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currencyThe 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.disclosure: IAS 29 39 a
ifrs-fullExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresentedtextExplanation of fact that financial statements for previous periods not presentedThe explanation, in the entity's first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.disclosure: IFRS 1 28
ifrs-fullExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimitedtextExplanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimitedThe explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.disclosure: IFRS 3 B64 g iii
ifrs-fullExplanationOfFactThatSharesHaveNoParValuetextExplanation of fact that shares have no par valueThe explanation of the fact that shares have no par value. [Refer: Par value per share]disclosure: IAS 1 79 a iii
ifrs-fullExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinationstextExplanation of financial effect of adjustments related to business combinationsThe explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]disclosure: IFRS 3 61
ifrs-fullExplanationOfFinancialEffectOfContingentLiabilitiestextExplanation of estimated financial effect of contingent liabilitiesThe explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 a
ifrs-fullExplanationOfFinancialEffectOfDepartureFromIFRStextExplanation of financial effect of departure from IFRSThe 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.disclosure: IAS 1 20 d
ifrs-fullExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriodtext blockExplanation of financial effect of non-adjusting event after reporting period [text block]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.disclosure: IAS 10 21 b
ifrs-fullExplanationOfFirsttimeAdoptionOfIFRS9text blockExplanation of initial application of IFRS 9 [text block]The disclosure of qualitative information to enable users of financial statements to understand: (a) how the entity applied the classification requirements in IFRS 9 to those financial assets whose classification has changed as a result of applying IFRS 9; and (b) 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.disclosure: IFRS 7 42J - Effective 2018.01.01
ifrs-fullExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationtextExplanation 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 statementsThe explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 e
ifrs-fullExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLosttextDescription of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lostThe description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19 b
ifrs-fullExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationshiptextExplanation of hedge ineffectiveness resulting from sources that emerged in hedging relationshipThe explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 23E - Effective 2018.01.01
ifrs-fullExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExiststextExplanation 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 existsThe 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.disclosure: IFRS 1 31C
ifrs-fullExplanationOfHowRateRegulatorIsRelatedtextExplanation of how rate regulator is relatedThe explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]disclosure: IFRS 14 30 b
ifrs-fullExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowancetextExplanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowanceThe explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPaymenttextExplanation of how timing of satisfaction of performance obligations relates to typical timing of paymentThe explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]disclosure: IFRS 15 117 - Effective 2018.01.01
ifrs-fullExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegmenttext blockExplanation of impairment loss recognised or reversed [text block]The disclosure of an impairment loss recognised or reversed. [Refer: Impairment loss; Reversal of impairment loss]disclosure: IAS 36 130 d ii
ifrs-fullExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipmenttextExplanation of involvement of independent valuer in revaluation, property, plant and equipmentThe explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]disclosure: IAS 16 77 b
ifrs-fullExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatorytext blockExplanation of initial application of impairment requirements for financial instruments [text block]The explanation of the initial application of the impairment requirements for financial instruments.disclosure: IFRS 7 42P - Effective 2018.01.01
ifrs-fullExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatorytext blockExplanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.disclosure: IFRS 7 35G - Effective 2018.01.01
ifrs-fullExplanationOfInterestRevenueReportedNetOfInterestExpensetextExplanation of interest income reported net of interest expenseThe explanation that the entity has reported a segment's interest revenue net of its interest expense. [Refer: Interest expense]disclosure: IFRS 8 23
ifrs-fullExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalentstextExplanation of investing and financing transactions not requiring use of cash or cash equivalentsThe explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.disclosure: IAS 7 43
ifrs-fullExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssetstextExplanation of involvement of independent valuer in revaluation, right-of-use assetsThe explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecuritiestextExplanation of issues, repurchases and repayments of debt and equity securitiesThe explanation of the issues, repurchases and repayments of debt and equity securities.disclosure: IAS 34 16A e
ifrs-fullExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLossestextExplanation of main classes of assets affected by impairment losses or reversals of impairment lossesThe explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]disclosure: IAS 36 131 a
ifrs-fullExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLossestextExplanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment lossesThe explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]disclosure: IAS 36 131 b, disclosure: IAS 36 130 a
ifrs-fullExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmountstextExplanation of management judgements in applying entity's accounting policies with significant effect on recognised amountsThe 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.disclosure: IAS 1 122
ifrs-fullExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflectedtextExplanation of events after interim period that have not been reflectedThe explanation of events after the interim period that have not been reflected in the financial statements for the interim period.disclosure: IAS 34 16A h
ifrs-fullExplanationOfMeasurementBasesUsedInPreparingFinancialStatementstext blockExplanation of measurement bases used in preparing financial statements [text block]The explanation of the measurement basis (or bases) used in preparing the financial statements.disclosure: IAS 1 117 a
ifrs-fullExplanationOfModificationsModifiedSharebasedPaymentArrangementstextExplanation of modifications, modified share-based payment arrangementsThe explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 47 c i
ifrs-fullExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperationstextExplanation of nature and adjustments to amounts previously presented in discontinued operationsThe 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]]disclosure: IFRS 5 35
ifrs-fullExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYearstextExplanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial yearsThe 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.disclosure: IAS 34 16A d
ifrs-fullExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidencetextExplanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidenceThe 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.disclosure: IAS 34 16A c
ifrs-fullExplanationOfNatureAndAmountOfSignificantTransactionstextExplanation of nature and amount of significant transactionsThe 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.disclosure: IAS 24 26 b i
ifrs-fullExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipmenttextExplanation of nature and extent of obligations to acquire or build items of property, plant and equipmentThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]disclosure: SIC 29 6 c iii
ifrs-fullExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriodtextExplanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession periodThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c iv
ifrs-fullExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServicestextExplanation of nature and extent of obligations to provide or rights to expect provision of servicesThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c ii
ifrs-fullExplanationOfNatureAndExtentOfOtherRightsAndObligationstextExplanation of nature and extent of other rights and obligationsThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c vi
ifrs-fullExplanationOfNatureAndExtentOfRenewalAndTerminationOptionstextExplanation of nature and extent of renewal and termination optionsThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c v
ifrs-fullExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssetstextExplanation of nature and extent of rights to use specified assetsThe explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 c i
ifrs-fullExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentationtextExplanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in FrameworkThe 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.disclosure: IAS 1 23 a
ifrs-fullExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessivetextExplanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reportedThe explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]disclosure: IFRS 8 32, disclosure: IFRS 8 33
ifrs-fullExplanationOfNotAppliedNewStandardsOrInterpretationstextExplanation of new standards or interpretations not appliedThe explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.disclosure: IAS 8 30 a
ifrs-fullExplanationOfPeriodOverWhichManagementHasProjectedCashFlowstextExplanation of period over which management has projected cash flowsThe explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]disclosure: IAS 36 134 d iii, disclosure: IAS 36 134 e iii
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiestextExplanation of possibility of reimbursement, contingent liabilitiesThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 c
ifrs-fullExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombinationtextExplanation of possibility of reimbursement, contingent liabilities in business combinationThe explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B64 j i
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentAssettextExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent assetThe 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.disclosure: IAS 37 92
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiabilitytextExplanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liabilityThe explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]disclosure: IAS 37 92
ifrs-fullExplanationOfReasonForNondisclosureOfInformationRegardingProvisiontextExplanation of general nature of dispute and of reason for non-disclosure of information regarding provisionThe 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]disclosure: IAS 37 92
ifrs-fullExplanationOfReasonsForChangesInLossAllowanceForFinancialInstrumentstextExplanation of reasons for changes in loss allowance for financial instrumentsThe 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.example: IFRS 7 B8D - Effective 2018.01.01
ifrs-fullExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15textExplanation of reasons for significant changes in financial statement line items due to application of IFRS 15The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.disclosure: IFRS 15 C8 b - Effective 2018.01.01
ifrs-fullExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSstextExplanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSsThe 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.disclosure: IFRS 1 23B
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrorstextExplanation of reason why it is impracticable to determine amounts for correction related to prior period errorsThe explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.disclosure: IAS 8 49 d
ifrs-fullExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicytextExplanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policyThe explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.disclosure: IAS 8 28 h, disclosure: IAS 8 29 e
ifrs-fullExplanationOfRelationshipsBetweenParentsAndEntitytextExplanation of relationships between parent and subsidiariesThe explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 24 13
ifrs-fullExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntitytextExplanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entityThe explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19G
ifrs-fullExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssetstextExplanation of restrictions on distribution of revaluation surplus for intangible assetsThe explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]disclosure: IAS 38 124 b
ifrs-fullExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentPropertytextExplanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyThe 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]disclosure: IAS 40 75 g
ifrs-fullExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatorytext blockExplanation of risk management strategy related to hedge accounting [text block]The explanation of the risk management strategy related to hedge accounting.disclosure: IFRS 7 22A - Effective 2018.01.01
ifrs-fullExplanationOfSeasonalityOrCyclicalityOfInterimOperationstextExplanation of seasonality or cyclicality of interim operationsThe explanatory comments about the seasonality or cyclicality of interim operations.disclosure: IAS 34 16A b
ifrs-fullExplanationOfShareOptionsInSharebasedPaymentArrangementtextDescription of share-based payment arrangementThe description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 45 a
ifrs-fullExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatorytext blockExplanation of significant changes in contract assets and contract liabilities [text block]The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]disclosure: IFRS 15 118 - Effective 2018.01.01
ifrs-fullExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatorytext blockExplanation of significant changes in net investment in finance lease [text block]The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]disclosure: IFRS 16 93 - Effective 2019.01.01
ifrs-fullExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivitytextExplanation of significant decrease in level of government grants for agricultural activityThe explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]disclosure: IAS 41 57 c
ifrs-fullExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlowstextExplanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flowsThe explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]disclosure: SIC 29 6 b
ifrs-fullExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransactiontextExplanation of terms and conditions of outstanding balances for related party transactionThe explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18 b i
ifrs-fullExplanationOfTransactionsLinkedTogethertextExplanation of transactions linked togetherThe explanation of transactions that are linked together for arrangements involving the legal form of a lease.disclosure: SIC 27 10 a iii - Expiry date 2019.01.01
ifrs-fullExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextDescription of transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l, disclosure: IFRS 3 B64 m, disclosure: IFRS 3 B64 l i
ifrs-fullExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncometextExplanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 11A e - Effective 2018.01.01
ifrs-fullExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistancetextExplanation of unfulfilled conditions and other contingencies attaching to government assistanceThe explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]disclosure: IAS 20 39 c
ifrs-fullExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessortextExplanation of unguaranteed residual values accruing to benefit of lessorThe explanation of unguaranteed residual values accruing to the benefit of the lessor. Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.disclosure: IAS 17 47 c - Expiry date 2019.01.01
ifrs-fullExplanationOfValueAssignedToKeyAssumptiontextExplanation of value assigned to key assumptionThe explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]disclosure: IAS 36 134 f ii, disclosure: IAS 36 135 e ii
ifrs-fullExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenuetextExplanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenueThe explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue; Transaction price allocated to remaining performance obligations]disclosure: IFRS 15 120 b ii - Effective 2018.01.01
ifrs-fullExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextExplanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligationsThe 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]disclosure: IFRS 15 122 - Effective 2018.01.01
ifrs-fullExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssuetextExplanation 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 issueThe 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.disclosure: IFRS 7 19
ifrs-fullExplanationOfWhetherEntityAppliesExemptionInIAS2425textExplanation of whether entity applies exemption in IAS 24.25The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.disclosure: IAS 24 26
ifrs-fullExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledgedtextExplanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateralThe explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.disclosure: IFRS 7 15 b
ifrs-fullExplanationOfWhetherParticipantsContributeToRetirementBenefitPlantextExplanation of whether participants contribute to retirement benefit planThe explanation of whether participants contribute to retirement benefit plans.disclosure: IAS 26 36 d
ifrs-fullExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationstextExplanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligationsThe 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]disclosure: IFRS 15 122 - Effective 2018.01.01
ifrs-fullExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextExplanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 b - Effective 2019.01.01
ifrs-fullExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServicestextExplanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or servicesThe 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]disclosure: IFRS 15 124 b - Effective 2018.01.01
ifrs-fullExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdoptertextExplanation of cross-reference to interim financial statement disclosures for first-time adopterThe 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.disclosure: IFRS 1 33
ifrs-fullExplanationWhenGreatestTransferActivityTookPlacetextExplanation when greatest transfer activity took placeThe 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).disclosure: IFRS 7 42G c i
ifrs-fullExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncompletetextExplanation 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 issueThe explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]disclosure: IFRS 3 B66
ifrs-fullExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCosttextExplanation of why fair value becomes reliable for biological assets previously measured at costThe 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]disclosure: IAS 41 56 b
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCosttextExplanation of why fair value cannot be reliably measured for biological assets, at costThe 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]disclosure: IAS 41 54 b
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostWithinFairValueModeltextExplanation of why fair value cannot be reliably measured for investment property, at cost within fair value modelThe explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost within the fair value model. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 b - Expiry date 2019.01.01
ifrs-fullExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModeltextExplanation of why fair value cannot be reliably measured for investment property, cost modelThe explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]disclosure: IAS 40 79 e ii
ifrs-fullExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasistextExplanation of why entity not regarded as going concernThe explanation of the reason why the entity is not regarded as a going concern.disclosure: IAS 1 25
ifrs-fullExplorationAndEvaluationAssetsMembermemberExploration and evaluation assets [member]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.common practice: IAS 36 127
ifrs-fullExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX instant creditExposure to credit risk on loan commitments and financial guarantee contractsThe 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]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullExpropriationOfMajorAssetsByGovernmentMembermemberExpropriation of major assets by government [member]This member stands for expropriation of major assets by government. [Refer: Government [member]]example: IAS 10 22 c
ifrs-fullExternalCreditGradesAxisaxisExternal credit grades [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullExternalCreditGradesMembermemberExternal credit grades [member]This member stands for credit grades that have been provided by external rating agencies.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG24 a - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFactoringOfReceivablesMembermemberFactoring of receivables [member]This member stands for transactions in which an entity transfers its receivables to another party (the factor).example: IFRS 7 B33
ifrs-fullFactorsUsedToIdentifyEntitysReportableSegmentstextDescription of factors used to identify entity's reportable segmentsThe description of the factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]disclosure: IFRS 8 22 a
ifrs-fullFairValueAsDeemedCostAxisaxisFair value as deemed cost [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 1 30
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedX duration creditFair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassifiedThe fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]disclosure: IFRS 7 12D b - Effective 2018.01.01
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X duration creditFair 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 9The 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]disclosure: IFRS 7 42M b - Effective 2018.01.01
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration creditFair 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 9The 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]disclosure: IFRS 7 42M b - Effective 2018.01.01
ifrs-fullFairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9X duration creditFair 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 9The 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]disclosure: IFRS 7 42M b - Effective 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncomeX duration creditFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive incomeThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration creditFair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive incomeThe 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]disclosure: IFRS 7 12A d - Expiry date 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLossX duration creditFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullFairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration creditFair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A d - Expiry date 2018.01.01
ifrs-fullFairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedX duration creditFair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassifiedThe fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]disclosure: IFRS 7 12D b - Effective 2018.01.01
ifrs-fullFairValueHedgesMembermemberFair value hedges [member]This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]disclosure: IAS 39 86 a, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullFairValueModelMembermemberFair value model [member]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.disclosure: IAS 40 32A
ifrs-fullFairValueOfAcquiredReceivablesX instant debitFair value of acquired receivablesThe fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h i
ifrs-fullFairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant debitFair value of assets representing continuing involvement in derecognised financial assetsThe fair value of assets representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]disclosure: IFRS 7 42E b
ifrs-fullFairValueOfAssociatedFinancialLiabilitiesX instant creditFair value of associated financial liabilitiesThe fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]disclosure: IFRS 7 42D d
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostX instant debitFair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryThe 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]disclosure: IFRS 7 12D a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant debitFair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9The 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]disclosure: IFRS 7 42M a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategoryX instant debitFair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost categoryThe 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]disclosure: IFRS 7 12D a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9X instant debitFair 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 9The 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]disclosure: IFRS 7 42M a - Effective 2018.01.01
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssetsX instant debitFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assetsThe fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G c - Effective 2018.01.01
ifrs-fullFairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilitiesX instant creditFair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilitiesThe fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G c - Effective 2018.01.01
ifrs-fullFairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9X instant creditFair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9The 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]disclosure: IFRS 7 42M a - Effective 2018.01.01
ifrs-fullFairValueOfInvestmentInJointVenturesWherePriceQuotationsPublishedX instant debitFair value of investments in joint ventures for which there are quoted market pricesThe fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures]disclosure: IFRS 12 21 b iii
ifrs-fullFairValueOfInvestmentsInAssociatesWherePriceQuotationsPublishedX instant debitFair value of investments in associates for which there are quoted market pricesThe fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates]disclosure: IFRS 12 21 b iii
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitInvestments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 11A c - Effective 2018.01.01, disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognitionX instant debitFair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognitionThe 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]]disclosure: IFRS 7 11B b - Effective 2018.01.01
ifrs-fullFairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant creditFair value of liabilities representing continuing involvement in derecognised financial assetsThe fair value of liabilities representing the entity's continuing involvement in derecognised financial assets. [Refer: Financial assets]disclosure: IFRS 7 42E b
ifrs-fullFairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmountX instant debitFair value of property, plant and equipment materially different from carrying amountThe 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]example: IAS 16 79 d
ifrs-fullFairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatusX instant debitFair value of subsidiaries that cease to be consolidated as of date of change of investment entity statusThe fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 9B a
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyX instant debitFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entiretyThe difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]disclosure: IFRS 7 42D d
ifrs-fullFairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstractFair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]
ifrs-fullFairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyX instant debitFair value of transferred financial assets that are not derecognised in their entiretyThe fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]disclosure: IFRS 7 42D d
ifrs-fullFeeAndCommissionExpenseX duration debitFee and commission expenseThe amount of expense relating to fees and commissions.common practice: IAS 1 85
ifrs-fullFeeAndCommissionExpenseAbstractFee and commission expense [abstract]
ifrs-fullFeeAndCommissionIncomeX duration creditFee and commission incomeThe amount of income relating to fees and commissions.common practice: IAS 1 85
ifrs-fullFeeAndCommissionIncomeAbstractFee and commission income [abstract]
ifrs-fullFeeAndCommissionIncomeExpenseX duration creditFee and commission income (expense)The amount of income or expense relating to fees and commissions.common practice: IAS 1 85
ifrs-fullFeeAndCommissionIncomeExpenseAbstractFee and commission income (expense) [abstract]
ifrs-fullFeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration debitFee expense arising from financial liabilities not at fair value through profit or lossThe 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]disclosure: IFRS 7 20 c i - Effective 2018.01.01
ifrs-fullFeeIncomeAndExpenseAbstractFee income and expense [abstract]
ifrs-fullFeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCostX duration creditFee income arising from financial assets not at fair value through profit or lossThe 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.disclosure: IFRS 7 20 c i - Effective 2018.01.01
ifrs-fullFeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration creditFee income (expense) arising from financial assets or financial liabilities not at fair value through profit or lossThe 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]disclosure: IFRS 7 20 c i - Expiry date 2018.01.01
ifrs-fullFeeIncomeExpenseArisingFromTrustAndFiduciaryActivitiesX duration creditFee income (expense) arising from trust and fiduciary activitiesThe 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.disclosure: IFRS 7 20 c ii
ifrs-fullFinanceCostsX duration debitFinance costsThe amount of costs associated with financing activities of the entity.disclosure: IAS 1 82 b
ifrs-fullFinanceCostsPaidClassifiedAsOperatingActivitiesX duration creditFinance costs paid, classified as operating activitiesThe cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]common practice: IAS 7 31
ifrs-fullFinanceIncomeX duration creditFinance incomeThe amount of income associated with interest and other financing activities of the entity.common practice: IAS 1 85
ifrs-fullFinanceIncomeCostX duration creditFinance income (cost)The amount of income or cost associated with interest and other financing activities of the entity.common practice: IAS 1 85
ifrs-fullFinanceIncomeOnNetInvestmentInFinanceLeaseX duration creditFinance income on net investment in finance leaseThe amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]disclosure: IFRS 16 90 a ii - Effective 2019.01.01
ifrs-fullFinanceIncomeReceivedClassifiedAsOperatingActivitiesX duration debitFinance income received, classified as operating activitiesThe cash inflow from finance income received, classified as operating activities. [Refer: Finance income]common practice: IAS 7 31
ifrs-fullFinanceLeaseLiabilitiesX instant creditFinance lease liabilitiesThe amount of liabilities related to finance leases.common practice: IAS 1 55 - Expiry date 2019.01.01
ifrs-fullFinanceLeaseReceivablesX instant debitFinance lease receivablesThe amount of receivables related to finance leases.common practice: IAS 1 55
ifrs-fullFinancialAssetsX instant debitFinancial assetsThe amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]disclosure: IFRS 7 25, disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullFinancialAssetsAtAmortisedCostX instant debitFinancial assets at amortised costThe 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]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullFinancialAssetsAtAmortisedCostCategoryMembermemberFinancial assets at amortised cost, category [member]This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullFinancialAssetsAtAmortisedCostMembermemberFinancial assets at amortised cost, class [member]This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 B2 a
ifrs-fullFinancialAssetsAtFairValueX instant debitFinancial assets, at fair valueThe fair value of financial assets. [Refer: At fair value [member]; Financial assets]disclosure: IFRS 7 25
ifrs-fullFinancialAssetsAtFairValueMembermemberFinancial assets at fair value, class [member]This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]disclosure: IFRS 7 B2 a
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant debitFinancial assets at fair value through other comprehensive incomeThe amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractFinancial assets at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberFinancial assets at fair value through other comprehensive income, category [member]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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossX instant debitFinancial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossAbstractFinancial assets at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossCategoryMembermemberFinancial assets at fair value through profit or loss, category [member]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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant debitFinancial assets at fair value through profit or loss, classified as held for tradingThe 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]common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMembermemberFinancial assets at fair value through profit or loss, classified as held for trading, category [member]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]disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant debitFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberFinancial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]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]disclosure: IFRS 7 8 a
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant debitFinancial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMembermemberFinancial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullFinancialAssetsAvailableforsaleX instant debitFinancial assets available-for-saleThe 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]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullFinancialAssetsAvailableforsaleCategoryMembermemberFinancial assets available-for-sale, category [member]This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullFinancialAssetsCategoryMembermemberFinancial assets, category [member]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]disclosure: IFRS 7 8
ifrs-fullFinancialAssetsCollectivelyAssessedForCreditLossesMembermemberFinancial assets collectively assessed for credit losses [member]This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullFinancialAssetsDesignatedAsMeasuredAtFairValueAbstractFinancial assets designated as measured at fair value through profit or loss [abstract]
ifrs-fullFinancialAssetsHeldForManagingLiquidityRiskX instant debitFinancial assets held for managing liquidity riskThe 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]disclosure: IFRS 7 B11E
ifrs-fullFinancialAssetsImpairedMembermemberFinancial assets impaired [member]This member stands for financial assets that have been impaired. [Refer: Financial assets]common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullFinancialAssetsIndividuallyAssessedForCreditLossesMembermemberFinancial assets individually assessed for credit losses [member]This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]disclosure: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitFinancial assets measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstractFinancial assets measured at fair value through other comprehensive income [abstract]
ifrs-fullFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMembermemberFinancial assets measured at fair value through other comprehensive income, category [member]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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullFinancialAssetsMembermemberFinancial assets, class [member]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]disclosure: IFRS 4 39L b - Effective on first application of IFRS 9, disclosure: IFRS 7 6
ifrs-fullFinancialAssetsNeitherPastDueNorImpairedMembermemberFinancial assets neither past due nor impaired [member]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]common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullFinancialAssetsOutsideScopeOfIFRS7MembermemberFinancial assets outside scope of IFRS 7, class [member]This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]disclosure: IFRS 7 B2 b
ifrs-fullFinancialAssetsPastDueButNotImpairedMembermemberFinancial assets past due but not impaired [member]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]disclosure: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilitiesX instant debitFinancial assets pledged as collateral for liabilities or contingent liabilitiesThe amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]disclosure: IFRS 7 14 a
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant debitFinancial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant debitFinancial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant debitFinancial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValueX instant debitFinancial assets reclassified out of available-for-sale financial assets, at fair valueThe 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]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmountX instant debitFinancial assets reclassified out of available-for-sale financial assets, carrying amountThe carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValueX instant debitFinancial assets reclassified out of financial assets at fair value through profit or loss, at fair valueThe 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]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmountX instant debitFinancial assets reclassified out of financial assets at fair value through profit or loss, carrying amountThe 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]disclosure: IFRS 7 12A b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsRecognisedAsOfAcquisitionDateX instant debitFinancial assets recognised as of acquisition dateThe amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullFinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancementsX instant debitFinancial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancementsThe 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]example: IFRS 7 IG29 c - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullFinancialAssetsToWhichOverlayApproachIsAppliedX instant debitFinancial assets to which overlay approach is appliedThe amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]disclosure: IFRS 4 39L b - Effective on first application of IFRS 9
ifrs-fullFinancialAssetsTypeMembermemberFinancial assets, type [member]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]disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionAxisaxisTransferred financial assets that are not derecognised in their entirety [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 42D
ifrs-fullFinancialAssetsWhichDoNotQualifyForDerecognitionMembermemberTransferred financial assets that are not derecognised in their entirety [member]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]disclosure: IFRS 7 42D
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeaturesX instant debitFinancial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment featuresThe 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]disclosure: IFRS 7 42S - Effective 2018.01.01
ifrs-fullFinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElementX instant debitFinancial 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 elementThe 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]disclosure: IFRS 7 42R - Effective 2018.01.01
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModificationX duration debitFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modificationThe 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]disclosure: IFRS 7 35J a - Effective 2018.01.01
ifrs-fullFinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLossX duration creditFinancial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)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]disclosure: IFRS 7 35J a - Effective 2018.01.01
ifrs-fullFinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmountX instant debitFinancial 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 amountThe 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]disclosure: IFRS 7 35J b - Effective 2018.01.01
ifrs-fullFinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstandingX instant debitFinancial assets written off during reporting period and still subject to enforcement activity, contractual amount outstandingThe contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]disclosure: IFRS 7 35L - Effective 2018.01.01
ifrs-fullFinancialEffectOfChangesInAccountingPolicyMembermemberIncrease (decrease) due to changes in accounting policy [member]This member stands for the financial effect of changes in accounting policy.disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i
ifrs-fullFinancialEffectOfCorrectionsOfAccountingErrorsMembermemberIncrease (decrease) due to corrections of prior period errors [member]This member stands for the financial effect of corrections of prior period errors.disclosure: IAS 8 49 b i, disclosure: IAS 8 49 c
ifrs-fullFinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxisaxisFinancial effect of transition from previous GAAP to IFRSs [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 1 24
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsAssetsX durationFinancial forecast of cash flows for cash-generating unit, significant unobservable inputs, assetsA financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstrumentsX durationFinancial forecast of cash flows for cash-generating unit, significant unobservable inputs, entity's own equity instrumentsA financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsLiabilitiesX durationFinancial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilitiesA financial forecast of cash flows for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsAssetsX durationFinancial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assetsA financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsEntitysOwnEquityInstrumentsX durationFinancial forecast of profit or loss for cash-generating unit, significant unobservable inputs, entity's own equity instrumentsA financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsLiabilitiesX durationFinancial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilitiesA financial forecast of profit or loss for a cash-generating unit developed using the entity's own data if there is no reasonably available information that indicates that market participants would use different assumptions. This is used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Cash-generating units [member]]example: IFRS 13 B36 e
ifrs-fullFinancialGuaranteeContractsMembermemberFinancial guarantee contracts [member]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.disclosure: IFRS 7 B8E - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMembermemberFinancial instruments credit-impaired after purchase or origination [member]This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]disclosure: IFRS 7 35H b ii - Effective 2018.01.01, disclosure: IFRS 7 35M b ii - Effective 2018.01.01
ifrs-fullFinancialInstrumentsCreditimpairedMembermemberFinancial instruments credit-impaired [member]This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValueX instantFinancial instruments designated as hedging instruments, at fair valueThe fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]disclosure: IFRS 7 22 b - Expiry date 2018.01.01
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxisaxisFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullFinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMembermemberFinancial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the 'Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk' axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]disclosure: IFRS 7 24G - Effective 2018.01.01
ifrs-fullFinancialInstrumentsNotCreditimpairedMembermemberFinancial instruments not credit-impaired [member]This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullFinancialInstrumentsPurchasedOrOriginatedCreditimpairedMembermemberFinancial instruments purchased or originated credit-impaired [member]This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]disclosure: IFRS 7 35H c - Effective 2018.01.01, disclosure: IFRS 7 35M c - Effective 2018.01.01
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsX instant creditFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assetsThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d i
ifrs-fullFinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesX instant debitFinancial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilitiesThe 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]example: IFRS 7 IG40D, example: IFRS 7 13C d i
ifrs-fullFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognitionX instantFinancial instruments whose fair value previously could not be reliably measured at time of derecognitionThe amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Carrying amount [member]; Financial instruments, class [member]]disclosure: IFRS 7 30 e
ifrs-fullFinancialLiabilitiesX instant creditFinancial liabilitiesThe amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]disclosure: IFRS 7 25
ifrs-fullFinancialLiabilitiesAtAmortisedCostX instant creditFinancial liabilities at amortised costThe 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]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesAtAmortisedCostCategoryMembermemberFinancial liabilities at amortised cost, category [member]This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesAtAmortisedCostMembermemberFinancial liabilities at amortised cost, class [member]This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 B2 a
ifrs-fullFinancialLiabilitiesAtFairValueX instant creditFinancial liabilities, at fair valueThe fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]disclosure: IFRS 7 25
ifrs-fullFinancialLiabilitiesAtFairValueMembermemberFinancial liabilities at fair value, class [member]This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]disclosure: IFRS 7 B2 a
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant creditFinancial liabilities at fair value through profit or lossThe 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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractFinancial liabilities at fair value through profit or loss [abstract]
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMembermemberFinancial liabilities at fair value through profit or loss, category [member]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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant creditFinancial liabilities at fair value through profit or loss that meet definition of held for tradingThe 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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX instant creditFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMembermemberFinancial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMembermemberFinancial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]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]disclosure: IFRS 7 8 e
ifrs-fullFinancialLiabilitiesCategoryMembermemberFinancial liabilities, category [member]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]disclosure: IFRS 7 8
ifrs-fullFinancialLiabilitiesMembermemberFinancial liabilities, class [member]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]disclosure: IFRS 7 6
ifrs-fullFinancialLiabilitiesOutsideScopeOfIFRS7MembermemberFinancial liabilities outside scope of IFRS 7, class [member]This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]disclosure: IFRS 7 B2 b
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9X instant creditFinancial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9X instant creditFinancial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9X instant creditFinancial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9The 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]disclosure: IFRS 7 42I c - Effective 2018.01.01
ifrs-fullFinancialLiabilitiesReclassifiedIntoEquityX durationFinancial liabilities reclassified into equityThe amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]disclosure: IAS 1 80A
ifrs-fullFinancialLiabilitiesRecognisedAsOfAcquisitionDateX instant creditFinancial liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullFinancialLiabilitiesTypeMembermemberFinancial liabilities, type [member]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]disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullFinishedGoodsX instant debitCurrent finished goodsA 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]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullFixedInterestRateMembermemberFixed interest rate [member]This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]common practice: IFRS 7 39
ifrs-fullFixedpriceContractsMembermemberFixed-price contracts [member]This member stands for fixed-price contracts with customers.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullFixturesAndFittingsX instant debitFixtures and fittingsThe amount of fixtures and fittings, not permanently attached to real property, used in the entity's operations.example: IAS 16 37 g
ifrs-fullFixturesAndFittingsMembermemberFixtures and fittings [member]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]example: IAS 16 37 g
ifrs-fullFloatingInterestRateMembermemberFloating interest rate [member]This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]common practice: IFRS 7 39
ifrs-fullForeignCountriesMembermemberForeign countries [member]This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a
ifrs-fullForeignDefinedBenefitPlansMembermemberForeign defined benefit plans [member]This member stands for foreign defined benefit plans. [Refer: Defined benefit plans [member]]example: IAS 19 138 a
ifrs-fullForeignExchangeRatesAbstractForeign exchange rates [abstract]
ifrs-fullForwardContractMembermemberForward contract [member]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.common practice: IAS 1 112 c
ifrs-fullFranchiseFeeIncomeX duration creditFranchise fee incomeThe amount of income arising from franchise fees.common practice: IAS 1 112 c
ifrs-fullFranchisesMembermemberFranchises [member]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]common practice: IAS 38 119
ifrs-fullFuelAndEnergyExpenseX duration debitFuel and energy expenseThe amount of expense arising from the consumption of fuel and energy.common practice: IAS 1 112 c
ifrs-fullFuelAndEnergyExpenseAbstractFuel and energy expense [abstract]
ifrs-fullFuelExpenseX duration debitFuel expenseThe amount of expense arising from the consumption of fuel.common practice: IAS 1 112 c
ifrs-fullFutureFinanceChargeOnFinanceLeaseX instant creditFuture finance charge on finance leaseThe amount representing the difference between the future minimum finance lease payments and their present value. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 31 b - Expiry date 2019.01.01
ifrs-fullFuturesContractMembermemberFutures contract [member]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.common practice: IAS 1 112 c
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration creditGain (loss) arising from derecognition of financial assets measured at amortised costThe gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IAS 1 82 aa
ifrs-fullGainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstractGain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]
ifrs-fullGainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaidX duration creditGain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paidThe 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]]disclosure: IFRIC 19 11
ifrs-fullGainLossOfDerecognisedFinancialAssetsAtDateOfTransferX duration creditGain (loss) of derecognised financial assets at date of transferThe gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]disclosure: IFRS 7 42G a
ifrs-fullGainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivityX duration creditGain (loss) from transfer activity during period representing greatest transfer activityThe 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]disclosure: IFRS 7 42G c ii
ifrs-fullGainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatusX duration creditGain (loss) on cessation of consolidation of subsidiaries due to change of investment entity statusThe gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 9B b
ifrs-fullGainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectivenessX duration creditGain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectivenessThe 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.disclosure: IFRS 7 24B a iv - Effective 2018.01.01, disclosure: IFRS 7 24B b i - Effective 2018.01.01
ifrs-fullGainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectivenessX duration creditGain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectivenessThe 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.disclosure: IFRS 7 24A c - Effective 2018.01.01
ifrs-fullGainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingX duration debitGain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling, net defined benefit liability (asset)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; Net defined benefit liability (asset)]disclosure: IAS 19 141 c iv
ifrs-fullGainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeilingX duration debitGain (loss) on changes in effect of limiting reimbursement rights to asset ceiling, reimbursement rightsThe increase (decrease) in reimbursement rights 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: Interest income]disclosure: IAS 19 141 c iv
ifrs-fullGainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX duration creditGain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit riskThe gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G b - Effective 2018.01.01
ifrs-fullGainLossOnHedgeIneffectivenessX duration creditGain (loss) on hedge ineffectivenessThe 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.disclosure: IFRS 7 24C a i - Effective 2018.01.01
ifrs-fullGainLossOnHedgeIneffectivenessAbstractGain (loss) on hedge ineffectiveness [abstract]
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncomeX duration creditGain (loss) on hedge ineffectiveness recognised in other comprehensive incomeThe gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 24C a i - Effective 2018.01.01
ifrs-fullGainLossOnHedgeIneffectivenessRecognisedInProfitOrLossX duration creditGain (loss) on hedge ineffectiveness recognised in profit or lossThe gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]disclosure: IFRS 7 24C a i - Effective 2018.01.01, disclosure: IFRS 7 24C b ii - Effective 2018.01.01
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetX duration debitGain (loss) on remeasurement, net defined benefit liability (asset)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)]disclosure: IAS 19 141 c
ifrs-fullGainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstractGain (loss) on remeasurement, net defined benefit liability (asset) [abstract]
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsX duration debitGain (loss) on remeasurement, reimbursement rightsThe increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 141 c
ifrs-fullGainLossOnRemeasurementOfReimbursementRightsAbstractGain (loss) on remeasurement, reimbursement rights [abstract]
ifrs-fullGainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombinationX duration creditGain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combinationThe gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 p ii
ifrs-fullGainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredX duration creditGain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measuredThe gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 e
ifrs-fullGainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperationX duration creditGain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operationThe 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]]disclosure: IFRS 5 33 b iii
ifrs-fullGainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinationX duration creditGain (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 statementsThe gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]]disclosure: IFRS 3 B67 e
ifrs-fullGainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOffX duration creditGain on recovery of loans and advances previously written offThe gain on the recovery of loans and advances previously written off.common practice: IAS 1 85
ifrs-fullGainRecognisedInBargainPurchaseTransactionX duration creditGain recognised in bargain purchase transactionThe amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 n i
ifrs-fullGainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration creditGains arising from derecognition of financial assets measured at amortised costThe 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]disclosure: IFRS 7 20A - Effective 2018.01.01
ifrs-fullGainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueX duration creditGains (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 categoryThe 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]disclosure: IAS 1 82 ca - Effective 2018.01.01
ifrs-fullGainsLossesArisingFromSaleAndLeasebackTransactionsX duration creditGains (losses) arising from sale and leaseback transactionsThe gains (losses) arising from sale and leaseback transactions.disclosure: IFRS 16 53 i - Effective 2019.01.01
ifrs-fullGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetX duration debitGains (losses) arising from settlements, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]disclosure: IAS 19 141 d
ifrs-fullGainsLossesOnAvailableforsaleFinancialAssetsX duration creditGains (losses) on available-for-sale financial assetsThe gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnCashFlowHedgesBeforeTaxX duration creditGains (losses) on cash flow hedges, before taxThe gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]]disclosure: IAS 1 91 b, disclosure: IFRS 7 23 c - Expiry date 2018.01.01
ifrs-fullGainsLossesOnCashFlowHedgesNetOfTaxX duration creditGains (losses) on cash flow hedges, net of taxThe gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]disclosure: IAS 1 91 a, disclosure: IFRS 7 23 c - Expiry date 2018.01.01, disclosure: IFRS 7 24C b i - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriodX duration creditGains (losses) on change in fair value less costs to sell of biological assets for current periodThe gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]disclosure: IAS 41 40
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesX duration creditGains (losses) on change in fair value of derivativesThe gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]common practice: IAS 1 85
ifrs-fullGainsLossesOnChangeInFairValueOfDerivativesAbstractGains (losses) on change in fair value of derivatives [abstract]
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxX duration creditGains (losses) on change in value of foreign currency basis spreads, before taxThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxX duration creditGains (losses) on change in value of foreign currency basis spreads, net of taxThe gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTaxX duration creditGains (losses) on change in value of forward elements of forward contracts, before taxThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTaxX duration creditGains (losses) on change in value of forward elements of forward contracts, net of taxThe gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTaxX duration creditGains (losses) on change in value of time value of options, before taxThe gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullGainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTaxX duration creditGains (losses) on change in value of time value of options, net of taxThe gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesX duration creditGains (losses) on disposals of investment propertiesThe gains (losses) on disposals of investment properties. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertiesAbstractGains (losses) on disposals of investment properties [abstract]
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelX duration creditGains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 d iii - Effective 2019.01.01
ifrs-fullGainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostWithinFairValueModelX duration creditGains (losses) on disposals of investment property carried at cost within fair value modelThe gains (losses) on disposals of investment property carried at cost within the fair value model. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 d iii - Expiry date 2019.01.01
ifrs-fullGainsLossesOnDisposalsOfInvestmentsX duration creditGains (losses) on disposals of investmentsThe gains (losses) on disposals of investments.disclosure: IAS 1 98 d
ifrs-fullGainsLossesOnDisposalsOfInvestmentsAbstractGains (losses) on disposals of investments [abstract]
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsX duration creditGains (losses) on disposals of non-current assetsThe gains (losses) on disposals of non-current assets. [Refer: Non-current assets]common practice: IAS 1 112 c
ifrs-fullGainsLossesOnDisposalsOfNoncurrentAssetsAbstractGains (losses) on disposals of non-current assets [abstract]
ifrs-fullGainsLossesOnDisposalsOfOtherNoncurrentAssetsX duration creditGains (losses) on disposals of other non-current assetsThe gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]disclosure: IAS 1 98
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentX duration creditGains (losses) on disposals of property, plant and equipmentThe gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 1 98 c
ifrs-fullGainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstractGains (losses) on disposals of property, plant and equipment [abstract]
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationBeforeTaxX duration creditGains (losses) on exchange differences on translation, before taxThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationNetOfTaxX duration creditGains (losses) on exchange differences on translation, net of taxThe gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 a
ifrs-fullGainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossX duration creditForeign exchange gain (loss)The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]disclosure: IAS 21 52 a, example: IAS 7 A Statement of cash flows for an entity other than a financial institution
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssetsX durationGains (losses) on fair value adjustment attributable to physical changes, biological assetsThe gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd
ifrs-fullGainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssetsX durationGains (losses) on fair value adjustment attributable to price changes, biological assetsThe 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]example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsX durationGains (losses) on fair value adjustment, biological assetsThe 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]disclosure: IAS 41 50 a
ifrs-fullGainsLossesOnFairValueAdjustmentBiologicalAssetsAbstractGains (losses) on fair value adjustment, biological assets [abstract]
ifrs-fullGainsLossesOnFairValueAdjustmentInvestmentPropertyX durationGains (losses) on fair value adjustment, investment propertyThe gains (losses) from changes in the fair value of investment property. [Refer: Investment property]disclosure: IAS 40 76 d
ifrs-fullGainsLossesOnFinancialAssetsAtAmortisedCostX duration creditGains (losses) on financial assets at amortised costThe gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 20 a vi - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossX duration creditGains (losses) on financial assets at fair value through profit or lossThe gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration creditGains (losses) on financial assets at fair value through profit or loss, classified as held for tradingThe 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]disclosure: IFRS 7 20 a i - Expiry date 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration creditGains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX duration creditGains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 20 a i - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration creditGains (losses) on financial assets measured at fair value through other comprehensive income, before taxThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 91 b - Effective 2018.01.01, disclosure: IFRS 7 20 a viii - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxX duration creditGains (losses) on financial assets measured at fair value through other comprehensive income, net of taxThe gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration creditGains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration creditGains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullGainsLossesOnFinancialInstrumentsAbstractGains (losses) on financial instruments [abstract]
ifrs-fullGainsLossesOnFinancialLiabilitiesAtAmortisedCostX duration creditGains (losses) on financial liabilities at amortised costThe gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 20 a v
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossX duration creditGains (losses) on financial liabilities at fair value through profit or lossThe gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX duration creditGains (losses) on financial liabilities at fair value through profit or loss, classified as held for tradingThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognitionX duration creditGains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesOnHedgedItemAttributableToHedgedRiskX duration creditGains (losses) on hedged item attributable to hedged risk, fair value hedgesThe gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]disclosure: IFRS 7 24 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTaxX duration creditGains (losses) on hedges of net investments in foreign operations, before taxThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income]disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01
ifrs-fullGainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration creditGains (losses) on hedges of net investments in foreign operations, net of taxThe gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01, disclosure: IFRS 7 24C b i - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullGainsLossesOnHedgingInstrumentX duration creditGains (losses) on hedging instrument, fair value hedgesThe gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]disclosure: IFRS 7 24 a i - Expiry date 2018.01.01
ifrs-fullGainsLossesOnHeldtomaturityInvestmentsX duration creditGains (losses) on held-to-maturity investmentsThe gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]disclosure: IFRS 7 20 a iii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLossX duration creditGains (losses) on ineffectiveness of cash flow hedges recognised in profit or lossThe gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]disclosure: IFRS 7 24 b - Expiry date 2018.01.01
ifrs-fullGainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperationsX duration creditGains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or lossThe 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]]disclosure: IFRS 7 24 c - Expiry date 2018.01.01
ifrs-fullGainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriodX duration creditGains (losses) on initial recognition of biological assets and agricultural produce for current periodThe aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]disclosure: IAS 41 40
ifrs-fullGainsLossesOnLitigationSettlementsX duration creditGains (losses) on litigation settlementsThe gains (losses) on settlements of litigation.disclosure: IAS 1 98 f
ifrs-fullGainsLossesOnLitigationSettlementsAbstractGains (losses) on litigation settlements [abstract]
ifrs-fullGainsLossesOnLoansAndReceivablesX duration creditGains (losses) on loans and receivablesThe gains (losses) on loans and receivables. [Refer: Loans and receivables]disclosure: IFRS 7 20 a iv - Expiry date 2018.01.01
ifrs-fullGainsLossesOnNetMonetaryPositionX duration creditGains (losses) on net monetary positionThe 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.disclosure: IAS 29 9
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration creditGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before taxThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullGainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration creditGains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of taxThe gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTaxX duration creditGains (losses) on remeasuring available-for-sale financial assets, before taxThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale]disclosure: IAS 1 91 b - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTaxX duration creditGains (losses) on remeasuring available-for-sale financial assets, net of taxThe gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]disclosure: IAS 1 91 a - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullGainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLossX duration creditGains (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 sellThe 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.disclosure: IFRS 5 41 c
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsX durationGains (losses) recognised in other comprehensive income, fair value measurement, assetsThe gains (losses) recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]disclosure: IFRS 13 93 e ii
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsX durationGains (losses) recognised in other comprehensive income, fair value measurement, entity's own equity instrumentsThe gains (losses) 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]disclosure: IFRS 13 93 e ii
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesX durationGains (losses) recognised in other comprehensive income, fair value measurement, liabilitiesThe gains (losses) recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]disclosure: IFRS 13 93 e ii
ifrs-fullGainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration creditGains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurementX duration creditGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurementX duration creditGains (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 measurementThe gains (losses) recognised in profit or loss for the entity's own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 f
ifrs-fullGainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurementX duration creditGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurementThe 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]]disclosure: IFRS 13 93 f
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsX durationGains (losses) recognised in profit or loss, fair value measurement, assetsThe gains (losses) recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e i
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsX durationGains (losses) recognised in profit or loss, fair value measurement, entity's own equity instrumentsThe gains (losses) recognised in profit or loss on the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]]disclosure: IFRS 13 93 e i
ifrs-fullGainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesX durationGains (losses) recognised in profit or loss, fair value measurement, liabilitiesThe gains (losses) recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e i
ifrs-fullGainsLossesRecognisedInProfitOrLossOnBuyingReinsuranceX duration creditGains (losses) recognised in profit or loss on buying reinsuranceThe gains (losses) recognised in profit or loss on the entity's purchase of reinsurance.disclosure: IFRS 4 37 b i
ifrs-fullGainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequentlyX duration creditGains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 20 a i
ifrs-fullGainsLossesRecognisedWhenControlInSubsidiaryIsLostX duration creditGains (losses) recognised when control of subsidiary is lostThe gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.disclosure: IFRS 12 19
ifrs-fullGainsOnChangeInFairValueOfDerivativesX duration creditGains on change in fair value of derivativesThe gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]common practice: IAS 1 85
ifrs-fullGainsOnDisposalsOfInvestmentPropertiesX duration creditGains on disposals of investment propertiesThe gain on disposals of investment properties. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullGainsOnDisposalsOfInvestmentsX duration creditGains on disposals of investmentsThe gain on the disposal of investments.disclosure: IAS 1 98 d
ifrs-fullGainsOnDisposalsOfNoncurrentAssetsX duration creditGains on disposals of non-current assetsThe gain on disposals of non-current assets. [Refer: Non-current assets]common practice: IAS 1 112 c
ifrs-fullGainsOnDisposalsOfPropertyPlantAndEquipmentX duration creditGains on disposals of property, plant and equipmentThe gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 1 98 c
ifrs-fullGainsOnLitigationSettlementsX duration creditGains on litigation settlementsThe gain on settlements of litigation.disclosure: IAS 1 98 f
ifrs-fullGamingLicencesMembermemberGaming licences [member]This member stands for licences related to gaming. [Refer: Licences [member]]common practice: IAS 38 119
ifrs-fullGasDistributionMembermemberGas distribution [member]This member stands for an entity’s activity related to distribution of gas.example: IFRS 14 IE2, example: IFRS 14 33
ifrs-fullGeneralAndAdministrativeExpenseX duration debitGeneral and administrative expenseThe amount of expense relating to general and administrative activities of the entity.common practice: IAS 1 112 c
ifrs-fullGeographicalAreasAxisaxisGeographical areas [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 b - Effective 2018.01.01, disclosure: IFRS 8 33
ifrs-fullGeographicalAreasMembermemberGeographical areas [member]This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used.example: IFRS 15 B89 b - Effective 2018.01.01, disclosure: IFRS 8 33
ifrs-fullGoodsOrServicesTransferredAtPointInTimeMembermemberGoods or services transferred at point in time [member]This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullGoodsOrServicesTransferredOverTimeMembermemberGoods or services transferred over time [member]This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullGoodsSoldDirectlyToConsumersMembermemberGoods sold directly to consumers [member]This member stands for goods sold directly to consumers.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullGoodsSoldThroughIntermediariesMembermemberGoods sold through intermediaries [member]This member stands for goods sold through intermediaries.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullGoodwillX instant debitGoodwillThe amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]disclosure: IAS 1 54 c, disclosure: IAS 36 134 a, disclosure: IAS 36 135 a, disclosure: IFRS 3 B67 d
ifrs-fullGoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSaleX duration creditGoodwill derecognised without having previously been included in disposal group classified as held for saleThe 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]]disclosure: IFRS 3 B67 d iv
ifrs-fullGoodwillExpectedDeductibleForTaxPurposesX instant debitGoodwill expected to be deductible for tax purposesThe amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]disclosure: IFRS 3 B64 k
ifrs-fullGoodwillMembermemberGoodwill [member]This member stands for goodwill. [Refer: Goodwill]example: IAS 36 127
ifrs-fullGovernmentCustomersMembermemberGovernment customers [member]This member stands for government customers. [Refer: Government [member]]example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullGovernmentDebtInstrumentsHeldX instant debitGovernment debt instruments heldThe amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]common practice: IAS 1 112 c
ifrs-fullGovernmentGrantsX instant creditGovernment grantsThe 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: Government [member]]common practice: IAS 1 55
ifrs-fullGovernmentMembermemberGovernment [member]This member stands for a government, government agencies and similar bodies whether local, national or international.disclosure: IFRS 8 34
ifrs-fullGrossAmountArisingFromInsuranceContractsMembermemberGross amount arising from insurance contracts [member]This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullGrossAmountDueFromCustomersForContractWorkAsAssetX instant debitGross amount due from customers for contract work as assetThe amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.disclosure: IAS 11 42 a - Expiry date 2018.01.01
ifrs-fullGrossAmountDueToCustomersForContractWorkAsLiabilityX instant creditGross amount due to customers for contract work as liabilityThe amount recognised as a liability as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses).disclosure: IAS 11 42 b - Expiry date 2018.01.01
ifrs-fullGrossCarryingAmountMembermemberGross carrying amount [member]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]disclosure: IAS 16 73 d, disclosure: IAS 17 32 - Expiry date 2019.01.01, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35I - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01, common practice: IFRS 7 IG29 - Expiry date 2018.01.01, common practice: IFRS 7 37 b - Expiry date 2018.01.01
ifrs-fullGrossContractualAmountsReceivableForAcquiredReceivablesX instant debitGross contractual amounts receivable for acquired receivablesThe gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 h ii
ifrs-fullGrossFinanceLeaseObligationsX instant creditGross finance lease obligationsThe amount of contractual undiscounted cash flows in relation to finance lease obligations before deducting finance charges.example: IFRS 7 B11D a - Expiry date 2019.01.01
ifrs-fullGrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant debitGross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C b
ifrs-fullGrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant debitGross financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C a
ifrs-fullGrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant creditGross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C b
ifrs-fullGrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant creditGross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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]disclosure: IFRS 7 13C a
ifrs-fullGrossInvestmentInFinanceLeaseX instant debitGross investment in finance leaseThe aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 47 a - Expiry date 2019.01.01
ifrs-fullGrossLeaseLiabilitiesX instant creditGross lease liabilitiesThe amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]disclosure: IFRS 16 58 - Effective 2019.01.01, example: IFRS 7 B11D a - Effective 2019.01.01
ifrs-fullGrossLoanCommitmentsX instant creditGross loan commitmentsThe amount of contractual undiscounted cash flows for gross commitments to receive a loan.example: IFRS 7 B11D e
ifrs-fullGrossProfitX duration creditGross profitThe amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]example: IAS 1 103
ifrs-fullGSMLicencesMembermemberGSM licences [member]This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]common practice: IAS 38 119
ifrs-fullGuaranteesMembermemberGuarantees [member]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.example: IFRS 7 B33
ifrs-fullHedgedItemAssetsX instant debitHedged item, assetsThe amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a i - Effective 2018.01.01
ifrs-fullHedgedItemLiabilitiesX instant creditHedged item, liabilitiesThe amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]disclosure: IFRS 7 24B a i - Effective 2018.01.01
ifrs-fullHedgedItemsAxisaxisHedged items [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullHedgedItemsMembermemberHedged items [member]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.disclosure: IFRS 7 24B - Effective 2018.01.01
ifrs-fullHedgeFundInvestmentsMembermemberHedge fund investments [member]This member stands for investments in hedge funds.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullHedgesOfNetInvestmentInForeignOperationsMembermemberHedges of net investment in foreign operations [member]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.disclosure: IAS 39 86 c, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullHedgesOfNetInvestmentsInForeignOperationsAbstractHedges of net investment in foreign operations [abstract]
ifrs-fullHedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositionsX duration creditHedging gains (losses) for hedge of group of items with offsetting risk positionsThe hedging gains (losses) for hedge of group of items with offsetting risk positions.disclosure: IFRS 9 6.6.4 - Effective 2018.01.01, disclosure: IFRS 7 24C b vi - Effective 2018.01.01
ifrs-fullHedgingInstrumentAssetsX instant debitHedging instrument, assetsThe amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A a - Effective 2018.01.01
ifrs-fullHedgingInstrumentLiabilitiesX instant creditHedging instrument, liabilitiesThe amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]disclosure: IFRS 7 24A a - Effective 2018.01.01
ifrs-fullHedgingInstrumentsAxisaxisHedging instruments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 23A - Effective 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullHedgingInstrumentsMembermemberHedging instruments [member]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.disclosure: IFRS 7 23A - Effective 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01
ifrs-fullHeldtomaturityInvestmentsX instant debitHeld-to-maturity investmentsThe 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]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullHeldtomaturityInvestmentsCategoryMembermemberHeld-to-maturity investments, category [member]This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullHistoricalVolatilityForSharesSignificantUnobservableInputsAssetsX.XX durationHistorical volatility for shares, significant unobservable inputs, assetsHistorical volatility for shares used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 b
ifrs-fullHistoricalVolatilityForSharesSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationHistorical volatility for shares, significant unobservable inputs, entity's own equity instrumentsHistorical volatility for shares used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 b
ifrs-fullHistoricalVolatilityForSharesSignificantUnobservableInputsLiabilitiesX.XX durationHistorical volatility for shares, significant unobservable inputs, liabilitiesHistorical volatility for shares used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 b
esef_corhttp://www.esma.europa.eu/xbrl/esef/role/esef_role-999999role[999 999] Line items not dimensionally qualified
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/esma_role-000000role[000000] Tags that must be applied if corresponding information is present in a report
esma_technicalhttp://www.esma.europa.eu/xbrl/esef/role/ext/BlockDefaultUseOfLineItemsScenariorolePrevents default use of line items (i.e. when not explicitly allowed) for scenario
esma_technicalhttp://www.esma.europa.eu/xbrl/esef/role/ext/BlockDefaultUseOfLineItemsSegmentrolePrevents default use of line items (i.e. when not explicitly allowed) for segment
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_axi_roleroleAxis aggregation validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_cro_roleroleCross period validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_eps_roleroleEarnings per share validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_equ_roleroleFact equivalence validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_neg1_roleroleNegative fact validations 1
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_neg2_roleroleNegative fact validations 2
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_per_rolerolePercentage warnings
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_pos_rolerolePositive fact validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/for_ifrs_tech_roleroleTechnical validations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-110000role[110 000] General information about financial statements
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-210000role[210 000] Statement of financial position, current/non-current
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-220000role[220 000] Statement of financial position, order of liquidity
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-310000role[310 000] Statement of comprehensive income, profit or loss, by function of expense
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-320000role[320 000] Statement of comprehensive income, profit or loss, by nature of expense
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-410000role[410 000] Statement of comprehensive income, OCI components presented net of tax
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-420000role[420 000] Statement of comprehensive income, OCI components presented before tax
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-610000role[610 000] Statement of changes in equity
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800100role[800 100] Subclassifications of assets, liabilities and equities
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800200role[800 200] Analysis of income and expense
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800400role[800 400] Statement of changes in equity, additional disclosures
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800500role[800 500] List of notes
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-800600role[800 600] List of accounting policies
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-810000role[810 000] Notes - Corporate information and statement of IFRS compliance
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-861000role[861 000] Notes - Analysis of other comprehensive income by item
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-861200role[861 200] Notes - Share capital, reserves and other equity interest
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_1_role-880000role[880 000] Notes - Additional information
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_10_role-815000role[815 000] Notes - Events after reporting period
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_11_role-831710role[831 710] Notes - Construction contracts
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_12_role-835110role[835 110] Notes - Income taxes
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_16_role-822100role[822 100] Notes - Property, plant and equipment
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_17_role-832600role[832 600] Notes - Leases
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_18_role-831110role[831 110] Notes - Revenue
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_19_role-834480role[834 480] Notes - Employee benefits
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_2_role-826380role[826 380] Notes - Inventories
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_20_role-831400role[831 400] Notes - Government grants
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_21_role-842000role[842 000] Notes - Effects of changes in foreign exchange rates
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_23_role-836200role[836 200] Notes - Borrowing costs
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_24_role-818000role[818 000] Notes - Related party
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_26_role-710000role[710 000] Statement of changes in net assets available for benefits
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_27_role-825480role[825 480] Notes - Separate financial statements
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_29_role-816000role[816 000] Notes - Hyperinflationary reporting
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_33_role-838000role[838 000] Notes - Earnings per share
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_34_role-813000role[813 000] Notes - Interim financial reporting
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_36_role-832410role[832 410] Notes - Impairment of assets
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_37_role-827570role[827 570] Notes - Other provisions, contingent liabilities and contingent assets
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_38_role-823180role[823 180] Notes - Intangible assets
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_40_role-825100role[825 100] Notes - Investment property
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_41_role-824180role[824 180] Notes - Agriculture
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-510000role[510 000] Statement of cash flows, direct method
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-520000role[520 000] Statement of cash flows, indirect method
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-800300role[800 300] Statement of cash flows, additional disclosures
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_7_role-851100role[851 100] Notes - Cash flow statement
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ias_8_role-811000role[811 000] Notes - Accounting policies, changes in accounting estimates and errors
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifric_2_role-868500role[868 500] Notes - Members' shares in co-operative entities and similar instruments
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifric_5_role-868200role[868 200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_1_role-819100role[819 100] Notes - First time adoption
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_12_role-825700role[825 700] Notes - Interests in other entities
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_13_role-823000role[823 000] Notes - Fair value measurement
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_14_role-824500role[824 500] Notes - Regulatory deferral accounts
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_15_role-831150role[831 150] Notes - Revenue from contracts with customers
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_16_role-832610role[832 610] Notes - Leases (IFRS 16)
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_2_role-834120role[834 120] Notes - Share-based payment arrangements
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_3_role-817000role[817 000] Notes - Business combinations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_4_role-836500role[836 500] Notes - Insurance contracts
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_5_role-825900role[825 900] Notes - Non-current asset held for sale and discontinued operations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_6_role-822200role[822 200] Notes - Exploration for and evaluation of mineral resources
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_7_role-822390role[822 390] Notes - Financial instruments
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs_8_role-871100role[871 100] Notes - Operating segments
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-901000role[901 000] Axis - Retrospective application and retrospective restatement
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-901100role[901 100] Axis - Departure from requirement of IFRS
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-901500role[901 500] Axis - Creation date
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-903000role[903 000] Axis - Continuing and discontinued operations
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-904000role[904 000] Axis - Assets and liabilities classified as held for sale
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-913000role[913 000] Axis - Consolidated and separate financial statements
esef_corhttp://www.esma.europa.eu/xbrl/esef/role/ifrs-dim_role-990000role[990 000] Axis - Defaults
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/sic_27_role-832800role[832 800] Notes - Transactions involving legal form of lease
esef_allhttp://www.esma.europa.eu/xbrl/esef/role/sic_29_role-832900role[832 900] Notes - Service concession arrangements
ifrs-fullIdentifiableAssetsAcquiredLiabilitiesAssumedX instant debitIdentifiable assets acquired (liabilities assumed)The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullIdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDateX instant debitIdentifiable intangible assets recognised as of acquisition dateThe amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullIdentificationOfUnadjustedComparativeInformationtextIdentification of unadjusted comparative informationThe identification of unadjusted comparative information in the financial statements.disclosure: IFRS 10 C6B, disclosure: IFRS 11 C12B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I
ifrs-fullIdentityOfPriceIndextextDescription of identity of price indexThe 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.disclosure: IAS 29 39 c
ifrs-fullIFRSsMembermemberIFRSs [member]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.disclosure: IFRS 1 24
ifrs-fullImmatureBiologicalAssetsMembermemberImmature biological assets [member]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]example: IAS 41 43
ifrs-fullImpairmentLossX duration debitImpairment lossThe amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii
ifrs-fullImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomersX duration debitImpairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customersThe 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]disclosure: IFRS 15 128 b - Effective 2018.01.01
ifrs-fullImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9X duration debitImpairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9The 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.disclosure: IAS 1 82 ba - Effective 2018.01.01
ifrs-fullImpairmentLossOnFinancialAssetsX duration debitImpairment loss on financial assetsThe amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]disclosure: IFRS 7 20 e - Expiry date 2018.01.01
ifrs-fullImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomersX duration debitImpairment loss on receivables or contract assets arising from contracts with customersThe amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]disclosure: IFRS 15 113 b - Effective 2018.01.01
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeX duration debitImpairment loss recognised in other comprehensive incomeThe 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]disclosure: IAS 36 126 c, disclosure: IAS 36 129 a
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwillX durationImpairment loss recognised in other comprehensive income, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e iii
ifrs-fullImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentX durationImpairment loss recognised in other comprehensive income, property, plant and equipmentThe 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]disclosure: IAS 16 73 e iv
ifrs-fullImpairmentLossRecognisedInProfitOrLossX duration debitImpairment loss recognised in profit or lossThe amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]disclosure: IAS 36 126 a, disclosure: IAS 36 129 a
ifrs-fullImpairmentLossRecognisedInProfitOrLossBiologicalAssetsX durationImpairment loss recognised in profit or loss, biological assetsThe amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]disclosure: IAS 41 55 a
ifrs-fullImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContractsX duration creditImpairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contractsThe decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]]example: IFRS 4 IG39 d, example: IFRS 4 37 e
ifrs-fullImpairmentLossRecognisedInProfitOrLossGoodwillX durationImpairment loss recognised in profit or loss, goodwillThe amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]disclosure: IFRS 3 B67 d v
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwillX durationImpairment loss recognised in profit or loss, intangible assets and goodwillThe 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]common practice: IAS 38 118 e iv
ifrs-fullImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillX durationImpairment loss recognised in profit or loss, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e iv
ifrs-fullImpairmentLossRecognisedInProfitOrLossInvestmentPropertyX durationImpairment loss recognised in profit or loss, investment propertyThe amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v
ifrs-fullImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX durationImpairment loss recognised in profit or loss, loans and advancesThe amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]common practice: IAS 1 85
ifrs-fullImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationImpairment loss recognised in profit or loss, property, plant and equipmentThe 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]disclosure: IAS 1 98 a, disclosure: IAS 16 73 e v
ifrs-fullImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration debitImpairment loss recognised in profit or loss, trade receivablesThe amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]common practice: IAS 1 112 c
ifrs-fullImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstractImpairment loss (reversal of impairment loss) on trade receivables [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossX duration debitImpairment loss (reversal of impairment loss) recognised in profit or lossThe 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]disclosure: IAS 1 99
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX duration debitImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advancesThe 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]common practice: IAS 1 85
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstractImpairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]
ifrs-fullImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration debitImpairment loss (reversal of impairment loss) recognised in profit or loss, trade receivablesThe 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]common practice: IAS 1 112 c
ifrs-fullImpairmentOfFinancialAssetsAxisaxisImpairment of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntitytextDescription of implications of surplus or deficit on multi-employer or state plan for entityThe 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]]disclosure: IAS 19 148 d iv
ifrs-fullInAccordanceWithIFRS9MembermemberIn accordance with IFRS 9 [member]This member stands for the information reported in accordance with IFRS 9.disclosure: IFRS 4 39L e - Effective on first application of IFRS 9
ifrs-fullIncomeApproachMembermemberIncome approach [member]This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.example: IFRS 13 62
ifrs-fullIncomeArisingFromExplorationForAndEvaluationOfMineralResourcesX duration creditIncome arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullIncomeArisingFromInsuranceContractsX duration creditIncome arising from insurance contractsThe amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 37 b
ifrs-fullIncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstractIncome, expense, gains or losses of financial instruments [abstract]
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsX duration creditIncome from continuing involvement in derecognised financial assetsThe 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]]disclosure: IFRS 7 42G b
ifrs-fullIncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognisedX instant creditIncome from continuing involvement in derecognised financial assets cumulatively recognisedThe 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]]disclosure: IFRS 7 42G b
ifrs-fullIncomeFromContinuingOperationsAttributableToOwnersOfParentX duration creditIncome from continuing operations attributable to owners of parentThe amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]disclosure: IFRS 5 33 d
ifrs-fullIncomeFromContractsWithReinsurersX duration creditIncome from contracts with reinsurersThe amount of income from contracts with reinsurers.example: IAS 1 85, example: IFRS 4 IG24 b, example: IFRS 4 37 b
ifrs-fullIncomeFromDiscontinuedOperationsAttributableToOwnersOfParentX duration creditIncome from discontinued operations attributable to owners of parentThe amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]disclosure: IFRS 5 33 d
ifrs-fullIncomeFromFinesAndPenaltiesX duration creditIncome from fines and penaltiesThe amount of income arising from fines and penalties.common practice: IAS 1 112 c
ifrs-fullIncomeFromGovernmentGrantsRelatedToAgriculturalActivityX duration creditIncome from government grants related to agricultural activityThe amount of income from government grants related to agricultural activities. [Refer: Government grants]common practice: IAS 41 57 a
ifrs-fullIncomeFromReimbursementsUnderInsurancePoliciesX duration creditIncome from reimbursements under insurance policiesThe amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]common practice: IAS 1 112 c
ifrs-fullIncomeFromStructuredEntitiesX duration creditIncome from structured entitiesThe amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 27 b
ifrs-fullIncomeFromSubleasingRightofuseAssetsX duration creditIncome from subleasing right-of-use assetsThe 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]disclosure: IFRS 16 53 f - Effective 2019.01.01
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncomeX duration creditIncome on financial assets reclassified out of available-for-sale financial assets recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullIncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLossX duration creditIncome on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or lossThe 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]disclosure: IFRS 7 12A e - Expiry date 2018.01.01
ifrs-fullIncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRateX duration creditIncome relating to variable lease payments for operating leases that do not depend on index or rateThe 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.disclosure: IFRS 16 90 b - Effective 2019.01.01
ifrs-fullIncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLeaseX duration creditIncome relating to variable lease payments not included in measurement of net investment in finance leaseThe 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]disclosure: IFRS 16 90 a iii - Effective 2019.01.01
ifrs-fullIncomeStatementAbstractProfit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately
ifrs-fullIncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiabilityX durationIncome tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liabilityThe 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.disclosure: IAS 12 81 i
ifrs-fullIncomeTaxesPaidClassifiedAsOperatingActivitiesX duration creditIncome taxes paid, classified as operating activitiesThe cash outflow for income taxes paid, classified as operating activities.common practice: IAS 7 35
ifrs-fullIncomeTaxesPaidRefundX duration creditIncome taxes paid (refund)The cash flows from income taxes paid or refunded.disclosure: IAS 7 35
ifrs-fullIncomeTaxesPaidRefundAbstractIncome taxes paid (refund) [abstract]
ifrs-fullIncomeTaxesPaidRefundClassifiedAsFinancingActivitiesX duration creditIncome taxes paid (refund), classified as financing activitiesThe cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-fullIncomeTaxesPaidRefundClassifiedAsInvestingActivitiesX duration creditIncome taxes paid (refund), classified as investing activitiesThe cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-fullIncomeTaxesPaidRefundClassifiedAsOperatingActivitiesX duration creditIncome taxes paid (refund), classified as operating activitiesThe cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]disclosure: IAS 7 35, example: IAS 7 14 f
ifrs-fullIncomeTaxesRefundClassifiedAsOperatingActivitiesX duration debitIncome taxes refund, classified as operating activitiesThe cash inflow from income taxes refunded, classified as operating activities.common practice: IAS 7 35
ifrs-fullIncomeTaxExpenseContinuingOperationsX duration debitTax expense (income), continuing operationsThe aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax that relate to continuing operations. [Refer: Continuing operations [member]; Current tax expense (income); Deferred tax expense (income)]disclosure: IAS 1 82 d, disclosure: IAS 12 79, disclosure: IAS 12 81 c i, disclosure: IAS 12 81 c ii, disclosure: IAS 26 35 b viii, disclosure: IFRS 12 B13 g, disclosure: IFRS 8 23 h
ifrs-fullIncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncomeX duration debitIncome tax relating to application of overlay approach in other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullIncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncomeX duration debitIncome tax relating to available-for-sale financial assets of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Expiry date 2018.01.01, disclosure: IAS 12 81 ab - Expiry date 2018.01.01
ifrs-fullIncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncomeX duration debitIncome tax relating to cash flow hedges of other comprehensive incomeThe 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]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncomeX duration debitIncome tax relating to change in value of foreign currency basis spreads of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncomeX duration debitIncome tax relating to change in value of forward elements of forward contracts of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncomeX duration debitIncome tax relating to change in value of time value of options of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncomeX duration debitIncome tax relating to changes in fair value of financial liability attributable to change in credit risk of liability of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncomeX duration debitIncome tax relating to changes in revaluation surplus of other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeX durationIncome tax relating to components of other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstractIncome tax relating to components of other comprehensive income [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossX duration debitIncome tax relating to components of other comprehensive income that will be reclassified to profit or lossThe 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]disclosure: IAS 1 91
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstractIncome tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossX duration debitIncome tax relating to components of other comprehensive income that will not be reclassified to profit or lossThe 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]disclosure: IAS 1 91
ifrs-fullIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstractIncome tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]
ifrs-fullIncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncomeX duration debitIncome tax relating to exchange differences on translation of other comprehensive incomeThe 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]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration debitIncome tax relating to financial assets measured at fair value through other comprehensive incomeThe 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. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration debitIncome tax relating to hedges of investments in equity instruments of other comprehensive incomeThe 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]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncomeX duration debitIncome tax relating to hedges of net investments in foreign operations of other comprehensive incomeThe 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]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncomeX duration debitIncome tax relating to investments in equity instruments of other comprehensive incomeThe 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. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]disclosure: IAS 1 90 - Effective 2018.01.01, disclosure: IAS 12 81 ab - Effective 2018.01.01
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration debitIncome tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullIncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration debitIncome tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossThe amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 a
ifrs-fullIncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeX duration debitIncome tax relating to other individually immaterial components of other comprehensive incomeThe amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]common practice: IAS 1 85
ifrs-fullIncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncomeX duration debitIncome tax relating to remeasurements of defined benefit plans of other comprehensive incomeThe amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]disclosure: IAS 1 90, disclosure: IAS 12 81 ab
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration debitIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity methodThe 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]disclosure: IAS 1 90
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractIncome tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossX duration debitIncome 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 lossThe 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]disclosure: IAS 1 91
ifrs-fullIncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossX duration debitIncome 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 lossThe 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]disclosure: IAS 1 91
ifrs-fullIncreaseDecreaseDueToApplicationOfIFRS15MembermemberIncrease (decrease) due to application of IFRS 15 [member]This member stands for the financial effect of application of IFRS 15.disclosure: IFRS 15 C8 a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMembermemberIncrease (decrease) due to changes in accounting policy and corrections of prior period errors [member]This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullIncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMembermemberIncrease (decrease) due to changes in accounting policy required by IFRSs [member]This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]disclosure: IAS 8 28 f i, disclosure: IAS 8 28 g
ifrs-fullIncreaseDecreaseDueToDepartureFromRequirementOfIFRSMembermemberIncrease (decrease) due to departure from requirement of IFRS [member]This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]disclosure: IAS 1 20 d
ifrs-fullIncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMembermemberIncrease (decrease) due to voluntary changes in accounting policy [member]This member stands for the financial effect of voluntary changes in accounting policy.disclosure: IAS 8 29 c i, disclosure: IAS 8 29 d
ifrs-fullIncreaseDecreaseInAccountingEstimateX durationIncrease (decrease) in accounting estimateThe increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.disclosure: IAS 8 39
ifrs-fullIncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRateX duration debitIncrease (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rateThe increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]common practice: IAS 1 85
ifrs-fullIncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationIncrease (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe 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]example: IFRS 7 28 b
ifrs-fullIncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) in allowance account for credit losses of financial assetsThe 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]disclosure: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsX duration debitIncrease (decrease) in cash and cash equivalentsThe increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]disclosure: IAS 7 45
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChangesX duration debitIncrease (decrease) in cash and cash equivalents before effect of exchange rate changesThe 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]disclosure: IAS 7 45
ifrs-fullIncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperationsX duration debitIncrease (decrease) in cash and cash equivalents, discontinued operationsThe increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]common practice: IFRS 5 33 c
ifrs-fullIncreaseDecreaseInContingentConsiderationAssetLiabilityX duration debitIncrease (decrease) in contingent consideration asset (liability)The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.disclosure: IFRS 3 B67 b i
ifrs-fullIncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease (decrease) in contingent liabilities recognised in business combinationThe increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseDecreaseInCreditDerivativeFairValueX duration debitIncrease (decrease) in credit derivative, fair valueThe increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInCreditDerivativeNominalAmountX durationIncrease (decrease) in credit derivative, nominal amountThe increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]disclosure: IFRS 7 24G a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulationX duration debitIncrease (decrease) in current tax expense (income) due to rate regulationThe 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)]disclosure: IFRS 14 34
ifrs-fullIncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) in deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]example: IFRS 4 IG39, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulationX duration debitIncrease (decrease) in deferred tax expense (income) due to rate regulationThe 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)]disclosure: IFRS 14 34
ifrs-fullIncreaseDecreaseInDeferredTaxLiabilityAssetX duration creditIncrease (decrease) in deferred tax liability (asset)The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumptionX instant creditIncrease (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumptionThe increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullIncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumptionX instant creditIncrease (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumptionThe increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullIncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwnersX duration creditIncrease (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to ownersThe increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.disclosure: IFRIC 17 16 b
ifrs-fullIncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease in existing liabilities, contingent liabilities recognised in business combinationThe increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseDecreaseInExistingProvisionsOtherProvisionsX duration creditIncrease in existing provisions, other provisionsThe increase in existing other provisions. [Refer: Other provisions]disclosure: IAS 37 84 b
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contractsThe 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]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractIncrease (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseInFairValueMeasurementAssetsX duration debitIncrease (decrease) in fair value measurement, assetsThe increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration debitIncrease (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assetsThe amount of increase (decrease) in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration creditIncrease (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsThe amount of increase (decrease) in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration creditIncrease (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesThe amount of increase (decrease) in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstrumentsX duration creditIncrease (decrease) in fair value measurement, entity's own equity instrumentsThe increase (decrease) in the fair value measurement of the entity's own equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e
ifrs-fullIncreaseDecreaseInFairValueMeasurementLiabilitiesX duration creditIncrease (decrease) in fair value measurement, liabilitiesThe increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e
ifrs-fullIncreaseDecreaseInFinancialAssetsX duration debitIncrease (decrease) in financial assetsThe increase (decrease) in financial assets. [Refer: Financial assets]disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialAssetsAbstractIncrease (decrease) in financial assets [abstract]
ifrs-fullIncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant debitIncrease (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9The increase (decrease) in financial assets arising from a change in measurement attribute on the entity's transition to IFRS 9. [Refer: Financial assets]disclosure: IFRS 7 42L b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant debitIncrease (decrease) in financial assets on basis of measurement category, initial application of IFRS 9The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]disclosure: IFRS 7 42L a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9X instant creditIncrease (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity's transition to IFRS 9. [Refer: Financial liabilities]disclosure: IFRS 7 42L b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9X instant creditIncrease (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]disclosure: IFRS 7 42L a - Effective 2018.01.01
ifrs-fullIncreaseDecreaseInInsuranceLiabilitiesNetOfReinsuranceX duration debitIncrease (decrease) in insurance liabilities, net of reinsuranceThe increase (decrease) in insurance liabilities, net of reinsurance.common practice: IAS 1 85
ifrs-fullIncreaseDecreaseInIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) in intangible assets and goodwillThe increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseInLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) in liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]disclosure: IAS 7 44B
ifrs-fullIncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) in liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseInNetAssetsAvailableForBenefitsX duration creditIncrease (decrease) in net assets available for benefitsThe 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.disclosure: IAS 26 35 b
ifrs-fullIncreaseDecreaseInNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) in net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141
ifrs-fullIncreaseDecreaseInNetInvestmentInFinanceLeaseX duration debitIncrease (decrease) in net investment in finance leaseThe increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]disclosure: IFRS 16 93 - Effective 2019.01.01
ifrs-fullIncreaseDecreaseInNumberOfOrdinarySharesIssuedsharesIncrease (decrease) in number of ordinary shares issuedThe increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]common practice: IAS 1 112 c
ifrs-fullIncreaseDecreaseInNumberOfSharesOutstandingsharesIncrease (decrease) in number of shares outstandingThe increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]disclosure: IAS 1 79 a iv
ifrs-fullIncreaseDecreaseInProvisionForUnearnedPremiumX duration debitIncrease (decrease) in provision for unearned premiumThe increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]common practice: IAS 1 85
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) in regulatory deferral account credit balancesThe increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]disclosure: IFRS 14 33 a
ifrs-fullIncreaseDecreaseInRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) in regulatory deferral account debit balancesThe increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]disclosure: IFRS 14 33 a
ifrs-fullIncreaseDecreaseInReinsuranceAssetsX duration debitIncrease (decrease) in reinsurance assetsThe increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]example: IFRS 4 IG37, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseInWorkingCapitalX duration creditIncrease (decrease) in working capitalThe increase (decrease) in working capital.common practice: IAS 7 20
ifrs-fullIncreaseDecreaseThroughAcquisitionOfSubsidiaryX duration creditIncrease (decrease) through acquisition of subsidiary, equityThe increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssetsX duration debitIncrease (decrease) through adjustments arising from passage of time, reinsurance assetsThe increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationIncrease (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 lossThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullIncreaseDecreaseThroughAppropriationOfRetainedEarningsX duration creditIncrease (decrease) through appropriation of retained earnings, equityThe increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balancesThe 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]example: IFRS 14 33 a i
ifrs-fullIncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balancesThe 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]example: IFRS 14 33 a i
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) through business combinations and disposals, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]disclosure: IAS 19 141 h
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRightsX duration debitIncrease (decrease) through business combinations and disposals, reimbursement rightsThe increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value]disclosure: IAS 19 141 h
ifrs-fullIncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAssetX duration creditIncrease (decrease) through business combinations, deferred tax liability (asset)The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease (decrease) through change in discount rate, contingent liabilities recognised in business combinationThe increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseDecreaseThroughChangeInDiscountRateOtherProvisionsX duration creditIncrease (decrease) through change in discount rate, other provisionsThe increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]disclosure: IAS 37 84 e
ifrs-fullIncreaseDecreaseThroughChangeInEquityOfSubsidiariesX duration creditIncrease (decrease) through change in equity of subsidiaries, equityThe increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through changes in discount rates, regulatory deferral account credit balancesThe increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through changes in discount rates, regulatory deferral account debit balancesThe increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through changes in fair values, liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]disclosure: IAS 7 44B d
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 e
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account credit balancesThe increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through changes in foreign exchange rates, regulatory deferral account debit balancesThe increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssetsX duration debitIncrease (decrease) through changes in models or risk parameters, financial assetsThe increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlX duration creditIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equityThe increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParentX duration creditIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parentThe increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]disclosure: IFRS 12 18
ifrs-fullIncreaseDecreaseThroughConversionOfConvertibleInstrumentsX duration creditIncrease (decrease) through conversion of convertible instruments, equityThe increase (decrease) in equity resulting from the conversion of convertible instruments.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assetsThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilitiesThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assetsThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilitiesThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assetsThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilitiesThe 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]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssetsX duration debitIncrease (decrease) through cumulative catch-up adjustments to revenue, contract assetsThe increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilitiesX duration creditIncrease (decrease) through cumulative catch-up adjustments to revenue, contract liabilitiesThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue]example: IFRS 15 118 b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughDisposalOfSubsidiaryX duration creditIncrease (decrease) through disposal of subsidiary, equityThe increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]disclosure: IAS 7 44B c
ifrs-fullIncreaseDecreaseThroughExerciseOfOptionsX duration creditIncrease (decrease) through exercise of options, equityThe increase (decrease) in equity resulting from the exercise of options.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughExerciseOfWarrantsEquityX duration creditIncrease (decrease) through exercise of warrants, equityThe increase (decrease) in equity resulting from the exercise of warrants.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through financing cash flows, liabilities arising from financing activitiesThe 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]disclosure: IAS 7 44B a
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstractIncrease (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsX duration debitIncrease (decrease) through foreign exchange and other movements, financial assetsThe increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstractIncrease (decrease) through foreign exchange and other movements, financial assets [abstract]
ifrs-fullIncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughForeignExchangeFinancialAssetsX duration debitIncrease (decrease) through foreign exchange, financial assetsThe increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAssetX duration creditIncrease (decrease) through loss of control of subsidiary, deferred tax liability (asset)The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 35I b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssetsX duration debitIncrease (decrease) through modification of contractual cash flows, financial assetsThe increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]example: IFRS 7 35I b - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) through net exchange differences, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssetsX duration debitIncrease (decrease) through net exchange differences, biological assetsThe 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]disclosure: IAS 41 50 f
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) through net exchange differences, deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAssetX duration creditIncrease (decrease) through net exchange differences, deferred tax liability (asset)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)]common practice: IAS 12 81
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesGoodwillX duration debitIncrease (decrease) through net exchange differences, goodwillThe 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]disclosure: IFRS 3 B67 d vi
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through net exchange differences, intangible assets and goodwillThe 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]common practice: IAS 38 118 e vii
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through net exchange differences, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e vii
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyX duration debitIncrease (decrease) through net exchange differences, investment propertyThe 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]disclosure: IAS 40 76 e, disclosure: IAS 40 79 d vi
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issuedThe change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 f, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesOtherProvisionsX duration creditIncrease (decrease) through net exchange differences, other provisionsThe 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]common practice: IAS 37 84
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentX duration debitIncrease (decrease) through net exchange differences, property, plant and equipmentThe 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]disclosure: IAS 16 73 e viii
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValueX duration debitIncrease (decrease) through net exchange differences, reimbursement rights, at fair valueThe increase (decrease) in the fair value of reimbursement rights 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, at fair value]disclosure: IAS 19 141 e
ifrs-fullIncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssetsX duration debitIncrease (decrease) through net exchange differences, reinsurance assetsThe increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationIncrease (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullIncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activitiesThe increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]disclosure: IAS 7 44B b
ifrs-fullIncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssetsX duration creditIncrease (decrease) through other changes, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullIncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) through other changes, deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]example: IFRS 4 IG39 e, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through other changes, intangible assets and goodwillThe 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]common practice: IAS 38 118 e viii
ifrs-fullIncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through other changes, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e viii
ifrs-fullIncreaseDecreaseThroughOtherChangesInvestmentPropertyX duration debitIncrease (decrease) through other changes, investment propertyThe increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]disclosure: IAS 40 79 d viii, disclosure: IAS 40 76 g
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease (decrease) through other changes, liabilities arising from financing activitiesThe 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]disclosure: IAS 7 44B e
ifrs-fullIncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAssetX duration creditIncrease (decrease) through other changes, net defined benefit liability (asset)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)]common practice: IAS 19 141
ifrs-fullIncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentX duration debitIncrease (decrease) through other changes, property, plant and equipmentThe 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]disclosure: IAS 16 73 e ix
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through other changes, regulatory deferral account credit balancesThe 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]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstractIncrease (decrease) through other changes, regulatory deferral account credit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through other changes, regulatory deferral account debit balancesThe 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]example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstractIncrease (decrease) through other changes, regulatory deferral account debit balances [abstract]
ifrs-fullIncreaseDecreaseThroughOtherChangesReinsuranceAssetsX duration debitIncrease (decrease) through other changes, reinsurance assetsThe increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughOtherContributionsByOwnersX duration creditIncrease through other contributions by owners, equityThe increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughOtherDistributionsToOwnersX duration debitDecrease through other distributions to owners, equityThe decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughOtherMovementsFinancialAssetsX duration debitIncrease (decrease) through other movements, financial assetsThe increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContractsX duration debitIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contractsThe increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]common practice: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughSharebasedPaymentTransactionsX duration creditIncrease (decrease) through share-based payment transactions, equityThe increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]disclosure: IAS 1 106 d iii
ifrs-fullIncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisionsX duration creditIncrease through adjustments arising from passage of time, other provisionsThe increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]disclosure: IAS 37 84 e
ifrs-fullIncreaseDecreaseThroughTransactionsWithOwnersX duration creditIncrease (decrease) through transactions with owners, equityThe increase (decrease) in equity resulting from transactions with owners.common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarningsX duration creditIncrease (decrease) through transfer between revaluation surplus and retained earnings, equityThe increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssetsX duration debitIncrease (decrease) through other changes, biological assetsThe increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]disclosure: IAS 41 50 g
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesEquityX duration creditIncrease (decrease) through other changes, equityThe increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]disclosure: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesGoodwillX duration debitIncrease (decrease) through other changes, goodwillThe increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]disclosure: IFRS 3 B67 d vii
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through transfers and other changes, intangible assets and goodwillThe 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]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstractIncrease (decrease) through transfers and other changes, intangible assets and goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through transfers and other changes, intangible assets other than goodwillThe 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]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstractIncrease (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisionsX duration creditIncrease (decrease) through transfers and other changes, other provisionsThe 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]common practice: IAS 37 84
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers and other changes, property, plant and equipmentThe 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]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstractIncrease (decrease) through transfers and other changes, property, plant and equipment [abstract]
ifrs-fullIncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I d - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughTransfersFinancialAssetsX duration debitIncrease (decrease) through transfers, financial assetsThe increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I d - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers from construction in progress, property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers from (to) investment property, property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwillX duration debitIncrease (decrease) through transfers, intangible assets and goodwillThe increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwillX duration debitIncrease (decrease) through transfers, intangible assets other than goodwillThe increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullIncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX duration creditIncrease (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issuedThe increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG37 e, example: IFRS 4 37 e
ifrs-fullIncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentX duration debitIncrease (decrease) through transfers, property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalancesX duration creditIncrease (decrease) through transfers to disposal groups, regulatory deferral account credit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalancesX duration debitIncrease (decrease) through transfers to disposal groups, regulatory deferral account debit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 33 a iii
ifrs-fullIncreaseDecreaseThroughTransferToStatutoryReserveX duration creditIncrease (decrease) through transfer to statutory reserve, equityThe increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]common practice: IAS 1 106 d
ifrs-fullIncreaseDecreaseThroughTreasuryShareTransactionsX duration creditIncrease (decrease) through treasury share transactions, equityThe increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]disclosure: IAS 1 106 d
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssetsX duration debitIncrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, assetsThe amount of increase in the fair value measurement of assets due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstrumentsX duration creditIncrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, entity's own equity instrumentsThe amount of increase in the fair value measurement of the entity's own equity instruments due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Entity's own equity instruments [member]]disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilitiesX duration creditIncrease in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions, liabilitiesThe amount of increase in the fair value measurement of liabilities due to a change in one or more unobservable inputs to reflect reasonably possible alternative assumptions.disclosure: IFRS 13 93 h ii
ifrs-fullIncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombinationX duration creditIncrease through adjustments arising from passage of time, contingent liabilities recognised in business combinationThe increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullIncreaseThroughBusinessCombinationsContractAssetsX duration debitIncrease through business combinations, contract assetsThe increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]example: IFRS 15 118 a - Effective 2018.01.01
ifrs-fullIncreaseThroughBusinessCombinationsContractLiabilitiesX duration creditIncrease through business combinations, contract liabilitiesThe increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]example: IFRS 15 118 a - Effective 2018.01.01
ifrs-fullIncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalancesX duration debitIncrease through items acquired in business combination, regulatory deferral account debit balancesThe increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalancesX duration creditIncrease through items assumed in business combination, regulatory deferral account credit balancesThe increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]example: IFRS 14 33 a iii
ifrs-fullIncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivitiesX duration creditIncrease through new leases, liabilities arising from financing activitiesThe increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 44B
ifrs-fullIncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsX duration creditIncrease through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contractsThe 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]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I a - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncreaseThroughOriginationOrPurchaseFinancialAssetsX duration debitIncrease through origination or purchase, financial assetsThe increase in financial assets resulting from origination or purchase. [Refer: Financial assets]example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35I a - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01
ifrs-fullIncrementalFairValueGrantedModifiedSharebasedPaymentArrangementsX durationIncremental fair value granted, modified share-based payment arrangementsThe difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 47 c ii
ifrs-fullIndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestartedtextIndication of how frequently hedging relationships are discontinued and restartedThe description of an indication of how frequently the hedging relationships are discontinued and restarted.disclosure: IFRS 7 23C b iii - Effective 2018.01.01
ifrs-fullIndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntitytextIndication of other forms of government assistance with direct benefits for entityThe 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]disclosure: IAS 20 39 b
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiestextIndication of uncertainties of amount or timing of outflows, contingent liabilitiesThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]disclosure: IAS 37 86 b
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombinationtextIndication of uncertainties of amount or timing of outflows, contingent liabilities in business combinationThe description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i
ifrs-fullIndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisionstextIndication of uncertainties of amount or timing of outflows, other provisionsThe description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]disclosure: IAS 37 85 b
ifrs-fullIndividualAssetsOrCashgeneratingUnitsAxisaxisIndividual assets or cash-generating units [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 36 130
ifrs-fullIndividualAssetsOrCashgeneratingUnitsMembermemberIndividual assets or cash-generating units [member]This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]disclosure: IAS 36 130
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxisaxisCash-generating units [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 36 134
ifrs-fullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMembermemberCash-generating units [member]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.disclosure: IAS 36 134
ifrs-fullIndividuallyInsignificantCounterpartiesMembermemberIndividually insignificant counterparties [member]This member stands for individually insignificant parties to the transaction other than the entity.disclosure: IFRS 7 B52
ifrs-fullInflowsOfCashFromInvestingActivitiesX duration debitInflows of cash from investing activitiesThe cash inflow from investing activities.common practice: IAS 7 16
ifrs-fullInformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatorytext blockInformation about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]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.disclosure: IFRS 7 35K c - Effective 2018.01.01
ifrs-fullInformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirementstextInformation about consequences of non-compliance with externally imposed capital requirementsInformation about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]disclosure: IAS 1 135 e
ifrs-fullInformationAboutContingentAssetsThatDisclosureIsNotPracticabletextInformation about contingent assets that disclosure is not practicableInformation 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.disclosure: IAS 37 91
ifrs-fullInformationAboutContingentLiabilitiesThatDisclosureIsNotPracticabletextInformation about contingent liabilities that disclosure is not practicableInformation about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]disclosure: IAS 37 91
ifrs-fullInformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssetstext blockInformation about credit quality of neither past due nor impaired financial assets [text block]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]disclosure: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullInformationAboutEntitysDefinitionsOfDefaulttextInformation about entity's definitions of defaultInformation about an entity's definitions of default, including the reasons for selecting those definitions.disclosure: IFRS 7 35F b - Effective 2018.01.01
ifrs-fullInformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommittedtextInformation about exposure arising from leases not yet commenced to which lessee is committedInformation about the lessee's exposure arising from leases not yet commenced to which the lessee is committed.example: IFRS 16 59 b iv - Effective 2019.01.01
ifrs-fullInformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContracttextInformation about exposures to market risk arising from embedded derivatives contained in host insurance contractInformation about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]disclosure: IFRS 4 39 e
ifrs-fullInformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGrouptextInformation about groups or portfolios of financial instruments with particular features that could affect large portion of that groupInformation 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.disclosure: IFRS 7 B8H - Effective 2018.01.01
ifrs-fullInformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatorytext blockInformation about how designated risk component relates to hedged item in its entirety [text block]The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]disclosure: IFRS 7 22C b - Effective 2018.01.01
ifrs-fullInformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatorytext blockInformation about how entity determined risk component designated as hedged item [text block]The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]disclosure: IFRS 7 22C a - Effective 2018.01.01
ifrs-fullInformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDeterminedtextInformation about how expected cash outflow on redemption or repurchase was determinedInformation 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]disclosure: IAS 1 136A d
ifrs-fullInformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGrantedtextInformation about how expected volatility was determined, share options grantedInformation 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.disclosure: IFRS 2 47 a ii
ifrs-fullInformationAboutHowFairValueWasMeasuredShareOptionsGrantedtextInformation about how fair value was measured, share options grantedInformation on how the fair value of share options granted was measured.disclosure: IFRS 2 47 a
ifrs-fullInformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGrantedtextInformation about how fair was determined if not on basis of observable market, other equity instruments grantedInformation about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.disclosure: IFRS 2 47 b i
ifrs-fullInformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssetstextInformation about how lessor manages risk associated with rights it retains in underlying assetsInformation about how the lessor manages the risk associated with the rights it retains in underlying assets.disclosure: IFRS 16 92 b - Effective 2019.01.01
ifrs-fullInformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDeterminedtextInformation about how maximum exposure to loss from interests in structured entities is determinedInformation 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]disclosure: IFRS 12 29 c
ifrs-fullInformationAboutHowMaximumExposureToLossIsDeterminedtextInformation about how maximum exposure to loss from continuing involvement is determinedInformation 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]disclosure: IFRS 7 42E c
ifrs-fullInformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptionstextInformation about lessee's exposure arising from extension options and termination optionsInformation about the lessee's exposure arising from extension options and termination options.example: IFRS 16 59 b ii - Effective 2019.01.01
ifrs-fullInformationAboutLesseesExposureArisingFromResidualValueGuaranteestextInformation about lessee's exposure arising from residual value guaranteesInformation 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.example: IFRS 16 59 b iii - Effective 2019.01.01
ifrs-fullInformationAboutLesseesExposureArisingFromVariableLeasePaymentstextInformation about lessee's exposure arising from variable lease paymentsInformation 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.example: IFRS 16 59 b i - Effective 2019.01.01
ifrs-fullInformationAboutMajorCustomerstextInformation about major customersInformation about the entity's major customers and the extent of the entity's reliance on them.disclosure: IFRS 8 34
ifrs-fullInformationAboutMarketForFinancialInstrumentstextInformation about market for financial instrumentsInformation about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 c
ifrs-fullInformationAboutNatureOfLesseesLeasingActivitiestextInformation about nature of lessee's leasing activitiesInformation about the nature of the lessee's leasing activities.example: IFRS 16 59 a - Effective 2019.01.01
ifrs-fullInformationAboutNatureOfLessorsLeasingActivitiestextInformation about nature of lessor's leasing activitiesInformation about the nature of the lessor's leasing activities.disclosure: IFRS 16 92 a - Effective 2019.01.01
ifrs-fullInformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstrumentstextInformation about objectives, policies and processes for managing entity's obligation to repurchase or redeem puttable financial instrumentsInformation about the entity's objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]disclosure: IAS 1 136A b
ifrs-fullInformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiabilitytextInformation about potential exposure to future cash outflows not reflected in measurement of lease liabilityInformation about the lessee's potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]example: IFRS 16 59 b - Effective 2019.01.01
ifrs-fullInformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatorytext blockInformation about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]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]disclosure: IFRS 15 115 - Effective 2018.01.01
ifrs-fullInformationAboutRestrictionsOrCovenantsImposedByLeasesOnLesseetextInformation about restrictions or covenants imposed by leases on lesseeInformation about the restrictions or covenants imposed by leases on the lessee.example: IFRS 16 59 c - Effective 2019.01.01
ifrs-fullInformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssetstextInformation about risk management strategy for rights that lessor retains in underlying assetsInformation 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.disclosure: IFRS 16 92 b - Effective 2019.01.01
ifrs-fullInformationAboutSaleAndLeasebackTransactionstextInformation about sale and leaseback transactionsInformation about the sale and leaseback transactions.example: IFRS 16 59 d - Effective 2019.01.01
ifrs-fullInformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntitytextInformation about significant judgements and assumptions made in determining that entity is investment entityInformation about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 9A
ifrs-fullInformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResetstextInformation about ultimate risk management strategy in relation to hedging relationships that entity frequently resetsInformation about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.disclosure: IFRS 7 23C b i - Effective 2018.01.01
ifrs-fullInformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstrumentstextInformation about whether and how entity intends to dispose of financial instrumentsInformation about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 30 d
ifrs-fullInformationHowFairValueWasMeasuredOtherEquityInstrumentsGrantedtextInformation how fair value was measured, other equity instruments grantedInformation about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.disclosure: IFRS 2 47 b
ifrs-fullInformationOnEntitysWriteoffPolicytextInformation on entity's write-off policyInformation 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.disclosure: IFRS 7 35F e - Effective 2018.01.01
ifrs-fullInformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssetstextInformation on how entity determined that financial assets are credit-impaired financial assetsInformation on how an entity determined that financial assets are credit-impaired financial assets.disclosure: IFRS 7 35F d - Effective 2018.01.01
ifrs-fullInformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognitiontextInformation on how entity determined whether credit risk of financial instruments has increased significantly since initial recognitionInformation 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]]disclosure: IFRS 7 35F a - Effective 2018.01.01
ifrs-fullInformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangementstextInformation on how incremental fair value granted was measured, modified share-based payment arrangementsInformation about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]disclosure: IFRS 2 47 c iii
ifrs-fullInformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasistextInformation on how instruments were grouped if expected credit losses were measured on collective basisInformation on how the instruments were grouped if expected credit losses were measured on a collective basis.disclosure: IFRS 7 35F c - Effective 2018.01.01
ifrs-fullInformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenAppliedtextInformation on how requirements for modification of contractual cash flows of financial assets have been appliedInformation 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.disclosure: IFRS 7 35F f - Effective 2018.01.01
ifrs-fullInformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextInformation whether and how expected dividends were incorporated into measurement of fair value, other equity instruments grantedInformation about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).disclosure: IFRS 2 47 b ii
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGrantedtextInformation whether and how other features were incorporated into measurement of fair value, other equity instruments grantedInformation about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.disclosure: IFRS 2 47 b iii
ifrs-fullInformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGrantedtextInformation whether and how other features were incorporated into measurement of fair value, share options grantedInformation 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.disclosure: IFRS 2 47 a iii
ifrs-fullInformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirementstextInformation whether entity complied with any externally imposed capital requirementsInformation about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]disclosure: IAS 1 135 d
ifrs-fullInformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUsetextInformation whether recoverable amount of asset is fair value less costs of disposal or value in useInformation about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]disclosure: IAS 36 130 e
ifrs-fullInitiallyAppliedIFRSsAxisaxisInitially applied IFRSs [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 28
ifrs-fullInitiallyAppliedIFRSsMembermemberInitially applied IFRSs [member]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]]disclosure: IAS 8 28
ifrs-fullInsuranceContractsMembermemberTypes of insurance contracts [member]This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the 'Types of insurance contracts' axis if no other member is used.common practice: IFRS 4 Disclosure
ifrs-fullInsuranceExpenseX duration debitInsurance expenseThe amount of expense arising from purchased insurance.common practice: IAS 1 112 c
ifrs-fullIntangibleAssetFairValueUsedAsDeemedCostX instant debitIntangible asset fair value used as deemed costThe 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]disclosure: IFRS 1 30
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantX instant debitIntangible assets acquired by way of government grantThe amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]disclosure: IAS 38 122 c ii
ifrs-fullIntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValueX instant debitIntangible assets acquired by way of government grant, fair value initially recognisedThe initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]disclosure: IAS 38 122 c i
ifrs-fullIntangibleAssetsAndGoodwillX instant debitIntangible assets and goodwillThe amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]common practice: IAS 1 55
ifrs-fullIntangibleAssetsAndGoodwillAbstractIntangible assets and goodwill [abstract]
ifrs-fullIntangibleAssetsAndGoodwillMembermemberIntangible assets and goodwill [member]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]common practice: IAS 38 118
ifrs-fullIntangibleAssetsMaterialToEntityX instant debitIntangible assets material to entityThe amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 b
ifrs-fullIntangibleAssetsMaterialToEntityAxisaxisIntangible assets material to entity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 122 b
ifrs-fullIntangibleAssetsMaterialToEntityMembermemberIntangible assets material to entity [member]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]disclosure: IAS 38 122 b
ifrs-fullIntangibleAssetsOtherThanGoodwillX instant debitIntangible assets other than goodwillThe amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]disclosure: IAS 1 54 c, disclosure: IAS 38 118 e
ifrs-fullIntangibleAssetsOtherThanGoodwillAbstractIntangible assets other than goodwill [abstract]
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssetsX instant debitIntangible assets other than goodwill, revalued assets, at costThe 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]disclosure: IAS 38 124 a iii
ifrs-fullIntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssetsX instant debitIntangible assets other than goodwill, revalued assetsThe amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 124 a ii
ifrs-fullIntangibleAssetsOtherThanGoodwillMembermemberIntangible assets other than goodwill [member]This member stands for intangible assets other than goodwill. It also represents the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used. [Refer: Intangible assets other than goodwill]disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IAS 36 127, disclosure: IAS 38 118, example: IFRS 16 53 - Effective 2019.01.01
ifrs-fullIntangibleAssetsOtherThanGoodwillRevaluationSurplusX instant creditIntangible assets other than goodwill, revaluation surplusThe amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]disclosure: IAS 38 124 b
ifrs-fullIntangibleAssetsPledgedAsSecurityForLiabilitiesX instant debitIntangible assets pledged as security for liabilitiesThe amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 d
ifrs-fullIntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfersX instant debitIntangible assets relating to insurance contracts acquired in business combinations or portfolio transfersThe amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]example: IFRS 4 IG23 b, example: IFRS 4 37 b
ifrs-fullIntangibleAssetsUnderDevelopmentX instant debitIntangible assets under developmentThe amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]example: IAS 38 119 g
ifrs-fullIntangibleAssetsUnderDevelopmentMembermemberIntangible assets under development [member]This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]example: IAS 38 119 g
ifrs-fullIntangibleAssetsWhoseTitleIsRestrictedX instant debitIntangible assets whose title is restrictedThe amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 122 d
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeX instant debitIntangible assets with indefinite useful lifeThe amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]disclosure: IAS 36 134 b, disclosure: IAS 36 135 b, disclosure: IAS 38 122 a
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeAxisaxisIntangible assets with indefinite useful life [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 122 a
ifrs-fullIntangibleAssetsWithIndefiniteUsefulLifeMembermemberIntangible assets with indefinite useful life [member]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]disclosure: IAS 38 122 a
ifrs-fullIntangibleExplorationAndEvaluationAssetsX instant debitIntangible exploration and evaluation assetsThe amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]common practice: IAS 38 119, disclosure: IFRS 6 25
ifrs-fullIntangibleExplorationAndEvaluationAssetsMembermemberIntangible exploration and evaluation assets [member]This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 25
ifrs-fullInterestCostsAbstractInterest costs [abstract]
ifrs-fullInterestCostsCapitalisedX durationInterest costs capitalisedThe 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.common practice: IAS 1 112 c
ifrs-fullInterestCostsIncurredX durationInterest costs incurredThe amount of interest costs that an entity incurs.common practice: IAS 1 112 c
ifrs-fullInterestExpenseX duration debitInterest expenseThe amount of expense arising from interest.disclosure: IFRS 12 B13 f, disclosure: IFRS 8 23 d, disclosure: IFRS 8 28 e
ifrs-fullInterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLossX duration debitInterest expense for financial liabilities not at fair value through profit or lossThe 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]disclosure: IFRS 7 20 b
ifrs-fullInterestExpenseIncomeNetDefinedBenefitLiabilityAssetX duration creditInterest expense (income), net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]disclosure: IAS 19 141 b
ifrs-fullInterestExpenseOnBankLoansAndOverdraftsX duration debitInterest expense on bank loans and overdraftsThe amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnBondsX duration debitInterest expense on bondsThe amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnBorrowingsX duration debitInterest expense on borrowingsThe amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnDebtInstrumentsIssuedX duration debitInterest expense on debt instruments issuedThe amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnDepositsFromBanksX duration debitInterest expense on deposits from banksThe amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnDepositsFromCustomersX duration debitInterest expense on deposits from customersThe amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnFinanceLeasesX duration debitInterest expense on finance leasesThe amount of interest expense on finance leases. [Refer: Interest expense]common practice: IAS 1 112 c - Expiry date 2019.01.01
ifrs-fullInterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLossX duration debitInterest expense on financial liabilities designated at fair value through profit or lossThe 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]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnFinancialLiabilitiesHeldForTradingX duration debitInterest expense on financial liabilities held for tradingThe 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]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnLeaseLiabilitiesX duration debitInterest expense on lease liabilitiesThe amount of interest expense on lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 53 b - Effective 2019.01.01
ifrs-fullInterestExpenseOnLiabilitiesDueToCentralBanksX duration debitInterest expense on liabilities due to central banksThe amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnOtherFinancialLiabilitiesX duration debitInterest expense on other financial liabilitiesThe amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]common practice: IAS 1 112 c
ifrs-fullInterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX duration debitInterest expense on repurchase agreements and cash collateral on securities lentThe amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]common practice: IAS 1 112 c
ifrs-fullInterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstractInterest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]
ifrs-fullInterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCostX duration creditInterest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income categoryThe 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]disclosure: IFRS 7 12C b - Effective 2018.01.01
ifrs-fullInterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration creditInterest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N b - Effective 2018.01.01
ifrs-fullInterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9X duration creditInterest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9The 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]disclosure: IFRS 7 42N b - Effective 2018.01.01
ifrs-fullInterestIncomeForFinancialAssetsMeasuredAtAmortisedCostX duration creditInterest revenue for financial assets measured at amortised costThe amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]disclosure: IFRS 7 20 b - Effective 2018.01.01
ifrs-fullInterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLossX duration creditInterest income for financial assets not at fair value through profit or lossThe amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]disclosure: IFRS 7 20 b - Expiry date 2018.01.01
ifrs-fullInterestIncomeOnAvailableforsaleFinancialAssetsX duration creditInterest income on available-for-sale financial assetsThe amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnCashAndBankBalancesAtCentralBanksX duration creditInterest income on cash and bank balances at central banksThe amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnCashAndCashEquivalentsX duration creditInterest income on cash and cash equivalentsThe amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnDebtInstrumentsHeldX duration creditInterest income on debt instruments heldThe amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnDepositsX duration creditInterest income on depositsThe amount of interest income on deposits. [Refer: Interest income]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLossX duration creditInterest income on financial assets designated at fair value through profit or lossThe 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]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnFinancialAssetsHeldForTradingX duration creditInterest income on financial assets held for tradingThe 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]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnHeldtomaturityInvestmentsX duration creditInterest income on held-to-maturity investmentsThe amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedX duration creditInterest income on impaired financial assets accruedThe 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]disclosure: IFRS 7 20 d - Expiry date 2018.01.01
ifrs-fullInterestIncomeOnImpairedFinancialAssetsAccruedAbstractInterest income on impaired financial assets accrued [abstract]
ifrs-fullInterestIncomeOnLoansAndAdvancesToBanksX duration creditInterest income on loans and advances to banksThe amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnLoansAndAdvancesToCustomersX duration creditInterest income on loans and advances to customersThe amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnLoansAndReceivablesX duration creditInterest income on loans and receivablesThe amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnOtherFinancialAssetsX duration creditInterest income on other financial assetsThe amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]common practice: IAS 1 112 c
ifrs-fullInterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX duration creditInterest income on reverse repurchase agreements and cash collateral on securities borrowedThe 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]common practice: IAS 1 112 c
ifrs-fullInterestIncomeReimbursementRightsX duration debitInterest income, reimbursement rightsThe increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value]disclosure: IAS 19 141 b
ifrs-fullInterestPaidClassifiedAsFinancingActivitiesX duration creditInterest paid, classified as financing activitiesThe cash outflow for interest paid, classified as financing activities.disclosure: IAS 7 31
ifrs-fullInterestPaidClassifiedAsInvestingActivitiesX duration creditInterest paid, classified as investing activitiesThe cash outflow for interest paid, classified as investing activities.disclosure: IAS 7 31
ifrs-fullInterestPaidClassifiedAsOperatingActivitiesX duration creditInterest paid, classified as operating activitiesThe cash outflow for interest paid, classified as operating activities.disclosure: IAS 7 31
ifrs-fullInterestPayableX instant creditInterest payableThe amount of interest recognised as a liability.common practice: IAS 1 112 c
ifrs-fullInterestRateRiskMembermemberInterest rate risk [member]This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 Defined terms
ifrs-fullInterestRateSignificantUnobservableInputsAssetsX.XX durationInterest rate, significant unobservable inputs, assetsInterest rate used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 a
ifrs-fullInterestRateSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationInterest rate, significant unobservable inputs, entity's own equity instrumentsInterest rate used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 a
ifrs-fullInterestRateSignificantUnobservableInputsLiabilitiesX.XX durationInterest rate, significant unobservable inputs, liabilitiesInterest rate used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 B36 a
ifrs-fullInterestRateSwapContractMembermemberInterest rate swap contract [member]This member stands for an interest rate swap contract. [Refer: Swap contract [member]]common practice: IAS 1 112 c
ifrs-fullInterestRateTypesMembermemberInterest rate types [member]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]]common practice: IFRS 7 39
ifrs-fullInterestReceivableX instant debitInterest receivableThe amount of interest recognised as a receivable.common practice: IAS 1 112 c
ifrs-fullInterestReceivedClassifiedAsInvestingActivitiesX duration debitInterest received, classified as investing activitiesThe cash inflow from interest received, classified as investing activities.disclosure: IAS 7 31
ifrs-fullInterestReceivedClassifiedAsOperatingActivitiesX duration debitInterest received, classified as operating activitiesThe cash inflow from interest received, classified as operating activities.disclosure: IAS 7 31
ifrs-fullInterestRevenueCalculatedUsingEffectiveInterestMethodX duration creditInterest revenue calculated using effective interest methodThe 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]disclosure: IAS 1 82 a - Effective 2018.01.01
ifrs-fullInterestRevenueExpenseX duration creditInterest income (expense)The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]disclosure: IFRS 8 28 e, disclosure: IFRS 8 23
ifrs-fullInterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditInterest revenue for financial assets measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 20 b - Effective 2018.01.01
ifrs-fullInternalCreditGradesAxisaxisInternal credit grades [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullInternalCreditGradesMembermemberInternal credit grades [member]This member stands for credit grades that have been developed by the entity itself.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 IG25 b - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullInternallyGeneratedMembermemberInternally generated [member]This member stands for items that have been internally generated by the entity.disclosure: IAS 38 118
ifrs-fullIntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011X instant creditIntrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vestedThe 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).disclosure: IFRS 2 51 b ii
ifrs-fullInventoriesX instant debitCurrent inventoriesThe amount of current inventories. [Refer: Inventories]disclosure: IAS 1 54 g, example: IAS 1 68, disclosure: IAS 2 36 b
ifrs-fullInventoriesAtFairValueLessCostsToSellX instant debitInventories, at fair value less costs to sellThe amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]; Carrying amount [member]]disclosure: IAS 2 36 c
ifrs-fullInventoriesAtNetRealisableValueX instant debitInventories, at net realisable valueThe amount of inventories carried at net realisable value. [Refer: Inventories]common practice: IAS 2 36
ifrs-fullInventoriesPledgedAsSecurityForLiabilitiesX instant debitInventories pledged as security for liabilitiesThe amount of inventories pledged as security for liabilities. [Refer: Inventories]disclosure: IAS 2 36 h
ifrs-fullInventoriesTotalX instant debitInventoriesThe 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]disclosure: IAS 1 54 g
ifrs-fullInventoryCostFormulastextDescription of inventory cost formulasThe description of the cost formulas used to measure inventory. [Refer: Inventories]disclosure: IAS 2 36 a
ifrs-fullInventoryRecognisedAsOfAcquisitionDateX instant debitInventory recognised as of acquisition dateThe amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullInventoryWritedown2011X durationInventory write-downThe amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]disclosure: IAS 1 98 a, disclosure: IAS 2 36 e
ifrs-fullInvestmentAccountedForUsingEquityMethodX instant debitInvestments accounted for using equity methodThe 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]]disclosure: IAS 1 54 e, disclosure: IFRS 12 B16, disclosure: IFRS 8 24 a
ifrs-fullInvestmentContractsLiabilitiesX instant creditInvestment contracts liabilitiesThe amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.common practice: IAS 1 55
ifrs-fullInvestmentFundsAmountContributedToFairValueOfPlanAssetsX instant debitInvestment funds, amount contributed to fair value of plan assetsThe amount that investment funds constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]example: IAS 19 142 f
ifrs-fullInvestmentFundsMembermemberInvestment funds [member]This member stands for investment funds.example: IFRS 12 B23 c
ifrs-fullInvestmentIncomeX duration creditInvestment incomeThe amount of investment income, such as interest and dividends.common practice: IAS 1 85, disclosure: IAS 26 35 b iii
ifrs-fullInvestmentPropertyX instant debitInvestment propertyExpiry date 2019.01.01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) 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.Effective 2019.01.01: 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.disclosure: IAS 1 54 b, disclosure: IAS 40 76, disclosure: IAS 40 79 d
ifrs-fullInvestmentPropertyAbstractInvestment property [abstract]
ifrs-fullInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSaleX instant debitInvestment property carried at cost or in accordance with IFRS 16 within fair value model, at time of saleThe 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]; Carrying amount [member]; Investment property]disclosure: IAS 40 78 d ii - Effective 2019.01.01
ifrs-fullInvestmentPropertyCompletedX instant debitInvestment property completedThe amount of investment property whose construction or development is complete. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullInvestmentPropertyCompletedMembermemberInvestment property completed [member]This member stands for completed investment property. [Refer: Investment property completed]common practice: IAS 1 112 c
ifrs-fullInvestmentPropertyFairValueUsedAsDeemedCostX instant debitInvestment property fair value used as deemed costThe amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]disclosure: IFRS 1 30
ifrs-fullInvestmentPropertyMembermemberInvestment property [member]This member stands for investment property. It also represents the standard value for the 'Types of investment property' axis if no other member is used. [Refer: Investment property]common practice: IAS 1 112 c, disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentX instant debitInvestment property under construction or developmentThe amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullInvestmentPropertyUnderConstructionOrDevelopmentMembermemberInvestment property under construction or development [member]This member stands for investment property under construction or development. [Refer: Investment property under construction or development]common practice: IAS 1 112 c
ifrs-fullInvestmentsAccountedForUsingEquityMethodMembermemberInvestments accounted for using equity method [member]This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 36 127
ifrs-fullInvestmentsForRiskOfPolicyholdersX instant debitInvestments for risk of policyholdersThe amount of investments against insurance liabilities where all risk is borne by the policyholders.common practice: IAS 1 55
ifrs-fullInvestmentsInAssociatesX instant debitInvestments in associatesThe amount of investments in associates. [Refer: Associates [member]]disclosure: IAS 27 10
ifrs-fullInvestmentsInAssociatesAccountedForUsingEquityMethodX instant debitInvestments in associates accounted for using equity methodThe amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]common practice: IAS 1 55
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxisaxisInvestments in equity instruments designated at fair value through other comprehensive income [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 11A c - Effective 2018.01.01
ifrs-fullInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermemberInvestments in equity instruments designated at fair value through other comprehensive income [member]This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the 'Investments in equity instruments designated at fair value through other comprehensive income' axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]disclosure: IFRS 7 11A c - Effective 2018.01.01, disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullInvestmentsInJointVenturesX instant debitInvestments in joint venturesThe amount of investments in joint ventures. [Refer: Joint ventures [member]]disclosure: IAS 27 10
ifrs-fullInvestmentsInJointVenturesAccountedForUsingEquityMethodX instant debitInvestments in joint ventures accounted for using equity methodThe amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Non-current assets; Investments in joint ventures]common practice: IAS 1 55
ifrs-fullInvestmentsInSubsidiariesX instant debitInvestments in subsidiariesThe amount of investments in subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 27 10
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesX instant debitInvestments in subsidiaries, joint ventures and associatesThe amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]common practice: IAS 1 55
ifrs-fullInvestmentsInSubsidiariesJointVenturesAndAssociatesAbstractInvestments in subsidiaries, joint ventures and associates [abstract]
ifrs-fullInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant debitInvestments other than investments accounted for using equity methodThe amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 1 55
ifrs-fullIssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationX duration debitIssue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 m
ifrs-fullIssuedCapitalX instant creditIssued capitalThe nominal value of capital issued.example: IAS 1 78 e
ifrs-fullIssuedCapitalMembermemberIssued capital [member]This member stands for a component of equity representing issued capital.disclosure: IAS 1 106
ifrs-fullIssueOfConvertibleInstrumentsX duration creditIssue of convertible instrumentsThe change in equity resulting from the issuing of convertible instruments.common practice: IAS 1 106 d
ifrs-fullIssueOfEquityX duration creditIssue of equityThe increase in equity through the issue of equity instruments.disclosure: IAS 1 106 d iii
ifrs-fullIssuesFairValueMeasurementAssetsX duration debitIssues, fair value measurement, assetsThe increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullIssuesFairValueMeasurementEntitysOwnEquityInstrumentsX duration creditIssues, fair value measurement, entity's own equity instrumentsThe increase in the fair value measurement of the entity's own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullIssuesFairValueMeasurementLiabilitiesX duration creditIssues, fair value measurement, liabilitiesThe increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
esef_corItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquitiesguidanceItems are further detailed in section [800 100] Subclassifications of assets, liabilities and equities
esef_corItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpenseguidanceItems are further detailed in section [800 200] Analysis of income and expense
esef_corItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosuresguidanceItems are further detailed in section [800 300] Statement of cash flows, additional disclosures
esef_corItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosuresguidanceItems are further detailed in section [800 400] Statement of changes in equity, additional disclosures
ifrs-fullItemsForPresentationOfRegulatoryDeferralAccountsAbstractItems for presentation of regulatory deferral accounts [abstract]
ifrs-fullItemsInCourseOfCollectionFromOtherBanksX instant debitItems in course of collection from other banksThe amount of items that have been transmitted from other banks but not yet been received and processed by the entity.common practice: IAS 1 55
ifrs-fullItemsInCourseOfTransmissionToOtherBanksX instant creditItems in course of transmission to other banksThe amount of items that have been transmitted to but not yet received and processed by other banks.common practice: IAS 1 55
ifrs-fullItemsOfContingentLiabilitiesAxisaxisItems of contingent liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64 j
ifrs-fullItemsOfContingentLiabilitiesMembermemberItems of contingent liabilities [member]This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the 'Items of contingent liabilities' axis if no other member is used. [Refer: Contingent liabilities [member]]disclosure: IFRS 3 B64 j
ifrs-fullJointControlOrSignificantInfluenceMembermemberEntities with joint control or significant influence over entity [member]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.disclosure: IAS 24 19 b
ifrs-fullJointOperationsAxisaxisJoint operations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 B4 c
ifrs-fullJointOperationsMembermemberJoint operations [member]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.disclosure: IFRS 12 B4 c
ifrs-fullJointVenturesAxisaxisJoint ventures [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullJointVenturesMembermemberJoint ventures [member]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.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M a - Effective on first application of IFRS 9
ifrs-fullJointVenturesWhereEntityIsVenturerMembermemberJoint ventures where entity is venturer [member]This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]disclosure: IAS 24 19 e
ifrs-fullKeyManagementPersonnelCompensationX duration debitKey management personnel compensationThe amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17
ifrs-fullKeyManagementPersonnelCompensationOtherLongtermBenefitsX duration debitKey management personnel compensation, other long-term employee benefitsThe 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]]disclosure: IAS 24 17 c
ifrs-fullKeyManagementPersonnelCompensationPostemploymentBenefitsX duration debitKey management personnel compensation, post-employment benefitsThe amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17 b
ifrs-fullKeyManagementPersonnelCompensationSharebasedPaymentX duration debitKey management personnel compensation, share-based paymentThe amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17 e
ifrs-fullKeyManagementPersonnelCompensationShorttermEmployeeBenefitsX duration debitKey management personnel compensation, short-term employee benefitsThe amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]disclosure: IAS 24 17 a
ifrs-fullKeyManagementPersonnelCompensationTerminationBenefitsX duration debitKey management personnel compensation, termination benefitsThe 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]]disclosure: IAS 24 17 d
ifrs-fullKeyManagementPersonnelOfEntityOrParentMembermemberKey management personnel of entity or parent [member]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.disclosure: IAS 24 19 f
ifrs-fullLandX instant debitLandThe amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]example: IAS 16 37 a
ifrs-fullLandAndBuildingsX instant debitLand and buildingsThe 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]example: IAS 16 37 b
ifrs-fullLandAndBuildingsAbstractLand and buildings [abstract]
ifrs-fullLandAndBuildingsMembermemberLand and buildings [member]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]example: IAS 16 37 b
ifrs-fullLandMembermemberLand [member]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]example: IAS 16 37 a
ifrs-fullLaterThanFifteenYearsAndNotLaterThanTwentyYearsMembermemberLater than fifteen years and not later than twenty years [member]This member stands for a time band of later than fifteen years and not later than twenty years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFiveYearsAndNotLaterThanSevenYearsMembermemberLater than five years and not later than seven years [member]This member stands for a time band of later than five years and not later than seven years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFiveYearsAndNotLaterThanTenYearsMembermemberLater than five years and not later than ten years [member]This member stands for a time band of later than five years and not later than ten years.common practice: IAS 1 112 c, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFiveYearsMembermemberLater than five years [member]This member stands for a time band of later than five years.disclosure: IAS 17 31 b iii - Expiry date 2019.01.01, disclosure: IAS 17 35 a iii - Expiry date 2019.01.01, disclosure: IAS 17 47 a iii - Expiry date 2019.01.01, disclosure: IAS 17 56 a iii - Expiry date 2019.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B35 g, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanFourMonthsMembermemberLater than four months [member]This member stands for a time band of later than four months.common practice: IAS 1 112 c
ifrs-fullLaterThanFourYearsAndNotLaterThanFiveYearsMembermemberLater than four years and not later than five years [member]This member stands for a time band of later than four years and not later than five years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneMonthAndNotLaterThanSixMonthsMembermemberLater than one month and not later than six months [member]This member stands for a time band of later than one month and not later than six months.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneMonthAndNotLaterThanThreeMonthsMembermemberLater than one month and not later than three months [member]This member stands for a time band of later than one month and not later than three months.example: IFRS 7 B11 b, example: IFRS 7 B35 b, example: IFRS 7 IG31A - Effective 2019.01.01
ifrs-fullLaterThanOneMonthAndNotLaterThanTwoMonthsMembermemberLater than one month and not later than two months [member]This member stands for a time band of later than one month and not later than two months.common practice: IAS 1 112 c, example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLaterThanOneYearAndNotLaterThanFiveYearsMembermemberLater than one year and not later than five years [member]This member stands for a time band of later than one year and not later than five years.disclosure: IAS 17 31 b ii - Expiry date 2019.01.01, disclosure: IAS 17 35 a ii - Expiry date 2019.01.01, disclosure: IAS 17 47 a ii - Expiry date 2019.01.01, disclosure: IAS 17 56 a ii - Expiry date 2019.01.01, example: IFRS 7 B11 d, example: IFRS 7 IG31A - Effective 2019.01.01
ifrs-fullLaterThanOneYearAndNotLaterThanThreeYearsMembermemberLater than one year and not later than three years [member]This member stands for a time band of later than one year and not later than three years.example: IFRS 7 B35 e, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneYearAndNotLaterThanTwoYearsMembermemberLater than one year and not later than two years [member]This member stands for a time band of later than one year and not later than two years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanOneYearMembermemberLater than one year [member]This member stands for a time band of later than one year.disclosure: IAS 1 61 b, example: IFRS 7 IG28 d - Expiry date 2018.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullLaterThanSevenYearsAndNotLaterThanTenYearsMembermemberLater than seven years and not later than ten years [member]This member stands for a time band of later than seven years and not later than ten years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanSixMonthsAndNotLaterThanOneYearMembermemberLater than six months and not later than one year [member]This member stands for a time band of later than six months and not later than one year.example: IFRS 7 B35 d, example: IFRS 7 IG28 c - Expiry date 2018.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01, example: IFRS 7 B11
ifrs-fullLaterThanSixMonthsMembermemberLater than six months [member]This member stands for a time band of later than six months.common practice: IAS 1 112 c
ifrs-fullLaterThanTenYearsAndNotLaterThanFifteenYearsMembermemberLater than ten years and not later than fifteen years [member]This member stands for a time band of later than ten years and not later than fifteen years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanTenYearsMembermemberLater than ten years [member]This member stands for a time band of later than ten years.common practice: IAS 1 112 c, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeMonthsAndNotLaterThanFourMonthsMembermemberLater than three months and not later than four months [member]This member stands for a time band of later than three months and not later than four months.common practice: IAS 1 112 c
ifrs-fullLaterThanThreeMonthsAndNotLaterThanOneYearMembermemberLater than three months and not later than one year [member]This member stands for a time band of later than three months and not later than one year.example: IFRS 7 B11 c
ifrs-fullLaterThanThreeMonthsAndNotLaterThanSixMonthsMembermemberLater than three months and not later than six months [member]This member stands for a time band of later than three months and not later than six months.example: IFRS 7 B35 c, example: IFRS 7 IG28 b - Expiry date 2018.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeMonthsMembermemberLater than three months [member]This member stands for a time band of later than three months.example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLaterThanThreeYearsAndNotLaterThanFiveYearsMembermemberLater than three years and not later than five years [member]This member stands for a time band of later than three years and not later than five years.example: IFRS 7 B35 f, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeYearsAndNotLaterThanFourYearsMembermemberLater than three years and not later than four years [member]This member stands for a time band of later than three years and not later than four years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanThreeYearsMembermemberLater than three years [member]This member stands for a time band of later than three years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMembermemberLater than twenty years and not later than twenty-five years [member]This member stands for a time band of later than twenty years and not later than twenty-five years.example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLaterThanTwoMonthsAndNotLaterThanThreeMonthsMembermemberLater than two months and not later than three months [member]This member stands for a time band of later than two months and not later than three months.common practice: IAS 1 112 c, example: IFRS 7 IG20D - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLaterThanTwoYearsAndNotLaterThanFiveYearsMembermemberLater than two years and not later than five years [member]This member stands for a time band of later than two years and not later than five years.common practice: IAS 1 112 c
ifrs-fullLaterThanTwoYearsAndNotLaterThanThreeYearsMembermemberLater than two years and not later than three years [member]This member stands for a time band of later than two years and not later than three years.common practice: IAS 1 112 c, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullLeaseAndSubleasePaymentsRecognisedAsExpenseX duration debitLease and sublease payments recognised as expenseThe amount of payments on leases and subleases recognised as an expense by the lessee.disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullLeaseAndSubleasePaymentsRecognisedAsExpenseAbstractLease and sublease payments recognised as expense [abstract]
ifrs-fullLeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsedX instant creditLease commitments for short-term leases for which recognition exemption has been usedThe 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.disclosure: IFRS 16 55 - Effective 2019.01.01
ifrs-fullLeaseholdImprovementsMembermemberLeasehold improvements [member]This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.common practice: IAS 16 37
ifrs-fullLeaseLiabilitiesX instant creditLease liabilitiesThe 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.disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullLeaseLiabilitiesAbstractLease liabilities [abstract]
ifrs-fullLeaseLiabilitiesMembermemberLease liabilities [member]This member stands for lease liabilities. [Refer: Lease liabilities]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullLeaseReceivablesMembermemberLease receivables [member]This member stands for receivables related to leases.disclosure: IFRS 7 35H b iii - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullLeasesAsLesseeRelatedPartyTransactionsX durationLeases as lessee, related party transactionsThe amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 d
ifrs-fullLeasesAsLessorRelatedPartyTransactionsX durationLeases as lessor, related party transactionsThe amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 d
ifrs-fullLegalFormOfEntitytextLegal form of entityInformation about the legal structure under which the entity operates.disclosure: IAS 1 138 a
ifrs-fullLegalProceedingsContingentLiabilityMembermemberLegal proceedings contingent liability [member]This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullLegalProceedingsProvisionX instant creditLegal proceedings provisionThe amount of provision for legal proceedings. [Refer: Other provisions]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullLegalProceedingsProvisionAbstractLegal proceedings provision [abstract]
ifrs-fullLegalProceedingsProvisionMembermemberLegal proceedings provision [member]This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullLengthOfLifeOfLimitedLifeEntitytextLength of life of limited life entityInformation about the length of the entity's life if it is a limited life entity.disclosure: IAS 1 138 d
ifrs-fullLevel1OfFairValueHierarchyMembermemberLevel 1 of fair value hierarchy [member]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.disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-fullLevel2And3OfFairValueHierarchyMembermemberLevel 2 and 3 of fair value hierarchy [member]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]]disclosure: IAS 19 142
ifrs-fullLevel2OfFairValueHierarchyMembermemberLevel 2 of fair value hierarchy [member]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.disclosure: IFRS 13 93 b
ifrs-fullLevel3OfFairValueHierarchyMembermemberLevel 3 of fair value hierarchy [member]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.disclosure: IFRS 13 93 b
ifrs-fullLevelOfParticipationOfEntityComparedWithOtherParticipatingEntitiesX.XX instantLevel of participation of entity compared with other participating entitiesThe description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity's proportion of the total contributions to the plan or the entity's proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]disclosure: IAS 19 148 d v
ifrs-fullLevelOfPriceIndexX.XX instantLevel of price indexThe 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.disclosure: IAS 29 39 c
ifrs-fullLevelOfRoundingUsedInFinancialStatementstextLevel of rounding used in financial statementsInformation about the level of rounding used in the presentation of amounts in the financial statements.disclosure: IAS 1 51 e
ifrs-fullLevelsOfFairValueHierarchyAxisaxisLevels of fair value hierarchy [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 142, disclosure: IFRS 13 93 b
ifrs-fullLiabilitiesX instant creditLiabilitiesThe amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 d, disclosure: IFRS 8 23
ifrs-fullLiabilitiesAbstractLiabilities [abstract]
ifrs-fullLiabilitiesArisingFromExplorationForAndEvaluationOfMineralResourcesX instant creditLiabilities arising from exploration for and evaluation of mineral resourcesThe 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.disclosure: IFRS 6 24 b
ifrs-fullLiabilitiesArisingFromFinancingActivitiesX instant creditLiabilities arising from financing activitiesThe 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]example: IAS 7 44D
ifrs-fullLiabilitiesArisingFromFinancingActivitiesAxisaxisLiabilities arising from financing activities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IAS 7 44D
ifrs-fullLiabilitiesArisingFromFinancingActivitiesMembermemberLiabilities arising from financing activities [member]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]example: IAS 7 44D
ifrs-fullLiabilitiesArisingFromInsuranceContractsX instant creditLiabilities under insurance contracts and reinsurance contracts issuedThe amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]example: IAS 1 55, disclosure: IFRS 4 37 b, disclosure: IFRS 4 37 e, example: IFRS 4 IG20 a, example: IFRS 4 IG37 a
ifrs-fullLiabilitiesDueToCentralBanksX instant creditLiabilities due to central banksThe amount of liabilities due to central banks.common practice: IAS 1 55
ifrs-fullLiabilitiesFromSharebasedPaymentTransactions2011X instant creditLiabilities from share-based payment transactionsThe amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]disclosure: IFRS 2 51 b i
ifrs-fullLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleX instant creditLiabilities included in disposal groups classified as held for saleThe amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]disclosure: IAS 1 54 p, disclosure: IFRS 5 38
ifrs-fullLiabilitiesIncurredX instant creditLiabilities incurredThe fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f iii
ifrs-fullLiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013X duration creditLiabilities in subsidiary or businesses acquired or disposedThe amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]disclosure: IAS 7 40 d
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxisaxisLiabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 98
ifrs-fullLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMembermemberLiabilities measured at fair value and issued with inseparable third-party credit enhancement [member]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]]disclosure: IFRS 13 98
ifrs-fullLiabilitiesMembermemberLiabilities [member]This member stands for present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. It also represents the standard value for the 'Classes of liabilities' axis if no other member is used. [Refer: Liabilities]disclosure: IFRS 13 93
ifrs-fullLiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeaturesX instant creditLiabilities or components of equity relating to discretionary participation featuresThe amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.example: IFRS 4 IG22 f, example: IFRS 4 37 b
ifrs-fullLiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefitsX instant creditLiabilities other than actuarial present value of promised retirement benefitsThe 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]disclosure: IAS 26 35 a v
ifrs-fullLiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntitiesX instant creditLiabilities recognised in entity's financial statements in relation to structured entitiesThe amount of liabilities recognised in the entity's financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]disclosure: IFRS 12 29 a
ifrs-fullLiabilitiesToWhichSignificantRestrictionsApplyX instant creditLiabilities to which significant restrictions applyThe 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.disclosure: IFRS 12 13 c
ifrs-fullLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractLiabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYearX instant creditLiabilities with significant risk of material adjustments within next financial yearThe 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.disclosure: IAS 1 125 b
ifrs-fullLiabilityAssetOfDefinedBenefitPlansX instant creditNet defined benefit liability (asset)The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]disclosure: IAS 19 140 a
ifrs-fullLicenceFeeIncomeX duration creditLicence fee incomeThe amount of income arising from licence fees.common practice: IAS 1 112 c, common practice: IAS 18 35 b - Expiry date 2018.01.01
ifrs-fullLicencesAndFranchisesX instant debitLicences and franchisesThe 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]example: IAS 38 119 d
ifrs-fullLicencesAndFranchisesMembermemberLicences and franchises [member]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]example: IAS 38 119 d
ifrs-fullLicencesMembermemberLicences [member]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]common practice: IAS 38 119
ifrs-fullLifeInsuranceContractsMembermemberLife insurance contracts [member]This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullLifetimeExpectedCreditLossesMembermemberLifetime expected credit losses [member]This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]disclosure: IFRS 7 35H b - Effective 2018.01.01, disclosure: IFRS 7 35M b - Effective 2018.01.01
ifrs-fullLimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolvedtextDescription of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involvedThe 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.disclosure: IFRS 7 41 b
ifrs-fullLineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwilltextDescription of line item(s) in statement of comprehensive income in which amortisation of intangible assets is includedThe 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]disclosure: IAS 38 118 d
esef_corLineItemsNotDimensionallyQualifiedtableLine items not dimensionally qualified
ifrs-fullLineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetstextDescription of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assetsThe 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]disclosure: IFRS 7 42E a
ifrs-fullLiquidityRiskMembermemberLiquidity risk [member]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]example: IFRS 7 32
ifrs-fullLivingAnimalsMembermemberLiving animals [member]This member stands for living animals.common practice: IAS 41 41
ifrs-fullLoanCommitmentsMembermemberLoan commitments [member]This member stands for firm commitments to provide credit under pre-specified terms and conditions.disclosure: IFRS 7 B8E - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullLoansAcquiredInBusinessCombinationMembermemberLoans acquired in business combination [member]This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]example: IFRS 3 B64 h
ifrs-fullLoansAndAdvancesToBanksX instant debitLoans and advances to banksThe amount of loans and advances the entity has made to banks.common practice: IAS 1 55
ifrs-fullLoansAndAdvancesToCustomersX instant debitLoans and advances to customersThe amount of loans and advances the entity has made to customers.common practice: IAS 1 55
ifrs-fullLoansAndReceivablesX instant debitLoans and receivablesThe 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]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullLoansAndReceivablesCategoryMembermemberLoans and receivables, category [member]This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullLoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepaymentX instant creditLoans payable in breach which permitted lender to demand accelerated repaymentThe amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.disclosure: IFRS 7 19
ifrs-fullLoansPayableInDefaultX instant creditLoans payable in defaultThe amount of loans payable in default.disclosure: IFRS 7 18 b
ifrs-fullLoansReceivedX instant creditLoans receivedThe amount of loans received.common practice: IAS 1 112 c
ifrs-fullLoansToGovernmentX instant debitLoans to governmentThe amount of loans to government made by the entity.common practice: IAS 1 55
ifrs-fullLoansToGovernmentMembermemberLoans to government [member]This member stands for loans made to government.common practice: IAS 1 112 c
ifrs-fullLongtermBorrowingsX instant creditNon-current portion of non-current borrowingsThe non-current portion of non-current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullLongtermBorrowingsMembermemberLong-term borrowings [member]This member stands for long-term borrowings. [Refer: Borrowings]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullLongtermContractsMembermemberLong-term contracts [member]This member stands for long-term contracts with customers.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullLongtermDepositsX instant debitLong-term depositsThe amount of long-term deposits held by the entity.common practice: IAS 1 55
ifrs-fullLongtermLegalProceedingsProvisionX instant creditNon-current legal proceedings provisionThe amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullLongtermMiscellaneousOtherProvisionsX instant creditNon-current miscellaneous other provisionsThe amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]common practice: IAS 1 78 d
ifrs-fullLongtermOnerousContractsProvisionX instant creditNon-current onerous contracts provisionThe amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullLongtermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant creditNon-current provision for decommissioning, restoration and rehabilitation costsThe amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullLongtermRestructuringProvisionX instant creditNon-current restructuring provisionThe amount of non-current provision for restructuring. [Refer: Restructuring provision]example: IAS 37 70
ifrs-fullLongtermWarrantyProvisionX instant creditNon-current warranty provisionThe amount of non-current provision for warranties. [Refer: Warranty provision]example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-fullLossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostX duration debitLosses arising from derecognition of financial assets measured at amortised costThe 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]disclosure: IFRS 7 20A - Effective 2018.01.01
ifrs-fullLossesIncurredInRelationToInterestsInStructuredEntitiesX duration debitLosses incurred in relation to interests in structured entitiesThe amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]example: IFRS 12 B26 b
ifrs-fullLossesOnChangeInFairValueOfDerivativesX duration debitLosses on change in fair value of derivativesThe losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]common practice: IAS 1 85
ifrs-fullLossesOnDisposalsOfInvestmentPropertiesX duration debitLosses on disposals of investment propertiesThe losses on disposals of investment properties. [Refer: Investment property]common practice: IAS 1 112 c
ifrs-fullLossesOnDisposalsOfInvestmentsX duration debitLosses on disposals of investmentsThe losses on the disposal of investments.disclosure: IAS 1 98 d
ifrs-fullLossesOnDisposalsOfNoncurrentAssetsX duration debitLosses on disposals of non-current assetsThe losses on disposals of non-current assets. [Refer: Non-current assets]common practice: IAS 1 112 c
ifrs-fullLossesOnDisposalsOfPropertyPlantAndEquipmentX duration debitLosses on disposals of property, plant and equipmentThe losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 1 98 c
ifrs-fullLossesOnLitigationSettlementsX duration debitLosses on litigation settlementsThe losses on settlements of litigation.disclosure: IAS 1 98 f
ifrs-fullLTELicencesMembermemberLTE licences [member]This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]common practice: IAS 38 119
ifrs-fullMachineryX instant debitMachineryThe amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]example: IAS 16 37 c
ifrs-fullMachineryMembermemberMachinery [member]This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]example: IAS 16 37 c
ifrs-fullMajorBusinessCombinationMembermemberMajor business combination [member]This member stands for major business combinations. [Refer: Business combinations [member]]example: IAS 10 22 a
ifrs-fullMajorComponentsOfTaxExpenseIncomeAbstractMajor components of tax expense (income) [abstract]
ifrs-fullMajorCustomersAxisaxisMajor customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 8 34
ifrs-fullMajorCustomersMembermemberCustomers [member]This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used.disclosure: IFRS 8 34
ifrs-fullMajorOrdinaryShareTransactionsMembermemberMajor ordinary share transactions [member]This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]example: IAS 10 22 f
ifrs-fullMajorPurchasesOfAssetsMembermemberMajor purchases of assets [member]This member stands for major purchases of assets.example: IAS 10 22 c
ifrs-fullManagementConclusionOnFairPresentationAsConsequenceOfDeparturetextManagement conclusion on fair presentation as consequence of departureThe 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.disclosure: IAS 1 20 a
ifrs-fullMandatoryReserveDepositsAtCentralBanksX instant debitMandatory reserve deposits at central banksThe amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.common practice: IAS 1 112 c
ifrs-fullMarketApproachMembermemberMarket approach [member]This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.example: IFRS 13 62
ifrs-fullMarketComparableCompaniesMembermemberMarket comparable companies [member]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]]example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-fullMarketComparablePricesMembermemberMarket comparable prices [member]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]]example: IFRS 13 IE63, example: IFRS 13 B5
ifrs-fullMarketRiskMembermemberMarket risk [member]This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]example: IFRS 7 32
ifrs-fullMarketsOfCustomersAxisaxisMarkets of customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullMarketsOfCustomersMembermemberMarkets of customers [member]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.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullMastheadsAndPublishingTitlesX instant debitMastheads and publishing titlesThe amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]example: IAS 38 119 b
ifrs-fullMastheadsAndPublishingTitlesMembermemberMastheads and publishing titles [member]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]example: IAS 38 119 b
ifrs-fullMaterialIncomeAndExpenseAbstractMaterial income and expense [abstract]
ifrs-fullMaterialReconcilingItemsMembermemberMaterial reconciling items [member]This member stands for material adjustments used to reconcile items in the entity's financial statements.disclosure: IFRS 8 28
ifrs-fullMatrixPricingMembermemberMatrix pricing [member]This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities' relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]example: IFRS 13 B7
ifrs-fullMatureBiologicalAssetsMembermemberMature biological assets [member]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]example: IAS 41 43
ifrs-fullMaturityAnalysisForDerivativeFinancialLiabilitiestext blockDisclosure of maturity analysis for derivative financial liabilities [text block]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]disclosure: IFRS 7 39 b
ifrs-fullMaturityAnalysisForNonderivativeFinancialLiabilitiestext blockDisclosure of maturity analysis for non-derivative financial liabilities [text block]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]disclosure: IFRS 7 39 a
ifrs-fullMaturityAxisaxisMaturity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 61, disclosure: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01, disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01, disclosure: IFRS 15 120 b i - Effective 2018.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B11, disclosure: IFRS 7 42E e, disclosure: IFRS 7 23B a - Effective 2018.01.01
ifrs-fullMaximumExposureToCreditRiskX instantMaximum exposure to credit riskThe 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]]disclosure: IFRS 7 35K a - Effective 2018.01.01, disclosure: IFRS 7 36 a - Expiry date 2018.01.01
ifrs-fullMaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotAppliedX instantMaximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not appliedThe 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]disclosure: IFRS 7 36 a - Effective 2018.01.01
ifrs-fullMaximumExposureToCreditRiskOfFinancialAssetsX instantMaximum exposure to credit risk of financial assets designated as measured at fair value through profit or lossThe 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]disclosure: IFRS 7 9 a - Effective 2018.01.01
ifrs-fullMaximumExposureToCreditRiskOfLoansOrReceivablesX instantMaximum exposure to credit risk of loans or receivablesThe maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]disclosure: IFRS 7 9 a - Expiry date 2018.01.01
ifrs-fullMaximumExposureToLossFromContinuingInvolvementX instantMaximum exposure to loss from continuing involvementThe amount that best represents the entity's maximum exposure to loss from its continuing involvement in derecognised financial assets.disclosure: IFRS 7 42E c
ifrs-fullMaximumExposureToLossFromInterestsInStructuredEntitiesX instantMaximum exposure to loss from interests in structured entitiesThe amount that best represents the entity's maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]disclosure: IFRS 12 29 c
ifrs-fullMaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherPartiesX instant creditMaximum limit of losses of structured entities which entity is required to absorb before other partiesThe maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]example: IFRS 12 B26 d
ifrs-fullMeasurementAxisaxisMeasurement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a
ifrs-fullMeasurementBasesPropertyPlantAndEquipmenttextMeasurement bases, property, plant and equipmentThe 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]disclosure: IAS 16 73 a
ifrs-fullMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderationX durationMeasurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of considerationThe amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]disclosure: IFRS 3 B67 a iii
ifrs-fullMediaProductionExpenseX duration debitMedia production expenseThe amount of expense arising from media production.common practice: IAS 1 112 c
ifrs-fullMerchandiseX instant debitCurrent merchandiseA classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullMergerReserveX instant creditMerger reserveA component of equity that may result in relation to a business combination outside the scope of IFRS 3.common practice: IAS 1 55
ifrs-fullMergerReserveMembermemberMerger reserve [member]This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.common practice: IAS 1 108
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesAxisaxisMethod of assessment of expected credit losses [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullMethodOfAssessmentOfExpectedCreditLossesMembermemberMethod of assessment of expected credit losses [member]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.example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 35H - Effective 2018.01.01, example: IFRS 7 35I - Effective 2018.01.01
ifrs-fullMethodOfDeterminingFairValueOfInstrumentsOrIntereststextDescription of method of measuring fair value of instruments or interestsThe description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 f iv
ifrs-fullMethodsAndAssumptionsUsedInPreparingSensitivityAnalysistextDescription of methods and assumptions used in preparing sensitivity analysisThe 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]]disclosure: IFRS 7 40 b
ifrs-fullMethodsOfGenerationAxisaxisMethods of generation [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 38 118
ifrs-fullMethodsOfGenerationMembermemberMethods of generation [member]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.disclosure: IAS 38 118
ifrs-fullMethodsOfTranslationUsedToDetermineSupplementaryInformationtextDescription of methods of translation used to determine supplementary informationThe 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.disclosure: IAS 21 57 c
ifrs-fullMethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisktextDescription of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit riskThe 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]disclosure: IFRS 7 11 a
ifrs-fullMethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariablestextDescription of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variablesThe 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.disclosure: IFRS 7 41 a
ifrs-fullMethodsUsedToDetermineConstructionContractRevenueRecognisedtextMethods used to determine construction contract revenue recognisedThe description of the methods used by the entity to determine the construction contract revenue recognised in the period. [Refer: Revenue from construction contracts]disclosure: IFRIC 15 20 a - Expiry date 2018.01.01, disclosure: IAS 11 39 b - Expiry date 2018.01.01
ifrs-fullMethodsUsedToDetermineStageOfCompletionOfConstructionInProgresstextMethods used to determine stage of completion of construction in progressThe description of the methods used by the entity to determine the stage of completion of construction contracts in progress.disclosure: IFRIC 15 20 c - Expiry date 2018.01.01, disclosure: IAS 11 39 c - Expiry date 2018.01.01
ifrs-fullMethodsUsedToMeasureRisktextMethods used to measure riskThe description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 33 b
ifrs-fullMethodUsedToAccountForInvestmentsInAssociatestextMethod used to account for investments in associatesThe description of the method used to account for investments in associates. [Refer: Associates [member]]disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-fullMethodUsedToAccountForInvestmentsInJointVenturestextMethod used to account for investments in joint venturesThe description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-fullMethodUsedToAccountForInvestmentsInSubsidiariestextMethod used to account for investments in subsidiariesThe description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]disclosure: IAS 27 16 c, disclosure: IAS 27 17 c
ifrs-fullMethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationtextMethod used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combinationThe description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l iv
ifrs-fullMinimumFinanceLeasePaymentsPayableX instant creditMinimum finance lease payments payableThe amount of payments over the finance lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee.disclosure: IAS 17 31 b - Expiry date 2019.01.01
ifrs-fullMinimumFinanceLeasePaymentsPayableAtPresentValueX instant creditMinimum finance lease payments payable, at present valueThe present value of minimum finance lease payments payable. [Refer: Minimum finance lease payments payable]disclosure: IAS 17 31 b - Expiry date 2019.01.01
ifrs-fullMinimumFinanceLeasePaymentsReceivableAtPresentValueX instant debitMinimum finance lease payments receivable, at present valueThe present value of minimum finance lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 47 a - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsOfArrangementsThatIncludePaymentsForNonleaseElementsX instant creditMinimum lease payments of arrangements that include payments for non-lease elementsMinimum lease payments related to arrangements that include payments for non-lease elements. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IFRIC 4 15 b i - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsOfOtherArrangementsThatDoNotIncludePaymentsForNonleaseElementsX instant creditMinimum lease payments of other arrangements that do not include payments for non-lease elementsMinimum lease payments related to arrangements that do not include payments for non-lease elements. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IFRIC 4 15 b i - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsPayableUnderNoncancellableOperatingLeaseX instant creditMinimum lease payments payable under non-cancellable operating leaseThe amount of future minimum lease payments payable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 35 a - Expiry date 2019.01.01
ifrs-fullMinimumLeasePaymentsReceivableUnderNoncancellableOperatingLeaseX instant debitMinimum lease payments receivable under non-cancellable operating leaseThe amount of future minimum lease payments receivable under non-cancellable operating leases. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.disclosure: IAS 17 56 a - Expiry date 2019.01.01
ifrs-fullMinimumOperatingLeasePaymentsX duration debitMinimum operating lease payments recognised as expenseThe portion of operating lease payments that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with any amounts guaranteed by the lessee or by a party related to the lessee recognised as an expense.disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullMiningAssetsX instant debitMining assetsThe amount of assets related to mining activities of the entity.common practice: IAS 16 37
ifrs-fullMiningAssetsMembermemberMining assets [member]This member stands for mining assets. [Refer: Mining assets]common practice: IAS 16 37
ifrs-fullMiningPropertyMembermemberMining property [member]This member stands for property related to mining activities.common practice: IAS 16 37
ifrs-fullMiningRightsMembermemberMining rights [member]This member stands for rights related to mining activities.common practice: IAS 38 119
ifrs-fullMiscellaneousAssetsAbstractMiscellaneous assets [abstract]
ifrs-fullMiscellaneousComponentsOfEquityAbstractMiscellaneous components of equity [abstract]
ifrs-fullMiscellaneousCurrentAssetsAbstractMiscellaneous current assets [abstract]
ifrs-fullMiscellaneousCurrentLiabilitiesAbstractMiscellaneous current liabilities [abstract]
ifrs-fullMiscellaneousEquityAbstractMiscellaneous equity [abstract]
ifrs-fullMiscellaneousLiabilitiesAbstractMiscellaneous liabilities [abstract]
ifrs-fullMiscellaneousNoncurrentAssetsAbstractMiscellaneous non-current assets [abstract]
ifrs-fullMiscellaneousNoncurrentLiabilitiesAbstractMiscellaneous non-current liabilities [abstract]
ifrs-fullMiscellaneousOtherComprehensiveIncomeAbstractMiscellaneous other comprehensive income [abstract]
ifrs-fullMiscellaneousOtherOperatingExpenseX duration debitMiscellaneous other operating expenseThe amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]common practice: IAS 1 112 c
ifrs-fullMiscellaneousOtherOperatingIncomeX duration creditMiscellaneous other operating incomeThe amount of miscellaneous other operating income. [Refer: Other operating income (expense)]common practice: IAS 1 112 c
ifrs-fullMiscellaneousOtherProvisionsX instant creditMiscellaneous other provisionsThe amount of miscellaneous other provisions. [Refer: Other provisions]common practice: IAS 1 78 d
ifrs-fullMiscellaneousOtherProvisionsAbstractMiscellaneous other provisions [abstract]
ifrs-fullMiscellaneousOtherProvisionsMembermemberMiscellaneous other provisions [member]This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]disclosure: IAS 37 84
ifrs-fullMiscellaneousOtherReservesMembermemberMiscellaneous other reserves [member]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]]common practice: IAS 1 108
ifrs-fullMiscellaneousTimeBandsAbstractMiscellaneous time bands [abstract]
ifrs-fullModelUsedToMeasureInvestmentPropertytextExplanation of whether entity applied fair value model or cost model to measure investment propertyThe 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]disclosure: IAS 40 75 a
ifrs-fullMortgagesMembermemberMortgages [member]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.example: IFRS 7 IG40B, example: IFRS 7 IG20B - Effective 2018.01.01, example: IFRS 7 6
ifrs-fullMotorVehiclesX instant debitMotor vehiclesThe amount of property, plant and equipment representing self-propelled ground vehicles used in the entity's operations. [Refer: Property, plant and equipment]example: IAS 16 37 f
ifrs-fullMotorVehiclesMembermemberMotor vehicles [member]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]example: IAS 16 37 f
ifrs-fullMultiemployerDefinedBenefitPlansMembermemberMulti-employer defined benefit plans [member]This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]disclosure: IAS 19 33 b, disclosure: IAS 19 34 b
ifrs-fullMultiperiodExcessEarningsMethodMembermemberMulti-period excess earnings method [member]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]]example: IFRS 13 B11 c
ifrs-fullNameOfAcquireetextName of acquireeThe name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 a
ifrs-fullNameOfAssociatetextName of associateThe name of an associate. [Refer: Associates [member]]disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i
ifrs-fullNameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextName of entity whose consolidated financial statements have been produced for public useThe 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]]disclosure: IAS 27 16 a
ifrs-fullNameOfGovernmentAndNatureOfRelationshipWithGovernmenttextName of government and nature of relationship with governmentThe name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]disclosure: IAS 24 26 a
ifrs-fullNameOfJointOperationtextName of joint operationThe name of a joint operation. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a i
ifrs-fullNameOfJointVenturetextName of joint ventureThe name of a joint venture. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i
ifrs-fullNameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatementstextName of most senior parent entity producing publicly available financial statementsThe name of most senior parent entity producing publicly available financial statements.disclosure: IAS 24 13
ifrs-fullNameOfParentEntitytextName of parent entityThe name of the entity's parent. [Refer: Parent [member]]disclosure: IAS 1 138 c, disclosure: IAS 24 13
ifrs-fullNameOfReportingEntityOrOtherMeansOfIdentificationtextName of reporting entity or other means of identificationThe name of the reporting entity or other means of identification.disclosure: IAS 1 51 a
ifrs-fullNameOfSubsidiarytextName of subsidiaryThe name of a subsidiary. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 12 a, disclosure: IFRS 12 19B a
ifrs-fullNameOfUltimateParentOfGrouptextName of ultimate parent of groupThe name of the ultimate controlling party of the group.disclosure: IAS 1 138 c, disclosure: IAS 24 13
ifrs-fullNamesOfEmployersAndEmployeeGroupsCoveredtextNames of employers and employee groups coveredThe names of employers and employee groups covered in retirement benefit plans.disclosure: IAS 26 36 a
ifrs-fullNatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitiontextDescription of nature of transferred financial assets that are not derecognised in their entiretyThe description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]disclosure: IFRS 7 42D a
ifrs-fullNatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposedtextDescription of nature of risks and rewards of ownership to which entity is exposedThe 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]disclosure: IFRS 7 42D b
ifrs-fullNetAmountArisingFromInsuranceContractsMembermemberNet amount arising from insurance contracts [member]This member stands for the net amount arising from insurance contracts. It also represents the standard value for the 'Amounts arising from insurance contracts' axis if no other member is used. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullNetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchangedX instant creditNet amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchangedThe 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]]example: IFRS 7 B11D c
ifrs-fullNetAssetsLiabilitiesX instant debitAssets (liabilities)The amount of assets less the amount of liabilities.common practice: IAS 1 112 c, example: IFRS 1 IG63
ifrs-fullNetAssetsLiabilitiesAbstractNet assets (liabilities) [abstract]
ifrs-fullNetCurrentAssetsLiabilitiesAbstractNet current assets (liabilities) [abstract]
ifrs-fullNetDebtX instant creditNet debtThe amount of net debt of the entity.common practice: IAS 1 112 c
ifrs-fullNetDeferredTaxAssetsX instant debitNet deferred tax assetsThe 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]common practice: IAS 12 81 g i
ifrs-fullNetDeferredTaxAssetsAndLiabilitiesAbstractNet deferred tax assets and liabilities [abstract]
ifrs-fullNetDeferredTaxLiabilitiesX instant creditNet deferred tax liabilitiesThe 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]common practice: IAS 12 81 g i
ifrs-fullNetDefinedBenefitLiabilityAssetAxisaxisNet defined benefit liability (asset) [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 19 140 a
ifrs-fullNetDefinedBenefitLiabilityAssetMembermemberNet defined benefit liability (asset) [member]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)]disclosure: IAS 19 140 a
ifrs-fullNetEarnedPremiumX duration creditNet earned premiumThe amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]common practice: IAS 1 85
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant debitNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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.disclosure: IFRS 7 13C e
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant debitNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionThe 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]disclosure: IFRS 7 13C c
ifrs-fullNetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractNet financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsX instant creditNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreementsThe 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.disclosure: IFRS 7 13C e
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstractNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionX instant creditNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial positionThe 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]disclosure: IFRS 7 13C c
ifrs-fullNetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstractNet financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]
ifrs-fullNetForeignExchangeGainX duration creditNet foreign exchange gainThe net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]common practice: IAS 21 52 a
ifrs-fullNetForeignExchangeLossX duration debitNet foreign exchange lossThe net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]common practice: IAS 21 52 a
ifrs-fullNetInvestmentInFinanceLeaseX instant debitNet investment in finance leaseThe 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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullNetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration creditNet movement in deferred tax arising from regulatory deferral account balances related to profit or lossThe 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)]disclosure: IFRS 14 24, disclosure: IFRS 14 B12 b
ifrs-fullNetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration creditNet movement in other regulatory deferral account balances related to profit or lossThe 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]common practice: IFRS 14 IE5, common practice: IFRS 14 25
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstractNet movement in regulatory deferral account balances related to other comprehensive income [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossX duration creditNet movement in regulatory deferral account balances related to profit or lossThe amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]disclosure: IFRS 14 23, disclosure: IFRS 14 35
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstractNet movement in regulatory deferral account balances related to profit or loss [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration creditNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxThe 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]disclosure: IFRS 14 24, disclosure: IFRS 14 B12 a
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstractNet movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterestsX duration creditNet movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interestsThe 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]disclosure: IFRS 14 B25
ifrs-fullNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperationX duration creditNet movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operationThe 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]]disclosure: IFRS 14 25
ifrs-fullNetworkInfrastructureMembermemberNetwork infrastructure [member]This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullNewIFRSsAxisaxisNew IFRSs [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 30 b
ifrs-fullNewIFRSsMembermemberNew IFRSs [member]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]]disclosure: IAS 8 30 b
ifrs-fullNewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration creditNew liabilities, contingent liabilities recognised in business combinationThe amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]common practice: IFRS 3 B67 c
ifrs-fullNewProvisionsOtherProvisionsX duration creditNew provisions, other provisionsThe amount recognised for new other provisions. [Refer: Other provisions]common practice: IAS 37 84 b
ifrs-fullNominalAmountOfHedgingInstrumentX.XX instantNominal amount of hedging instrumentThe nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]disclosure: IFRS 7 23B a - Effective 2018.01.01, disclosure: IFRS 7 24A d - Effective 2018.01.01
ifrs-fullNominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskX instantNominal 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 riskThe nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]disclosure: IFRS 7 24G c - Effective 2018.01.01
ifrs-fullNonadjustingEventsAfterReportingPeriodAxisaxisNon-adjusting events after reporting period [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 10 21
ifrs-fullNonadjustingEventsMembermemberNon-adjusting events after reporting period [member]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.disclosure: IAS 10 21
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueX instant debitNon-cash assets declared for distribution to owners before financial statements authorised for issueThe 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.disclosure: IFRIC 17 17 b
ifrs-fullNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValueX instant debitNon-cash assets declared for distribution to owners before financial statements authorised for issue, at fair valueThe 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]disclosure: IFRIC 17 17 c
ifrs-fullNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant debitNon-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralThe 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.disclosure: IAS 39 37 a - Expiry date 2018.01.01, disclosure: IFRS 9 3.2.23 a - Effective 2018.01.01
ifrs-fullNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDateX instant creditNon-controlling interest in acquiree recognised at acquisition dateThe amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 o i
ifrs-fullNoncontrollingInterestsX instant creditNon-controlling interestsThe amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]disclosure: IAS 1 54 q, disclosure: IFRS 10 22, disclosure: IFRS 12 12 f
ifrs-fullNoncontrollingInterestsMembermemberNon-controlling interests [member]This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.disclosure: IAS 1 106
ifrs-fullNoncurrentAccruedIncomeX instant debitNon-current accrued incomeThe amount of non-current accrued income. [Refer: Accrued income]common practice: IAS 1 112 c
ifrs-fullNoncurrentAdvancesX instant creditNon-current advances receivedThe non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received]common practice: IAS 1 55
ifrs-fullNoncurrentAssetsX instant debitNon-current assetsThe amount of assets that do not meet the definition of current assets. [Refer: Current assets]disclosure: IAS 1 66, disclosure: IFRS 12 B12 b ii, example: IFRS 12 B10 b
ifrs-fullNoncurrentAssetsAbstractNon-current assets [abstract]
ifrs-fullNoncurrentAssetsHeldForSaleMembermemberNon-current assets held for sale [member]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]example: IFRS 13 IE60, example: IFRS 13 94, common practice: IFRS 5 38
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersX instant debitNon-current assets or disposal groups classified as held for distribution to ownersThe amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]disclosure: IFRS 5 38, disclosure: IFRS 5 5A
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleX instant debitNon-current assets or disposal groups classified as held for saleThe amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]disclosure: IFRS 5 38
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMembermemberNon-current assets or disposal groups classified as held for sale [member]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]]common practice: IAS 36 127
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersX instant debitNon-current assets or disposal groups classified as held for sale or as held for distribution to ownersThe 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]disclosure: IAS 1 54 j
ifrs-fullNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstractNon-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
ifrs-fullNoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContractsX instant debitNon-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contractsThe amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]disclosure: IFRS 8 33 b
ifrs-fullNoncurrentAssetsRecognisedAsOfAcquisitionDateX instant debitNon-current assets recognised as of acquisition dateThe amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Non-current assets; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullNoncurrentBiologicalAssetsX instant debitNon-current biological assetsThe amount of non-current biological assets. [Refer: Biological assets]disclosure: IAS 1 54 f
ifrs-fullNoncurrentBiologicalAssetsMembermemberNon-current biological assets [member]This member stands for non-current biological assets. [Refer: Biological assets]common practice: IAS 41 50
ifrs-fullNoncurrentContractAssetsX instant debitNon-current contract assetsThe amount of non-current contract assets. [Refer: Contract assets]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullNoncurrentContractLiabilitiesX instant creditNon-current contract liabilitiesThe amount of non-current contract liabilities. [Refer: Contract liabilities]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullNoncurrentDebtInstrumentsIssuedX instant creditNon-current debt instruments issuedThe amount of non-current debt instruments issued. [Refer: Debt instruments issued]common practice: IAS 1 55
ifrs-fullNoncurrentDepositsFromCustomersX instant creditNon-current deposits from customersThe amount of non-current deposits from customers. [Refer: Deposits from customers]common practice: IAS 1 55
ifrs-fullNoncurrentDerivativeFinancialAssetsX instant debitNon-current derivative financial assetsThe amount of non-current derivative financial assets. [Refer: Derivative financial assets]common practice: IAS 1 55
ifrs-fullNoncurrentDerivativeFinancialLiabilitiesX instant creditNon-current derivative financial liabilitiesThe amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]common practice: IAS 1 55
ifrs-fullNoncurrentDividendPayablesX instant creditNon-current dividend payablesThe amount of non-current dividend payables. [Refer: Dividend payables]common practice: IAS 1 55
ifrs-fullNoncurrentExciseTaxPayablesX instant creditNon-current excise tax payablesThe amount of non-current excise tax payables. [Refer: Excise tax payables]common practice: IAS 1 78
ifrs-fullNoncurrentFinanceLeaseLiabilitiesX instant creditNon-current finance lease liabilitiesThe amount of non-current finance lease liabilities. [Refer: Finance lease liabilities]common practice: IAS 1 55 - Expiry date 2019.01.01
ifrs-fullNoncurrentFinanceLeaseReceivablesX instant debitNon-current finance lease receivablesThe amount of non-current finance lease receivables. [Refer: Finance lease receivables]common practice: IAS 1 55
ifrs-fullNoncurrentFinancialAssetsX instant debitNon-current financial assetsThe amount of non-current financial assets. [Refer: Financial assets]disclosure: IFRS 7 25
ifrs-fullNoncurrentFinancialAssetsAtAmortisedCostX instant debitNon-current financial assets at amortised costThe amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]disclosure: IFRS 7 8 f - Effective 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeX instant debitNon-current financial assets at fair value through other comprehensive incomeThe amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstractNon-current financial assets at fair value through other comprehensive income [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossX instant debitNon-current financial assets at fair value through profit or lossThe amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]disclosure: IFRS 7 8 a
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstractNon-current financial assets at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant debitNon-current financial assets at fair value through profit or loss, classified as held for tradingThe 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]common practice: IAS 1 55, disclosure: IFRS 7 8 a - Expiry date 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant debitNon-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 a
ifrs-fullNoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueX instant debitNon-current financial assets at fair value through profit or loss, mandatorily measured at fair valueThe 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]disclosure: IFRS 7 8 a - Effective 2018.01.01
ifrs-fullNoncurrentFinancialAssetsAvailableforsaleX instant debitNon-current financial assets available-for-saleThe amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]disclosure: IFRS 7 8 d - Expiry date 2018.01.01
ifrs-fullNoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant debitNon-current financial assets measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullNoncurrentFinancialLiabilitiesX instant creditNon-current financial liabilitiesThe amount of non-current financial liabilities. [Refer: Financial liabilities]disclosure: IFRS 7 25
ifrs-fullNoncurrentFinancialLiabilitiesAtAmortisedCostX instant creditNon-current financial liabilities at amortised costThe amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]disclosure: IFRS 7 8 f - Expiry date 2018.01.01, disclosure: IFRS 7 8 g - Effective 2018.01.01
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossX instant creditNon-current financial liabilities at fair value through profit or lossThe amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]disclosure: IFRS 7 8 e
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstractNon-current financial liabilities at fair value through profit or loss [abstract]
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingX instant creditNon-current financial liabilities at fair value through profit or loss, classified as held for tradingThe amount of non-current financial liabilities measured at fair value through profit or loss classified as held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]disclosure: IFRS 7 8 e
ifrs-fullNoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionX instant creditNon-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequentlyThe 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]disclosure: IFRS 7 8 e
ifrs-fullNoncurrentGovernmentGrantsX instant creditNon-current government grantsThe amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]common practice: IAS 1 55
ifrs-fullNoncurrentHeldtomaturityInvestmentsX instant debitNon-current held-to-maturity investmentsThe amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]disclosure: IFRS 7 8 b - Expiry date 2018.01.01
ifrs-fullNoncurrentInterestPayableX instant creditNon-current interest payableThe amount of non-current interest payable. [Refer: Interest payable]common practice: IAS 1 112 c
ifrs-fullNoncurrentInterestReceivableX instant debitNon-current interest receivableThe amount of non-current interest receivable. [Refer: Interest receivable]common practice: IAS 1 112 c
ifrs-fullNoncurrentInventoriesX instant debitNon-current inventoriesThe amount of non-current inventories. [Refer: Inventories]disclosure: IAS 1 54 g
ifrs-fullNoncurrentInventoriesArisingFromExtractiveActivitiesAbstractNon-current inventories arising from extractive activities [abstract]
ifrs-fullNoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncomeX instant debitNon-current investments in equity instruments designated at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 8 h - Effective 2018.01.01
ifrs-fullNoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX instant debitNon-current investments other than investments accounted for using equity methodThe 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]common practice: IAS 1 55
ifrs-fullNoncurrentLeaseLiabilitiesX instant creditNon-current lease liabilitiesThe amount of non-current lease liabilities. [Refer: Lease liabilities]disclosure: IFRS 16 47 b - Effective 2019.01.01
ifrs-fullNoncurrentLeasePrepaymentsX instant debitNon-current lease prepaymentsThe amount of non-current prepayments for leases. [Refer: Non-current prepayments]common practice: IAS 1 55
ifrs-fullNoncurrentLiabilitiesX instant creditNon-current liabilitiesThe amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iv, example: IFRS 12 B10 b
ifrs-fullNoncurrentLiabilitiesAbstractNon-current liabilities [abstract]
ifrs-fullNoncurrentLiabilitiesRecognisedAsOfAcquisitionDateX instant creditNon-current liabilities recognised as of acquisition dateThe amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Non-current liabilities; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullNoncurrentLoansAndReceivablesX instant debitNon-current loans and receivablesThe amount of non-current loans and receivables. [Refer: Loans and receivables]disclosure: IFRS 7 8 c - Expiry date 2018.01.01
ifrs-fullNoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateralX instant debitNon-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateralThe 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.disclosure: IAS 39 37 a - Expiry date 2018.01.01, disclosure: IFRS 9 3.2.23 a - Effective 2018.01.01
ifrs-fullNoncurrentOreStockpilesX instant debitNon-current ore stockpilesA classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullNoncurrentPayablesX instant creditTrade and other non-current payablesThe amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]disclosure: IAS 1 54 k
ifrs-fullNoncurrentPayablesAbstractTrade and other non-current payables [abstract]
ifrs-fullNoncurrentPayablesForPurchaseOfEnergyX instant creditNon-current payables for purchase of energyThe amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesForPurchaseOfNoncurrentAssetsX instant creditNon-current payables for purchase of non-current assetsThe amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant creditNon-current payables on social security and taxes other than income taxThe 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]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesToRelatedPartiesX instant creditNon-current payables to related partiesThe amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]common practice: IAS 1 78
ifrs-fullNoncurrentPayablesToTradeSuppliersX instant creditNon-current trade payablesThe non-current amount of payment due to suppliers for goods and services used in the entity's business. [Refer: Trade payables]common practice: IAS 1 78
ifrs-fullNoncurrentPortionOfNoncurrentBondsIssuedX instant creditNon-current portion of non-current bonds issuedThe non-current portion of non-current bonds issued. [Refer: Bonds issued]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentBorrowingsByTypeAbstractNon-current portion of non-current borrowings, by type [abstract]
ifrs-fullNoncurrentPortionOfNoncurrentCommercialPapersIssuedX instant creditNon-current portion of non-current commercial papers issuedThe non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentLoansReceivedX instant creditNon-current portion of non-current loans receivedThe non-current portion of non-current loans received. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentNotesAndDebenturesIssuedX instant creditNon-current portion of non-current notes and debentures issuedThe non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentSecuredBankLoansReceivedX instant creditNon-current portion of non-current secured bank loans receivedThe non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfNoncurrentUnsecuredBankLoansReceivedX instant creditNon-current portion of non-current unsecured bank loans receivedThe non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]common practice: IAS 1 112 c
ifrs-fullNoncurrentPortionOfOtherNoncurrentBorrowingsX instant creditNon-current portion of other non-current borrowingsThe non-current portion of non-current other borrowings. [Refer: Other borrowings]common practice: IAS 1 112 c
ifrs-fullNoncurrentPrepaymentsX instant debitNon-current prepaymentsThe amount of non-current prepayments. [Refer: Prepayments]example: IAS 1 78 b
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeX instant debitNon-current prepayments and non-current accrued incomeThe amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income]common practice: IAS 1 112 c
ifrs-fullNoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstractNon-current prepayments and non-current accrued income [abstract]
ifrs-fullNoncurrentProgrammingAssetsX instant debitNon-current programming assetsThe amount of non-current programming assets. [Refer: Programming assets]common practice: IAS 1 55
ifrs-fullNoncurrentProvisionsX instant creditNon-current provisionsThe amount of non-current provisions. [Refer: Provisions]disclosure: IAS 1 54 l
ifrs-fullNoncurrentProvisionsAbstractNon-current provisions [abstract]
ifrs-fullNoncurrentProvisionsForEmployeeBenefitsX instant creditNon-current provisions for employee benefitsThe amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]disclosure: IAS 1 78 d
ifrs-fullNoncurrentReceivablesX instant debitTrade and other non-current receivablesThe amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-fullNoncurrentReceivablesAbstractTrade and other non-current receivables [abstract]
ifrs-fullNoncurrentReceivablesDueFromAssociatesX instant debitNon-current receivables due from associatesThe amount of non-current receivables due from associates. [Refer: Associates [member]]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesDueFromJointVenturesX instant debitNon-current receivables due from joint venturesThe amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesDueFromRelatedPartiesX instant debitNon-current receivables due from related partiesThe amount of non-current receivables due from related parties. [Refer: Related parties [member]]example: IAS 1 78 b
ifrs-fullNoncurrentReceivablesFromContractsWithCustomersX instant debitNon-current receivables from contracts with customersThe amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]disclosure: IFRS 15 105 - Effective 2018.01.01
ifrs-fullNoncurrentReceivablesFromRentalOfPropertiesX instant debitNon-current receivables from rental of propertiesThe amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesFromSaleOfPropertiesX instant debitNon-current receivables from sale of propertiesThe amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]common practice: IAS 1 78 b
ifrs-fullNoncurrentReceivablesFromTaxesOtherThanIncomeTaxX instant debitNon-current receivables from taxes other than income taxThe amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]common practice: IAS 1 78 b
ifrs-fullNoncurrentRecognisedAssetsDefinedBenefitPlanX instant debitNon-current net defined benefit assetThe amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]common practice: IAS 1 55
ifrs-fullNoncurrentRecognisedLiabilitiesDefinedBenefitPlanX instant creditNon-current net defined benefit liabilityThe amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]common practice: IAS 1 55
ifrs-fullNoncurrentRefundsProvisionX instant creditNon-current refunds provisionThe amount of non-current provision for refunds. [Refer: Refunds provision]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullNoncurrentRestrictedCashAndCashEquivalentsX instant debitNon-current restricted cash and cash equivalentsThe amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]common practice: IAS 1 55
ifrs-fullNoncurrentRetentionPayablesX instant creditNon-current retention payablesThe amount of non-current retention payables. [Refer: Retention payables]common practice: IAS 1 78
ifrs-fullNoncurrentTradeReceivablesX instant debitNon-current trade receivablesThe amount of non-current trade receivables. [Refer: Trade receivables]example: IAS 1 78 b
ifrs-fullNoncurrentValueAddedTaxPayablesX instant creditNon-current value added tax payablesThe amount of non-current value added tax payables. [Refer: Value added tax payables]common practice: IAS 1 78
ifrs-fullNoncurrentValueAddedTaxReceivablesX instant debitNon-current value added tax receivablesThe amount of non-current value added tax receivables. [Refer: Value added tax receivables]common practice: IAS 1 78 b
ifrs-fullNonderivativeFinancialLiabilitiesUndiscountedCashFlowsX instant creditNon-derivative financial liabilities, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.disclosure: IFRS 7 39 a
ifrs-fullNongovernmentCustomersMembermemberNon-government customers [member]This member stands for non-government customers. [Refer: Government [member]]example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullNoninsuranceAssetsAcquiredByExercisingRightsToRecoveriesX instant creditNon-insurance assets acquired by exercising rights to recoveriesThe amount of non-insurance assets acquired by exercising rights to recoveries.example: IFRS 4 IG22 h, example: IFRS 4 37 b
ifrs-fullNonlifeInsuranceContractsMembermemberNon-life insurance contracts [member]This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullNonrecurringFairValueMeasurementMembermemberNon-recurring fair value measurement [member]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]]disclosure: IFRS 13 93 a
ifrs-fullNonsubscriptionCirculationRevenueX duration creditNon-subscription circulation revenueThe amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
esef_corNotesAccountingPoliciesAndMandatoryTagsNotes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements
ifrs-fullNotesAndDebenturesIssuedX instant creditNotes and debentures issuedThe amount of notes and debentures issued by the entity.common practice: IAS 1 112 c
ifrs-fullNotInternallyGeneratedMembermemberNot internally generated [member]This member stands for items that have not been internally generated by the entity.disclosure: IAS 38 118
ifrs-fullNotionalAmountX instantNotional amountThe nominal or face amount of a financial instrument, used to calculate payments made on that instrument.common practice: IAS 1 112 c
ifrs-fullNotLaterThanOneMonthMembermemberNot later than one month [member]This member stands for a time band of not later than one month.example: IFRS 7 B11 a, example: IFRS 7 B35 a, example: IFRS 7 IG31A - Effective 2019.01.01
ifrs-fullNotLaterThanOneYearMembermemberNot later than one year [member]This member stands for a time band of not later than one year.disclosure: IAS 1 61 a, disclosure: IAS 17 31 b i - Expiry date 2019.01.01, disclosure: IAS 17 35 a i - Expiry date 2019.01.01, disclosure: IAS 17 47 a i - Expiry date 2019.01.01, disclosure: IAS 17 56 a i - Expiry date 2019.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11
ifrs-fullNotLaterThanThreeMonthsMembermemberNot later than three months [member]This member stands for a time band of not later than three months.common practice: IAS 1 112 c, example: IFRS 7 IG28 a - Expiry date 2018.01.01, example: IFRS 7 37 a - Expiry date 2018.01.01
ifrs-fullNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMembermemberNot measured at fair value in statement of financial position but for which fair value is disclosed [member]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]]disclosure: IFRS 13 97
ifrs-fullNumberAndAverageNumberOfEmployeesAbstractNumber and average number of employees [abstract]
ifrs-fullNumberOfEmployeesX.XX instantNumber of employeesThe number of personnel employed by the entity at a date.common practice: IAS 1 112 c
ifrs-fullNumberOfInstrumentsGrantedInSharebasedPaymentArrangementX.XX durationNumber of instruments granted in share-based payment arrangementThe number of instruments granted in share-based payment arrangement.example: IFRS 2 IG23, example: IFRS 2 45 a
ifrs-fullNumberOfInstrumentsOrInterestsIssuedOrIssuableX.XX instantNumber of instruments or interests issued or issuableThe number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.disclosure: IFRS 3 B64 f iv
ifrs-fullNumberOfInstrumentsOtherEquityInstrumentsGrantedX.XX durationNumber of other equity instruments granted in share-based payment arrangementThe number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.disclosure: IFRS 2 47 b, common practice: IFRS 2 45
ifrs-fullNumberOfLivingAnimalsX.XX instantNumber of living animalsThe number of entity's living animals.common practice: IAS 41 46 b i
ifrs-fullNumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangementX.XX instantNumber of other equity instruments exercisable in share-based payment arrangementThe number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangementX.XX durationNumber of other equity instruments exercised or vested in share-based payment arrangementThe number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangementX.XX durationNumber of other equity instruments expired in share-based payment arrangementThe number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangementX.XX durationNumber of other equity instruments forfeited in share-based payment arrangementThe number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementX.XX instantNumber of other equity instruments outstanding in share-based payment arrangementThe number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.common practice: IFRS 2 45
ifrs-fullNumberOfOtherParticipantsOfRetirementBenefitPlanX.XX durationNumber of other participants of retirement benefit planThe number of other participants in a retirement benefit plan.disclosure: IAS 26 36 b
ifrs-fullNumberOfOutstandingShareOptionsX.XX instantNumber of share options outstanding in share-based payment arrangementThe number of share options outstanding in a share-based payment arrangement.disclosure: IFRS 2 45 d, disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi
ifrs-fullNumberOfParticipantsOfRetirementBenefitPlanReceivingBenefitsX.XX durationNumber of participants of retirement benefit plan receiving benefitsThe number of participants in a retirement benefit plan receiving benefits.disclosure: IAS 26 36 b
ifrs-fullNumberOfShareOptionsExercisableInSharebasedPaymentArrangementX.XX instantNumber of share options exercisable in share-based payment arrangementThe number of share options exercisable in a share-based payment arrangement.disclosure: IFRS 2 45 b vii
ifrs-fullNumberOfShareOptionsExercisedInSharebasedPaymentArrangementX.XX durationNumber of share options exercised in share-based payment arrangementThe number of share options exercised in a share-based payment arrangement.disclosure: IFRS 2 45 b iv
ifrs-fullNumberOfShareOptionsExpiredInSharebasedPaymentArrangementX.XX durationNumber of share options expired in share-based payment arrangementThe number of share options expired in a share-based payment arrangement.disclosure: IFRS 2 45 b v
ifrs-fullNumberOfShareOptionsForfeitedInSharebasedPaymentArrangementX.XX durationNumber of share options forfeited in share-based payment arrangementThe number of share options forfeited in a share-based payment arrangement.disclosure: IFRS 2 45 b iii
ifrs-fullNumberOfShareOptionsGrantedInSharebasedPaymentArrangementX.XX durationNumber of share options granted in share-based payment arrangementThe number of share options granted in a share-based payment arrangement.disclosure: IFRS 2 45 b ii
ifrs-fullNumberOfSharesAuthorisedsharesNumber of shares authorisedThe number of shares authorised.disclosure: IAS 1 79 a i
ifrs-fullNumberOfSharesIssuedsharesNumber of shares issuedThe number of shares issued by the entity.common practice: IAS 1 106 d
ifrs-fullNumberOfSharesIssuedAbstractNumber of shares issued [abstract]
ifrs-fullNumberOfSharesIssuedAndFullyPaidsharesNumber of shares issued and fully paidThe number of shares issued by the entity, for which full payment has been received.disclosure: IAS 1 79 a ii
ifrs-fullNumberOfSharesIssuedButNotFullyPaidsharesNumber of shares issued but not fully paidThe number of shares issued by the entity, for which full payment has not been received.disclosure: IAS 1 79 a ii
ifrs-fullNumberOfSharesOutstandingsharesNumber of shares outstandingThe number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]disclosure: IAS 1 79 a iv
ifrs-fullOccupancyExpenseX duration debitOccupancy expenseThe amount of expense arising from occupancy services received by the entity.common practice: IAS 1 85
ifrs-fullOfficeEquipmentX instant debitOffice equipmentThe 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]example: IAS 16 37 h
ifrs-fullOfficeEquipmentMembermemberOffice equipment [member]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]example: IAS 16 37 h
ifrs-fullOilAndGasAssetsX instant debitOil and gas assetsThe amount of assets related to the exploration, evaluation, development or production of oil and gas.common practice: IAS 16 37
ifrs-fullOilAndGasAssetsMembermemberOil and gas assets [member]This member stands for oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 16 37
ifrs-fullOnDemandMembermemberOn demand [member]This member stands for an on demand time band.common practice: IAS 1 112 c
ifrs-fullOnerousContractsContingentLiabilityMembermemberOnerous contracts contingent liability [member]This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullOnerousContractsProvisionX instant creditOnerous contracts provisionThe 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]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullOnerousContractsProvisionAbstractOnerous contracts provision [abstract]
ifrs-fullOnerousContractsProvisionMembermemberOnerous contracts provision [member]This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullOperatingExpenseX duration debitOperating expenseThe amount of all operating expenses.common practice: IAS 1 85
ifrs-fullOperatingExpenseExcludingCostOfSalesX duration debitOperating expense excluding cost of salesThe amount of operating expense excluding the cost of sales. [Refer: Cost of sales]common practice: IAS 1 85
ifrs-fullOperatingLeaseIncomeX duration creditOperating lease incomeThe 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.disclosure: IFRS 16 90 b - Effective 2019.01.01
ifrs-fullOperatingSegmentsMembermemberOperating segments [member]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]disclosure: IFRS 8 28
ifrs-fullOptionContractMembermemberOption contract [member]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]]common practice: IAS 1 112 c
ifrs-fullOptionPricingModelMembermemberOption pricing model [member]This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]example: IFRS 13 B11 b, example: IFRS 13 IE63
ifrs-fullOrdinarySharesMembermemberOrdinary shares [member]This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the 'Classes of ordinary shares' axis if no other member is used.common practice: IAS 1 79 a, disclosure: IAS 33 66
ifrs-fullOriginalAssetsBeforeTransferX instant debitOriginal assets before transferThe amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.disclosure: IFRS 7 42D f
ifrs-fullOtherAdjustmentsForNoncashItemsX duration debitOther adjustments for non-cash itemsAdjustments 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)]common practice: IAS 7 20 b
ifrs-fullOtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlowX duration debitOther adjustments for which cash effects are investing or financing cash flowAdjustments 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)]common practice: IAS 7 20 c
ifrs-fullOtherAdjustmentsToReconcileProfitLossX duration debitOther adjustments to reconcile profit (loss)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)]disclosure: IAS 7 20
ifrs-fullOtherAssetsX instant debitOther assetsThe amount of assets that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherAssetsAmountContributedToFairValueOfPlanAssetsX instant debitOther assets, amount contributed to fair value of plan assetsThe amount that other types of assets not separately disclosed constitute of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]common practice: IAS 19 142
ifrs-fullOtherAssetsMembermemberOther assets [member]This member stands for assets that the entity does not separately disclose in the same statement or note.disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IFRS 16 53 - Effective 2019.01.01
ifrs-fullOtherBorrowingsX instant creditOther borrowingsThe amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]common practice: IAS 1 112 c
ifrs-fullOtherCashAndCashEquivalentsX instant debitOther cash and cash equivalentsThe amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]common practice: IAS 7 45
ifrs-fullOtherCashPaymentsFromOperatingActivitiesX duration creditOther cash payments from operating activitiesThe cash outflow for operating activities that the entity does not separately disclose in the same statement or note.example: IAS 7 14
ifrs-fullOtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesX duration creditOther cash payments to acquire equity or debt instruments of other entities, classified as investing activitiesThe 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.example: IAS 7 16 c
ifrs-fullOtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivitiesX duration creditOther cash payments to acquire interests in joint ventures, classified as investing activitiesThe cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]example: IAS 7 16 c
ifrs-fullOtherCashReceiptsFromOperatingActivitiesX duration debitOther cash receipts from operating activitiesThe cash inflow from operating activities that the entity does not separately disclose in the same statement or note.example: IAS 7 14
ifrs-fullOtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivitiesX duration debitOther cash receipts from sales of equity or debt instruments of other entities, classified as investing activitiesThe 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.example: IAS 7 16 d
ifrs-fullOtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivitiesX duration debitOther cash receipts from sales of interests in joint ventures, classified as investing activitiesThe cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]example: IAS 7 16 d
ifrs-fullOtherComponentsOfDeferredTaxExpenseIncomeX duration debitOther components of deferred tax expense (income)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)]common practice: IAS 12 80
ifrs-fullOtherComprehensiveIncomeX duration creditOther comprehensive incomeThe 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]]disclosure: IAS 1 106 d ii, disclosure: IAS 1 81A b, disclosure: IAS 1 91 a, disclosure: IFRS 12 B12 b viii
ifrs-fullOtherComprehensiveIncomeAbstractOther comprehensive income [abstract]
ifrs-fullOtherComprehensiveIncomeAttributableToNoncontrollingInterestsX duration creditOther comprehensive income, attributable to non-controlling interestsThe amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]common practice: IAS 1 85
ifrs-fullOtherComprehensiveIncomeAttributableToOwnersOfParentX duration creditOther comprehensive income, attributable to owners of parentThe amount of other comprehensive income attributable to owners of the parent.common practice: IAS 1 85
ifrs-fullOtherComprehensiveIncomeBeforeTaxX duration creditOther comprehensive income, before taxThe amount of other comprehensive income, before tax. [Refer: Other comprehensive income]disclosure: IAS 1 91 b
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachX duration creditOther comprehensive income, before tax, application of overlay approachThe amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullOtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstractOther comprehensive income, before tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssetsX duration creditOther comprehensive income, before tax, available-for-sale financial assetsThe amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]disclosure: IAS 1 91 b - Expiry date 2018.01.01, disclosure: IAS 1 7 - Expiry date 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxCashFlowHedgesX duration creditOther comprehensive income, before tax, cash flow hedgesThe amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration creditOther comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liabilityThe 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]]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration creditOther comprehensive income, before tax, change in value of foreign currency basis spreadsThe amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContractsX duration creditOther comprehensive income, before tax, change in value of forward elements of forward contractsThe amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptionsX duration creditOther comprehensive income, before tax, change in value of time value of optionsThe amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationX duration creditOther comprehensive income, before tax, exchange differences on translationThe amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditOther comprehensive income, before tax, financial assets measured at fair value through other comprehensive incomeThe amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01, disclosure: IFRS 7 20 a viii - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, before tax, gains (losses) from investments in equity instrumentsThe 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. [Refer: Other comprehensive income, before tax]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01, disclosure: IFRS 7 20 a vii - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsThe 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]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration creditOther comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plansThe 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, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluationX duration creditOther comprehensive income, before tax, gains (losses) on revaluationThe amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]disclosure: IAS 1 91 b, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperationsX duration creditOther comprehensive income, before tax, hedges of net investments in foreign operationsThe amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]
ifrs-fullOtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossThe amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 a
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachX duration creditOther comprehensive income, net of tax, application of overlay approachThe amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullOtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstractOther comprehensive income, net of tax, application of overlay approach [abstract]
ifrs-fullOtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssetsX duration creditOther comprehensive income, net of tax, available-for-sale financial assetsThe amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]disclosure: IAS 1 91 a - Expiry date 2018.01.01, disclosure: IAS 1 7 - Expiry date 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxCashFlowHedgesX duration creditOther comprehensive income, net of tax, cash flow hedgesThe amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX duration creditOther comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liabilityThe 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]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsX duration creditOther comprehensive income, net of tax, change in value of foreign currency basis spreadsThe amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsX duration creditOther comprehensive income, net of tax, change in value of forward elements of forward contractsThe amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged itemsThe 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]disclosure: IFRS 7 24E c - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsX duration creditOther comprehensive income, net of tax, change in value of time value of optionsThe amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged itemsThe 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]disclosure: IFRS 7 24E b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItemsX duration creditOther comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged itemsThe 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]disclosure: IFRS 7 24E b - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationX duration creditOther comprehensive income, net of tax, exchange differences on translationThe amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX duration creditOther comprehensive income, net of tax, financial assets measured at fair value through other comprehensive incomeThe amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, net of tax, gains (losses) from investments in equity instrumentsThe 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. [Refer: Other comprehensive income]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX duration creditOther comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instrumentsThe 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]disclosure: IAS 1 7 - Effective 2018.01.01, disclosure: IAS 1 91 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansX duration creditOther comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plansThe amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluationX duration creditOther comprehensive income, net of tax, gains (losses) on revaluationThe amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]disclosure: IAS 1 91 a, disclosure: IAS 1 7
ifrs-fullOtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperationsX duration creditOther comprehensive income, net of tax, hedges of net investments in foreign operationsThe amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a - Effective 2018.01.01
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or lossThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b, disclosure: IFRS 14 35
ifrs-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstractOther 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-fullOtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLossX duration creditOther comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or lossThe amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 a, disclosure: IFRS 14 35
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration creditOther comprehensive income that will be reclassified to profit or loss, before taxThe amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]common practice: IAS 1 IG6, common practice: IAS 1 82A
ifrs-fullOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration creditOther comprehensive income that will be reclassified to profit or loss, net of taxThe amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]example: IAS 1 IG6, example: IAS 1 82A
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration creditOther comprehensive income that will not be reclassified to profit or loss, before taxThe amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]common practice: IAS 1 IG6, common practice: IAS 1 82A
ifrs-fullOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration creditOther comprehensive income that will not be reclassified to profit or loss, net of taxThe amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]example: IAS 1 IG6, example: IAS 1 82A
ifrs-fullOtherContingentLiabilitiesMembermemberOther contingent liabilities [member]This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullOtherCurrentAssetsX instant debitOther current assetsThe amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]common practice: IAS 1 55
ifrs-fullOtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowingsX instant creditOther current borrowings and current portion of other non-current borrowingsThe amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]common practice: IAS 1 112 c
ifrs-fullOtherCurrentFinancialAssetsX instant debitOther current financial assetsThe 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]disclosure: IAS 1 54 d
ifrs-fullOtherCurrentFinancialLiabilitiesX instant creditOther current financial liabilitiesThe 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]disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 b
ifrs-fullOtherCurrentLiabilitiesX instant creditOther current liabilitiesThe amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]common practice: IAS 1 55
ifrs-fullOtherCurrentNonfinancialAssetsX instant debitOther current non-financial assetsThe amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]common practice: IAS 1 55
ifrs-fullOtherCurrentNonfinancialLiabilitiesX instant creditOther current non-financial liabilitiesThe amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]common practice: IAS 1 55
ifrs-fullOtherCurrentPayablesX instant creditOther current payablesThe amount of current payables that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherCurrentReceivablesX instant debitOther current receivablesThe amount of current other receivables. [Refer: Other receivables]example: IAS 1 78 b
ifrs-fullOtherDebtInstrumentsHeldX instant debitOther debt instruments heldThe amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]common practice: IAS 1 112 c
ifrs-fullOtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationOther decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullOtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlowsX instant creditOther differences to cash and cash equivalents in statement of cash flowsThe 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]common practice: IAS 7 45
ifrs-fullOtherDisposalsOfAssetsMembermemberOther disposals of assets [member]This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.example: IAS 10 22 c
ifrs-fullOtherEmployeeExpenseX duration debitOther employee expenseThe amount of employee expenses that the entity does not separately disclose in the same statement or note.common practice: IAS 19 5
ifrs-fullOtherEnvironmentRelatedContingentLiabilityMembermemberOther environment related contingent liability [member]This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]common practice: IAS 37 88
ifrs-fullOtherEnvironmentRelatedProvisionMembermemberOther environment related provision [member]This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]common practice: IAS 37 84
ifrs-fullOtherEquityInterestX instant creditOther equity interestThe amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.example: IAS 1 78 e
ifrs-fullOtherEquityInterestMembermemberOther equity interest [member]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.disclosure: IAS 1 106
ifrs-fullOtherEquitySecuritiesMembermemberOther equity securities [member]This member stands for equity instruments that the entity does not separately disclose in the same statement or note.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullOtherExpenseByFunctionX duration debitOther expense, by functionThe 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.example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vii
ifrs-fullOtherExpenseByNatureX duration debitOther expenses, by natureThe 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]example: IAS 1 102, disclosure: IAS 1 99
ifrs-fullOtherFeeAndCommissionExpenseX duration debitOther fee and commission expenseThe amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]common practice: IAS 1 112 c
ifrs-fullOtherFeeAndCommissionIncomeX duration creditOther fee and commission incomeThe amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]common practice: IAS 1 112 c
ifrs-fullOtherFinanceCostX duration debitOther finance costThe amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]common practice: IAS 1 112 c
ifrs-fullOtherFinanceIncomeX duration creditOther finance incomeThe amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]common practice: IAS 1 112 c
ifrs-fullOtherFinanceIncomeCostX duration creditOther finance income (cost)The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]common practice: IAS 1 85
ifrs-fullOtherFinancialAssetsX instant debitOther financial assetsThe amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]disclosure: IAS 1 54 d
ifrs-fullOtherFinancialLiabilitiesX instant creditOther financial liabilitiesThe amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]disclosure: IAS 1 54 m
ifrs-fullOtherGainsLossesX duration creditOther gains (losses)The gains (losses) that the entity does not separately disclose in the same statement or note.common practice: IAS 1 102, common practice: IAS 1 103
ifrs-fullOtherImpairedAssetsMembermemberOther impaired assets [member]This member stands for impaired assets that the entity does not separately disclose in the same statement or note.example: IAS 36 127
ifrs-fullOtherIncomeX duration creditOther incomeThe amount of operating income that the entity does not separately disclose in the same statement or note.example: IAS 1 103, example: IAS 1 102, disclosure: IAS 26 35 b iv
ifrs-fullOtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociatesX duration creditOther income (expense) from subsidiaries, jointly controlled entities and associatesThe amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]common practice: IAS 1 85
ifrs-fullOtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedX durationOther increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or lossThe increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]example: IFRS 7 IG14, example: IFRS 7 28 b
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTaxX duration creditOther individually immaterial components of other comprehensive income, before taxThe amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]common practice: IAS 1 85
ifrs-fullOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTaxX duration creditOther individually immaterial components of other comprehensive income, net of taxThe amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]common practice: IAS 1 85
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsFinancingActivitiesX duration debitOther inflows (outflows) of cash, classified as financing activitiesInflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.disclosure: IAS 7 21
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsInvestingActivitiesX duration debitOther inflows (outflows) of cash, classified as investing activitiesInflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.disclosure: IAS 7 21
ifrs-fullOtherInflowsOutflowsOfCashClassifiedAsOperatingActivitiesX duration debitOther inflows (outflows) of cash, classified as operating activitiesInflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.disclosure: IAS 7 14
ifrs-fullOtherIntangibleAssetsX instant debitOther intangible assetsThe amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]common practice: IAS 38 119
ifrs-fullOtherIntangibleAssetsMembermemberOther intangible assets [member]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]common practice: IAS 38 119
ifrs-fullOtherInventoriesX instant debitOther current inventoriesThe amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]common practice: IAS 2 37
ifrs-fullOtherLiabilitiesX instant creditOther liabilitiesThe amount of liabilities that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedX instant creditOther liabilities under insurance contracts and reinsurance contracts issuedThe amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]example: IFRS 4 IG22, example: IFRS 4 37 b
ifrs-fullOtherLongtermBenefitsX duration debitOther long-term employee benefitsThe 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]common practice: IAS 19 158
ifrs-fullOtherLongtermProvisionsX instant creditOther non-current provisionsThe amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]disclosure: IAS 1 78 d
ifrs-fullOtherMaterialActuarialAssumptionsX.XX instantOther material actuarial assumptionsAny other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]common practice: IAS 19 144
ifrs-fullOtherMaterialActuarialAssumptionsMembermemberOther material actuarial assumptions [member]This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]common practice: IAS 19 145
ifrs-fullOtherMaterialNoncashItemsX duration debitOther material non-cash itemsThe amount of material non-cash items other than depreciation and amortisation.disclosure: IFRS 8 23 i, disclosure: IFRS 8 28 e
ifrs-fullOtherNoncurrentAssetsX instant debitOther non-current assetsThe amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]common practice: IAS 1 55
ifrs-fullOtherNoncurrentFinancialAssetsX instant debitOther non-current financial assetsThe amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]disclosure: IAS 1 54 d
ifrs-fullOtherNoncurrentFinancialLiabilitiesX instant creditOther non-current financial liabilitiesThe amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 c
ifrs-fullOtherNoncurrentLiabilitiesX instant creditOther non-current liabilitiesThe amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]common practice: IAS 1 55
ifrs-fullOtherNoncurrentNonfinancialAssetsX instant debitOther non-current non-financial assetsThe amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]common practice: IAS 1 55
ifrs-fullOtherNoncurrentNonfinancialLiabilitiesX instant creditOther non-current non-financial liabilitiesThe amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]common practice: IAS 1 55
ifrs-fullOtherNoncurrentPayablesX instant creditOther non-current payablesThe amount of non-current payables that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherNoncurrentReceivablesX instant debitOther non-current receivablesThe amount of non-current other receivables. [Refer: Other receivables]example: IAS 1 78 b
ifrs-fullOtherNonfinancialAssetsX instant debitOther non-financial assetsThe amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]common practice: IAS 1 55
ifrs-fullOtherNonfinancialLiabilitiesX instant creditOther non-financial liabilitiesThe amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]common practice: IAS 1 55
ifrs-fullOtherOperatingIncomeExpenseX duration creditOther operating income (expense)The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.common practice: IAS 1 85
ifrs-fullOtherPayablesX instant creditOther payablesAmounts payable that the entity does not separately disclose in the same statement or note.common practice: IAS 1 55
ifrs-fullOtherPriceRiskMembermemberOther price risk [member]This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]disclosure: IFRS 7 Defined terms
ifrs-fullOtherPropertyPlantAndEquipmentX instant debitOther property, plant and equipmentThe amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullOtherPropertyPlantAndEquipmentMembermemberOther property, plant and equipment [member]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]common practice: IAS 16 37
ifrs-fullOtherProvisionsX instant creditOther provisionsThe amount of provisions other than provisions for employee benefits. [Refer: Provisions]disclosure: IAS 1 78 d, disclosure: IAS 37 84 a
ifrs-fullOtherProvisionsAbstractOther provisions [abstract]
ifrs-fullOtherProvisionsMembermemberOther provisions [member]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]disclosure: IAS 37 84
ifrs-fullOtherReceivablesX instant debitOther receivablesThe amount receivable by the entity that it does not separately disclose in the same statement or note.example: IAS 1 78 b
ifrs-fullOtherRegulatoryDeferralAccountCreditBalancesX instant creditOther regulatory deferral account credit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 25
ifrs-fullOtherRegulatoryDeferralAccountDebitBalancesX instant debitOther regulatory deferral account debit balancesThe 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]example: IFRS 14 IE5, example: IFRS 14 25
ifrs-fullOtherRelatedPartiesMembermemberOther related parties [member]This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]disclosure: IAS 24 19 g
ifrs-fullOtherReservesX instant creditOther reservesA component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]example: IAS 1 78 e
ifrs-fullOtherReservesAbstractOther reserves [abstract]
ifrs-fullOtherReservesMembermemberOther reserves [member]This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the 'Reserves within equity' axis if no other member is used. [Refer: Retained earnings]disclosure: IAS 1 106, disclosure: IAS 1 79 b
ifrs-fullOtherRevenueX duration creditOther revenueThe amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]common practice: IAS 1 112 c, disclosure: IAS 18 35 b - Expiry date 2018.01.01
ifrs-fullOtherReversalsOfProvisionsX duration creditOther reversals of provisionsThe amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]disclosure: IAS 1 98 g
ifrs-fullOtherShorttermEmployeeBenefitsX duration debitOther short-term employee benefitsThe 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]common practice: IAS 19 9
ifrs-fullOtherShorttermProvisionsX instant creditOther current provisionsThe amount of current provisions other than provisions for employee benefits. [Refer: Provisions]disclosure: IAS 1 78 d
ifrs-fullOtherTangibleOrIntangibleAssetsTransferredX instant creditOther tangible or intangible assets transferredThe fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]disclosure: IFRS 3 B64 f ii
ifrs-fullOtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX duration debitOther tax effects for reconciliation between accounting profit and tax expense (income)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]disclosure: IAS 12 81 c i
ifrs-fullOtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeX.XX durationOther tax rate effects for reconciliation between accounting profit and tax expense (income)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]disclosure: IAS 12 81 c ii
ifrs-fullOtherTemporaryDifferencesMembermemberOther temporary differences [member]This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]common practice: IAS 12 81 g
ifrs-fullOtherTradingIncomeExpenseX duration creditOther trading income (expense)The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullOtherWorkPerformedByEntityAndCapitalisedX duration creditOther work performed by entity and capitalisedThe 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.example: IAS 1 IG6, common practice: IAS 1 85
ifrs-fullOutflowsOfCashFromInvestingActivitiesX duration creditOutflows of cash from investing activitiesThe cash outflow for investing activities.common practice: IAS 7 16
ifrs-fullOutputOfAgriculturalProduceX.XX durationOutput of agricultural produceThe output of entity's agricultural produce.common practice: IAS 41 46 b ii
ifrs-fullOutstandingBalancesForRelatedPartyTransactionsAbstractOutstanding balances for related party transactions [abstract]
ifrs-fullOutstandingCommitmentsMadeByEntityRelatedPartyTransactionsX instant creditOutstanding commitments made by entity, related party transactionsThe amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18 b
ifrs-fullOutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactionsX instant creditOutstanding commitments made on behalf of entity, related party transactionsThe amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]disclosure: IAS 24 18 b
ifrs-fullOwnedAircraftMembermemberOwned aircraft [member]This member stands for aircraft that is owned by the entity. [Refer: Aircraft [member]]common practice: IAS 16 37 e
ifrs-fullParentMembermemberParent [member]This member stands for an entity that controls one or more entities.disclosure: IAS 24 19 a
ifrs-fullParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactionsX durationParticipation in defined benefit plan that shares risks between group entities, related party transactionsThe amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]example: IAS 24 22
ifrs-fullParValuePerShareX.XX instantPar value per shareThe nominal value per share.disclosure: IAS 1 79 a iii
ifrs-fullPastDueStatusAxisaxisPast due status [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 35N - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullPastDueStatusMembermemberPast due status [member]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.example: IFRS 7 35N - Effective 2018.01.01, common practice: IFRS 7 37 - Expiry date 2018.01.01
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetX duration creditPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)]disclosure: IAS 19 141 d
ifrs-fullPastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstractPast service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]
ifrs-fullPastServiceCostNetDefinedBenefitLiabilityAssetX duration creditPast service cost, net defined benefit liability (asset)The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 d
ifrs-fullPayablesForPurchaseOfEnergyX instant creditPayables for purchase of energyThe amount of payables for the purchase of energy.common practice: IAS 1 78
ifrs-fullPayablesForPurchaseOfNoncurrentAssetsX instant creditPayables for purchase of non-current assetsThe amount of payables for the purchase of non-current assets. [Refer: Non-current assets]common practice: IAS 1 78
ifrs-fullPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxX instant creditPayables on social security and taxes other than income taxThe 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.common practice: IAS 1 78
ifrs-fullPaymentsForDebtIssueCostsX duration creditPayments for debt issue costsThe cash outflow for debt issue costs.common practice: IAS 7 17
ifrs-fullPaymentsForDevelopmentProjectExpenditureX duration creditPayments for development project expenditureThe cash outflow for expenditure related to development projects.common practice: IAS 7 16
ifrs-fullPaymentsForExplorationAndEvaluationExpensesX duration creditPayments for exploration and evaluation expensesThe 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.common practice: IAS 7 14
ifrs-fullPaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefitsX duration creditPayments for premiums and claims, annuities and other policy benefitsThe cash outflow for premiums and claims, annuities and other policy benefits.example: IAS 7 14 e
ifrs-fullPaymentsForShareIssueCostsX duration creditPayments for share issue costsThe cash outflow for share issue costs.common practice: IAS 7 17
ifrs-fullPaymentsFromChangesInOwnershipInterestsInSubsidiariesX duration creditPayments from changes in ownership interests in subsidiaries that do not result in loss of controlThe cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]disclosure: IAS 7 42A, disclosure: IAS 7 42B
ifrs-fullPaymentsFromContractsHeldForDealingOrTradingPurposeX duration creditPayments from contracts held for dealing or trading purposeThe cash outflow for contracts held for dealing or trading purposes.example: IAS 7 14 g
ifrs-fullPaymentsFromPlanNetDefinedBenefitLiabilityAssetX duration debitPayments from plan, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]disclosure: IAS 19 141 g
ifrs-fullPaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAssetX duration debitPayments in respect of settlements, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 g
ifrs-fullPaymentsInRespectOfSettlementsReimbursementRightsX duration creditPayments in respect of settlements, reimbursement rightsThe decrease (increase) in reimbursement rights resulting from payments in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Defined benefit plans [member]]disclosure: IAS 19 141 g
ifrs-fullPaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivitiesX duration creditPayments of finance lease liabilities, classified as financing activitiesThe cash outflow for payment of finance lease liabilities, classified as financing activities. [Refer: Finance lease liabilities]example: IAS 7 17 e - Expiry date 2019.01.01
ifrs-fullPaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivitiesX duration creditPayments of lease liabilities, classified as financing activitiesThe cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]example: IAS 7 17 e - Effective 2019.01.01
ifrs-fullPaymentsOfOtherEquityInstrumentsX duration creditPayments of other equity instrumentsThe cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.common practice: IAS 7 17
ifrs-fullPaymentsToAcquireOrRedeemEntitysSharesX duration creditPayments to acquire or redeem entity's sharesThe cash outflow to acquire or redeem entity's shares.example: IAS 7 17 b
ifrs-fullPaymentsToAndOnBehalfOfEmployeesX duration creditPayments to and on behalf of employeesThe cash outflow to, and on behalf of, employees.example: IAS 7 14 d
ifrs-fullPaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSaleX duration creditPayments to manufacture or acquire assets held for rental to others and subsequently held for saleThe cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.example: IAS 7 14
ifrs-fullPaymentsToSuppliersForGoodsAndServicesX duration creditPayments to suppliers for goods and servicesThe cash outflow to suppliers for goods and services.example: IAS 7 14 c
ifrs-fullPaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployeesX duration creditPayments to suppliers for goods and services and to and on behalf of employeesThe cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.common practice: IAS 7 14
ifrs-fullPercentageOfEntitysRevenueX.XX durationPercentage of entity's revenueThe percentage of the entity's revenue. [Refer: Revenue]common practice: IFRS 8 34
ifrs-fullPercentageOfReasonablyPossibleDecreaseInActuarialAssumptionX.XX instantPercentage of reasonably possible decrease in actuarial assumptionThe reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullPercentageOfReasonablyPossibleIncreaseInActuarialAssumptionX.XX instantPercentage of reasonably possible increase in actuarial assumptionThe reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]disclosure: IAS 19 145 a
ifrs-fullPercentageOfVotingEquityInterestsAcquiredX.XX instantPercentage of voting equity interests acquiredThe percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 c
ifrs-fullPerformanceObligationsAxisaxisPerformance obligations [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullPerformanceObligationsMembermemberPerformance obligations [member]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.disclosure: IFRS 15 119 - Effective 2018.01.01
ifrs-fullPerformanceObligationsSatisfiedAtPointInTimeMembermemberPerformance obligations satisfied at point in time [member]This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]disclosure: IFRS 15 125 - Effective 2018.01.01
ifrs-fullPerformanceObligationsSatisfiedOverTimeMembermemberPerformance obligations satisfied over time [member]This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]disclosure: IFRS 15 124 - Effective 2018.01.01
ifrs-fullPeriodCoveredByFinancialStatementstextPeriod covered by financial statementsThe description of the period covered by the set of financial statements or notes.disclosure: IAS 1 51 c
ifrs-fullPlanAssetsAtFairValueX instant debitPlan assets, at fair valueThe 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]]common practice: IAS 19 57 a
ifrs-fullPlanAssetsMembermemberPlan assets [member]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.disclosure: IAS 19 140 a i
ifrs-fullPlantsMembermemberPlants [member]This member stands for plants.common practice: IAS 41 41
ifrs-fullPortfolioAndOtherManagementFeeIncomeX duration creditPortfolio and other management fee incomeThe amount of income recognised from portfolio and other management fees.common practice: IAS 1 112 c
ifrs-fullPortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalentsX duration creditPortion of consideration paid (received) consisting of cash and cash equivalentsThe portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]disclosure: IAS 7 40 b
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiaryX duration creditPortion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiaryThe portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]disclosure: IFRS 14 B28
ifrs-fullPortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiaryX duration creditPortion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiaryThe portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]disclosure: IFRS 12 19 a
ifrs-fullPostemploymentBenefitExpenseDefinedBenefitPlansX duration debitPost-employment benefit expense, defined benefit plansThe amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]common practice: IAS 19 5
ifrs-fullPostemploymentBenefitExpenseDefinedContributionPlansX duration debitPost-employment benefit expense, defined contribution plansThe 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.disclosure: IAS 19 53
ifrs-fullPotentialOrdinaryShareTransactionsMembermemberPotential ordinary share transactions [member]This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]example: IAS 10 22 f
ifrs-fullPowerGeneratingAssetsMembermemberPower generating assets [member]This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]common practice: IAS 16 37
ifrs-fullPrecontractCostsMembermemberPre-contract costs [member]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]example: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullPreferenceSharesMembermemberPreference shares [member]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]]common practice: IAS 1 79 a
ifrs-fullPremiumsWrittenNetOfReinsuranceX duration creditPremiums written, net of reinsuranceThe amount of premiums written, net of amounts reinsured with third parties.common practice: IAS 1 85
ifrs-fullPrepaymentRiskMembermemberPrepayment risk [member]This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullPrepaymentsX instant debitPrepaymentsReceivables that represent amounts paid for goods and services before they have been delivered.example: IAS 1 78 b
ifrs-fullPrepaymentsAndAccruedIncomeX instant debitPrepayments and accrued incomeThe amount of prepayments and accrued income. [Refer: Prepayments; Accrued income]common practice: IAS 1 112 c
ifrs-fullPrepaymentsAndAccruedIncomeAbstractPrepayments and accrued income [abstract]
ifrs-fullPresentationOfLeasesForLesseeAbstractPresentation of leases for lessee [abstract]
ifrs-fullPresentationOfOverlayApproachAbstractPresentation of overlay approach [abstract]
ifrs-fullPresentValueOfDefinedBenefitObligationMembermemberPresent value of defined benefit obligation [member]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.disclosure: IAS 19 140 a ii
ifrs-fullPreviousGAAPMembermemberPrevious GAAP [member]This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]disclosure: IFRS 1 24, common practice: IFRS 1 30, disclosure: IFRS 1 29
ifrs-fullPreviouslyStatedMembermemberPreviously stated [member]This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullPriceIndexMovementsX.XX durationPrice index movementsThe 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.disclosure: IAS 29 39 c
ifrs-fullPricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCashX instant creditPrices specified in forward agreements to purchase financial assets for cashPrices specified in forward agreements to purchase financial assets for cash.example: IFRS 7 B11D b
ifrs-fullPrincipalPlaceOfBusinesstextPrincipal place of businessThe place where an entity principally conducts operations.disclosure: IAS 1 138 a
ifrs-fullPrincipalPlaceOfBusinessOfAssociatetextPrincipal place of business of associateThe principal place of business of an associate. [Refer: Principal place of business; Associates [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullPrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUsetextPrincipal place of business of entity whose consolidated financial statements have been produced for public useThe 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]]disclosure: IAS 27 16 a
ifrs-fullPrincipalPlaceOfBusinessOfJointOperationtextPrincipal place of business of joint operationThe principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]disclosure: IFRS 12 21 a iii
ifrs-fullPrincipalPlaceOfBusinessOfJointVenturetextPrincipal place of business of joint ventureThe principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii
ifrs-fullPrincipalPlaceOfBusinessOfSubsidiarytextPrincipal place of business of subsidiaryThe principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b
ifrs-fullProbabilityOfDefaultAxisaxisProbability of default [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullProbabilityOfDefaultMembermemberProbability of default [member]This member stands for all probabilities of default.example: IFRS 7 IG20C - Effective 2018.01.01, example: IFRS 7 35M - Effective 2018.01.01
ifrs-fullProbabilityOfDefaultSignificantUnobservableInputsAssetsX.XX durationProbability of default, significant unobservable inputs, assetsProbability of default used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullProbabilityOfDefaultSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationProbability of default, significant unobservable inputs, entity's own equity instrumentsProbability of default used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullProbabilityOfDefaultSignificantUnobservableInputsLiabilitiesX.XX durationProbability of default, significant unobservable inputs, liabilitiesProbability of default used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullProceedsFromBorrowingsClassifiedAsFinancingActivitiesX duration debitProceeds from borrowings, classified as financing activitiesThe cash inflow from borrowings obtained. [Refer: Borrowings]example: IAS 7 17 c
ifrs-fullProceedsFromChangesInOwnershipInterestsInSubsidiariesX duration debitProceeds from changes in ownership interests in subsidiaries that do not result in loss of controlThe cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]disclosure: IAS 7 42A, disclosure: IAS 7 42B
ifrs-fullProceedsFromContributionsOfNoncontrollingInterestsX duration debitProceeds from contributions of non-controlling interestsThe cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]common practice: IAS 7 17
ifrs-fullProceedsFromCurrentBorrowingsX duration debitProceeds from current borrowingsThe cash inflow from current borrowings obtained. [Refer: Current borrowings]common practice: IAS 7 17
ifrs-fullProceedsFromDisposalOfExplorationAndEvaluationAssetsX duration debitProceeds from disposal of exploration and evaluation assetsThe cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOfMiningAssetsX duration debitProceeds from disposal of mining assetsThe cash inflow from the disposal of mining assets. [Refer: Mining assets]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsX duration debitProceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operationsThe 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]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOfOilAndGasAssetsX duration debitProceeds from disposal of oil and gas assetsThe cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssetsX duration debitProceeds from disposal or maturity of available-for-sale financial assetsThe cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 7 16
ifrs-fullProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration debitProceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsThe 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]common practice: IAS 7 16
ifrs-fullProceedsFromExerciseOfOptionsX duration debitProceeds from exercise of optionsThe cash inflow from the exercise of options.common practice: IAS 7 17
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsFinancingActivitiesX duration debitProceeds from government grants, classified as financing activitiesThe cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]common practice: IAS 20 28
ifrs-fullProceedsFromGovernmentGrantsClassifiedAsInvestingActivitiesX duration debitProceeds from government grants, classified as investing activitiesThe cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]common practice: IAS 20 28
ifrs-fullProceedsFromIssueOfBondsNotesAndDebenturesX duration debitProceeds from issue of bonds, notes and debenturesThe cash inflow from the issuing of bonds, notes and debentures.common practice: IAS 7 17
ifrs-fullProceedsFromIssueOfOrdinarySharesX duration debitProceeds from issue of ordinary sharesThe cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]common practice: IAS 7 17
ifrs-fullProceedsFromIssueOfPreferenceSharesX duration debitProceeds from issue of preference sharesThe cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]common practice: IAS 7 17
ifrs-fullProceedsFromIssueOfSubordinatedLiabilitiesX duration debitProceeds from issue of subordinated liabilitiesThe cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]common practice: IAS 7 17
ifrs-fullProceedsFromIssuingOtherEquityInstrumentsX duration debitProceeds from issuing other equity instrumentsThe cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.example: IAS 7 17 a
ifrs-fullProceedsFromIssuingSharesX duration debitProceeds from issuing sharesThe cash inflow from issuing shares.example: IAS 7 17 a
ifrs-fullProceedsFromNoncurrentBorrowingsX duration debitProceeds from non-current borrowingsThe cash inflow from non-current borrowings obtained. [Refer: Borrowings]common practice: IAS 7 17
ifrs-fullProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivitiesX duration debitProceeds from sales of other long-term assets, classified as investing activitiesThe 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]example: IAS 7 16 b
ifrs-fullProceedsFromSaleOrIssueOfTreasurySharesX duration debitProceeds from sale or issue of treasury sharesThe cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]common practice: IAS 7 17
ifrs-fullProceedsFromSalesOfBiologicalAssetsX duration debitProceeds from sales of biological assetsThe cash inflow from sales of biological assets. [Refer: Biological assets]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivitiesX duration debitProceeds from sales of intangible assets, classified as investing activitiesThe cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]example: IAS 7 16 b
ifrs-fullProceedsFromSalesOfInterestsInAssociatesX duration debitProceeds from sales of interests in associatesThe cash inflow from sales of interests in associates. [Refer: Associates [member]]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfInvestmentPropertyX duration debitProceeds from sales of investment propertyThe cash inflow from sales of investment property. [Refer: Investment property]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethodX duration debitProceeds from sales of investments accounted for using equity methodThe cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration debitProceeds from sales of investments other than investments accounted for using equity methodThe 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]common practice: IAS 7 16
ifrs-fullProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesX duration debitProceeds from sales of property, plant and equipment, classified as investing activitiesThe cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]example: IAS 7 16 b
ifrs-fullProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration debitProceeds from sales or maturity of financial instruments, classified as investing activitiesThe cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]common practice: IAS 7 16
ifrs-fullProceedsFromTransferActivityX duration debitProceeds from transfer activity during period representing greatest transfer activityThe 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]disclosure: IFRS 7 42G c iii
ifrs-fullProductionSuppliesX instant debitCurrent production suppliesA classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullProductsAndServicesAxisaxisProducts and services [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 a - Effective 2018.01.01, disclosure: IFRS 8 32
ifrs-fullProductsAndServicesMembermemberProducts and services [member]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.example: IFRS 15 B89 a - Effective 2018.01.01, disclosure: IFRS 8 32
ifrs-fullProfessionalFeesExpenseX duration debitProfessional fees expenseThe amount of fees paid or payable for professional services.common practice: IAS 1 112 c
ifrs-fullProfitLossX duration creditProfit (loss)The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income]disclosure: IAS 1 106 d i, disclosure: IAS 1 81A a, disclosure: IAS 7 18 b, disclosure: IFRS 1 24 b, disclosure: IFRS 1 32 a ii, example: IFRS 12 B10 b, example: IFRS 4 39L e - Effective on first application of IFRS 9, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23
ifrs-fullProfitLossAbstractProfit (loss) [abstract]
ifrs-fullProfitLossAttributableToAbstractProfit (loss), attributable to [abstract]
ifrs-fullProfitLossAttributableToNoncontrollingInterestsX duration creditProfit (loss), attributable to non-controlling interestsThe profit (loss) attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]disclosure: IAS 1 81B a i, disclosure: IFRS 12 12 e
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityX duration creditProfit (loss), attributable to ordinary equity holders of parent entityThe profit (loss) attributable to ordinary equity holders of the parent equity. [Refer: Profit (loss)]disclosure: IAS 33 70 a
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstractProfit (loss), attributable to ordinary equity holders of parent entity [abstract]
ifrs-fullProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration creditProfit (loss), attributable to ordinary equity holders of parent entity including dilutive effectsThe profit (loss) attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]disclosure: IAS 33 70 a
ifrs-fullProfitLossAttributableToOwnersOfParentX duration creditProfit (loss), attributable to owners of parentThe profit (loss) attributable to owners of the parent. [Refer: Profit (loss)]disclosure: IAS 1 81B a ii
ifrs-fullProfitLossBeforeTaxX duration creditProfit (loss) before taxThe profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)]example: IAS 1 103, example: IAS 1 102, example: IFRS 8 28 b, example: IFRS 8 23
ifrs-fullProfitLossBeforeTaxDiscontinuedOperationsX duration creditProfit (loss) before tax, discontinued operationsThe profit (loss) before tax of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]disclosure: IFRS 5 33 b i
ifrs-fullProfitLossFromContinuingOperationsX duration creditProfit (loss) from continuing operationsThe profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]disclosure: IAS 1 81A a, disclosure: IFRS 12 B12 b vi, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23
ifrs-fullProfitLossFromContinuingOperationsAttributableToNoncontrollingInterestsX duration creditProfit (loss) from continuing operations attributable to non-controlling interestsThe profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]example: IFRS 5 Example 11, example: IFRS 5 33 d
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration creditProfit (loss) from continuing operations attributable to ordinary equity holders of parent entityThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent equity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration creditProfit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effectsThe profit (loss) from continuing operations attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromDiscontinuedOperationsX duration creditProfit (loss) from discontinued operationsThe profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]disclosure: IAS 1 82 ea, disclosure: IFRS 12 B12 b vii, disclosure: IFRS 5 33 a
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterestsX duration creditProfit (loss) from discontinued operations attributable to non-controlling interestsThe profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]example: IFRS 5 Example 11, example: IFRS 5 33 d
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityX duration creditProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entityThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent equity. [Refer: Profit (loss) from discontinued operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffectsX duration creditProfit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effectsThe profit (loss) from discontinued operations attributable to ordinary equity holders of the parent equity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]disclosure: IAS 33 70 a
ifrs-fullProfitLossFromOperatingActivitiesX duration creditProfit (loss) from operating activitiesThe profit (loss) from operating activities of the entity. [Refer: Profit (loss)]example: IAS 32 IE33, common practice: IAS 1 85
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxX duration creditProfit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred taxThe 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)]disclosure: IFRS 14 23
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterestsX duration creditProfit (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 interestsThe 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]example: IFRS 14 IE1, example: IFRS 14 23
ifrs-fullProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParentX duration creditProfit (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 parentThe 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]example: IFRS 14 IE1, example: IFRS 14 23
ifrs-fullProfitLossOfAcquireeX duration creditProfit (loss) of acquiree since acquisition dateThe profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]disclosure: IFRS 3 B64 q i
ifrs-fullProfitLossOfCombinedEntityX duration creditProfit (loss) of combined entity as if combination occurred at beginning of periodThe profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]disclosure: IFRS 3 B64 q ii
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011X duration creditProfit (loss) recognised on exchanging construction services for financial assetThe profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]disclosure: SIC 29 6A
ifrs-fullProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011X duration creditProfit (loss) recognised on exchanging construction services for intangible assetThe profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]disclosure: SIC 29 6A
ifrs-fullProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestmentsX duration creditProfit (loss) on disposal of investments and changes in value of investmentsThe profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]disclosure: IAS 26 35 b ix
ifrs-fullProgrammingAssetsX instant debitProgramming assetsThe amount of assets relating to programming. [Refer: Assets]common practice: IAS 1 55
ifrs-fullProgressBillingsX instantProgress billingsThe amounts billed for work performed on a construction contract whether or not they have been paid by the customer.example: IAS 11 Contract disclosures - Expiry date 2018.01.01, example: IAS 11 41 - Expiry date 2018.01.01
ifrs-fullPropertyAmountContributedToFairValueOfPlanAssetsX instant debitReal estate, amount contributed to fair value of plan assetsThe amount that real estate constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 d
ifrs-fullPropertyDevelopmentAndProjectManagementExpenseX duration debitProperty development and project management expenseThe amount of expense arising from property development and project management.common practice: IAS 1 85
ifrs-fullPropertyDevelopmentAndProjectManagementIncomeX duration creditProperty development and project management incomeThe amount of income arising from property development and project management.common practice: IAS 1 85
ifrs-fullPropertyIntendedForSaleInOrdinaryCourseOfBusinessX instant debitProperty intended for sale in ordinary course of businessThe 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.common practice: IAS 1 55
ifrs-fullPropertyManagementExpenseX duration debitProperty management expenseThe amount of expense relating to property management. Property is land or a building - or part of a building - or both.common practice: IAS 1 112 c
ifrs-fullPropertyPlantAndEquipmentX instant debitProperty, plant and equipmentThe 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.disclosure: IAS 1 54 a, disclosure: IAS 16 73 e
ifrs-fullPropertyPlantAndEquipmentAbstractProperty, plant and equipment [abstract]
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusAxisaxisProperty, plant and equipment by operating lease status [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentByOperatingLeaseStatusMembermemberProperty, plant and equipment by operating lease status [member]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]disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssetsX instant debitProperty, plant and equipment, revalued assets, at costThe 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]disclosure: IAS 16 77 e
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUseX instant debitProperty, plant and equipment, assets retired from active use and not classified as held for saleThe 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]example: IAS 16 79 c
ifrs-fullPropertyPlantAndEquipmentCarryingAmountOfRevaluedAssetsX instant debitProperty, plant and equipment, revalued assetsThe amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]disclosure: IAS 16 77
ifrs-fullPropertyPlantAndEquipmentExpendituresRecognisedForConstructionsX instant debitProperty, plant and equipment, expenditures recognised in course of its constructionThe 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]disclosure: IAS 16 74 b
ifrs-fullPropertyPlantAndEquipmentFairValueUsedAsDeemedCostX instant debitProperty, plant and equipment fair value used as deemed costThe 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]disclosure: IFRS 1 30
ifrs-fullPropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciatedX instant debitProperty, plant and equipment, gross carrying amount of fully depreciated assets still in useThe gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]example: IAS 16 79 b
ifrs-fullPropertyPlantAndEquipmentMembermemberProperty, plant and equipment [member]This member stands for property, plant and equipment. It also represents the standard value for the 'Classes of property, plant and equipment' axis if no other member is used. [Refer: Property, plant and equipment]disclosure: IAS 16 73, disclosure: IAS 17 31 a - Expiry date 2019.01.01, example: IAS 36 127, example: IFRS 16 53 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentNotSubjectToOperatingLeasesMembermemberProperty, plant and equipment not subject to operating leases [member]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]disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentPledgedAsSecurityX instant debitProperty, plant and equipment, pledged as securityThe amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]disclosure: IAS 16 74 a
ifrs-fullPropertyPlantAndEquipmentRecognisedAsOfAcquisitionDateX instant debitProperty, plant and equipment recognised as of acquisition dateThe amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]example: IFRS 3 B64 i, example: IFRS 3 IE72
ifrs-fullPropertyPlantAndEquipmentRestrictionsOnTitleX instant debitProperty, plant and equipment, restrictions on titleThe amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]disclosure: IAS 16 74 a
ifrs-fullPropertyPlantAndEquipmentRevaluationAbstractProperty, plant and equipment, revaluation [abstract]
ifrs-fullPropertyPlantAndEquipmentRevaluationSurplusX instant creditProperty, plant and equipment, revaluation surplusThe amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]disclosure: IAS 16 77 f
ifrs-fullPropertyPlantAndEquipmentSubjectToOperatingLeasesMembermemberProperty, plant and equipment subject to operating leases [member]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]disclosure: IFRS 16 95 - Effective 2019.01.01
ifrs-fullPropertyPlantAndEquipmentTemporarilyIdleX instant debitProperty, plant and equipment, temporarily idleThe amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]example: IAS 16 79 a
ifrs-fullPropertyPlantAndEquipmentUnderOperatingLeasesMembermemberProperty, plant and equipment under operating leases [member]This member stands for a class of property, plant and equipment representing assets that are leased out under operating leases. [Refer: Property, plant and equipment]common practice: IAS 16 37 - Expiry date 2019.01.01
ifrs-fullPropertyServiceChargeExpenseX duration debitProperty service charge expenseThe amount of expense arising from charges related to servicing of property.common practice: IAS 1 112 c
ifrs-fullPropertyServiceChargeIncomeX duration creditProperty service charge incomeThe amount of income arising from charges related to servicing of property.common practice: IAS 1 112 c
ifrs-fullPropertyServiceChargeIncomeExpenseX duration creditProperty service charge income (expense)The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]common practice: IAS 1 112 c
ifrs-fullPropertyServiceChargeIncomeExpenseAbstractProperty service charge income (expense) [abstract]
ifrs-fullPropertyTaxExpenseX duration debitProperty tax expenseThe amount of tax expense levied on property. Property is land or a building - or part of a building - or both.common practice: IAS 1 85
ifrs-fullProportionOfOwnershipInterestInAssociateX.XX durationProportion of ownership interest in associateThe proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfOwnershipInterestInJointOperationX.XX durationProportion of ownership interest in joint operationThe proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfOwnershipInterestInJointVentureX.XX durationProportion of ownership interest in joint ventureThe proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfOwnershipInterestInSubsidiaryX.XX durationProportion of ownership interest in subsidiaryThe proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c
ifrs-fullProportionOfOwnershipInterestsHeldByNoncontrollingInterestsX.XX durationProportion of ownership interests held by non-controlling interestsThe proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]disclosure: IFRS 12 12 c
ifrs-fullProportionOfVotingPowerHeldInAssociateX.XX durationProportion of voting rights held in associateThe proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfVotingPowerHeldInSubsidiaryX.XX durationProportion of voting rights held in subsidiaryThe proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c
ifrs-fullProportionOfVotingRightsHeldByNoncontrollingInterestsX.XX durationProportion of voting rights held by non-controlling interestsThe proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]disclosure: IFRS 12 12 d
ifrs-fullProportionOfVotingRightsHeldInJointOperationX.XX durationProportion of voting rights held in joint operationThe proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]disclosure: IFRS 12 21 a iv
ifrs-fullProportionOfVotingRightsHeldInJointVentureX.XX durationProportion of voting rights held in joint ventureThe proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv
ifrs-fullProvisionForCreditCommitmentsMembermemberProvision for credit commitments [member]This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]common practice: IAS 37 84
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsX instant creditProvision for decommissioning, restoration and rehabilitation costsThe amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsAbstractProvision for decommissioning, restoration and rehabilitation costs [abstract]
ifrs-fullProvisionForDecommissioningRestorationAndRehabilitationCostsMembermemberProvision for decommissioning, restoration and rehabilitation costs [member]This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullProvisionForTaxesOtherThanIncomeTaxMembermemberProvision for taxes other than income tax [member]This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]common practice: IAS 37 84
ifrs-fullProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactionsX durationProvision of guarantees or collateral by entity, related party transactionsThe amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]example: IAS 24 21 h
ifrs-fullProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactionsX durationProvision of guarantees or collateral to entity, related party transactionsThe amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]example: IAS 24 21 h
ifrs-fullProvisionsX instant creditProvisionsThe amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation.disclosure: IAS 1 54 l
ifrs-fullProvisionsAbstractProvisions [abstract]
ifrs-fullProvisionsArisingFromLiabilityAdequacyTestsX instant creditProvisions arising from liability adequacy testsThe amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]example: IFRS 4 IG22 d, example: IFRS 4 37 b
ifrs-fullProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransactionX instant creditProvisions for doubtful debts related to outstanding balances of related party transactionThe amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]disclosure: IAS 24 18 c
ifrs-fullProvisionsForEmployeeBenefitsX instant creditProvisions for employee benefitsThe amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]disclosure: IAS 1 78 d
ifrs-fullProvisionsForFutureNonparticipatingBenefitsX instant creditProvisions for future non-participating benefitsThe amount of provisions for future non-participating benefits. [Refer: Provisions]example: IFRS 4 IG22 e, example: IFRS 4 37 b
ifrs-fullProvisionUsedOtherProvisionsX duration debitProvision used, other provisionsThe amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions]disclosure: IAS 37 84 c
ifrs-fullPurchasedCallOptionsMembermemberPurchased call options [member]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]]example: IFRS 7 IG40B, example: IFRS 7 B33
ifrs-fullPurchaseOfAvailableforsaleFinancialAssetsX duration creditPurchase of available-for-sale financial assetsThe cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 7 16
ifrs-fullPurchaseOfBiologicalAssetsX duration creditPurchase of biological assetsThe cash outflow for the purchase of biological assets. [Refer: Biological assets]common practice: IAS 7 16
ifrs-fullPurchaseOfExplorationAndEvaluationAssetsX duration creditPurchase of exploration and evaluation assetsThe cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]common practice: IAS 7 16
ifrs-fullPurchaseOfFinancialInstrumentsClassifiedAsInvestingActivitiesX duration creditPurchase of financial instruments, classified as investing activitiesThe cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]common practice: IAS 7 16
ifrs-fullPurchaseOfIntangibleAssetsClassifiedAsInvestingActivitiesX duration creditPurchase of intangible assets, classified as investing activitiesThe cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]example: IAS 7 16 a
ifrs-fullPurchaseOfInterestsInAssociatesX duration creditPurchase of interests in associatesThe cash outflow for the purchase of interests in associates. [Refer: Associates [member]]common practice: IAS 7 16
ifrs-fullPurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethodX duration creditPurchase of interests in investments accounted for using equity methodThe cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]common practice: IAS 7 16
ifrs-fullPurchaseOfInvestmentPropertyX duration creditPurchase of investment propertyThe cash outflow for the purchase of investment property. [Refer: Investment property]common practice: IAS 7 16
ifrs-fullPurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodX duration creditPurchase of investments other than investments accounted for using equity methodThe 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]common practice: IAS 7 16
ifrs-fullPurchaseOfMiningAssetsX duration creditPurchase of mining assetsThe cash outflow for the purchase of mining assets. [Refer: Mining assets]common practice: IAS 7 16
ifrs-fullPurchaseOfOilAndGasAssetsX duration creditPurchase of oil and gas assetsThe cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]common practice: IAS 7 16
ifrs-fullPurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivitiesX duration creditPurchase of other long-term assets, classified as investing activitiesThe 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]example: IAS 7 16 a
ifrs-fullPurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivitiesX duration creditPurchase of property, plant and equipment, classified as investing activitiesThe cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]example: IAS 7 16 a
ifrs-fullPurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssetsX duration creditPurchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assetsThe 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]common practice: IAS 7 16
ifrs-fullPurchaseOfTreasurySharesX duration debitPurchase of treasury sharesThe decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]common practice: IAS 1 106 d
ifrs-fullPurchasesFairValueMeasurementAssetsX duration debitPurchases, fair value measurement, assetsThe increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullPurchasesFairValueMeasurementEntitysOwnEquityInstrumentsX duration creditPurchases, fair value measurement, entity's own equity instrumentsThe increase in the fair value measurement of the entity's own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullPurchasesFairValueMeasurementLiabilitiesX duration creditPurchases, fair value measurement, liabilitiesThe increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullPurchasesOfGoodsRelatedPartyTransactionsX duration debitPurchases of goods, related party transactionsThe amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 a
ifrs-fullPurchasesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration debitPurchases of property and other assets, related party transactionsThe amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 b
ifrs-fullQualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15RetrospectivelytextQualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectivelyThe qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.disclosure: IFRS 15 C6 b - Effective 2018.01.01
ifrs-fullQualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssetstextQualitative information about continuing involvement in derecognised financial assetsQualitative information about the entity's continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]disclosure: IFRS 7 42E f
ifrs-fullQualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapitaltextQualitative information about entity's objectives, policies and processes for managing capitalQualitative information about the entity's objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]disclosure: IAS 1 135 a
ifrs-fullQualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffecttextQualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effectQualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer's future cash flows. [Refer: Types of insurance contracts [member]]disclosure: IFRS 4 39A b
ifrs-fullRangeAxisaxisRange [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCosttextRange of estimates within which fair value is likely to lie for biological assets, at costThe 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]disclosure: IAS 41 54 c
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModeltextRange of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value modelThe 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]disclosure: IAS 40 78 c - Effective 2019.01.01
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostWithinFairValueModeltextRange of estimates within which fair value is likely to lie for investment property, at cost within fair value modelThe range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost within fair value model [member]; Investment property]disclosure: IAS 40 78 c - Expiry date 2019.01.01
ifrs-fullRangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModeltextRange of estimates within which fair value is likely to lie for investment property, cost modelThe range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]disclosure: IAS 40 79 e iii
ifrs-fullRangesMembermemberRanges [member]This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsAxisaxisRanges of exercise prices for outstanding share options [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 2 45 d
ifrs-fullRangesOfExercisePricesForOutstandingShareOptionsMembermemberRanges of exercise prices for outstanding share options [member]This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the 'Ranges of exercise prices for outstanding share options' axis if no other member is used. [Refer: Ranges [member]]disclosure: IFRS 2 45 d
ifrs-fullRatedCreditExposuresX instantRated credit exposuresThe amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]example: IFRS 7 IG24 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullRateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalancesX.XX instantRate of return used to reflect time value of money, regulatory deferral account balancesThe rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 33 b
ifrs-fullRateregulatedActivitiesMembermemberRate-regulated activities [member]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.disclosure: IFRS 14 30, disclosure: IFRS 14 33
ifrs-fullRawMaterialsX instant debitCurrent raw materialsA classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullRawMaterialsAndConsumablesUsedX duration debitRaw materials and consumables usedThe amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]example: IAS 1 102, disclosure: IAS 1 99
ifrs-fullReceiptsFromContractsHeldForDealingOrTradingPurposeX duration debitReceipts from contracts held for dealing or trading purposesThe cash inflow from contracts held for dealing or trading purposes.example: IAS 7 14 g
ifrs-fullReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefitsX duration debitReceipts from premiums and claims, annuities and other policy benefitsThe cash inflow from premiums and claims, annuities and other policy benefits.example: IAS 7 14 e
ifrs-fullReceiptsFromRentsAndSubsequentSalesOfSuchAssetsX duration debitReceipts from rents and subsequent sales of assets held for rental to others and subsequently held for saleThe cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.example: IAS 7 14
ifrs-fullReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenueX duration debitReceipts from royalties, fees, commissions and other revenueThe cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]example: IAS 7 14 b
ifrs-fullReceiptsFromSalesOfGoodsAndRenderingOfServicesX duration debitReceipts from sales of goods and rendering of servicesThe cash inflow from sales of goods and rendering of services.example: IAS 7 14 a
ifrs-fullReceivablesAndPayablesRelatedToInsuranceContractsX instant creditReceivables and payables related to insurance contractsThe amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).example: IFRS 4 IG22 g, example: IFRS 4 37 b
ifrs-fullReceivablesDueFromAssociatesX instant debitReceivables due from associatesThe amount of receivables due from associates. [Refer: Associates [member]]common practice: IAS 1 78 b
ifrs-fullReceivablesDueFromJointVenturesX instant debitReceivables due from joint venturesThe amount of receivables due from joint ventures. [Refer: Joint ventures [member]]common practice: IAS 1 78 b
ifrs-fullReceivablesFromContractsWithCustomersX instant debitReceivables from contracts with customersThe 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.disclosure: IFRS 15 105 - Effective 2018.01.01, disclosure: IFRS 15 116 a - Effective 2018.01.01
ifrs-fullReceivablesFromContractsWithCustomersAbstractReceivables from contracts with customers [abstract]
ifrs-fullReceivablesFromRentalOfPropertiesX instant debitReceivables from rental of propertiesThe amount of receivables arising from the rental of properties. Property is land or a building - or part of a building - or both.common practice: IAS 1 78 b
ifrs-fullReceivablesFromSaleOfPropertiesX instant debitReceivables from sale of propertiesThe amount of receivables arising from the sale of properties. Property is land or a building - or part of a building - or both.common practice: IAS 1 78 b
ifrs-fullReceivablesFromTaxesOtherThanIncomeTaxX instant debitReceivables from taxes other than income taxThe 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.common practice: IAS 1 78 b
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesX instant debitRecipes, formulae, models, designs and prototypesThe amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]example: IAS 38 119 f
ifrs-fullRecipesFormulaeModelsDesignsAndPrototypesMembermemberRecipes, formulae, models, designs and prototypes [member]This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]example: IAS 38 119 f
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTaxX duration debitReclassification adjustments on application of overlay approach, before taxThe amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTaxX duration debitReclassification adjustments on application of overlay approach, net of taxThe amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTaxX duration debitReclassification adjustments on available-for-sale financial assets, before taxThe 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]disclosure: IAS 1 92 - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTaxX duration debitReclassification adjustments on available-for-sale financial assets, net of taxThe 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]disclosure: IAS 1 92 - Expiry date 2018.01.01, disclosure: IFRS 7 20 a ii - Expiry date 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesBeforeTaxX duration debitReclassification adjustments on cash flow hedges, before taxThe 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]disclosure: IAS 1 92, disclosure: IFRS 7 23 d - Expiry date 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTaxX duration debitReclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of taxThe 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]disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTaxX duration debitReclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of taxThe 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]disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTaxX duration debitReclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of taxThe 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]disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnCashFlowHedgesNetOfTaxX duration debitReclassification adjustments on cash flow hedges, net of taxThe 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]disclosure: IAS 1 92, disclosure: IFRS 7 23 d - Expiry date 2018.01.01, disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxX duration debitReclassification adjustments on change in value of foreign currency basis spreads, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxX duration debitReclassification adjustments on change in value of foreign currency basis spreads, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTaxX duration debitReclassification adjustments on change in value of forward elements of forward contracts, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTaxX duration debitReclassification adjustments on change in value of forward elements of forward contracts, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTaxX duration debitReclassification adjustments on change in value of time value of options, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTaxX duration debitReclassification adjustments on change in value of time value of options, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTaxX duration debitReclassification adjustments on exchange differences on translation, before taxThe 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]disclosure: IAS 1 92, disclosure: IAS 21 48
ifrs-fullReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTaxX duration debitReclassification adjustments on exchange differences on translation, net of taxThe 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]disclosure: IAS 1 92, disclosure: IAS 21 48
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxX duration debitReclassification adjustments on financial assets measured at fair value through other comprehensive income, before taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01, disclosure: IFRS 7 20 a viii - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxX duration debitReclassification adjustments on financial assets measured at fair value through other comprehensive income, net of taxThe 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]disclosure: IAS 1 92 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration debitReclassification adjustments on financial assets that have been de-designated from overlay approach, before taxThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39L f iii - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration debitReclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxThe amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39L f iii - Effective on first application of IFRS 9
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTaxX duration debitReclassification adjustments on hedges of net investments in foreign operations, before taxThe 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]disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14 - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxX duration debitReclassification adjustments on hedges of net investments in foreign operations, net of taxThe 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]disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14 - Effective 2018.01.01, disclosure: IFRS 7 24C b iv - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTaxX duration debitReclassification adjustments on net movement in regulatory deferral account balances, before taxThe amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTaxX duration debitReclassification adjustments on net movement in regulatory deferral account balances, net of taxThe amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]disclosure: IFRS 14 22 b
ifrs-fullReclassificationIntoAvailableforsaleFinancialAssetsX duration debitReclassification into available-for-sale financial assetsThe amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLossX duration debitReclassification into financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationIntoHeldtomaturityInvestmentsX duration debitReclassification into held-to-maturity investmentsThe amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationIntoLoansAndReceivablesX duration debitReclassification into loans and receivablesThe amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueX durationReclassification of financial assets out of measured at amortised cost into measured at fair value through profit or lossThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationReclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCostX durationReclassification of financial assets out of measured at fair value through profit or loss into measured at amortised costThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCostX durationReclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised costThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLossX durationReclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or lossThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncomeX durationReclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive incomeThe 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]disclosure: IFRS 7 12B c - Effective 2018.01.01
ifrs-fullReclassificationOutOfAvailableforsaleFinancialAssetsX duration creditReclassification out of available-for-sale financial assetsThe amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]disclosure: IFRS 7 12A a - Expiry date 2018.01.01, disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLossX duration creditReclassification out of financial assets at fair value through profit or lossThe 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]disclosure: IFRS 7 12A a - Expiry date 2018.01.01, disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOutOfHeldtomaturityInvestmentsX duration creditReclassification out of held-to-maturity investmentsThe amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassificationOutOfLoansAndReceivablesX duration creditReclassification out of loans and receivablesThe amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]disclosure: IFRS 7 12 - Expiry date 2018.01.01
ifrs-fullReclassifiedItemsAxisaxisReclassified items [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 41
ifrs-fullReclassifiedItemsMembermemberReclassified items [member]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.disclosure: IAS 1 41
ifrs-fullRecognisedAssetsDefinedBenefitPlanX instant debitNet defined benefit assetThe amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]common practice: IAS 1 55
ifrs-fullRecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant debitRecognised assets representing continuing involvement in derecognised financial assetsThe amount of assets recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets. [Refer: Carrying amount [member]]disclosure: IFRS 7 42E a
ifrs-fullRecognisedFinanceLeaseAsAssetsX instant debitRecognised finance lease as assetsThe amount of assets recognised by the entity, which are leased under finance leases.disclosure: IAS 17 31 a - Expiry date 2019.01.01
ifrs-fullRecognisedLiabilitiesDefinedBenefitPlanX instant creditNet defined benefit liabilityThe amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]common practice: IAS 1 55
ifrs-fullRecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssetsX instant creditRecognised liabilities representing continuing involvement in derecognised financial assetsThe amount of liabilities recognised in the statement of financial position representing the entity's continuing involvement in derecognised financial assets.disclosure: IFRS 7 42E a
ifrs-fullReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstractReconciliation of accounting profit multiplied by applicable tax rates [abstract]
ifrs-fullReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstractReconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]
ifrs-fullReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstractReconciliation of average effective tax rate and applicable tax rate [abstract]
ifrs-fullReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstractReconciliation of changes in allowance account for credit losses of financial assets [abstract]
ifrs-fullReconciliationOfChangesInBiologicalAssetsAbstractReconciliation of changes in biological assets [abstract]
ifrs-fullReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstractReconciliation of changes in contingent liabilities recognised in business combination [abstract]
ifrs-fullReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstractReconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]
ifrs-fullReconciliationOfChangesInDeferredTaxLiabilityAssetAbstractReconciliation of changes in deferred tax liability (asset) [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementAssetsAbstractReconciliation of changes in fair value measurement, assets [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstractReconciliation of changes in fair value measurement, entity's own equity instruments [abstract]
ifrs-fullReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstractReconciliation of changes in fair value measurement, liabilities [abstract]
ifrs-fullReconciliationOfChangesInGoodwillAbstractReconciliation of changes in goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstractReconciliation of changes in intangible assets and goodwill [abstract]
ifrs-fullReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstractReconciliation of changes in intangible assets other than goodwill [abstract]
ifrs-fullReconciliationOfChangesInInvestmentPropertyAbstractReconciliation of changes in investment property [abstract]
ifrs-fullReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstractReconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]
ifrs-fullReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstractReconciliation of changes in net assets available for benefits [abstract]
ifrs-fullReconciliationOfChangesInOtherProvisionsAbstractReconciliation of changes in other provisions [abstract]
ifrs-fullReconciliationOfChangesInPropertyPlantAndEquipmentAbstractReconciliation of changes in property, plant and equipment [abstract]
ifrs-fullReconciliationOfChangesInReinsuranceAssetsAbstractReconciliation of changes in reinsurance assets [abstract]
ifrs-fullReconciliationOfFairValueOfCreditDerivativeAbstractReconciliation of fair value of credit derivative [abstract]
ifrs-fullReconciliationOfNominalAmountOfCreditDerivativeAbstractReconciliation of nominal amount of credit derivative [abstract]
ifrs-fullReconciliationOfNumberOfSharesOutstandingAbstractReconciliation of number of shares outstanding [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstractReconciliation of regulatory deferral account credit balances [abstract]
ifrs-fullReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstractReconciliation of regulatory deferral account debit balances [abstract]
ifrs-fullReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstractReconciliation of undiscounted lease payments to net investment in finance lease [abstract]
ifrs-fullRecoverableAmountOfAssetOrCashgeneratingUnitX instant debitRecoverable amount of asset or cash-generating unitThe higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]disclosure: IAS 36 130 e
ifrs-fullRecurringFairValueMeasurementMembermemberRecurring fair value measurement [member]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]]disclosure: IFRS 13 93 a
ifrs-fullRedesignatedAmountMembermemberRedesignated amount [member]This member stands for the amount that has been redesignated during the transition to IFRSs.common practice: IFRS 1 29
ifrs-fullRedesignatedFinancialAssetAsAvailableforsaleX instant debitRedesignated financial asset as available-for-saleThe amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]disclosure: IFRS 1 29 - Expiry date 2018.01.01
ifrs-fullRedesignatedFinancialAssetAtFairValueThroughProfitOrLossX instant debitRedesignated financial asset as at fair value through profit or lossThe 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]disclosure: IFRS 1 29
ifrs-fullRedesignatedFinancialLiabilityAtFairValueThroughProfitOrLossX instant creditRedesignated financial liability as at fair value through profit or lossThe 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]disclosure: IFRS 1 29 - Expiry date 2018.01.01, disclosure: IFRS 1 29A - Effective 2018.01.01
ifrs-fullRedesignatedMembermemberRedesignated [member]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.disclosure: IFRS 1 29
ifrs-fullRedesignationAxisaxisRedesignation [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 1 29
ifrs-fullReductionOfIssuedCapitalX duration debitReduction of issued capitalThe decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]common practice: IAS 1 106 d
ifrs-fullRefundsProvisionX instant creditRefunds provisionThe amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullRefundsProvisionAbstractRefunds provision [abstract]
ifrs-fullRefundsProvisionMembermemberRefunds provision [member]This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]example: IAS 37 Example 4 Refunds policy, example: IAS 37 87
ifrs-fullRegulatoryDeferralAccountBalancesAxisaxisRegulatory deferral account balances [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMembermemberRegulatory deferral account balances classified as disposal groups [member]This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountBalancesMembermemberRegulatory deferral account balances [member]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.disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMembermemberRegulatory deferral account balances not classified as disposal groups [member]This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]disclosure: IFRS 14 B22
ifrs-fullRegulatoryDeferralAccountCreditBalancesX instant creditRegulatory deferral account credit balancesThe amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 20 b, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35
ifrs-fullRegulatoryDeferralAccountCreditBalancesAbstractRegulatory deferral account credit balances [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityX instant creditRegulatory deferral account credit balances and related deferred tax liabilityThe 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]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a
ifrs-fullRegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstractRegulatory deferral account credit balances and related deferred tax liability [abstract]
ifrs-fullRegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroupX instant creditRegulatory deferral account credit balances directly related to disposal groupThe 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]]disclosure: IFRS 14 25
ifrs-fullRegulatoryDeferralAccountDebitBalancesX instant debitRegulatory deferral account debit balancesThe amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 20 a, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35
ifrs-fullRegulatoryDeferralAccountDebitBalancesAbstractRegulatory deferral account debit balances [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetX instant debitRegulatory deferral account debit balances and related deferred tax assetThe 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]disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a
ifrs-fullRegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstractRegulatory deferral account debit balances and related deferred tax asset [abstract]
ifrs-fullRegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroupX instant debitRegulatory deferral account debit balances directly related to disposal groupThe 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]]disclosure: IFRS 14 25
ifrs-fullReimbursementRightsAtFairValueX instant debitReimbursement rights, at fair valueThe 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]]disclosure: IAS 19 140 b
ifrs-fullReinsuranceAssetsX instant debitReinsurance assetsThe amount of a cedant’s net contractual rights under a reinsurance contract.disclosure: IFRS 4 37 e
ifrs-fullReinsurersShareOfAmountArisingFromInsuranceContractsMembermemberReinsurer's share of amount arising from insurance contracts [member]This member stands for the reinsurer's share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]common practice: IFRS 4 Disclosure
ifrs-fullRelatedPartiesMembermemberRelated parties [member]This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]disclosure: IAS 24 19
ifrs-fullRelatedPartyTransactionsAbstractRelated party transactions [abstract]
ifrs-fullRemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntityX.XX instantRemaining amortisation period of intangible assets material to entityThe remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]disclosure: IAS 38 122 b
ifrs-fullRemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalancesX.XX instantRemaining recovery period of regulatory deferral account debit balancesThe remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]disclosure: IFRS 14 33 c
ifrs-fullRemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalancesX.XX instantRemaining reversal period of regulatory deferral account credit balancesThe remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]disclosure: IFRS 14 33 c
ifrs-fullRemainingUnamortisedGainsAndLossesArisingOnBuyingReinsuranceX instant creditRemaining unamortised gains (losses) arising on buying reinsuranceThe amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.disclosure: IFRS 4 37 b ii
ifrs-fullRentalExpenseX duration debitRental expenseThe amount of expense recognised on rental activities.common practice: IAS 1 85
ifrs-fullRentalIncomeX duration creditRental incomeThe amount of income recognised from rental activities.common practice: IAS 1 112 c
ifrs-fullRentalIncomeFromInvestmentPropertyX duration creditRental income from investment propertyThe amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]disclosure: IAS 40 75 f i
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseX duration creditRental income from investment property, net of direct operating expenseThe 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]common practice: IAS 1 112 c
ifrs-fullRentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstractRental income from investment property, net of direct operating expense [abstract]
ifrs-fullRentDeferredIncomeX instant creditRent deferred incomeThe amount of deferred income arising on rental activity. [Refer: Deferred income]common practice: IAS 1 78
ifrs-fullRentDeferredIncomeClassifiedAsCurrentX instant creditRent deferred income classified as currentThe amount of rent deferred income classified as current. [Refer: Rent deferred income]common practice: IAS 1 78
ifrs-fullRentDeferredIncomeClassifiedAsNoncurrentX instant creditRent deferred income classified as non-currentThe amount of rent deferred income classified as non-current. [Refer: Rent deferred income]common practice: IAS 1 78
ifrs-fullRepairsAndMaintenanceExpenseX duration debitRepairs and maintenance expenseThe amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.common practice: IAS 1 85
ifrs-fullRepaymentsOfBondsNotesAndDebenturesX duration creditRepayments of bonds, notes and debenturesThe cash outflow for repayments of bonds, notes and debentures.common practice: IAS 7 17
ifrs-fullRepaymentsOfBorrowingsClassifiedAsFinancingActivitiesX duration creditRepayments of borrowings, classified as financing activitiesThe cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]example: IAS 7 17 d
ifrs-fullRepaymentsOfCurrentBorrowingsX duration creditRepayments of current borrowingsThe cash outflow for repayments of current borrowings. [Refer: Current borrowings]common practice: IAS 7 17
ifrs-fullRepaymentsOfNoncurrentBorrowingsX duration creditRepayments of non-current borrowingsThe cash outflow for repayments of non-current borrowings. [Refer: Borrowings]common practice: IAS 7 17
ifrs-fullRepaymentsOfSubordinatedLiabilitiesX duration creditRepayments of subordinated liabilitiesThe cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]common practice: IAS 7 17
ifrs-fullReportableSegmentsMembermemberReportable segments [member]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]]disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 23
ifrs-fullReportedIfInComplianceWithRequirementOfIFRSMembermemberReported if in compliance with requirement of IFRS [member]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.common practice: IAS 1 20 d
ifrs-fullRepurchaseAgreementsAndCashCollateralOnSecuritiesLentX instant creditRepurchase agreements and cash collateral on securities lentThe amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.common practice: IAS 1 55
ifrs-fullResearchAndDevelopmentExpenseX duration debitResearch and development expenseThe amount of expenditure directly attributable to research or development activities, recognised in profit or loss.disclosure: IAS 38 126
ifrs-fullReserveForCatastropheX instant creditReserve for catastropheA component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.example: IAS 1 78 e, disclosure: IFRS 4 IG58
ifrs-fullReserveForCatastropheMembermemberReserve for catastrophe [member]This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.example: IAS 1 108, disclosure: IFRS 4 IG58
ifrs-fullReserveForEqualisationX instant creditReserve for equalisationA component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.example: IAS 1 78 e, disclosure: IFRS 4 IG58
ifrs-fullReserveForEqualisationMembermemberReserve for equalisation [member]This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.example: IAS 1 108, disclosure: IFRS 4 IG58
ifrs-fullReserveOfCashFlowHedgesX instant creditReserve of cash flow hedgesA 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]]common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.11 - Effective 2018.01.01
ifrs-fullReserveOfCashFlowHedgesContinuingHedgesX instant creditReserve of cash flow hedges, continuing hedgesA component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]disclosure: IFRS 7 24B b ii - Effective 2018.01.01
ifrs-fullReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant creditReserve of cash flow hedges, hedging relationships for which hedge accounting is no longer appliedA 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]disclosure: IFRS 7 24B b iii - Effective 2018.01.01
ifrs-fullReserveOfCashFlowHedgesMembermemberReserve of cash flow hedges [member]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]]example: IAS 1 108, disclosure: IFRS 9 6.5.11 - Effective 2018.01.01
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityX instant creditReserve of change in fair value of financial liability attributable to change in credit risk of liabilityA 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]common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMembermemberReserve of change in fair value of financial liability attributable to change in credit risk of liability [member]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]example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsX instant creditReserve of change in value of foreign currency basis spreadsA 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.common practice: IAS 1 78 e - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMembermemberReserve of change in value of foreign currency basis spreads [member]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.example: IAS 1 108 - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsX instant creditReserve of change in value of forward elements of forward contractsA 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.common practice: IAS 1 78 e - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfForwardElementsOfForwardContractsMembermemberReserve of change in value of forward elements of forward contracts [member]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.example: IAS 1 108 - Effective 2018.01.01, disclosure: IFRS 9 6.5.16 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsX instant creditReserve of change in value of time value of optionsA 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.common practice: IAS 1 78 e - Effective 2018.01.01, disclosure: IFRS 9 6.5.15 - Effective 2018.01.01
ifrs-fullReserveOfChangeInValueOfTimeValueOfOptionsMembermemberReserve of change in value of time value of options [member]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.example: IAS 1 108 - Effective 2018.01.01, disclosure: IFRS 9 6.5.15 - Effective 2018.01.01
ifrs-fullReserveOfDiscretionaryParticipationFeaturesX instant creditReserve of discretionary participation featuresA component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.example: IAS 1 78 e, disclosure: IFRS 4 IG22 f, disclosure: IFRS 4 34 b
ifrs-fullReserveOfDiscretionaryParticipationFeaturesMembermemberReserve of discretionary participation features [member]This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.example: IAS 1 108, disclosure: IFRS 4 IG22 f, disclosure: IFRS 4 34 b
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsX instant creditReserve of equity component of convertible instrumentsA component of equity representing components of convertible instruments classified as equity.common practice: IAS 1 55
ifrs-fullReserveOfEquityComponentOfConvertibleInstrumentsMembermemberReserve of equity component of convertible instruments [member]This member stands for a component of equity representing components of convertible instruments classified as equity.common practice: IAS 1 108
ifrs-fullReserveOfExchangeDifferencesOnTranslationX instant creditReserve of exchange differences on translationA component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]disclosure: IAS 21 52 b
ifrs-fullReserveOfExchangeDifferencesOnTranslationContinuingHedgesX instant creditReserve of exchange differences on translation, continuing hedgesA component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]disclosure: IFRS 7 24B b ii - Effective 2018.01.01
ifrs-fullReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerAppliedX instant creditReserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer appliedA 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]disclosure: IFRS 7 24B b iii - Effective 2018.01.01
ifrs-fullReserveOfExchangeDifferencesOnTranslationMembermemberReserve of exchange differences on translation [member]This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]example: IAS 1 108, disclosure: IAS 21 52 b
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsX instant creditReserve of gains and losses from investments in equity instrumentsA 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.common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMembermemberReserve of gains and losses from investments in equity instruments [member]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.example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeX instant creditReserve of gains and losses on financial assets measured at fair value through other comprehensive incomeA 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]common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMembermemberReserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]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]example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsX instant creditReserve of gains and losses on hedging instruments that hedge investments in equity instrumentsA 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.common practice: IAS 1 78 e - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMembermemberReserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]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.example: IAS 1 108 - Effective 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsX instant creditReserve of gains and losses on remeasuring available-for-sale financial assetsA component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]common practice: IAS 1 78 e - Expiry date 2018.01.01
ifrs-fullReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMembermemberReserve of gains and losses on remeasuring available-for-sale financial assets [member]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]example: IAS 1 108 - Expiry date 2018.01.01
ifrs-fullReserveOfOverlayApproachX instant creditReserve of overlay approachA component of equity representing the accumulated overlay approach adjustments.common practice: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReserveOfOverlayApproachMembermemberReserve of overlay approach [member]This member stands for a component of equity representing the accumulated overlay approach adjustments.common practice: IFRS 4 35D b - Effective on first application of IFRS 9
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansX instant creditReserve of remeasurements of defined benefit plansA component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]common practice: IAS 1 78 e
ifrs-fullReserveOfRemeasurementsOfDefinedBenefitPlansMembermemberReserve of remeasurements of defined benefit plans [member]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]example: IAS 1 108
ifrs-fullReserveOfSharebasedPaymentsX instant creditReserve of share-based paymentsA component of equity resulting from share-based payments.common practice: IAS 1 78 e
ifrs-fullReserveOfSharebasedPaymentsMembermemberReserve of share-based payments [member]This member stands for a component of equity resulting from share-based payments.example: IAS 1 108
ifrs-fullReservesWithinEquityAxisaxisReserves within equity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 79 b
ifrs-fullResidualValueRiskMembermemberResidual value risk [member]This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]example: IFRS 7 IG32, example: IFRS 7 40 a
ifrs-fullRestatedMembermemberCurrently stated [member]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.common practice: IAS 1 20 d, disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullRestrictedCashAndCashEquivalentsX instant debitRestricted cash and cash equivalentsThe amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]common practice: IAS 1 55
ifrs-fullRestrictionsOnAccessToAssetsInFundstextDescription of restrictions on access to assets in fundsThe description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.disclosure: IFRIC 5 11
ifrs-fullRestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentPropertyX instantRestrictions on realisability of investment property or remittance of income and proceeds of disposal of investment propertyThe amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]disclosure: IAS 40 75 g
ifrs-fullRestructuringContingentLiabilityMembermemberRestructuring contingent liability [member]This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullRestructuringProvisionX instant creditRestructuring provisionThe 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]example: IAS 37 70
ifrs-fullRestructuringProvisionAbstractRestructuring provision [abstract]
ifrs-fullRestructuringProvisionMembermemberRestructuring provision [member]This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity's operations. [Refer: Other provisions [member]]example: IAS 37 70
ifrs-fullRetainedEarningsX instant creditRetained earningsA component of equity representing the entity's cumulative undistributed earnings or deficit.example: IAS 1 78 e, example: IAS 1 IG6
ifrs-fullRetainedEarningsMembermemberRetained earnings [member]This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit.disclosure: IAS 1 106, example: IAS 1 108
ifrs-fullRetentionForContractsInProgressX instant debitRetention for contracts in progressThe amount of progress billings on construction contracts that are not paid until the conditions specified in the contract for the payment of such amounts have been satisfied or until defects have been rectified. [Refer: Progress billings]disclosure: IAS 11 40 c - Expiry date 2018.01.01
ifrs-fullRetentionPayablesX instant creditRetention payablesThe amount of payment that is withheld by the entity, pending the fulfilment of a condition.common practice: IAS 1 78
ifrs-fullRetirementsIntangibleAssetsAndGoodwillX duration creditRetirements, intangible assets and goodwillThe decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]common practice: IAS 38 118 e
ifrs-fullRetirementsIntangibleAssetsOtherThanGoodwillX duration creditRetirements, intangible assets other than goodwillThe decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]common practice: IAS 38 118 e
ifrs-fullRetirementsPropertyPlantAndEquipmentX duration creditRetirements, property, plant and equipmentThe decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]common practice: IAS 16 73 e
ifrs-fullRetrospectiveApplicationAndRetrospectiveRestatementAxisaxisRetrospective application and retrospective restatement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i
ifrs-fullReturnOnPlanAssetsNetDefinedBenefitLiabilityAssetX duration debitReturn on plan assets, net defined benefit liability (asset)The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]]disclosure: IAS 19 141 c i
ifrs-fullReturnOnReimbursementRightsX duration debitReturn on reimbursement rightsThe increase (decrease) in reimbursement rights resulting from the return on those rights. [Refer: Reimbursement rights, at fair value]disclosure: IAS 19 141 c i
ifrs-fullRevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwillX duration debitRevaluation increase (decrease), intangible assets other than goodwillThe increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]disclosure: IAS 38 118 e iii
ifrs-fullRevaluationIncreaseDecreasePropertyPlantAndEquipmentX duration debitRevaluation increase (decrease), property, plant and equipmentThe increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]disclosure: IAS 16 73 e iv, disclosure: IAS 16 77 f
ifrs-fullRevaluationOfIntangibleAssetsAbstractRevaluation of intangible assets [abstract]
ifrs-fullRevaluationSurplusX instant creditRevaluation surplusA component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]disclosure: IAS 16 39, disclosure: IAS 38 85
ifrs-fullRevaluationSurplusMembermemberRevaluation surplus [member]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]example: IAS 1 108, disclosure: IAS 16 39, disclosure: IFRS 1 IG10
ifrs-fullRevenueX duration creditRevenueThe income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.disclosure: IAS 1 82 a, example: IAS 1 103, example: IAS 1 102, disclosure: IAS 18 35 b - Expiry date 2018.01.01, disclosure: IFRS 12 B12 b v, example: IFRS 12 B10 b, disclosure: IFRS 8 28 a, disclosure: IFRS 8 23 a, disclosure: IFRS 8 32, disclosure: IFRS 8 33 a, disclosure: IFRS 8 34
ifrs-fullRevenueAbstractRevenue [abstract]
ifrs-fullRevenueAndOperatingIncomeX duration creditRevenue and other operating incomeThe aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]common practice: IAS 1 85
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesX duration creditRevenue arising from exchanges of goods or servicesThe amount of revenue arising from the exchanges of goods or services. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesAbstractRevenue arising from exchanges of goods or services [abstract]
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesConstructionContractsX duration creditRevenue arising from exchanges of goods or services, construction contractsThe amount of revenue arising from exchanges of goods or services related to construction contracts. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesDividendsX duration creditIncome arising from exchanges of goods or services, dividendsThe amount of income arising from the exchanges of goods or services related to dividends.disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesInterestX duration creditIncome arising from exchanges of goods or services, interestThe amount of income arising from the exchanges of goods or services related to interest.disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesOtherRevenueX duration creditRevenue arising from exchanges of goods or services, other revenueThe amount of revenue arising from the exchanges of goods or services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesRenderingOfServicesX duration creditRevenue arising from exchanges of goods or services, rendering of servicesThe amount of revenue arising from the exchanges of goods or services related to the rendering of services. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesRoyaltiesX duration creditIncome arising from exchanges of goods or services, royaltiesThe amount of income arising from the exchanges of goods or services related to royalties.disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueArisingFromExchangesOfGoodsOrServicesSaleOfGoodsX duration creditRevenue arising from exchanges of goods or services, sale of goodsThe amount of revenue arising from the exchanges of goods or services related to the sale of goods. [Refer: Revenue]disclosure: IAS 18 35 c - Expiry date 2018.01.01
ifrs-fullRevenueDiscontinuedOperationsX duration creditRevenue, discontinued operationsThe amount of revenue of discontinued operations. [Refer: Discontinued operations [member]; Revenue]disclosure: IFRS 5 33 b i
ifrs-fullRevenueFromConstructionContractsX duration creditRevenue from construction contractsThe 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]common practice: IAS 1 112 c, disclosure: IFRIC 15 20 b - Expiry date 2018.01.01, disclosure: IAS 11 39 a - Expiry date 2018.01.01, disclosure: IAS 18 35 b - Expiry date 2018.01.01
ifrs-fullRevenueFromContractsWithCustomersX duration creditRevenue from contracts with customersThe 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. [Refer: Revenue]disclosure: IFRS 15 113 a - Effective 2018.01.01, disclosure: IFRS 15 114 - Effective 2018.01.01
ifrs-fullRevenueFromDividendsX duration creditDividend incomeThe 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.common practice: IAS 1 112 c, disclosure: IAS 18 35 b v - Expiry date 2018.01.01
ifrs-fullRevenueFromGovernmentGrantsX duration creditIncome from government grantsThe amount of income recognised in relation to government grants. [Refer: Government grants]common practice: IAS 20 39 b
ifrs-fullRevenueFromHotelOperationsX duration creditRevenue from hotel operationsThe amount of revenue arising from hotel operations. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeldX duration creditRevenue from insurance contracts issued, without reduction for reinsurance heldThe amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]example: IAS 1 85, example: IFRS 4 IG24 a, example: IFRS 4 37 b
ifrs-fullRevenueFromInterestX duration creditInterest incomeThe amount of income arising from interest.common practice: IAS 1 112 c, disclosure: IAS 18 35 b iii - Expiry date 2018.01.01, disclosure: IFRS 12 B13 e, disclosure: IFRS 8 23 c, disclosure: IFRS 8 28 e
ifrs-fullRevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriodsX duration creditRevenue from performance obligations satisfied or partially satisfied in previous periodsThe amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue]disclosure: IFRS 15 116 c - Effective 2018.01.01
ifrs-fullRevenueFromRenderingOfAdvertisingServicesX duration creditRevenue from rendering of advertising servicesThe amount of revenue arising from the rendering of advertising services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfCargoAndMailTransportServicesX duration creditRevenue from rendering of cargo and mail transport servicesThe amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfDataServicesX duration creditRevenue from rendering of data servicesThe amount of revenue arising from the rendering of data services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfGamingServicesX duration creditRevenue from rendering of gaming servicesThe amount of revenue arising from the rendering of gaming services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInformationTechnologyConsultingServicesX duration creditRevenue from rendering of information technology consulting servicesThe amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServicesX duration creditRevenue from rendering of information technology maintenance and support servicesThe amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInformationTechnologyServicesX duration creditRevenue from rendering of information technology servicesThe amount of revenue arising from the rendering of information technology services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInterconnectionServicesX duration creditRevenue from rendering of interconnection servicesThe amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesX duration creditRevenue from rendering of internet and data servicesThe amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfInternetAndDataServicesAbstractRevenue from rendering of internet and data services [abstract]
ifrs-fullRevenueFromRenderingOfInternetServicesX duration creditRevenue from rendering of internet servicesThe amount of revenue arising from the rendering of internet services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfLandLineTelephoneServicesX duration creditRevenue from rendering of land line telephone servicesThe amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfMobileTelephoneServicesX duration creditRevenue from rendering of mobile telephone servicesThe amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfOtherTelecommunicationServicesX duration creditRevenue from rendering of other telecommunication servicesThe 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]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfPassengerTransportServicesX duration creditRevenue from rendering of passenger transport servicesThe amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfPrintingServicesX duration creditRevenue from rendering of printing servicesThe amount of revenue arising from the rendering of printing services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfServicesX duration creditRevenue from rendering of servicesThe amount of revenue arising from the rendering of services. [Refer: Revenue]common practice: IAS 1 112 c, disclosure: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfServicesRelatedPartyTransactionsX duration creditRevenue from rendering of services, related party transactionsThe amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]example: IAS 24 21 c
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesX duration creditRevenue from rendering of telecommunication servicesThe amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfTelecommunicationServicesAbstractRevenue from rendering of telecommunication services [abstract]
ifrs-fullRevenueFromRenderingOfTelephoneServicesX duration creditRevenue from rendering of telephone servicesThe amount of revenue arising from the rendering of telephone services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRenderingOfTransportServicesX duration creditRevenue from rendering of transport servicesThe amount of revenue arising from the rendering of transport services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRoomOccupancyServicesX duration creditRevenue from room occupancy servicesThe amount of revenue arising from room occupancy services. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b ii - Expiry date 2018.01.01
ifrs-fullRevenueFromRoyaltiesX duration creditRoyalty incomeThe amount of income arising from royalties.common practice: IAS 1 112 c, disclosure: IAS 18 35 b iv - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfAgriculturalProduceX duration creditRevenue from sale of agricultural produceThe amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfAlcoholAndAlcoholicDrinksX duration creditRevenue from sale of alcohol and alcoholic drinksThe amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfBooksX duration creditRevenue from sale of booksThe amount of revenue arising from the sale of books. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfCopperX duration creditRevenue from sale of copperThe amount of revenue arising from the sale of copper. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfCrudeOilX duration creditRevenue from sale of crude oilThe amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfElectricityX duration creditRevenue from sale of electricityThe amount of revenue arising from the sale of electricity. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfFoodAndBeverageX duration creditRevenue from sale of food and beverageThe amount of revenue arising from the sale of food and beverage. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfGoldX duration creditRevenue from sale of goldThe amount of revenue arising from the sale of gold. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfGoodsX duration creditRevenue from sale of goodsThe amount of revenue arising from the sale of goods. [Refer: Revenue]common practice: IAS 1 112 c, disclosure: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfGoodsRelatedPartyTransactionsX duration creditRevenue from sale of goods, related party transactionsThe amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]example: IAS 24 21 a
ifrs-fullRevenueFromSaleOfNaturalGasX duration creditRevenue from sale of natural gasThe amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfOilAndGasProductsX duration creditRevenue from sale of oil and gas productsThe amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfPetroleumAndPetrochemicalProductsX duration creditRevenue from sale of petroleum and petrochemical productsThe amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfPublicationsX duration creditRevenue from sale of publicationsThe amount of revenue arising from the sale of publications. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfSilverX duration creditRevenue from sale of silverThe amount of revenue arising from the sale of silver. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfSugarX duration creditRevenue from sale of sugarThe amount of revenue arising from the sale of sugar. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueFromSaleOfTelecommunicationEquipmentX duration creditRevenue from sale of telecommunication equipmentThe amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullRevenueMultipleSignificantUnobservableInputsAssetsX.XX durationRevenue multiple, significant unobservable inputs, assetsA revenue multiple used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullRevenueMultipleSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationRevenue multiple, significant unobservable inputs, entity's own equity instrumentsA revenue multiple used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullRevenueMultipleSignificantUnobservableInputsLiabilitiesX.XX durationRevenue multiple, significant unobservable inputs, liabilitiesA revenue multiple used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullRevenueOfAcquireeX duration creditRevenue of acquiree since acquisition dateThe amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]disclosure: IFRS 3 B64 q i
ifrs-fullRevenueOfCombinedEntityX duration creditRevenue of combined entity as if combination occurred at beginning of periodThe revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]disclosure: IFRS 3 B64 q ii
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForFinancialAssetX duration creditRevenue recognised on exchanging construction services for financial assetThe amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue]disclosure: SIC 29 6A
ifrs-fullRevenueRecognisedOnExchangingConstructionServicesForIntangibleAssetX duration creditRevenue recognised on exchanging construction services for intangible assetThe amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue]disclosure: SIC 29 6A
ifrs-fullRevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriodX duration creditRevenue that was included in contract liability balance at beginning of periodThe amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue]disclosure: IFRS 15 116 b - Effective 2018.01.01
ifrs-fullReversalAllowanceAccountForCreditLossesOfFinancialAssetsX durationReversal, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullReversalOfImpairmentLossX duration creditReversal of impairment lossThe 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]disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeX duration creditReversal of impairment loss recognised in other comprehensive incomeThe amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]disclosure: IAS 36 126 d, disclosure: IAS 36 129 b
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwillX durationReversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e iii
ifrs-fullReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentX durationReversal of impairment loss recognised in other comprehensive income, property, plant and equipmentThe 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]disclosure: IAS 16 73 e iv
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossX duration creditReversal of impairment loss recognised in profit or lossThe amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]disclosure: IAS 36 126 b, disclosure: IAS 36 129 b
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssetsX durationReversal of impairment loss recognised in profit or loss, biological assetsThe 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]disclosure: IAS 41 55 b
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillX durationReversal of impairment loss recognised in profit or loss, intangible assets other than goodwillThe 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]disclosure: IAS 38 118 e v
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyX durationReversal of impairment loss recognised in profit or loss, investment propertyThe 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]disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesX durationReversal of impairment loss recognised in profit or loss, loans and advancesThe 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]common practice: IAS 1 85
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentX durationReversal of impairment loss recognised in profit or loss, property, plant and equipmentThe 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]disclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi
ifrs-fullReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivablesX duration creditReversal of impairment loss recognised in profit or loss, trade receivablesThe 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]common practice: IAS 1 112 c
ifrs-fullReversalOfInventoryWritedownX durationReversal of inventory write-downThe 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]disclosure: IAS 1 98 a, disclosure: IAS 2 36 f
ifrs-fullReversalOfProvisionsForCostOfRestructuringX duration creditReversal of provisions for cost of restructuringThe amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]disclosure: IAS 1 98 b
ifrs-fullReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration debitReversed unsettled liabilities, contingent liabilities recognised in business combinationThe amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]disclosure: IFRS 3 B67 c
ifrs-fullReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowedX instant debitReverse repurchase agreements and cash collateral on securities borrowedThe 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]common practice: IAS 1 55
ifrs-fullRightofuseAssetFairValueUsedAsDeemedCostX instant debitRight-of-use asset fair value used as deemed costThe amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]disclosure: IFRS 1 30 - Effective 2019.01.01
ifrs-fullRightofuseAssetsX instant debitRight-of-use assetsThe amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.disclosure: IFRS 16 53 j - Effective 2019.01.01
ifrs-fullRightofuseAssetsIncreaseDecreaseInRevaluationSurplusX duration creditRight-of-use assets, increase (decrease) in revaluation surplusThe increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullRightofuseAssetsMembermemberRight-of-use assets [member]This member stands for right-of-use assets. [Refer: Right-of-use assets]disclosure: IFRS 16 33 - Effective 2019.01.01
ifrs-fullRightofuseAssetsRevaluationSurplusX instant creditRight-of-use assets, revaluation surplusThe amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullRightofuseAssetsRevaluedAssetsAtCostX instant debitRight-of-use assets, revalued assets, at costThe amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]disclosure: IFRS 16 57 - Effective 2019.01.01
ifrs-fullRightofuseAssetsThatDoNotMeetDefinitionOfInvestmentPropertyX instant debitRight-of-use assets that do not meet definition of investment propertyThe amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]disclosure: IFRS 16 47 a - Effective 2019.01.01
ifrs-fullRightsPreferencesAndRestrictionsAttachingToClassOfShareCapitaltextRights, preferences and restrictions attaching to class of share capitalThe description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]disclosure: IAS 1 79 a v
ifrs-fullRiskDiversificationEffectMembermemberRisk diversification effect [member]This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]common practice: IFRS 7 32
ifrs-fullRiskExposureAssociatedWithInstrumentsSharingCharacteristicX instantRisk exposure associated with instruments sharing characteristicThe amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]disclosure: IFRS 7 B8 c
ifrs-fullRoyaltyExpenseX duration debitRoyalty expenseThe amount of expense arising from royalties.common practice: IAS 1 85
ifrs-fullSaleOrIssueOfTreasurySharesX duration creditSale or issue of treasury sharesThe increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]common practice: IAS 1 106 d
ifrs-fullSalesAndMarketingExpenseX duration debitSales and marketing expenseThe amount of expense relating to the marketing and selling of goods or services.common practice: IAS 1 85
ifrs-fullSalesChannelsAxisaxisSales channels [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullSalesChannelsMembermemberSales channels [member]This member stands for all sales channels. It also represents the standard value for the 'Sales channels' axis if no other member is used.example: IFRS 15 B89 g - Effective 2018.01.01
ifrs-fullSalesFairValueMeasurementAssetsX duration creditSales, fair value measurement, assetsThe decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSalesFairValueMeasurementEntitysOwnEquityInstrumentsX duration debitSales, fair value measurement, entity's own equity instrumentsThe decrease in the fair value measurement of entity's own equity instruments resulting from sales. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSalesFairValueMeasurementLiabilitiesX duration debitSales, fair value measurement, liabilitiesThe decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSalesOfPropertyAndOtherAssetsRelatedPartyTransactionsX duration creditSales of property and other assets, related party transactionsThe amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 b
ifrs-fullSecuredBankLoansReceivedX instant creditSecured bank loans receivedThe amount of loans received from banks that have been secured by collateral. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullSecuritiesLendingMembermemberSecurities lending [member]This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.example: IFRS 7 IG40B, example: IFRS 7 B33
ifrs-fullSecuritisationsMembermemberSecuritisations [member]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.example: IFRS 7 B33
ifrs-fullSecuritisationVehiclesMembermemberSecuritisation vehicles [member]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.example: IFRS 12 B23 a
ifrs-fullSegmentConsolidationItemsAxisaxisSegment consolidation items [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 8 23
ifrs-fullSegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresentedtextDescription of segment in which non-current asset or disposal group held for sale is presentedThe 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]]disclosure: IFRS 5 41 d
ifrs-fullSegmentsAxisaxisSegments [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 23
ifrs-fullSegmentsMembermemberSegments [member]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.disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115 - Effective 2018.01.01, disclosure: IFRS 8 28
ifrs-fullSellingExpenseX duration debitSelling expenseThe amount of expense relating to selling activities of the entity.common practice: IAS 1 112 c
ifrs-fullSellingGeneralAndAdministrativeExpenseX duration debitSelling, general and administrative expenseThe amount of expense relating to selling, general and administrative activities of the entity.common practice: IAS 1 85
ifrs-fullSellingGeneralAndAdministrativeExpenseAbstractSelling, general and administrative expense [abstract]
ifrs-fullSellingProfitLossOnFinanceLeasesX duration creditSelling profit (loss) on finance leasesThe 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.disclosure: IFRS 16 90 a i - Effective 2019.01.01
ifrs-fullSensitivityAnalysisForEachTypeOfMarketRisktext blockSensitivity analysis for types of market risk [text block]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]]disclosure: IFRS 7 40 a
ifrs-fullSensitivityAnalysisToInsuranceRisktextSensitivity analysis to insurance riskThe description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.disclosure: IFRS 4 39A a
ifrs-fullSeparateManagementEntitiesAxisaxisSeparate management entities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 24 18A
ifrs-fullSeparateManagementEntitiesMembermemberSeparate management entities [member]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]]disclosure: IAS 24 18A
ifrs-fullSeparateMembermemberSeparate [member]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.disclosure: IAS 27 4
ifrs-fullServiceConcessionArrangementsAxisaxisService concession arrangements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: SIC 29 6
ifrs-fullServiceConcessionArrangementsMembermemberService concession arrangements [member]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]]disclosure: SIC 29 6
ifrs-fullServiceConcessionRightsMembermemberService concession rights [member]This member stands for service concession rights. [Refer: Service concession arrangements [member]]common practice: IAS 38 119
ifrs-fullServicesExpenseX duration debitServices expenseThe amount of expense arising from services.common practice: IAS 1 85
ifrs-fullServicesReceivedRelatedPartyTransactionsX duration debitServices received, related party transactionsThe amount of services received in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 c
ifrs-fullSettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationX duration debitSettled liabilities, contingent liabilities recognised in business combinationThe amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]disclosure: IFRS 3 B67 c
ifrs-fullSettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactionsX durationSettlement of liabilities by entity on behalf of related party, related party transactionsThe amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 j
ifrs-fullSettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactionsX durationSettlement of liabilities on behalf of entity by related party, related party transactionsThe amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 j
ifrs-fullSettlementsFairValueMeasurementAssetsX duration creditSettlements, fair value measurement, assetsThe decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSettlementsFairValueMeasurementEntitysOwnEquityInstrumentsX duration debitSettlements, fair value measurement, entity's own equity instrumentsThe decrease in the fair value measurement of the entity's own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity's own equity instruments [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSettlementsFairValueMeasurementLiabilitiesX duration debitSettlements, fair value measurement, liabilitiesThe decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]disclosure: IFRS 13 93 e iii
ifrs-fullSetupCostsMembermemberSetup costs [member]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]example: IFRS 15 128 a - Effective 2018.01.01
ifrs-fullSharebasedPaymentArrangementsMembermemberShare-based payment arrangements [member]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.disclosure: IFRS 2 45
ifrs-fullShareIssueRelatedCostX duration debitShare issue related costThe amount of cost related to the issuance of shares.common practice: IAS 1 106 d
ifrs-fullShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssetsX duration debitShare of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assetsThe entity's share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsAppliedX duration debitShare of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is appliedThe entity's share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignatedX duration debitShare of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designatedThe entity's share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsAppliedX duration debitShare of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is appliedThe entity's share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturersX instant creditShare of contingent liabilities of joint ventures incurred jointly with other investorsThe entity's share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]disclosure: IFRS 12 23 b
ifrs-fullShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestorsX instant creditShare of contingent liabilities of associates incurred jointly with other investorsThe entity's share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]disclosure: IFRS 12 23 b
ifrs-fullShareOfContingentLiabilitiesOfAssociatesMembermemberShare of contingent liabilities of associates [member]This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]example: IAS 37 88
ifrs-fullShareOfFinancialAssetsToWhichOverlayApproachIsAppliedX instant debitShare of financial assets to which overlay approach is appliedThe entity's share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of taxThe entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]disclosure: IAS 1 91 a, disclosure: IFRS 12 B16 c, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method, before taxThe entity's share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]disclosure: IAS 1 91 b, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstractShare of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstractShare of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTaxX duration creditShare of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTaxX duration creditShare 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 taxShare 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.disclosure: IAS 1 82A
ifrs-fullShareOfProfitLossOfAssociatesAccountedForUsingEquityMethodX duration creditShare of profit (loss) of associates accounted for using equity methodThe entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]common practice: IAS 1 85
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of profit (loss) of associates and joint ventures accounted for using equity methodThe entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]disclosure: IAS 1 82 c, disclosure: IFRS 4 39M b - Effective on first application of IFRS 9, disclosure: IFRS 8 23 g, disclosure: IFRS 8 28 e
ifrs-fullShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstractShare of profit (loss) of associates and joint ventures accounted for using equity method [abstract]
ifrs-fullShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of profit (loss) from continuing operations of associates and joint ventures accounted for using equity methodThe entity's share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]disclosure: IFRS 12 B16 a
ifrs-fullShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity methodThe entity's share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]disclosure: IFRS 12 B16 b
ifrs-fullShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethodX duration creditShare of profit (loss) of joint ventures accounted for using equity methodThe entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]common practice: IAS 1 85
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTaxX duration debitShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, before taxThe entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTaxX duration debitShare of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of taxThe entity's share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]disclosure: IFRS 4 39M b - Effective on first application of IFRS 9
ifrs-fullShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodX duration creditShare of total comprehensive income of associates and joint ventures accounted for using equity methodThe entity's share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]disclosure: IFRS 12 B16 d
ifrs-fullSharePremiumX instant creditShare premiumThe amount received or receivable from the issuance of the entity's shares in excess of nominal value.example: IAS 1 78 e
ifrs-fullSharePremiumMembermemberShare premium [member]This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value.disclosure: IAS 1 106
ifrs-fullSharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociatessharesNumber of shares in entity held by entity or by its subsidiaries or associatesThe number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]disclosure: IAS 1 79 a vi
ifrs-fullSharesReservedForIssueUnderOptionsAndContractsForSaleOfSharessharesNumber of shares reserved for issue under options and contracts for sale of sharesThe number of shares reserved for issue under options and contracts for the sale of shares.disclosure: IAS 1 79 a vii
ifrs-fullShipsX instant debitShipsThe amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity's operations. [Refer: Property, plant and equipment]example: IAS 16 37 d
ifrs-fullShipsMembermemberShips [member]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]example: IAS 16 37 d
ifrs-fullShorttermBorrowingsX instant creditCurrent borrowingsThe amount of current borrowings. [Refer: Borrowings]common practice: IAS 1 55
ifrs-fullShorttermBorrowingsMembermemberShort-term borrowings [member]This member stands for short-term borrowings. [Refer: Borrowings]example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C
ifrs-fullShorttermContractsMembermemberShort-term contracts [member]This member stands for short-term contracts with customers.example: IFRS 15 B89 e - Effective 2018.01.01
ifrs-fullShorttermDepositsClassifiedAsCashEquivalentsX instant debitShort-term deposits, classified as cash equivalentsA classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]common practice: IAS 7 45
ifrs-fullShorttermDepositsNotClassifiedAsCashEquivalentsX instant debitShort-term deposits, not classified as cash equivalentsThe amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]common practice: IAS 1 55
ifrs-fullShorttermEmployeeBenefitsAccrualsX instant creditShort-term employee benefits accrualsThe 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]common practice: IAS 1 78
ifrs-fullShorttermEmployeeBenefitsExpenseX duration debitShort-term employee benefits expenseThe 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.common practice: IAS 1 112 c
ifrs-fullShorttermEmployeeBenefitsExpenseAbstractShort-term employee benefits expense [abstract]
ifrs-fullShorttermInvestmentsClassifiedAsCashEquivalentsX instant debitShort-term investments, classified as cash equivalentsA classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]common practice: IAS 7 45
ifrs-fullShorttermLegalProceedingsProvisionX instant creditCurrent legal proceedings provisionThe amount of current provision for legal proceedings. [Refer: Legal proceedings provision]example: IAS 37 Example 10 A court case, example: IAS 37 87
ifrs-fullShorttermMiscellaneousOtherProvisionsX instant creditCurrent miscellaneous other provisionsThe amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]common practice: IAS 1 78 d
ifrs-fullShorttermOnerousContractsProvisionX instant creditCurrent onerous contracts provisionThe amount of current provision for onerous contracts. [Refer: Onerous contracts provision]example: IAS 37 Example 8 An onerous contract - Expiry date 2019.01.01, example: IAS 37 66
ifrs-fullShorttermProvisionForDecommissioningRestorationAndRehabilitationCostsX instant creditCurrent provision for decommissioning, restoration and rehabilitation costsThe amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]example: IAS 37 D Examples: disclosures, example: IAS 37 87
ifrs-fullShorttermRestructuringProvisionX instant creditCurrent restructuring provisionThe amount of current provision for restructuring. [Refer: Restructuring provision]example: IAS 37 70
ifrs-fullShorttermWarrantyProvisionX instant creditCurrent warranty provisionThe amount of current provision for warranties. [Refer: Warranty provision]example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-fullSignificantInvestmentsInAssociatesAxisaxisAssociates [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M - Effective on first application of IFRS 9
ifrs-fullSignificantInvestmentsInSubsidiariesAxisaxisSubsidiaries [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullSocialSecurityContributionsX duration debitSocial security contributionsA class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]common practice: IAS 19 9
ifrs-fullSparePartsX instant debitCurrent spare partsA 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]common practice: IAS 2 37
ifrs-fullStateDefinedBenefitPlansMembermemberState defined benefit plans [member]This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]disclosure: IAS 19 45
ifrs-fullStatementOfCashFlowsAbstractStatement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows
ifrs-fullStatementOfChangesInEquityAbstractStatement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity
ifrs-fullStatementOfChangesInEquityLineItemsStatementOfChangesInEquityAbstractLine items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.
ifrs-fullStatementOfChangesInEquityTabletableStatement of changes in equity [table]Schedule disclosing information related to changes in equity.disclosure: IAS 1 106
ifrs-fullStatementOfChangesInNetAssetsAvailableForBenefitsAbstractStatement of changes in net assets available for benefits [abstract]
ifrs-fullStatementOfComprehensiveIncomeAbstractStatement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statement are combined in a single statement
ifrs-fullStatementOfFinancialPositionAbstractStatement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position
ifrs-fullStatementOfIFRSCompliancetext blockStatement of IFRS compliance [text block]An explicit and unreserved statement of compliance with all the requirements of IFRSs.disclosure: IAS 1 16
ifrs-fullStatementOfProfitOrLossAndOtherComprehensiveIncomeAbstractStatement of profit or loss and other comprehensive income [abstract]
ifrs-fullStatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9textStatement that comparative information does not comply with IFRS 7 and IFRS 9The statement that comparative information does not comply with IFRS 7 and IFRS 9.disclosure: IFRS 1 E2 b - Effective 2018.01.01
ifrs-fullStatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16textStatement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16The 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.disclosure: IFRS 16 C4 - Effective 2019.01.01
ifrs-fullStatementThatInsurerIsApplyingOverlayApproachtextStatement that insurer is applying overlay approachThe statement that an insurer is applying the overlay approach.disclosure: IFRS 4 39L a - Effective on first application of IFRS 9
ifrs-fullStatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidationtextStatement that investment entity is required to apply exception from consolidationThe statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]disclosure: IFRS 12 19A
ifrs-fullStatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatementstextStatement that investment entity prepares separate financial statements as its only financial statementsThe statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]disclosure: IAS 27 16A
ifrs-fullStatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemptiontextStatement that lessee accounts for leases of low-value assets using recognition exemptionThe statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.disclosure: IFRS 16 60 - Effective 2019.01.01
ifrs-fullStatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemptiontextStatement that lessee accounts for short-term leases using recognition exemptionThe 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.disclosure: IFRS 16 60 - Effective 2019.01.01
ifrs-fullStatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17textStatement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17The 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.disclosure: IFRS 16 C13 - Effective 2019.01.01
ifrs-fullStatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsedtextStatement that practical expedient about existence of significant financing component has been usedThe statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.disclosure: IFRS 15 129 - Effective 2018.01.01
ifrs-fullStatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsedtextStatement that practical expedient about incremental costs of obtaining contract has been usedThe statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.disclosure: IFRS 15 129 - Effective 2018.01.01
ifrs-fullStatementThatRateRegulatorIsRelatedPartytextStatement that rate regulator is related partyThe statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]disclosure: IFRS 14 30 b
ifrs-fullStatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversibletextStatement that regulatory deferral account balance is no longer fully recoverable or reversibleThe statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]disclosure: IFRS 14 36
ifrs-fullStatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasistextStatement that unadjusted comparative information has been prepared on different basisThe statement that unadjusted comparative information in the financial statements has been prepared on a different basis.disclosure: IFRS 10 C6B, disclosure: IFRS 11 C12B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I
ifrs-fullStatutoryReserveX instant creditStatutory reserveA component of equity representing reserves created based on legal requirements.common practice: IAS 1 55
ifrs-fullStatutoryReserveMembermemberStatutory reserve [member]This member stands for a component of equity representing reserves created based on legal requirements.common practice: IAS 1 108
ifrs-fullStructuredDebtAmountContributedToFairValueOfPlanAssetsX instant debitStructured debt, amount contributed to fair value of plan assetsThe amount that debt that has been structured to meet a particular investment objective constitutes of the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]example: IAS 19 142 h
ifrs-fullSubclassificationsOfAssetsLiabilitiesAndEquitiesAbstractSubclassifications of assets, liabilities and equities [abstract]
ifrs-fullSubleasePaymentsRecognisedAsExpenseX duration debitSublease payments recognised as expenseThe amount of payments made for subleases recognised as an expense.disclosure: IAS 17 35 c - Expiry date 2019.01.01
ifrs-fullSubordinatedLiabilitiesX instant creditSubordinated liabilitiesThe amount of liabilities that are subordinate to other liabilities with respect to claims.common practice: IAS 1 55
ifrs-fullSubordinatedLiabilitiesAbstractSubordinated liabilities [abstract]
ifrs-fullSubscriptionCirculationRevenueX duration creditSubscription circulation revenueThe amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]common practice: IAS 1 112 c, common practice: IAS 18 35 b i - Expiry date 2018.01.01
ifrs-fullSubsequentRecognitionOfDeferredTaxAssetsGoodwillX duration creditSubsequent recognition of deferred tax assets, goodwillThe decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]]disclosure: IFRS 3 B67 d iii
ifrs-fullSubsidiariesMembermemberSubsidiaries [member]This member stands for entities that are controlled by another entity.disclosure: IAS 24 19 c, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a
ifrs-fullSubsidiariesWithMaterialNoncontrollingInterestsMembermemberSubsidiaries with material non-controlling interests [member]This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]disclosure: IFRS 12 12
ifrs-fullSummaryOfQuantitativeDataAboutWhatEntityManagesAsCapitaltextSummary quantitative data about what entity manages as capitalSummary quantitative data about what the entity manages as capital.disclosure: IAS 1 135 b
ifrs-fullSummaryQuantitativeDataAboutEntitysExposureToRisktext blockSummary quantitative data about entity's exposure to risk [text block]The disclosure of summary quantitative data about the entity's exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]disclosure: IFRS 7 34 a
ifrs-fullSummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstrumentstextSummary quantitative data about puttable financial instruments classified as equity instrumentsSummary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]disclosure: IAS 1 136A a
ifrs-fullSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSoX durationSupport provided to structured entity without having contractual obligation to do soThe amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a
ifrs-fullSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSoX durationSupport provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do soThe amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19E a
ifrs-fullSurplusDeficitInPlanX instant debitSurplus (deficit) in planThe present value of the defined benefit obligation, less the fair value of the plan assets (if any). [Refer: Plan assets [member]]common practice: IAS 19 57 a
ifrs-fullSurplusDeficitInPlanAbstractSurplus (deficit) in plan [abstract]
ifrs-fullSwapContractMembermemberSwap contract [member]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]]common practice: IAS 1 112 c
ifrs-fullTangibleExplorationAndEvaluationAssetsX instant debitTangible exploration and evaluation assetsThe amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity's accounting policy. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 25
ifrs-fullTangibleExplorationAndEvaluationAssetsMembermemberTangible exploration and evaluation assets [member]This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]disclosure: IFRS 6 25
ifrs-fullTaxationrelatedRegulatoryDeferralAccountBalancesMembermemberTaxation-related regulatory deferral account balances [member]This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]disclosure: IFRS 14 34
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpenseX duration creditTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expenseThe 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]]example: IAS 12 80 e
ifrs-fullTaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpenseX duration creditTax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expenseThe 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]]example: IAS 12 80 f
ifrs-fullTaxContingentLiabilityMembermemberTax contingent liability [member]This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]common practice: IAS 37 88
ifrs-fullTaxEffectFromChangeInTaxRateX duration debitTax effect from change in tax rateThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX duration debitTax effect of expense not deductible in determining taxable profit (tax loss)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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfForeignTaxRatesX duration debitTax effect of foreign tax ratesThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfImpairmentOfGoodwillX duration debitTax effect of impairment of goodwillThe 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]common practice: IAS 12 81 c i
ifrs-fullTaxEffectOfRevenuesExemptFromTaxation2011X duration creditTax effect of revenues exempt from taxationThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxEffectOfTaxLossesX duration debitTax effect of tax lossesThe 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]disclosure: IAS 12 81 c i
ifrs-fullTaxExpenseIncomeAtApplicableTaxRateX duration debitTax expense (income) at applicable tax rateThe product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]disclosure: IAS 12 81 c i
ifrs-fullTaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLossX duration debitTax expense (income) relating to changes in accounting policies and errors included in profit or lossThe 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.example: IAS 12 80 h
ifrs-fullTaxExpenseOfDiscontinuedOperationAbstractTax expense of discontinued operation [abstract]
ifrs-fullTaxExpenseOtherThanIncomeTaxExpenseX duration debitTax expense other than income tax expenseThe amount of tax expense exclusive of income tax expense.common practice: IAS 1 85
ifrs-fullTaxExpenseRelatingToGainLossOnDiscontinuanceX duration debitTax expense relating to gain (loss) on discontinuanceThe tax expense relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]disclosure: IAS 12 81 h i, disclosure: IFRS 5 33 b iv
ifrs-fullTaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperationsX duration debitTax expense relating to profit (loss) from ordinary activities of discontinued operationsThe tax expense relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]disclosure: IAS 12 81 h ii, disclosure: IFRS 5 33 b ii
ifrs-fullTaxRateEffectFromChangeInTaxRateX.XX durationTax rate effect from change in tax rateThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriodsX.XX durationTax rate effect of adjustments for current tax of prior periodsTax 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]common practice: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossX.XX durationTax rate effect of expense not deductible in determining taxable profit (tax loss)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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfForeignTaxRatesX.XX durationTax rate effect of foreign tax ratesThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfImpairmentOfGoodwillX.XX durationTax rate effect of impairment of goodwillTax 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]common practice: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfRevenuesExemptFromTaxationX.XX durationTax rate effect of revenues exempt from taxationThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTaxRateEffectOfTaxLossesX.XX durationTax rate effect of tax lossesThe 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]disclosure: IAS 12 81 c ii
ifrs-fullTechnologybasedIntangibleAssetsMembermemberTechnology-based intangible assets [member]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]common practice: IAS 38 119
ifrs-fullTechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDateX instant debitTechnology-based intangible assets recognised as of acquisition dateThe amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullTemporaryDifferenceMembermemberTemporary differences [member]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]]disclosure: IAS 12 81 g
ifrs-fullTemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVenturesX instantTemporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognisedThe aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries]disclosure: IAS 12 81 f
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxisaxisTemporary difference, unused tax losses and unused tax credits [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 12 81 g
ifrs-fullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMembermemberTemporary difference, unused tax losses and unused tax credits [member]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]]disclosure: IAS 12 81 g
ifrs-fullTerminationBenefitsExpenseX duration debitTermination benefits expenseThe 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]common practice: IAS 19 171
ifrs-fullTimeandmaterialsContractsMembermemberTime-and-materials contracts [member]This member stands for time-and-materials contracts with customers.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullTimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitiontextDescription of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibitionThe 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.disclosure: IFRIC 2 13
ifrs-fullTimingOfTransferOfGoodsOrServicesAxisaxisTiming of transfer of goods or services [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullTimingOfTransferOfGoodsOrServicesMembermemberTiming of transfer of goods or services [member]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.example: IFRS 15 B89 f - Effective 2018.01.01
ifrs-fullTitleOfInitiallyAppliedIFRStextTitle of initially applied IFRSThe title of an initially applied IFRS. [Refer: IFRSs [member]]disclosure: IAS 8 28 a
ifrs-fullTitleOfNewIFRStextTitle of new IFRSThe title of a new IFRS that has been issued but is not yet effective.example: IAS 8 31 a
ifrs-fullTopOfRangeMembermemberTop of range [member]This member stands for top of a range.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 2 45 d, common practice: IFRS 7 7
ifrs-fullTradeAndOtherCurrentPayablesX instant creditTrade and other current payablesThe amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]disclosure: IAS 1 54 k
ifrs-fullTradeAndOtherCurrentPayablesAbstractTrade and other current payables [abstract]
ifrs-fullTradeAndOtherCurrentPayablesToRelatedPartiesX instant creditCurrent payables to related partiesThe amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]common practice: IAS 1 78
ifrs-fullTradeAndOtherCurrentPayablesToTradeSuppliersX instant creditCurrent trade payablesThe current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]common practice: IAS 1 78, example: IAS 1 70
ifrs-fullTradeAndOtherCurrentReceivablesX instant debitTrade and other current receivablesThe amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-fullTradeAndOtherCurrentReceivablesAbstractTrade and other current receivables [abstract]
ifrs-fullTradeAndOtherCurrentReceivablesDueFromRelatedPartiesX instant debitCurrent receivables due from related partiesThe amount of current receivables due from related parties. [Refer: Related parties [member]]example: IAS 1 78 b
ifrs-fullTradeAndOtherPayablesX instant creditTrade and other payablesThe amount of trade payables and other payables. [Refer: Trade payables; Other payables]disclosure: IAS 1 54 k
ifrs-fullTradeAndOtherPayablesAbstractTrade and other payables [abstract]
ifrs-fullTradeAndOtherPayablesRecognisedAsOfAcquisitionDateX instant creditTrade and other payables recognised as of acquisition dateThe amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]common practice: IFRS 3 B64 i
ifrs-fullTradeAndOtherPayablesToRelatedPartiesX instant creditPayables to related partiesThe amount of payables due to related parties. [Refer: Related parties [member]]common practice: IAS 1 78
ifrs-fullTradeAndOtherPayablesToTradeSuppliersX instant creditTrade payablesThe amount of payment due to suppliers for goods and services used in the entity's business.common practice: IAS 1 78
ifrs-fullTradeAndOtherPayablesUndiscountedCashFlowsX instant creditTrade and other payables, undiscounted cash flowsThe amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]example: IFRS 7 IG31A - Effective 2019.01.01, example: IFRS 7 B11D
ifrs-fullTradeAndOtherReceivablesX instant debitTrade and other receivablesThe amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]disclosure: IAS 1 54 h, disclosure: IAS 1 78 b
ifrs-fullTradeAndOtherReceivablesAbstractTrade and other receivables [abstract]
ifrs-fullTradeAndOtherReceivablesDueFromRelatedPartiesX instant debitReceivables due from related partiesThe amount of receivables due from related parties. [Refer: Related parties [member]]example: IAS 1 78 b
ifrs-fullTradeReceivablesX instant debitTrade receivablesThe amount due from customers for goods and services sold.example: IAS 1 78 b
ifrs-fullTradeReceivablesMembermemberTrade receivables [member]This member stands for trade receivables. [Refer: Trade receivables]common practice: IAS 1 112 c, disclosure: IFRS 7 35H b iii - Effective 2018.01.01, disclosure: IFRS 7 35M b iii - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01
ifrs-fullTradingEquitySecuritiesMembermemberTrading equity securities [member]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.example: IFRS 13 IE60, example: IFRS 13 94
ifrs-fullTradingIncomeExpenseX duration creditTrading income (expense)The amount of income (expense) relating to trading assets and liabilities.common practice: IAS 1 85
ifrs-fullTradingIncomeExpenseAbstractTrading income (expense) [abstract]
ifrs-fullTradingIncomeExpenseOnDebtInstrumentsX duration creditTrading income (expense) on debt instrumentsThe amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingIncomeExpenseOnDerivativeFinancialInstrumentsX duration creditTrading income (expense) on derivative financial instrumentsThe amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingIncomeExpenseOnEquityInstrumentsX duration creditTrading income (expense) on equity instrumentsThe amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingIncomeExpenseOnForeignExchangeContractsX duration creditTrading income (expense) on foreign exchange contractsThe amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]common practice: IAS 1 112 c
ifrs-fullTradingSecuritiesMembermemberTrading securities [member]This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]example: IFRS 7 IG40B, example: IFRS 7 6
ifrs-fullTransactionPriceAllocatedToRemainingPerformanceObligationsX instant creditTransaction price allocated to remaining performance obligationsThe amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]disclosure: IFRS 15 120 a - Effective 2018.01.01
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxisaxisTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 3 B64 l
ifrs-fullTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMembermemberTransactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the 'Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination' axis if no other member is used. [Refer: Business combinations [member]]disclosure: IFRS 3 B64 l
ifrs-fullTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibitionX durationTransfer between financial liabilities and equity attributable to change in redemption prohibitionThe amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.disclosure: IFRIC 2 13
ifrs-fullTransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentPropertyX duration debitTransfer from investment property under construction or development, investment propertyThe amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]common practice: IAS 40 76, common practice: IAS 40 79 d
ifrs-fullTransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentPropertyX duration debitTransfer from (to) inventories and owner-occupied property, investment propertyThe amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]disclosure: IAS 40 76 f, disclosure: IAS 40 79 d vii
ifrs-fullTransfersFromToOtherRetirementBenefitPlansX duration creditTransfers from (to) other retirement benefit plansThe increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]disclosure: IAS 26 35 b x
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyAssetsX duration debitTransfers into Level 3 of fair value hierarchy, assetsThe amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsX duration creditTransfers into Level 3 of fair value hierarchy, entity's own equity instrumentsThe amount of transfers of the entity's own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersIntoLevel3OfFairValueHierarchyLiabilitiesX duration creditTransfers into Level 3 of fair value hierarchy, liabilitiesThe amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersOfCumulativeGainLossWithinEquityX durationTransfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive incomeThe 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]disclosure: IFRS 7 10 c - Effective 2018.01.01
ifrs-fullTransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactionsX durationTransfers of research and development from entity, related party transactionsThe amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 e
ifrs-fullTransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactionsX durationTransfers of research and development to entity, related party transactionsThe amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 e
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssetsX durationTransfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationTransfers out of Level 1 into Level 2 of fair value hierarchy, entity's own equity instruments held at end of reporting periodThe amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilitiesX durationTransfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssetsX durationTransfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstrumentsX durationTransfers out of Level 2 into Level 1 of fair value hierarchy, entity's own equity instruments held at end of reporting periodThe amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity's own equity instruments held at the end of the reporting period. [Refer: Entity's own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilitiesX durationTransfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting periodThe 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]]disclosure: IFRS 13 93 c
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyAssetsX duration creditTransfers out of Level 3 of fair value hierarchy, assetsThe amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstrumentsX duration debitTransfers out of Level 3 of fair value hierarchy, entity's own equity instrumentsThe amount of transfers of the entity's own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersOutOfLevel3OfFairValueHierarchyLiabilitiesX duration debitTransfers out of Level 3 of fair value hierarchy, liabilitiesThe amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]disclosure: IFRS 13 93 e iv
ifrs-fullTransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactionsX durationTransfers under finance agreements from entity, related party transactionsThe amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]example: IAS 24 21 g
ifrs-fullTransfersUnderFinanceAgreementsToEntityRelatedPartyTransactionsX durationTransfers under finance agreements to entity, related party transactionsThe amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]example: IAS 24 21 g
ifrs-fullTransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactionsX durationTransfers under licence agreements from entity, related party transactionsThe amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 f
ifrs-fullTransfersUnderLicenseAgreementsToEntityRelatedPartyTransactionsX durationTransfers under licence agreements to entity, related party transactionsThe amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]example: IAS 24 21 f
ifrs-fullTransportationExpenseX duration debitTransportation expenseThe amount of expense arising from transportation services.common practice: IAS 1 112 c
ifrs-fullTravelExpenseX duration debitTravel expenseThe amount of expense arising from travel.common practice: IAS 1 112 c
ifrs-fullTreasurySharesX instant debitTreasury sharesAn entity’s own equity instruments, held by the entity or other members of the consolidated group.example: IAS 1 78 e, disclosure: IAS 32 34
ifrs-fullTreasurySharesMembermemberTreasury shares [member]This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.disclosure: IAS 1 106
ifrs-fullTwelvemonthExpectedCreditLossesMembermember12-month expected credit losses [member]This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]disclosure: IFRS 7 35H a - Effective 2018.01.01, disclosure: IFRS 7 35M a - Effective 2018.01.01
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesAxisaxisType of measurement of expected credit losses [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullTypeOfMeasurementOfExpectedCreditLossesMembermemberType of measurement of expected credit losses [member]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.disclosure: IFRS 7 35H - Effective 2018.01.01, disclosure: IFRS 7 35M - Effective 2018.01.01
ifrs-fullTypesOfContractsAxisaxisTypes of contracts [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullTypesOfContractsMembermemberTypes of contracts [member]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.example: IFRS 15 B89 d - Effective 2018.01.01
ifrs-fullTypesOfCustomersAxisaxisTypes of customers [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullTypesOfCustomersMembermemberTypes of customers [member]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.example: IFRS 15 B89 c - Effective 2018.01.01
ifrs-fullTypesOfFinancialAssetsAxisaxisTypes of financial assets [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullTypesOfFinancialLiabilitiesAxisaxisTypes of financial liabilities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 B52, disclosure: IFRS 7 B51
ifrs-fullTypesOfHedgesAxisaxisTypes of hedges [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 22 - Expiry date 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullTypesOfHedgesMembermemberHedges [member]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.disclosure: IFRS 7 22 - Expiry date 2018.01.01, disclosure: IFRS 7 24A - Effective 2018.01.01, disclosure: IFRS 7 24B - Effective 2018.01.01, disclosure: IFRS 7 24C - Effective 2018.01.01
ifrs-fullTypesOfInstrumentMembermemberTypes of instrument [member]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.example: IFRS 7 B33
ifrs-fullTypesOfInsuranceContractsAxisaxisTypes of insurance contracts [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 4 Disclosure
ifrs-fullTypesOfInterestRatesAxisaxisTypes of interest rates [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IFRS 7 39
ifrs-fullTypesOfInvestmentPropertyAxisaxisTypes of investment property [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.common practice: IAS 1 112 c
ifrs-fullTypesOfRateregulatedActivitiesAxisaxisTypes of rate-regulated activities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 14 30, disclosure: IFRS 14 33
ifrs-fullTypesOfRisksAxisaxisTypes of risks [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C - Effective 2018.01.01
ifrs-fullTypesOfRisksMembermemberRisks [member]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.disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C - Effective 2018.01.01
ifrs-fullTypesOfSharebasedPaymentArrangementsAxisaxisTypes of share-based payment arrangements [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 2 45
ifrs-fullTypesOfTransferMembermemberTypes of transfer [member]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.example: IFRS 7 B33
ifrs-fullUMTSLicencesMembermemberUMTS licences [member]This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]common practice: IAS 38 119
ifrs-fullUnallocatedAmountsMembermemberUnallocated amounts [member]This member stands for items that have not been allocated to operating segments.example: IFRS 8 IG4, example: IFRS 8 28
ifrs-fullUnallocatedGoodwillX instant debitUnallocated goodwillThe amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]disclosure: IAS 36 133
ifrs-fullUnconsolidatedStructuredEntitiesAxisaxisUnconsolidated structured entities [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 B4 e
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxisaxisUnconsolidated structured entities controlled by investment entity [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 19F
ifrs-fullUnconsolidatedStructuredEntitiesControlledByInvestmentEntityMembermemberUnconsolidated structured entities controlled by investment entity [member]This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated structured entities controlled by investment entity' axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]disclosure: IFRS 12 19F
ifrs-fullUnconsolidatedStructuredEntitiesMembermemberUnconsolidated structured entities [member]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]]disclosure: IFRS 12 B4 e
ifrs-fullUnconsolidatedSubsidiariesAxisaxisUnconsolidated subsidiaries [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 12 19B
ifrs-fullUnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMembermemberUnconsolidated subsidiaries controlled by subsidiaries of investment entity [member]This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19C
ifrs-fullUnconsolidatedSubsidiariesMembermemberUnconsolidated subsidiaries [member]This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]disclosure: IFRS 12 19B
ifrs-fullUnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMembermemberUnconsolidated subsidiaries that investment entity controls directly [member]This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]disclosure: IFRS 12 19B
ifrs-fullUndatedSubordinatedLiabilitiesX instant creditUndated subordinated liabilitiesThe amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]common practice: IAS 1 112 c
ifrs-fullUndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssetsX instant creditUndiscounted cash outflow required to repurchase derecognised financial assetsThe 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]disclosure: IFRS 7 42E d
ifrs-fullUndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognisedX duration creditUndiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognisedThe amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.disclosure: IFRS 7 35H c - Effective 2018.01.01
ifrs-fullUndiscountedFinanceLeasePaymentsToBeReceivedX instant debitUndiscounted finance lease payments to be receivedThe 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.disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullUndiscountedOperatingLeasePaymentsToBeReceivedX instant debitUndiscounted operating lease payments to be receivedThe 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.disclosure: IFRS 16 97 - Effective 2019.01.01
ifrs-fullUndrawnBorrowingFacilitiesX instant creditUndrawn borrowing facilitiesThe amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]example: IAS 7 50 a
ifrs-fullUnearnedFinanceIncomeOnFinanceLeaseX instant debitUnearned finance income on finance leaseThe difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income]disclosure: IAS 17 47 b - Expiry date 2019.01.01
ifrs-fullUnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivableX instant creditUnearned finance income relating to finance lease payments receivableThe 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]disclosure: IFRS 16 94 - Effective 2019.01.01
ifrs-fullUnearnedPremiumsX instant creditUnearned premiumsThe amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]example: IFRS 4 IG22 a, example: IFRS 4 37 b
ifrs-fullUnratedCreditExposuresX instantUnrated credit exposuresThe amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]example: IFRS 7 IG24 c - Expiry date 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01
ifrs-fullUnrealisedForeignExchangeGainsLossesMembermemberUnrealised foreign exchange gains (losses) [member]This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.common practice: IAS 12 81 g
ifrs-fullUnrecognisedShareOfLossesOfAssociatesX duration debitUnrecognised share of losses of associatesThe amount of the unrecognised share of associates' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]disclosure: IFRS 12 22 c
ifrs-fullUnrecognisedShareOfLossesOfJointVenturesX duration debitUnrecognised share of losses of joint venturesThe amount of the unrecognised share of joint ventures' losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]disclosure: IFRS 12 22 c
ifrs-fullUnsecuredBankLoansReceivedX instant creditUnsecured bank loans receivedThe amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]common practice: IAS 1 112 c
ifrs-fullUnusedProvisionReversedOtherProvisionsX duration debitUnused provision reversed, other provisionsThe amount reversed for unused other provisions. [Refer: Other provisions]disclosure: IAS 37 84 d
ifrs-fullUnusedTaxCreditsForWhichNoDeferredTaxAssetRecognisedX instantUnused tax credits for which no deferred tax asset recognisedThe amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]disclosure: IAS 12 81 e
ifrs-fullUnusedTaxCreditsMembermemberUnused tax credits [member]This member stands for tax credits that have been received and are carried forward for use against future taxable profit.disclosure: IAS 12 81 g
ifrs-fullUnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedX instantUnused tax losses for which no deferred tax asset recognisedThe amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]disclosure: IAS 12 81 e
ifrs-fullUnusedTaxLossesMembermemberUnused tax losses [member]This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.disclosure: IAS 12 81 g
ifrs-fullUsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwilltextUseful lives or amortisation rates, intangible assets other than goodwillThe useful lives or amortisation rates used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]disclosure: IAS 38 118 a
ifrs-fullUsefulLivesOrDepreciationRatesBiologicalAssetsAtCosttextUseful lives or depreciation rates, biological assets, at costThe useful lives or depreciation rates used for biological assets. [Refer: Biological assets]disclosure: IAS 41 54 e
ifrs-fullUsefulLivesOrDepreciationRatesInvestmentPropertyCostModeltextUseful lives or depreciation rates, investment property, cost modelThe useful lives or depreciation rates used for investment property. [Refer: Investment property]disclosure: IAS 40 79 b
ifrs-fullUsefulLivesOrDepreciationRatesPropertyPlantAndEquipmenttextUseful lives or depreciation rates, property, plant and equipmentThe useful lives or depreciation rates used for property, plant and equipment. [Refer: Property, plant and equipment]disclosure: IAS 16 73 c
ifrs-fullUtilisationAllowanceAccountForCreditLossesOfFinancialAssetsX duration debitUtilisation, allowance account for credit losses of financial assetsThe 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]common practice: IFRS 7 16 - Expiry date 2018.01.01
ifrs-fullUtilitiesExpenseX duration debitUtilities expenseThe amount of expense arising from purchased utilities.common practice: IAS 1 112 c
ifrs-fullValuationTechniquesMembermemberValuation techniques [member]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]]disclosure: IFRS 13 93 d
ifrs-fullValuationTechniquesUsedInFairValueMeasurementAxisaxisValuation techniques used in fair value measurement [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IFRS 13 93 d
ifrs-fullValueAddedTaxPayablesX instant creditValue added tax payablesThe amount of payables related to a value added tax.common practice: IAS 1 78
ifrs-fullValueAddedTaxReceivablesX instant debitValue added tax receivablesThe amount of receivables related to a value added tax.common practice: IAS 1 78 b
ifrs-fullValueAtRiskX instantValue at riskThe measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.common practice: IFRS 7 41
ifrs-fullValueOfBusinessAcquiredMembermemberValue of business acquired [member]This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]common practice: IAS 38 119
ifrs-fullVehiclesX instant debitVehiclesThe 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]common practice: IAS 16 37
ifrs-fullVehiclesAbstractVehicles [abstract]
ifrs-fullVehiclesMembermemberVehicles [member]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]common practice: IAS 16 37
ifrs-fullVoluntaryChangesInAccountingPolicyAxisaxisVoluntary changes in accounting policy [axis]The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.disclosure: IAS 8 29
ifrs-fullVoluntaryChangesInAccountingPolicyMembermemberVoluntary changes in accounting policy [member]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.disclosure: IAS 8 29
ifrs-fullWagesAndSalariesX duration debitWages and salariesA class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]common practice: IAS 19 9
ifrs-fullWarrantyContingentLiabilityMembermemberWarranty contingent liability [member]This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]example: IAS 37 88
ifrs-fullWarrantyProvisionX instant creditWarranty provisionThe amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]example: IAS 37 Example 1 Warranties, example: IAS 37 87
ifrs-fullWarrantyProvisionAbstractWarranty provision [abstract]
ifrs-fullWarrantyProvisionMembermemberWarranty provision [member]This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]example: IAS 37 87, example: IAS 37 Example 1 Warranties
ifrs-fullWeightedAverageCostOfCapitalSignificantUnobservableInputsAssetsX.XX durationWeighted average cost of capital, significant unobservable inputs, assetsWeighted average cost of capital used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullWeightedAverageCostOfCapitalSignificantUnobservableInputsEntitysOwnEquityInstrumentsX.XX durationWeighted average cost of capital, significant unobservable inputs, entity's own equity instrumentsWeighted average cost of capital used as a significant Level 3 unobservable input for the entity's own equity instruments. [Refer: Entity's own equity instruments [member]; Level 3 of fair value hierarchy [member]; Weighted average [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullWeightedAverageCostOfCapitalSignificantUnobservableInputsLiabilitiesX.XX durationWeighted average cost of capital, significant unobservable inputs, liabilitiesWeighted average cost of capital used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]; Weighted average [member]]example: IFRS 13 IE63, example: IFRS 13 93 d
ifrs-fullWeightedAverageDurationOfDefinedBenefitObligationX.XX durationWeighted average duration of defined benefit obligationThe weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]disclosure: IAS 19 147 c
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangementX instantWeighted average exercise price of other equity instruments exercisable in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments exercised or vested in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments expired in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments forfeited in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangementX durationWeighted average exercise price of other equity instruments granted in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementX instantWeighted average exercise price of other equity instruments outstanding in share-based payment arrangementThe weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]common practice: IFRS 2 45
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangementX instantWeighted average exercise price of share options exercisable in share-based payment arrangementThe weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b vii
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangementX durationWeighted average exercise price of share options exercised in share-based payment arrangementThe weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b iv
ifrs-fullWeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangementX durationWeighted average exercise price of share options expired in share-based payment arrangementThe weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b v
ifrs-fullWeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangementX durationWeighted average exercise price of share options forfeited in share-based payment arrangementThe weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b iii
ifrs-fullWeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangementX durationWeighted average exercise price of share options granted in share-based payment arrangementThe weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b ii
ifrs-fullWeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExerciseX durationWeighted average share price for share options in share-based payment arrangement exercised during period at date of exerciseThe weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]disclosure: IFRS 2 45 c
ifrs-fullWeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangementX instantWeighted average exercise price of share options outstanding in share-based payment arrangementThe weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi
ifrs-fullWeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGrantedX instant creditWeighted average fair value at measurement date, other equity instruments grantedThe weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]disclosure: IFRS 2 47 b
ifrs-fullWeightedAverageFairValueAtMeasurementDateShareOptionsGrantedX instant creditWeighted average fair value at measurement date, share options grantedThe weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]disclosure: IFRS 2 47 a
ifrs-fullWeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16X.XX instantWeighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16The 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.disclosure: IFRS 16 C12 a - Effective 2019.01.01
ifrs-fullWeightedAverageMembermemberWeighted average [member]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.example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, common practice: IFRS 7 7
ifrs-fullWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsX.XX instantWeighted average remaining contractual life of outstanding share optionsThe weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]disclosure: IFRS 2 45 d
ifrs-fullWeightedAverageSharePriceX durationWeighted average share priceThe weighted average share price. [Refer: Weighted average [member]]disclosure: IFRS 2 45 c
ifrs-fullWeightedAverageSharePriceShareOptionsGrantedX durationWeighted average share price, share options grantedThe 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]]disclosure: IFRS 2 47 a i
ifrs-fullWeightedAverageSharessharesWeighted average number of ordinary shares outstandingThe 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.disclosure: IAS 33 70 b
ifrs-fullWeightedAverageSharesAndAdjustedWeightedAverageSharesAbstractWeighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
ifrs-fullWorkInProgressX instant debitCurrent work in progressA 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]example: IAS 1 78 c, common practice: IAS 2 37
ifrs-fullWritedownsReversalsOfInventoriesX duration debitWrite-downs (reversals of write-downs) of inventoriesThe amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]disclosure: IAS 1 98 a
ifrs-fullWritedownsReversalsOfPropertyPlantAndEquipmentX durationWrite-downs (reversals of write-downs) of property, plant and equipmentThe 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]disclosure: IAS 1 98 a
ifrs-fullWritedownsReversalsOfWritedownsOfInventoriesAbstractWrite-downs (reversals of write-downs) of inventories [abstract]
ifrs-fullWritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstractWrite-downs (reversals of write-downs) of property, plant and equipment [abstract]
ifrs-fullWrittenPutOptionsMembermemberWritten put options [member]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]]example: IFRS 7 IG40B, example: IFRS 7 B33